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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
(Mark
One)
|
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|
|
|
|
|
For
the quarterly period ended June 30, 2024 |
or
|
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|
|
|
|
|
For
the transition period from to |
Commission
file number 333-99393
BROWNIE’S
MARINE GROUP, INC.
(Exact
name of registrant as specified in its charter)
Florida |
|
90-0226181 |
(State
or other jurisdiction of incorporation or organization) |
|
(I.R.S.
Employer Identification No.) |
3001
NW 25th Avenue, Suite 1
Pompano
Beach, Florida |
|
33069 |
(Address
of principal executive offices) |
|
(Zip
code) |
(954)
462-5570
Registrant’s
telephone number, including area code
Not
applicable |
Former
name, former address and former fiscal year, if changed since last report |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
Not
applicable |
|
Not
applicable |
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 Act). Yes ☐ No ☒
As
of August 29, 2024, there were 438,200,135 shares of common stock outstanding.
NOTE
REGARDING FORWARD-LOOKING INFORMATION
This
Quarterly Report includes forward-looking statements that relate to future events or our future financial performance and involve known
and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements
to differ materially from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking
statements. Words such as, but not limited to, “believe,” “expect,” “anticipate,” “estimate,”
“intend,” “plan,” “targets,” “likely,” “aim,” “will,” “would,”
“could,” and similar expressions or phrases identify forward- looking statements. We have based these forward-looking statements
largely on our current expectations and future events and financial trends that we believe may affect our financial condition, results
of operation, business strategy and financial needs.
You
should read thoroughly this Quarterly Report with the understanding that our actual future results may be materially different from what
we expect. We qualify all of our forward-looking statements by risk factors included in our Annual Report on Form 10-K filed with the
Securities and Exchange Commission (“SEC”) on May 9, 2024, which risk factors could adversely impact our business and financial
performance. New risk factors emerge from time to time and it is not possible for our management to predict all risk factors, nor can
we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results
to differ materially from those contained in any forward-looking statements. All forward-looking statements speak only as of the date
on which they are made. We undertake no obligation to update such statements to reflect events that occur or circumstances that exist
after the date on which they are made, except as required by applicable law.
PART
I
ITEM
1. FINANCIAL STATEMENTS
BROWNIE’S
MARINE GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED
BALANCE SHEETS
| |
June
30, 2024 | | |
December
31, 2023 | |
| |
(Unaudited) | | |
| |
ASSETS | |
| | | |
| | |
Current Assets | |
| | | |
| | |
Cash | |
$ | 653,036 | | |
$ | 431,112 | |
Accounts receivable –
net of allowances of $62,064 in 2024 and $54,427 in 2023 | |
| 284,664 | | |
| 84,140 | |
Accounts receivable - related
parties | |
| 74,683 | | |
| 32,130 | |
Accounts receivable | |
| 74,683 | | |
| 32,130 | |
Inventory, net | |
| 2,086,044 | | |
| 1,998,807 | |
Prepaid
expenses and other current assets | |
| 456,147 | | |
| 190,412 | |
Total current assets | |
| 3,554,574 | | |
| 2,736,601 | |
| |
| | | |
| | |
Property, equipment and
leasehold improvements, net | |
| 313,454 | | |
| 342,681 | |
Operating lease
right-of-use assets | |
| 717,082 | | |
| 844,083 | |
Intangible assets, net | |
| 537,722 | | |
| 573,955 | |
Goodwill | |
| 249,986 | | |
| 249,986 | |
Other
assets | |
| 25,825 | | |
| 30,724 | |
| |
| | | |
| | |
Total
assets | |
$ | 5,398,643 | | |
$ | 4,778,030 | |
| |
| | | |
| | |
Liabilities and stockholders’
equity | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable and accrued
liabilities | |
$ | 901,702 | | |
$ | 789,702 | |
Accounts payable - related
parties | |
| 61,993 | | |
| 46,578 | |
Customer deposits and unearned
revenue | |
| 689,246 | | |
| 255,740 | |
Other liabilities | |
| 568,661 | | |
| 451,954 | |
Operating lease liabilities | |
| 194,385 | | |
| 259,154 | |
Related party convertible
demand note, net | |
| 54,088 | | |
| 52,484 | |
Convertible notes | |
| 348,716 | | |
| 346,871 | |
Current maturities long
term debt | |
| 81,089 | | |
| 75,304 | |
Related
party notes payable | |
| 505,000 | | |
| 225,000 | |
Total current liabilities | |
| 3,404,880 | | |
| 2,502,787 | |
| |
| | | |
| | |
Loans payable, net of current
portion | |
| 69,798 | | |
| 64,656 | |
Operating
lease liabilities | |
| 554,744 | | |
| 615,915 | |
Total
liabilities | |
| 4,029,422 | | |
| 3,183,358 | |
| |
| | | |
| | |
Commitments and contingent
liabilities (see note 8) | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ equity | |
| | | |
| | |
Preferred stock; $0.001 par value: 10,000,000
shares authorized; 425,000 issued and outstanding as of June 30, 2024 and December 31, 2023. | |
| 425 | | |
| 425 | |
Common stock; $0.0001 par
value; 1,000,000,000 shares authorized; 438,200,135 shares issued and outstanding at June 30, 2024 and 437,742,050 shares issued
and outstanding at December 31, 2023, respectively. | |
| 43,821 | | |
| 43,775 | |
Common stock payable 138,941 shares and 138,941
shares, respectively as of June 30, 2024 and December 31, 2023. | |
| 14 | | |
| 14 | |
Additional paid-in capital | |
| 19,266,452 | | |
| 19,236,068 | |
Accumulated
deficit | |
| (17,941,491 | ) | |
| (17,685,610 | ) |
Total
stockholders’ equity | |
$ | 1,369,221 | | |
$ | 1,594,672 | |
| |
| | | |
| | |
Total
liabilities and stockholders’ equity | |
$ | 5,398,643 | | |
$ | 4,778,030 | |
The
accompanying condensed notes are an integral part of these unaudited consolidated financial statements
BROWNIE’S
MARINE GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENT OF OPERATIONS
(unaudited)
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Three
months ended June 30 | | |
Six
months ended June 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
Revenues | |
| | | |
| | | |
| | | |
| | |
Revenues | |
$ | 2,213,499 | | |
$ | 1,866,022 | | |
$ | 3,705,798 | | |
$ | 3,293,985 | |
Revenues
- related parties | |
| 176,127 | | |
| 205,690 | | |
| 291,350 | | |
| 416,780 | |
Revenues | |
| 176,127 | | |
| 205,690 | | |
| 291,350 | | |
| 416,780 | |
Total Revenues | |
| 2,389,626 | | |
| 2,071,712 | | |
| 3,997,148 | | |
| 3,710,765 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenues | |
| | | |
| | | |
| | | |
| | |
Cost of revenues | |
| 1,333,527 | | |
| 1,290,525 | | |
| 2,223,445 | | |
| 2,361,593 | |
Cost of revenues - related
parties | |
| 75,968 | | |
| 99,136 | | |
| 129,092 | | |
| 208,061 | |
Cost of revenues | |
| 75,968 | | |
| 99,136 | | |
| 129,092 | | |
| 208,061 | |
Royalties expense - related
parties | |
| 11,991 | | |
| 15,483 | | |
| 21,052 | | |
| 25,695 | |
Royalties
expense | |
| 37,419 | | |
| 41,150 | | |
| 105,403 | | |
| 75,973 | |
Total
cost of revenues | |
| 1,458,905 | | |
| 1,446,294 | | |
| 2,478,992 | | |
| 2,671,322 | |
| |
| | | |
| | | |
| | | |
| | |
Gross profit | |
| 930,721 | | |
| 625,418 | | |
| 1,518,156 | | |
| 1,039,443 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
Selling, general and administrative | |
| 822,971 | | |
| 792,381 | | |
| 1,722,792 | | |
| 1,518,601 | |
Research
and development costs | |
| 6,779 | | |
| 2,898 | | |
| 10,157 | | |
| 3,425 | |
| |
| | | |
| | | |
| | | |
| | |
Total
operating expenses | |
| 829,750 | | |
| 795,279 | | |
| 1,732,949 | | |
| 1,522,026 | |
| |
| | | |
| | | |
| | | |
| | |
Income (loss) from operations | |
| 100,971 | | |
| (169,861 | ) | |
| (214,793 | ) | |
| (482,583 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other (income) expense, net | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Interest
expense | |
| (21,136 | ) | |
| (19,983 | ) | |
| (41,088 | ) | |
| (35,183 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Provision for income
taxes | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net Income (Loss) | |
$ | 79,835 | | |
$ | (189,844 | ) | |
$ | (255,881 | ) | |
$ | (517,766 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic income (loss)
per common share | |
$ | 0.00 | | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Basic weighted average common shares outstanding | |
| 437,841,152 | | |
| 437,196,851 | | |
| 437,940,254 | | |
| 430,188,472 | |
Diluted income (loss)
per common share | |
$ | 0.00 | | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Diluted weighted average common shares
outstanding | |
| 545,332,389 | | |
| 437,196,851 | | |
| 437,940,254 | | |
| 430,188,472 | |
The
accompanying condensed notes are an integral part of these unaudited consolidated financial statements
BROWNIE’S
MARINE GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR
THE THREE AND SIX MONTHS ENDED JUNE 30, 2024 AND 2023
(unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Preferred
Stock | | |
Common
Stock | | |
Common
Stock
Payable | | |
Additional
Paid-in | | |
Accumulated | | |
Total
Stockholder’s | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
December 31, 2022 | |
| 425,000 | | |
$ | 425 | | |
| 425,520,662 | | |
$ | 42,553 | | |
| 138,941 | | |
$ | 14 | | |
$ | 18,916,876 | | |
$ | (16,437,495 | ) | |
$ | 2,522,373 | |
Shares issued for the purchase of units | |
| - | | |
| - | | |
| 11,428,570 | | |
| 1,143 | | |
| - | | |
| - | | |
| 198,857 | | |
| - | | |
| 200,000 | |
Shares issued for accrued interest on convertible
notes | |
| - | | |
| - | | |
| 198,204 | | |
| 20 | | |
| - | | |
| - | | |
| 8,316 | | |
| - | | |
| 8,336 | |
Stock option expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 11,034 | | |
| - | | |
| 11,034 | |
Net Loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (327,922 | ) | |
| (327,922 | ) |
March 31, 2023 (unaudited) | |
| 425,000 | | |
$ | 425 | | |
| 437,147,436 | | |
$ | 43,716 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,135,083 | | |
$ | (16,765,417 | ) | |
$ | 2,413,821 | |
Shares issued for accrued interest on convertible
notes | |
| - | | |
| - | | |
| 198,205 | | |
| 20 | | |
| - | | |
| - | | |
| 8,306 | | |
| - | | |
| 8,326 | |
Stock option expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 7,188 | | |
| - | | |
| 7,188 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (189,844 | ) | |
| (189,844 | ) |
June 30, 2023 (unaudited) | |
| 425,000 | | |
$ | 425 | | |
| 437,345,641 | | |
$ | 43,736 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,150,577 | | |
$ | (16,955,261 | ) | |
$ | 2,239,491 | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Preferred
Stock | | |
Common
Stock | | |
Common
Stock
Payable | | |
Additional
Paid-in | | |
Accumulated | | |
Total
Stockholder’s | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
December 31, 2023 | |
| 425,000 | | |
$ | 425 | | |
| 437,742,050 | | |
$ | 43,775 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,236,068 | | |
$ | (17,685,610 | ) | |
$ | 1,594,672 | |
Shares issued for accrued interest on convertible
notes | |
| - | | |
| - | | |
| 198,204 | | |
| 20 | | |
| - | | |
| - | | |
| 10,987 | | |
| - | | |
| 11,007 | |
Stock Option Expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 12,423 | | |
| - | | |
| 12,423 | |
Net Loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (335,716 | ) | |
| (335,716 | ) |
March 31, 2024 (unaudited) | |
| 425,000 | | |
$ | 425 | | |
| 437,940,254 | | |
$ | 43,795 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,259,478 | | |
$ | (18,021,326 | ) | |
$ | 1,282,386 | |
Balance | |
| 425,000 | | |
$ | 425 | | |
| 437,940,254 | | |
$ | 43,795 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,259,478 | | |
$ | (18,021,326 | ) | |
$ | 1,282,386 | |
Shares issued for accrued interest on convertible
notes | |
| - | | |
| - | | |
| 259,881 | | |
| 26 | | |
| - | | |
| - | | |
| 6,974 | | |
| - | | |
| 7,000 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 79,835 | | |
| 79,835 | |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 79,835 | | |
| 79,835 | |
June 30, 2024 (unaudited) | |
| 425,000 | | |
$ | 425 | | |
| 438,200,135 | | |
$ | 43,821 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,266,452 | | |
$ | (17,941,491 | ) | |
$ | 1,369,221 | |
Balance | |
| 425,000 | | |
$ | 425 | | |
| 438,200,135 | | |
$ | 43,821 | | |
| 138,941 | | |
$ | 14 | | |
$ | 19,266,452 | | |
$ | (17,941,491 | ) | |
$ | 1,369,221 | |
The
accompanying condensed notes are an integral part of these unaudited consolidated financial statements
BROWNIE’S
MARINE GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR
THE SIX MONTHS ENDED JUNE 30,
(unaudited)
| |
2024 | | |
2023 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (255,881 | ) | |
$ | (517,766 | ) |
Adjustments to reconcile net loss to cash used
in operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 77,953 | | |
| 79,237 | |
Amortization of debt discount | |
| 8,188 | | |
| 5,259 | |
Amortization of right-of-use
asset | |
| 127,001 | | |
| 133,350 | |
Allowance for Nomad recall | |
| - | | |
| (74,200 | ) |
Stock Based Compensation
- Options | |
| 12,423 | | |
| 18,219 | |
Shares issued for interest on convertible notes | |
| 18,007 | | |
| 16,662 | |
Changes in operating assets and liabilities | |
| | | |
| | |
Change in accounts receivable,
net | |
| (200,524 | ) | |
| (139,294 | ) |
Change in accounts receivable
- related parties | |
| (42,553 | ) | |
| (11,928 | ) |
Change in inventory | |
| (87,237 | ) | |
| 282,955 | |
Change in prepaid expenses
and other current assets | |
| (265,735 | ) | |
| (49,063 | ) |
Change in other assets | |
| 4,899 | | |
| - | |
Change in accounts payable
and accrued liabilities | |
| 112,000 | | |
| (89,068 | ) |
Change in customer deposits
and unearned revenue | |
| 433,506 | | |
| 216,598 | |
Change in long term lease
liability | |
| (125,940 | ) | |
| (129,453 | ) |
Change in other liabilities | |
| 116,707 | | |
| 49,123 | |
Change
in accounts payable - related parties | |
| 15,415 | | |
| (14,698 | ) |
Net cash used in operating
activities | |
| (51,771 | ) | |
| (224,067 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Purchase
of fixed assets | |
| (12,492 | ) | |
| (5,737 | ) |
Net cash used in investing
activities | |
| (12,492 | ) | |
| (5,737 | ) |
Cash flows from financing activities: | |
| | | |
| | |
Proceeds from issuance
of units | |
| - | | |
| 200,000 | |
Proceeds of related party
demand note | |
| 280,000 | | |
| - | |
Proceeds of long term debt | |
| 32,274 | | |
| - | |
Repayment of debt | |
| (26,087 | ) | |
| (35,881 | ) |
Net cash provided by
in financing activities | |
| 286,187 | | |
| 164,119 | |
| |
| | | |
| | |
Net decrease in cash | |
| 221,924 | | |
| (65,685 | ) |
| |
| | | |
| | |
Cash, beginning balance | |
| 431,112 | | |
| 484,427 | |
Cash, end of period | |
$ | 653,036 | | |
| 418,742 | |
| |
| | | |
| | |
Supplemental disclosures
of cash flow information: | |
| | | |
| | |
Cash Paid for Interest | |
$ | - | | |
| 6,860 | |
Cash Paid for Income
Taxes | |
$ | - | | |
| - | |
| |
| | | |
| | |
Supplemental disclosure
of non-cash financing activities: | |
| | | |
| | |
Common Stock issued for payment of convertible
note interest | |
| 18,007 | | |
| 8,336 | |
Equipment obtained through
financing | |
$ | - | | |
$ | 63,689 | |
The
accompanying condensed notes are an integral part of these unaudited consolidated financial statements
BROWNIE’S
MARINE GROUP, INC. AND SUBSIDIARIES
CONDENSED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2024
(UNAUDITED)
Note
1. Company Overview
Brownie’s
Marine Group, Inc. (the “Company”) designs, tests, manufactures and distributes recreational hookah diving, scuba, and water
safety products through its wholly owned subsidiary, Trebor Industries, Inc., a Florida corporation, incorporated in 1981 (“Trebor”
or “BTL”), manufactures and sells high pressure air and industrial compressor packages, yacht based scuba air compressor
and nitrox generation systems through its wholly owned subsidiary, Brownie’s High Pressure Compressor Services, Inc., a Florida
corporation incorporated in 2017 (“BHP”) and doing business as LW Americas (“LWA”) and develops and markets portable
battery powered surface supplied air dive systems through its wholly owned subsidiary BLU3, Inc., a Florida corporation (“BLU3”).
On September 3, 2021, the Company, entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”)
with Submersible Acquisition, Inc., a Florida corporation and wholly owned subsidiary of the Company (“Acquisition Sub”),
Submersible Systems, Inc., a Florida corporation (“Submersible” or “SSI”), and Summit Holdings V, LLC, a Florida
limited liability company (“Summit”) and Tierra Vista Group, LLC, a Florida limited liability company (“Tierra Vista”
and, together with Summit, the “Sellers”), the owners of all of the capital stock of Submersible, pursuant to which Acquisition
Sub merged with and into Submersible (the “Merger”), and Submersible, the surviving corporation, became a wholly owned subsidiary
of the Company.
Submersible
is a manufacturer of high pressure tanks and redundant air systems for the military and recreational diving industries, based in Huntington
Beach, California and sells its products to governments, militaries, private companies and the dive industry throughout the world.
On February 13, 2022 the Company filed with the Florida Department of State,
the articles of incorporation for a new wholly owned subsidiary, Live Blue, Inc. (“LBI”). LBI utilizes technology developed
by BLU3 to provide new users and interested divers a guided tour experience. On May 2, 2022, the Company entered into an asset purchase
agreement (the “Asset Purchase Agreement”) with Gold Coast Scuba, LLC, a Florida limited liability company (“Gold Coast
Scuba”), Steven M. Gagas and William Frenier, the sole members of Gold Coast Scuba (together, the “LLC Members”) and
LBI. Pursuant to the terms of the Asset Purchase Agreement, LBI acquired substantially all of Gold Coast Scuba’s assets and assumed
certain non-material liabilities of the business associated with these assets. In addition, LBI assumed the lease for the premises for
Gold Coast Scuba as part of this asset acquisition.
Note
2. Basis of Presentation and Summary of Significant Accounting Policies
Basis
of Presentation
The
unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange
Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required
by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information
furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order
to make the financial statements not misleading. The balance sheet as of December 31, 2023 has been derived from the Company’s
annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information
and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited
consolidated financial statements and notes thereto which are included in the Company’s Annual Report on Form 10-K for the year
ended December 31, 2023 for a broader discussion of the Company’s business and the risks inherent in such business. The results
of operations for the six months ended June 30, 2024, are not necessarily indicative of results to be expected for any other interim
period or the fiscal year ending December 31, 2024.
Principles
of Consolidation
The
consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Trebor, BHP, BLU3, SSI and LBI.
All significant intercompany transactions and balances have been eliminated in consolidation.
Use
of estimates
The
preparation of financial statements in conformity with 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash
and cash equivalents
Only
highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated
at cost, which approximates market value.
Financial
instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each
institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per EIN. At June 30, 2024 and
December 31, 2023, the Company had approximately $199,337 and $25,000 in excess of the FDIC insured limit.
Accounts
receivable
The
Company manufactures and sells its products to a broad range of customers, primarily retail stores. Few customers are provided with payment
terms of 30 days. The Company has tracked historical loss information for its trade receivables and compiled historical credit loss percentages
for different aging categories (current, 1–30 days past due, 31–60 days past due, 61–90 days past due, and more than
90 days past due).
In
accordance with ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), management believes that the historical loss information
it has compiled is a reasonable base on which to determine expected credit losses for trade receivables held at June 30, 2024, because
the composition of the trade receivables at that date is consistent with that used in developing the historical credit-loss percentages
(i.e., the similar risk characteristics of its customers and its lending practices have not changed significantly over time). As a result,
management applied the applicable credit loss rates to determine the expected credit loss estimate for each aging category. Accordingly,
the allowance for expected credit losses at June 30, 2024 and December 31, 2023 totaled $62,064 and $54,427, respectively.
Inventory
Inventory
consists of the following:
Schedule
of Inventory
|
|
June
30, 2024 (unaudited) |
|
|
December
31, 2023 |
|
|
|
|
|
|
|
|
Raw
materials |
|
$ |
1,191,192 |
|
|
$ |
1,063,888 |
|
Work
in process |
|
|
49,580 |
|
|
|
63,258 |
|
Finished
goods |
|
|
987,459 |
|
|
|
1,004,160 |
|
Rental
Equipment |
|
|
55,893 |
|
|
|
55,893 |
|
Allowance
excess and obsolete inventory |
|
|
(198,080 |
) |
|
|
(188,392 |
) |
Inventory,
net |
|
$ |
2,086,044 |
|
|
$ |
1,998,807 |
|
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606 Revenue from Contracts with Customers. The Company recognizes revenue
when performance obligations under the terms of a contract with the customer are satisfied. The Company typically satisfies its performance
obligations in contracts with customers upon shipment of the goods. Generally, payment is due upon receipt of the invoice and the contracts
do not have significant financing components. Product sales occur once control or title is transferred based on the commercial terms.
Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods. Product sales are
recorded net of variable consideration, such as provisions for returns, discounts and promotional allowances. Such provisions are calculated
based on the actual allowances given. Management believes that adequate provision has been made for cash discounts, returns, spoilage
and promotional allowances based on the Company’s historical experience.
A
breakdown of the total revenue between related party and non-related party revenue is as follows:
Schedule
of Related Party and Non-Related Party Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 3,705,798 | | |
$ | 3,293,985 | |
Revenues - related parties | |
| 291,350 | | |
| 416,780 | |
Total Revenues | |
$ | 3,997,148 | | |
$ | 3,710,765 | |
Cost
of Sales
Cost
of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products,
in-bound and out- bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred
prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete inventory, and royalties
paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts,
gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials.
The
breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related
party royalty expense is as follows:
Schedule
of Related Party and Non-Related Party Cost
of Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Cost of revenues | |
$ | 2,223,445 | | |
$ | 2,361,593 | |
Cost of revenues - related parties | |
| 129,092 | | |
| 208,061 | |
Cost of revenues | |
| 129,092 | | |
| 208,061 | |
Royalties expense - related parties | |
| 21,052 | | |
| 25,695 | |
Royalties expense | |
| 105,403 | | |
| 75,973 | |
Total cost of revenues | |
$ | 2,478,992 | | |
$ | 2,671,322 | |
Lease
Accounting
The
Company accounts for leases in accordance with ASC 842, Leases.
The
lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected
the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial
direct costs for any leases that existed prior to adoption of the standard. The Company did not reassess whether any contracts entered
into prior to adoption are leases or contain leases.
The
Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally
those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired
under finance leases are recorded in property and equipment. All other leases are categorized as operating leases. The Company did
not have any finance leases as of June 30, 2024. The Company’s leases generally have terms that range from three years for equipment
and five to twenty years for property. The Company elected the accounting policy to include both the lease and non-lease components of
its agreements as a single component and account for them as a lease.
Operating
lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured
borrowings available to the Company. Operating lease right-of-use (“ROU”) assets are recognized based on the initial
present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases.
Operating lease ROU assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold
improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term.
When
the Company has the option to extend the lease term, terminate the lease for the contractual expiration date, or purchase the leased
asset, and it is reasonably certain that the Company will exercise the option, it considers these options in determining the classification
and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses
over the term of the lease.
For
the six months ended June 30, 2024, and June 30, 2023, cash paid for operating lease liabilities was $125,940 and $129,453, respectively.
Supplemental
balance sheet information related to leases was as follows:
Schedule
of Supplemental Balance Sheet Information
Operating
Leases | |
June
30, 2024 | |
| |
(unaudited) | |
Right-of-use
assets | |
$ | 717,082 | |
Current lease liabilities | |
$ | 194,385 | |
Non-current lease liabilities | |
| 554,744 | |
Total lease liabilities | |
$ | 749,129 | |
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC 718, Compensation-Stock Compensation. ASC 718 requires companies
to measure the cost of employee and non-employee services received in exchange for an award of equity instruments, including stock options,
based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee and non-employee
are required to provide service in exchange for the award, usually the vesting period.
The
Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees.
Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles,
which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted
stock price.
Derivatives
The
accounting treatment of derivative financial instruments requires that the Company record certain warrants and embedded conversion options
at their fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change
in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. If the classification
changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification.
As a result of entering into certain note agreements, for which such instruments contained a variable conversion feature with no floor,
the Company has adopted a sequencing policy, by earliest issuance date, in accordance with ASC 815-40-35-12 whereby all future instruments
may be classified as a derivative liability with the exception of instruments related to share-based compensation issued to employees
or directors, as long as the certain variable issuance terms in certain convertible instruments exist. As of June 30, 2024, and December
31, 2023, the Company did not have any derivative liabilities.
Loss
per share of common stock
Basic
loss per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed
using the weighted- average number of outstanding common shares during the applicable period. Diluted loss per share is computed
using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock
equivalent shares are excluded from the computation if their effect is anti-dilutive. For the three months ended June 30, 2024,
107,491,237 were included in diluted weighted average common shares outstanding and for the three months ended June 30, 2023,
149,087,986 shares of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. For the six months
ended June 30, 2024, and June 30, 2023, 107,491,237
and 149,087,986
shares, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares
reflect shares potentially issuable under convertible notes, outstanding warrants, outstanding stock options and the conversion of
preferred stock.
Recent
accounting pronouncements
ASU
2016-13 Current Expected Credit Loss (ASC326)
In
December 2021, the FASB issued an update to ASU No. 2016-13 the Current Expected Credit Losses (CECL) standard (ASC 326), which is designed
to provide greater transparency and understanding of credit risk by incorporating estimated, forward-looking data when measuring lifetime
Estimated Credit Losses (ECL) and requires enhanced financial statement disclosures. This guidance was adopted on January 1, 2023, with
no effect to the financial statements.
ASU
2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own
Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity.
In
August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging
- Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s
Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP.
Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded
conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative
scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income
per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim
periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the impact of the adoption of
the standard on the consolidated financial statements.
Other
accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until
a future date are not expected to have a material impact on our financial statements upon adoption or are not applicable.
Note
3. Going Concern
The
accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which
contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period
following the date these consolidated financial statements were issued. For the six months ended June 30, 2024, the Company incurred a net loss
of $255,881. At June 30, 2024, the
Company had an accumulated deficit of $17,941,491.
Despite a working capital surplus of approximately $149,694
at June 30, 2024, the continued losses and cash used in operations raise substantial doubt as to the Company’s ability to
continue as a going concern. The Company’s ability
to continue as a going concern is dependent upon the Company’s ability to increase revenues, control expenses, raise capital
and sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and
cash flows would be detrimental to the Company. The consolidated financial statements do not include any adjustments that may be
necessary if the Company is unable to continue as a going concern.
Note
4. Related Party Transactions
The
Company sells products to Brownie’s Southport Divers, Brownie’s Yacht Toys and Brownie’s Palm Beach Divers, companies
owned by the brother of Robert Carmichael, the Company’s Chief Executive Officer and Chief Financial Officer. Terms of sale are
no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted
for 7.3% and 11.2% of the net revenues for the six months ended June 30, 2024 and June 30, 2023, respectively. Accounts receivable from
these entities totalled $67,286 and $17,828, at June 30, 2024 and December 31, 2023, respectively.
The
Company sells products to Brownies Global Logistics (“BGL”) and 940 Associates (“940 A”), entities wholly-owned by Robert Carmichael. Terms of sale are more favorable than those extended
to the Company’s regular customers, but no more favorable than those extended to the Company’s strategic partners. Accounts
receivable from these entities totalled $7,397 and $14,302 at June 30, 2024 and December 31, 2023, respectively.
The
Company had accounts payable to related parties of $56,993 and $46,578 at June 30, 2024 and December 31, 2023, respectively. The balance
payable at June 30, 2024 was comprised of $43,096 due to 940 A, $3,897 due to Robert Carmichael and $10,000 due to Blake Carmichael. At December
31, 2023, the balance payable was comprised of $29,559 due to 940 A, $12,019 due to Robert Carmichael and $5,000 due to Blake Carmichael.
The
Company has exclusive license agreements with 940 A to license the trademark “Brownie’s Third Lung”, “Tankfill”,
“Brownie’s Public Safety” and various other related trademarks as listed in the agreements. The agreements provide
that the Company pay 2.5% of gross revenues per quarter as a royalty to 940A. Total royalty fees paid to 940A for the three months ended
June 30, 2024 and June 30, 2023 was $21,052 and $25,695, respectively. The accrued royalty for June 30, 2024 and December 31, 2023 was $6,978
and $2,238 which is included in other liabilities.
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note, and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day value weighted average price (“VWAP”) of the Company’s
stock prior to the quarterly interest payment date. The note holder may demand payment or convert the outstanding principal at a conversion
rate of $0.021 per share at any time. The conversion rate was calculated at a 35% discount to the 90 day VWAP of the Company’s
stock as of the date of the note. The Company recorded $19,250 for the beneficial conversion feature. As this conversion rate is a fixed
rate, the embedded conversion feature is not a derivative liability. There were payments totaling $3,047 made with products in kind during
the three months ended June 30, 2024. The outstanding balance on this note was $54,088 as of June 30, 2024.
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, a Company director, an aggregate of 11,428,570 units, with
each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of
$0.0175 per share in consideration of $200,000.
On
September 14, 2023, the Company issued a convertible demand 8% promissory note in the principal amount of $50,000 to Robert Carmichael
for funds to meet the working capital needs of BLU3. There is no amortization schedule for the note, and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly interest
payment date. The note holder may demand payment or convert the outstanding principal at a conversion rate of $0.01351 per share at any
time. The conversion rate was calculated at a 35% discount to the 90 day VWAP of the Company’s stock as of the date of the note.
The Company recorded $-0- for the beneficial conversion feature. As this conversion rate is a fixed rate, the embedded conversion feature
is not a derivative liability. The outstanding balance on this note was $50,000 as of June 30, 2024.
On
November 14, 2023, the Company borrowed funds through the issuance of a promissory note (the Note) in the principal amount of $150,000
to Charles Hyatt, a Company director, for working capital requirements and payment of certain expenses in connection with the Company’s
business combinations. The maturity date of the Note is May 7, 2024 (the “Maturity Date”). The Note bears interest at a rate
of 9.9% per annum, and a default interest of 18% per annum. Interest payments shall be due and payable on a monthly basis. On The Company
may prepay the Note in whole or in part, at any time without premium or penalty. The balance of $150,000 was outstanding as of June 30,
2024, and the due date was extended to a due date of November 8, 2024, pursuant to an amendment dated May 7, 2024.
On
February 5, 2024, the Company borrowed funds through the issuance of a promissory note (the Note) in the principal amount of $280,000
to Charles Hyatt, a Company director, for working capital requirements and payment of certain expenses in connection with the
Company’s business combinations. The maturity date of the Note is August
6, 2024 (the “Maturity Date”). The Note bears interest at a rate of 9.9%
per annum, and a default interest of 18%
per annum. Interest payments shall be due and payable on a monthly basis. The Company may prepay the Note in whole or in part, at
any time without premium or penalty. The balance of $280,000 was outstanding as of June 30, 2024, and the due date was extended to a
due date of November 8, 2024, pursuant to an amendment dated August 6, 2024.
On
March 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2023. The fair value of these shares was $1,336.
On
June 30, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2023. The fair value of these shares was $1,287.
On
September 30, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible
demand note for the three months ending September 30, 2023. The fair value of these shares was $1,287.
On
December 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending December 31, 2023. The fair value of these shares was $1,287.
On
March 31, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2024. The fair value of these shares was $4,007.
On
June 30, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2024. The fair value of these shares was $1,336.
Note
5. Convertible Promissory Notes and Loans Payable
Convertible
Promissory Notes
Convertible
promissory notes consisted of the following at June 30, 2024:
Schedule
of Convertible Promissory Notes
Origination
Date | |
Maturity
Date | |
Interest
Rate | | |
Origination
Principal Balance | | |
Original
Discount Balance | | |
Period
End Principal
Balance | | |
Period
End Discount
Balance | | |
Period
End Balance,
Net | | |
Accrued
Interest Balance | | |
Reg. | |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 346,500 | | |
| (12,355 | ) | |
$ | 346,500 | | |
$ | (1,274 | ) | |
$ | 345,226 | | |
| - | | |
| (1 | ) |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 3,500 | | |
| (125 | ) | |
| 3,500 | | |
| (10 | ) | |
| 3,490 | | |
| - | | |
| (2 | ) |
9/30/22 | |
Demand | |
| 8 | % | |
| 66,793 | | |
| (19,245 | ) | |
| 63,746 | | |
| (9,658 | ) | |
| 54,088 | | |
| - | | |
| (3 | ) |
| |
| |
| | | |
| | | |
| | | |
$ | 413,746 | | |
$ | (10,942 | ) | |
$ | 402,804 | | |
$ | - | | |
| | |
A
breakdown of current and long-term amounts due are as follows for the convertible promissory notes as of June 30, 2024:
Schedule
of Breakdown Current and Long-term Amounts
|
|
Summit
Holdings
V,
LLC
Note |
|
|
Tierra
Vista
Partners,
LLC
Note |
|
|
Robert
Carmichael
Note |
|
|
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2024 |
|
|
346,500 |
|
|
|
3,500 |
|
|
|
63,746 |
|
|
|
413,746 |
|
Discount |
|
|
(1,274 |
) |
|
|
(10 |
) |
|
|
(9,658 |
) |
|
|
(10,942 |
) |
Total
Loan Payments |
|
$ |
345,226 |
|
|
$ |
3,490 |
|
|
$ |
54,088 |
|
|
$ |
402,804 |
|
Current
Portion of Loan Payable |
|
$ |
(345,226 |
) |
|
$ |
(3,490 |
) |
|
$ |
(54,088 |
) |
|
$ |
(402,804 |
) |
Non-Current
Portion of Loan Payable |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
(1) |
On
September 3, 2021, the Company issued a three-year 8% convertible promissory note in the principal amount of $346,500 to Summit Holding
V, LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to
50% of the adjusted net profit of SSI. Interest is payable quarterly in shares of common stock of the Company at a conversion price
of $0.051272 per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion
price of $0.051272 per share at any time during the term of the note. The Company recorded $12,355 for the beneficial conversion
feature. This note is classified as a current liability for the three months ended June 30, 2024. |
Schedule of Future Amortization of Notes Payable
| |
Payment
Amortization | |
| |
| |
2024 | |
| 346,500 | |
Total Note Payments | |
$ | 346,500 | |
Current portion of note payable | |
| (346,500 | ) |
Non-Current Portion of Notes Payable | |
$ | - | |
(2) |
On
September 3, 2021, the Company issued a three-year 8% promissory note in the principal amount of $3,500 to Tierra Vista Partners,
LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to 50%
of the adjusted net profit of SSI. Interest is payable quarterly in common stock of the Company at a conversion price of $0.051272
per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion price of $0.051272
at any time during the term of the note. The Company recorded $125 for the beneficial conversion feature. This note is classified
as a current liability for the three months ended June 30, 2024. |
Schedule of Future Amortization of Notes Payable
|
|
Payment
Amortization |
|
|
|
|
|
|
2024 |
|
|
3,500 |
|
Total
Note Payments |
|
$ |
3,500 |
|
Current
portion of note payable |
|
|
(3,500 |
) |
Non-Current
Portion of Notes Payable |
|
$ |
- |
|
(3) |
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly
interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding
principal at a conversion price of $0.021 per share at any time. The Company recorded $19,250 for the beneficial conversion feature. |
Loans
Payable
Schedule
of Future Amortization of Loans Payable
| |
Mercedes
BMG (1) | | |
Navitas
BLU3 (2) | | |
NFS
SSI (3) | | |
Navitas
2022
BLU3
(4) | | |
Navitas
2024
BLU3
(5) | | |
Total | |
2024 (6 months) | |
$ | 5,584 | | |
$ | 10,569 | | |
$ | 13,693 | | |
$ | 18,325 | | |
$ | 2,977 | | |
$ | 51,149 | |
2025 | |
| 8,687 | | |
| 19,556 | | |
| 12,329 | | |
| 25,143 | | |
| 5,604 | | |
| 71,319 | |
2026 | |
| - | | |
| 6,339 | | |
| - | | |
| - | | |
| 6,304 | | |
| 12,643 | |
2027 | |
| - | | |
| | | |
| - | | |
| - | | |
| 7,092 | | |
| 7,092 | |
Thereafter | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,685 | | |
| 8,685 | |
Total Loan Payments | |
$ | 14,271 | | |
$ | 36,464 | | |
$ | 26,022 | | |
$ | 43,468 | | |
$ | 30,662 | | |
$ | 150,887 | |
Current Portion of Loan
Payable | |
$ | (11,168 | ) | |
$ | (17,312 | ) | |
$ | (26,022 | ) | |
$ | (21,355 | ) | |
$ | (5,232 | ) | |
$ | (81,089 | ) |
Non-Current Portion
of Loan Payable | |
$ | 3,103 | | |
$ | 19,152 | | |
$ | - | | |
$ | 22,113 | | |
$ | 25,430 | | |
$ | 69,798 | |
Note
6. Goodwill and Intangible Assets, Net
The
following table sets for the changes in the carrying amount of the Company’s Goodwill for the six months ended June 30, 2024.
Summary
of Changes in Goodwill
| |
2024 | |
Balance, January 1 | |
$ | 249,986 | |
Addition: | |
| - | |
Balance, June 30 | |
$ | 249,986 | |
The
Company performed an evaluation of the value of goodwill at December 31, 2023. Based upon this evaluation it was determined that there
should be no adjustment to goodwill. There has been nothing noted during the six months ended June 30, 2024 that would indicate that
the value of goodwill should change through that date.
The
following table sets for the components of the Company’s intangible assets at June 30, 2024:
Summary
of Intangible Assets
|
|
Amortization
Period
(Years) |
|
|
Cost |
|
|
Accumulated
Amortization |
|
|
Net
Book Value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible
Assets Subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Trademarks |
|
|
15 |
|
|
$ |
121,000 |
|
|
$ |
(22,811 |
) |
|
$ |
98,189 |
|
Customer
Relationships |
|
|
10 |
|
|
|
600,000 |
|
|
|
(170,000 |
) |
|
|
430,000 |
|
Non-Compete
Agreements |
|
|
5 |
|
|
|
22,000 |
|
|
|
(12,467 |
) |
|
|
9,533 |
|
Total |
|
|
|
|
|
$ |
743,000 |
|
|
|
$
(205,278) |
|
|
$ |
537,722 |
|
The
aggregate amortization remaining on the intangible assets as of June 30, 2024 is a follows:
Schedule
of Estimated Intangible Assets Amortization Expense
| |
Intangible
Assets Amortization | |
2024
(6 months remaining) | |
| 36,233 | |
2025 | |
| 72,467 | |
2026 | |
| 71,367 | |
2027 | |
| 68,066 | |
2028 | |
| 68,066 | |
Thereafter | |
| 221,523 | |
Total | |
$ | 537,722 | |
Amortization
expense for amortizable intangible assets for each of the six months ended June 30, 2024 and 2023 was $36,233.
Note
7. Stockholders’ Equity
Common
Stock
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, an aggregate of 11,428,570 units, with each unit consisting
of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $0.0175 per share in
consideration of $200,000.
On
March 31, 2023, the Company issued 61,204 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2023. The fair value of these shares was $1,336.
On
March 31, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment of
interest for the three months ending December 31, 2022. The fair value of these shares was $7,000.
On
June 30, 2023, the Company issued 61,205 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2023. The fair value of these shares was $1,326.
On
June 30, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment of interest
for the three months ending June 30, 2023. The fair value of these shares was $7,000.
On
September 30, 2023, the Company issued 61,205 shares of common stock to Robert Carmichael for payment of interest on the convertible
demand note for the three months ending September 30, 2023. The fair value of these shares was $1,326.
On
September 30, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment
of interest for the three months ending September 30, 2023. The fair value of these shares was $7,000.
On
December 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending December 31, 2023. The fair value of these shares was $1,287.
On
December 31, 2023, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment
of interest for the three months ending December 31, 2023. The fair value of these shares was $7,000.
On
March 31, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2024. The fair value of these shares was $4,007.
On
March 31, 2024, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment of
interest for the three months ending March 31, 2024. The fair value of these shares was $7,000.
On
June 30, 2024, the Company issued 123,354 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2024. The fair value of these shares was $2,672.
On
June 30, 2024, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment of interest
for the three months ending June 30, 2024. The fair value of these shares was $4,328.
Preferred
Stock
During
the second quarter of 2010, the holders of the majority of the Company’s outstanding shares of common stock approved an amendment
to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of blank check preferred stock. The blank
check preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights
as may be determined by the Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business
Corporation Act. In April 2011, the Board of Directors designated 425,000 shares as Series A Convertible Preferred Stock. Each share
of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of
the holder at a conversion price of $18.23 per share. Holders of shares of Series A Convertible Preferred Stock are entitled to 250 votes
for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together on any matters submitted
to our shareholders. As of June 30, 2024, and December 31, 2023, 425,000 shares of Series A Convertible Preferred Stock are issued and
outstanding and are owned by Robert Carmichael.
Equity
Incentive Plan
On
May 26, 2021 the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, stock options may be granted to employees,
directors, and consultants in the form of incentive stock options or non-qualified stock options, stock purchase rights, time vested
and/performance invested restricted stock, and stock appreciation rights and unrestricted shares may also be granted under the Plan.
25,000,000 shares are reserved for issuance under the Plan. The term of the Plan is ten years.
The
Company also issued options outside of the Plan that were not approved by the security holders. These options may be granted to employees,
directors, and consultants in the form of incentive stock options or non-qualified stock options.
Equity
Compensation Plan Information as of June 30, 2024:
Schedule
of Equity Compensation Plan Information
| |
Number
of securities
to
be issued upon exercise of outstanding options, warrants and
rights
(a) | | |
Weighted
– average exercise price of outstanding options,
warrants
and rights (b) | | |
Number
of securities remaining available for future issuances under equity
compensation
plans (excluding securities reflected in column (a) (c) | |
Equity Compensation Plans Approved
by Security Holders | |
| 3,150,000 | | |
$ | 0.0399 | | |
| 21,680,882 | |
Equity Compensation
Plans Not Approved by Security Holders | |
| 64,164,637 | | |
| 0.0293 | | |
| — | |
Total | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 21,680,882 | |
Options
The
Company has issued options to purchase approximately 67,314,637
shares of its common stock at an weighted average exercise price of $0.0298
with a fair value of approximately $37,000.
For the three months ended June 30, 2024, and the year ended December 31, 2023, the Company issued no
options to purchase shares.
For
the six months ended June 30, 2024 and 2023, the Company recognized an expense of $12,423 and $18,222, respectively, of
non-cash compensation expense (included in General and Administrative expense in the accompanying Consolidated Statement of Operations)
determined by application of a Black-Scholes option pricing model with the following inputs: exercise price, dividend yields, risk-free
interest rate, and expected annual volatility. As of June 30, 2024, the Company had $1,066,753 of unrecognized pre-tax
non-cash compensation expense related to performance based options to purchase shares, which the Company expects to recognize, based
on a weighted-average period of 1.5 years. The Company uses straight-line amortization of compensation expense over the requisite service
period for time-based options. For performance-based options the Company evaluates the likelihood of a vesting qualification being met,
and will establish the expense based on that evaluation. The maximum contractual term of the Company’s stock options is 5 years.
The Company recognizes forfeitures and expirations as they occur. Options to purchase 42,198,387 shares of common stock
have vested as of June 30, 2024.
The
Company uses the Black-Scholes option-pricing model to estimate the fair value of its stock option awards and warrant issuances. The
calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price
on the date of grant as well as assumptions regarding the following:
Schedule
of Valuation Assumptions of Options
| |
Six
Months ended June 30, | |
| |
2024 | | |
2023 | |
Expected
volatility | |
| 172.0%
- 346.4 % | | |
| 172.0
– 346.4 % | |
Expected
term | |
| 1.5
– 5.0 Years | | |
| 1.5
– 5.0 Years | |
Risk-free
interest rate | |
| 0.16%
- 4.64 % | | |
| 0.16%
- 4.64 % | |
Forfeiture
rate | |
| 0.17 | % | |
| 0.17 | % |
The
expected volatility was determined with reference to the historical volatility of the Company’s common stock. The Company uses
historical data to estimate option exercise and employee termination within the valuation model. The expected term of options granted
represents the period of time that options granted are expected to be outstanding. The risk-free interest rate for periods within the
contractual life of the option is based on the U.S. Treasury rate in effect at the time of grant.
A
summary of the status of the Company’s outstanding stock options as of June 30, 2024 and December 31, 2023 and changes during the
periods ending on such dates is as follows:
Schedule
of Outstanding Stock Option Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Options | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding at December 31, 2022 | |
| 238,439,167 | | |
$ | 0.0362 | | |
| 1.43 | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| (170,999,530 | ) | |
| 0.0379 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – December 31, 2023 | |
| 67,439,637 | | |
$ | 0.0360 | | |
| 1.43 | | |
| | |
Exercisable – December 31, 2023 | |
| 41,057,753 | | |
$ | 0.0211 | | |
| 0.81 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| 125,000 | | |
| 0.0440 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 1.26 | | |
| | |
Exercisable – June 30, 2024 | |
| 42,198,387 | | |
$ | 0.0216 | | |
| 0.37 | | |
$ | - | |
The
following table summarizes information about employee stock options outstanding at June 30, 2024.
Summary of Exercise Price of Employee Stock Options Outstanding
Range of Exercise Price | |
Number
outstanding
at June 30, 2024 | | |
Weighted
average
remaining
Life | | |
Weighted
average
exercise
price | | |
Number
exercisable
at
June 30,2024 | | |
Weighted
average
exercise
price | | |
Weighted
average
remaining
life | |
$ 0.0180 - $0.0225 | |
| 35,295,237 | | |
| 0.08 | | |
$ | 0.0180 | | |
| 35,295,237 | | |
$ | 0.0180 | | |
| 0.08 | |
$ 0.0229 - $0.0325 | |
| 1,050,000 | | |
| 1.89 | | |
$ | 0.0324 | | |
| 1,043,750 | | |
$ | 0.0324 | | |
| 1.89 | |
$ 0.0360 - $0.0425 | |
| 23,009,400 | | |
| 2.04 | | |
$ | 0.0398 | | |
| 5,009,400 | | |
$ | 0.0393 | | |
| 1.86 | |
$ 0.0440 - $0.0531 | |
| 7,960,000 | | |
| 2.11 | | |
$ | 0.0531 | | |
| 850,000 | | |
$ | 0.0529 | | |
| 1.53 | |
Outstanding options | |
| 67,314,637 | | |
| 1.02 | | |
| 0.0298 | | |
| 42,198,387 | | |
| 0.02176 | | |
| 0.37 | |
At
June 30, 2024, there was $1,066,753 of unrecognized stock option expense which may be recognized only if the full vesting
requirements for these options are met.
At
June 30, 2024, there was $69,001 of total unrecognized stock option expense, which is expected to be recognized on a straight-line
basis over a weighted-average period of 0.45 years.
Warrants
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, an aggregate of 11,428,570 units, with each unit consisting
of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price
of $0.0175 per share in consideration of $200,000.
A
summary of the Company’s warrants as of December 31, 2023 and changes during the six months ended June 30, 2024 is presented below:
Schedule of Warrants Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Warrants | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding – December 31, 2023 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.93 | | |
$ | 24,000 | |
Granted | |
| - | | |
| | | |
| | | |
| | |
Exercised | |
| - | | |
| | | |
| | | |
| | |
Forfeited or Expired | |
| - | | |
| | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
| | |
Exercisable – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
$ | - | |
Note
8. Commitments and contingencies
Royalty
Agreement
On
June 30, 2020, the Company entered into Amendment No. 2 to its Patent License Agreement with Setaysha Technical Solutions, LLC (“STS”).
The Amendment, among other things, provides that STS provide 30 hours per week of commercialization support for its NextGen licensed
products without charge. In consideration therefor, the Company agreed to an increased minimum yearly royalty payment of $60,000 for
years 2022, 2023 and 2024, with a yearly fourth quarter reconciliation with earned royalties. In addition, if the Company terminates
the Agreement with STS prior to December 31, 2023, the Company is obligated to pay STS $180,000, less cumulative royalties paid in excess
of $334,961 for the years 2019 through 2024. Royalty recorded under the Amendment was $105,403 and $75,973 for the six months ended June
30, 2024 and 2023, respectively.
Consulting
and Employment Agreements
On
August 1, 2021, the Company and Blake Carmichael entered into a three-year employment agreement (the “Blake Carmichael Employment
Agreement”) pursuant to which Mr. Carmichael served as Chief Executive Officer of BLU3. In consideration for his services, Blake
Carmichael received (i) an annual base salary of $120,000, payable in accordance with the customary payroll practices of the Company,
(ii) a cash bonus equal to 5% of the net income of BLU3, payable quarterly, beginning with the first full calendar quarter after the
execution of the agreement, and (iii) upon execution of the Carmichael Employment Agreement, a non-qualified five-year stock option to
purchase 3,759,400 shares at $0.0399, 33.3% of which shares vest immediately, 33.3% vest on the second anniversary, and 33.3% vest on
the third anniversary of the agreement. In addition, Blake Carmichael is entitled to receive a five-year stock option to purchase up
to 18,000,000 shares of common stock at an exercise price of $0.0399 per share that will vest upon annual financial metrics based upon
a revenue measurement, expediency measurement and an EBITDA measurement. A measurement was made for the six months ended June 30, 2024
resulting in no additional expense since the vesting criteria were not met.
On
September 3, 2021, SSI and Christeen Buban entered into a three-year employment agreement (the “Buban Employment Agreement”)
pursuant to which Ms. Buban shall serve as the President of SSI. In consideration for her services, Mrs. Buban shall receive (i) an annual
base salary of $110,000, payable in accordance with the customary payroll practices of the Company, (ii) a car allowance and cell phone
allowance of $10,800 per year, (iii) a five-year option issued under the Plan to purchase 300,000 shares of common stock of the Company
at $0.0531 per share, which option vests quarterly over the eight calendar quarters.
In
addition, Mrs. Buban is entitled to receive a five-year stock option to purchase up to 7,110,000 shares of common stock of the Company
at an exercise price of $0.0531 per share, which vests upon the attainment of certain defined annual financial metrics, as set forth
in the Buban Employment Agreement. A measurement was made for the three months ended June 30, 2024 and no expense was recorded based
upon the vesting criteria not being met.
On
January 17, 2022, the Company entered into an agreement with The Crone Law Group, PC (“CLG”) for the provision of legal services.
In consideration therefore, the Company will pay CLG a monthly flat fee of $3,000 for SEC reporting work and its normal hourly rate for
other legal work and issued 1,000,000 shares of common stock with a fair market value of $27,500 to CLG.
On
May 2, 2022, the Company entered into a two-year employment agreement with Steven Gagas (the “Gagas Employment Agreement”)
pursuant to which Mr. Gagas shall serve as the General Manager of the dive shop currently operating within LBI. In consideration for
his services Mr. Gagas shall receive an annual salary of $50,000.
On
May 2, 2022, LBI, entered into a lease assignment agreement with Gold Coast Scuba, LLC and Vicnsons Realty Group, LLC whereby LBI is
the assignee of a three year lease for the property located at 259 Commercial Blvd., Suites 2 and 3 in Lauderdale-By-The Sea, Florida
for $2,816 per month base rent. The lease expired on March 31, 2023 and LBI is currently renting on a month to month basis. LBI has the
option to renew the lease for a two year term with an increase of base rent of 3.5%.
On
September 14, 2022, SSI entered into a sixty-month lease renewal for its facility in Huntington Beach, California commencing on February
1, 2022 with base rent of approximately $17,550 per month for the first 24 months with an annual escalation clause of 3.0% thereafter.
Obligations under the lease are guaranteed by the Company. The Company paid an additional security deposit of $10,727 upon entering into
the lease.
On
September 30, 2022, SSI entered into a sublease of its facility in Huntington Beach, California with Camburg Engineering, Inc. (“Tenant”)
commencing October 1, 2022, The term of the sublease is through December 31, 2023, with a base monthly rent of $2,247 for the first twelve
months with a 3% annual escalation thereafter. The Tenant also pays a monthly common area maintenance of $112. The Tenant provided a
security deposit of $2,426 upon entering into the sublease.
On
December 22, 2022, the U.S. Consumer Products Safety Commission (the “CPSC”) issued a voluntary recall notice for the Nomad
tankless dive system, which is distributed by BLU3, Inc. As part of the recall procedure, the CPSC has approved the Company’s proposed
remedy for the recall and BLU3 received units back from consumers to repair affected Nomad units. The Company has evaluated the costs
of this recall and has deemed it necessary to set an allowance of $160,500 for such costs. During the twelve months ended December 31,
2023 the Company repaired and returned 653 units to customers resulting in a reduction of the allowance of $93,161 for the twelve months
ended December 31, 2023.
Note
9. Subsequent Events
The
Company has completed an evaluation of all subsequent events through August 29, 2024, the date the financial statements were issued.
The Company has concluded that no subsequent event has occurred that requires disclosure.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
You
should read the following discussion and analysis of our financial condition and results of operations together with our financial statements
and related notes appearing in this Quarterly Report. Some of the information contained in this discussion and analysis or set forth
elsewhere in this Quarterly Report, including information with respect to our plans and strategy for our business, includes forward-looking
statements that involve risks and uncertainties. As a result of many factors, our actual results could differ materially from the results
described in or implied by the forward-looking statements contained in the following discussion and analysis. Forward-looking statements
represent our management’s beliefs and assumptions only as of the date of this Quarterly Report. Actual future results may be materially
different from what we expect. We undertake no obligation to update such statements to reflect events that occur or circumstances that
exist after the date on which they are made, except as required by applicable law.
The
management’s discussion and analysis of our financial condition and results of operations are based upon our unaudited financial
statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Overview
The
Company owns and operates a portfolio of companies with a concentration in the industrial and recreational diving industry. The Company,
through its subsidiaries, designs, tests, manufactures, and distributes recreational hookah diving, yacht-based scuba air compressors
and nitrox generation systems and scuba and water safety products in the United States and internationally.
The
Company has five subsidiaries focused on various sub-sectors:
|
● |
Brownie’s
Third Lung - Surface Supplied Air (“SSA”) |
|
● |
BLU3,
Inc. - Ultra-Portable Tankless Dive Systems |
|
● |
LW
Americas - High Pressure Gas Systems |
|
● |
Submersible
Systems, Inc. - Redundant Air Tank Systems |
|
● |
Live
Blue, Inc. – Guided Tours and Retail |
Our
wholly owned subsidiaries do business under their respective trade names on both a wholesale and retail basis from our headquarters and
manufacturing facility in Pompano Beach, Florida, a manufacturing facility in Huntington Beach, California, and a retail facility in
Lauderdale-By-The-Sea, Florida.
The
Company, through its wholly owned subsidiaries, designs, tests, and manufactures tankless dive systems, rescue air systems and yacht-based
self- contained underwater breathing apparatus (“SCUBA”) air compressor and nitrox generation fill systems. In addition,
the Company is the exclusive distributor for North and South America for Lenhardt & Wagner GmbH (“L&W”) compressors
in the high-pressure breathing air and industrial gas markets. The Company is also building a guided tour operation that includes dive
retail. Lastly, The Company is the exclusive United States and Caribbean distributor for Chrysalis Trading CC, a South African manufacturer
of fitness and dive equipment, doing business as Bright Weights (“Bright Weights”), of a dive ballast system produced in
South Africa.
Results
of Operations
Net
Revenues, Costs of Net Revenues and Gross Profit
Three
Months Ended June 30, 2024 Compared to Three Months Ended June 30, 2023
Net
revenues increased 15.3% for the three months ended June 30, 2024 as compared to the three months ended June 30, 2023 as a result of
an increase in revenues in BLU3 and SSI. Net revenue for BLU3 and SSI increased 27.7% and 49.1% respectively. The increase in BLU3’s
revenue is due to the recovery from the recall that directly affected the previous period’s revenues. SSI’s increase can
be attributed to the continued momentum of the Company’s newest product, HEED3 as well as increased demand from international users
of SSI’s Spare Air product line. The increase in BLU3 and SSI’ revenue was offset by decreased revenues in BTL, LWA, and
LBI. Net revenue for BTL, LWA, and LBI decreased 6.5%, 7.4% and 26.5%, respectively, as a result of a loss of sales momentum as well
as a soft demand in many areas of BTL, LWA and LBI’s markets.
For
the three months ended June 30, 2024, cost of net revenues was 61.1% as compared with the cost of net revenues of 69.8% for the three
months ended June 30, 2023. The cost increase as a percentage of revenue, can be directly attributed to the cost of direct labor, which
accounted for a larger portion of costs and significantly impacted the profit margin. Included in cost of net revenues are royalty expenses
paid to Robert Carmichael which decreased 9.1% for the three months ended June 30, 2024, as compared to the three months ended June 30,
2023.
Gross
profit margin was 38.9% for the three months ended June 30, 2024 as compared to gross profit margin of 30.2% for the three months ended
June 30, 2023. The increase in gross margin, is directly attributable to an increase in SSI’s margin to 61.8%, offset by a decrease
in BTL’s margin to 5.3%.
Six
Months Ended June 30, 2024 Compared to Six Months Ended June 30, 2023
Net
revenues increased 7.7% for the six months ended June 30, 2024 as compared to the six months ended June 30, 2023 as a result of an
increase in revenues in BLU3 and SSI. Net revenue for BLU3 and SSI increased 39.5% and 32.3% respectively. The increase in BLU3’s
revenue is due to the recovery from the recall that directly affected the previous period’s revenues. SSI’s increase can
be attributed to the continued momentum of the Company’s newest product, HEED3 as well as increased demand from international users
of SSI’s Spare Air product line. The increase in BLU3 and SSI’ revenue was offset by decreased revenues in BTL, LWA, and
LBI. Net revenue for BTL, LWA, and LBI decreased 20.4%, 24.0% and 33.8%, respectively, as a result of a loss of sales momentum as well
as a soft demand in many areas of BTL, LWA and LBI’s markets.
For
the six months ended June 30, 2024, cost of net revenues was 62.0% as compared with the cost of net revenues of 72.0% for the six months
ended June 30, 2023. The cost decrease as a percentage of revenue, can be directly attributed to the cost of direct labor, which accounted
for a smaller portion of costs and significantly impacted the profit margin. Included in cost of net revenues are royalty expenses paid
to Robert Carmichael which decreased 18.1% for the six months ended June 30, 2024 as compared to the six months ended June 30, 2023.
Gross
profit margin was 38.0% for the six months ended June 30, 2024 as compared to gross profit margin of 28.0% for the six months ended June
30, 2023. The increase in gross margin is directly attributable to increased margins for SSI, LWA and LBI primarily attributed to SSI’s
newest product, HEED3, and reduced manufacturing labor positively impacting gross margin.
Operating
Expenses
Operating
expenses consist of selling, general and administrative (“SG&A”) expenses and research and development costs and are
reported on a consolidated basis for our operating segments. Operating expenses increased 3.9% and 13.4%, respectively, for the three
and six months ended June 30, 2024 as compared to the same periods in the prior year.
Selling,
General & Administrative Expenses (SG&A Expenses)
SG&A
increased by 4.3% for the three months ended June 30, 2024 and 13.9% for the six months ended June 30, 2024 when compared to the same
periods in the prior year. SG&A expenses were comprised of the following:
Expense Item | |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | | |
% Change | | |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | | |
% Change | |
Payroll, Selling & Administrative | |
$ | 446,891 | | |
$ | 429,293 | | |
| 4.1 | % | |
$ | 920,342 | | |
$ | 877,099 | | |
| 4.9 | % |
Stock Compensation Expense | |
| - | | |
| 18,219 | | |
| (100. | )% | |
| 12,423 | | |
| 18,219 | | |
| (31.8 | )% |
Professional Fees | |
| 125,050 | | |
| 33,547 | | |
| 272.8 | % | |
| 176,540 | | |
| 99,849 | | |
| 76.8 | % |
Advertising | |
| 79,268 | | |
| 97,014 | | |
| (18.3 | )% | |
| 187,237 | | |
| 201,019 | | |
| (6.9 | )% |
All Other | |
| 171,764 | | |
| 217,308 | | |
| (21.0 | )% | |
| 426,250 | | |
| 322,415 | | |
| 32.2 | % |
Total SG&A | |
$ | 822,974 | | |
$ | 792,381 | | |
| 3.5 | % | |
$ | 1,722,792 | | |
$ | 1,518,601 | | |
| 13.4 | % |
Payroll
for the three and six months ended June 30, 2024 as compared to the three and six months ended June 30, 2023 increased 4.1% and 4.9%,
respectively. The increase reflects additions in production personnel in BLU3, for the six months ended June 30, 2024.
Non-Cash
Stock Compensation expenses decreased by 100.0% and 31.8%, for the three and six months ended June 30, 2024 as compared to the three
and six months ended June 30, 2023 as a result of vesting milestones based upon performance goals not being met for the three months and six months ended June 30, 2024.
Professional
fees, including legal, accounting and other professional fees increased 272.8% and 76.8%, respectively, for the three and six months
ended June 30, 2024 as compared to the three and six months ended June 30, 2023. The increase can be attributed to an increase in legal
fees of 70.5%, other professional fees of 230.9%, and accounting fees of 21.9%.
Advertising
expense decreased 18.3% and 6.9% for the three and six months ended June 30, 2024 as compared to the three and six months ended June
30, 2023, respectively. This decrease is attributable to BLU3’s decrease in advertising online expenses.
BLU3’s decrease in advertising expense was offset slightly by an increase in advertising expense for SSI.
Other
expenses increased 32.2% for the six months ended June 30, 2024, as compared to the six months ended June 30, 2023 due primarily to an
increase in rent expenses. However, for the three months ended June 30, 2024 other expenses decreased 21% as compared to the three months
ended June 30, 2023 primarily attributable to a decrease in credit card expense.
Research
& Development Expenses (R&D Expenses)
R&D
expenses for the three and six months ended June 30, 2024 increased 132.3% and 196.6%, compared to the three months and six months ended
June 30, 2023, respectively, as a result of a slight increase in new product development activity.
Other
Income/Expense
For
the three and six months ended June 30, 2024 and 2023, other income/expense consisted solely of interest expense. For the three
months ended June 30, 2024, interest expense increased 5.8% from the three months ended June 30, 2023 to approximately $21,000 as
compared to approximately $20,000 in the six months ended June 30, 2023. The increase in interest expense can be attributed to the
NFS Leasing loan, the Navitas Credit Corp 2022 loan, and the convertible demand note from Robert Carmichael.
Liquidity
and Capital Resources
We
had cash of $653,036 as of June 30, 2024. The following table summarizes total current assets, total current liabilities, and working
capital at June 30, 2024, as compared to December 31, 2023.
| |
June 30, | | |
December 31, | | |
| |
| |
2024 | | |
2023 | | |
% change | |
| |
(unaudited) | | |
| | |
| |
Total current assets | |
$ | 3,554,574 | | |
$ | 2,736,601 | | |
| 29.9 | % |
Total current liabilities | |
$ | 3,404,880 | | |
$ | 2,502,787 | | |
| 36.0 | % |
Working capital | |
$ | 149,695 | | |
$ | 233,814 | | |
| (36.0 | )% |
The
increase in our current assets at June 30, 2024 from December 31, 2023 primarily reflected an increase in cash, accounts receivable
and prepaid expenses. The increase in current liabilities reflects mainly an increase in customer deposits and related party notes payable.
Summary
Cash Flows
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
| |
(unaudited) | |
Net cash used in operating activities | |
$ | (51,771 | ) | |
$ | (224,067 | ) |
Net cash used in investing activities | |
$ | (12,492 | ) | |
$ | (5,737 | ) |
Net cash provided by financing activities | |
$ | 286,187 | | |
$ | 164,119 | |
Net
cash used in operating activities for the six months ended June 30, 2024 was due to the net loss of approximately $256,000.
Net
cash used in investing activities for the six months ended June 30, 2024, of $12,492 consists of fixed asset purchases.
Net
cash of $286,187 provided by financing activities for the six months ended June 30, 2024, reflects the issuance of
debt to a related party and proceeds from long term debt partially offset by the repayment of debt.
Going
Concern
Our
unaudited consolidated financial statements included in this Quarterly Report were prepared assuming we will continue as a going concern,
which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period
following the date of issuance of these consolidated financial statements. The report of our independent registered public accounting
firm on our audited consolidated financial statements for the year ended December 31, 2023 includes an explanatory paragraph stating
the Company has net losses and an accumulated deficit which raises substantial doubt about its ability to continue as a going concern.
If the Company is unable to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required
to scale back, delay or cease operations, liquidate assets and possibly seek bankruptcy protection.
We
have a history of losses, and an accumulated deficit of $17,941,491 as of June 30, 2024. Despite a working capital surplus of $149,695
at June 30, 2024, the continued losses and cash used in operations raise substantial doubt as to the Company’s ability to continue
as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue
to increase revenues, control expenses, raise capital, and continue to sustain adequate working capital to finance its operations. The
failure to achieve the necessary levels of profitability and cash flows would be detrimental to the Company. We are continuing to engage
in discussions with potential sources for additional capital, however, our ability to raise capital is somewhat limited based upon our
revenue levels, net losses and limited market for our common stock. If we fail to raise additional funds when needed, or if we do not
have sufficient cash flows from operations, we may be required to scale back or cease certain of our operations.
Critical
Accounting Policies
The
preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect
the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities and the reported amounts of revenue
and expenses during the reported periods. The more critical accounting estimates include estimates related to revenue recognition, valuation
of inventory, allowance for doubtful accounts, and equity-based transactions. We also have other key accounting policies, which involve
the use of estimates, judgments and assumptions that are significant to understanding our results, which are described in Note 2 to our
unaudited consolidated financial statements contained in this Quarterly Report.
Recent
Accounting Pronouncements
There
were various accounting standards and interpretations issued recently, none of which are expected to have a material effect on the Company’s
operations, financial position or cash flows.
These
recent accounting pronouncements are described in Note 2 to our unaudited consolidated financial statements contained in this Quarterly
Report.
Off
Balance Sheet Arrangements
We
currently have no off-balance sheet arrangements.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
The
Company is a smaller reporting company and is not required to provide this information.
ITEM
4. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
We
maintain “disclosure controls and procedures” as such term is defined in Rule 13a-15(e) under Exchange Act. In designing
and evaluating our disclosure controls and procedures, our management recognized that disclosure controls and procedures, no matter how
well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of disclosure controls and procedures
are met. The design of any disclosure controls and procedures also 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.
Based on their evaluations as of June 30, 2024, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure
controls and procedures were not effective such that the information relating to our company, required to be disclosed in our Securities
and Exchange Commission reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and
forms and (ii) is accumulated and communicated to our management, including our Chief Executive Officer, to allow timely decisions regarding
required disclosure as a result of continuing material weaknesses in our internal control over financial reporting described below. A
material weakness is a deficiency, or combination of deficiencies, that results in more than a remote likelihood that a material misstatement
of annual or interim financial statements will not be prevented or detected.
Our
management, including our Principal Executive Officer and Principal Financial Officer, have evaluated the effectiveness of the design
and operations of our disclosure controls and procedures (defined in Exchange Act Rules 13a-15(c) and 15d-15(e)) as of June 30, 2024
and based upon the such evaluation, have concluded that the disclosure controls and procedures were not effective as of such date due
to the material weaknesses set forth below.
|
● |
Insufficient
number and lack of qualified accounting department and administrative personnel and support; |
|
|
|
|
● |
Insufficient
written policies and procedures to ensure the correct application of accounting and financial reporting with respect to GAAP and
SEC disclosure requirements; |
|
|
|
|
● |
Insufficient
segregation of duties, oversight of work performed and lack of controls in our finance and accounting functions due to limited personnel; |
|
|
|
|
● |
Company’s
systems that impact financial information and disclosures have ineffective information technology controls; |
|
|
|
|
● |
Inadequate
controls surrounding revenue recognition, to ensure that all material transactions and developments impacting the financial statements
are reflected and properly recorded; and |
|
|
|
|
● |
Evaluation
of disclosure controls and procedures was not sufficiently comprehensive due to limited personnel. |
Subject
to sufficient resources, management expects to remediate the material weaknesses identified above as follows:
|
● |
Management
has leveraged and will continue to leverage experienced consultants to assist with ongoing GAAP and SEC compliance requirements.
We intend to expand our finance department through the hiring of a certified public accountant to strengthen the segregation of duties,
internal controls and enhance our current staff. |
|
|
|
|
● |
Segregation
of duties is being analyzed and adjusted Company-wide, where possible. The Company intends to hire additional personnel in the accounting
department, as well as the documentation of controls and procedures. |
|
|
|
|
● |
The
Company plans on evaluating various accounting systems to enhance its system controls. |
We
will continue to monitor and evaluate the effectiveness of our internal control over financial reporting on an ongoing basis and are
committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow. We do not,
however, expect that the material weaknesses in our disclosure controls will be remediated until such time as we have added to our accounting
and administrative staff allowing improved internal control over financial reporting.
Changes
in Internal Control over Financial Reporting
There
have been no changes in our internal control over financial reporting that occurred during our last fiscal quarter that have materially
affected or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II – OTHER INFORMATION
ITEM
1. LEGAL PROCEEEDINGS
There
are no pending legal proceedings to which we are a party or in which any director, officer or affiliate of ours, any owner of record
or beneficially of more than 5% of any class of our voting securities, or security holder is a party adverse to us or has a material
interest adverse to us.
ITEM
1A. RISK FACTORS
The
Company is a smaller reporting company and is not required to provide this information.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
None.
Except
as set forth below, there were no sales of equity securities sold during the period covered by this Report that were not registered under
the Securities Act and were not previously reported in a Current Report on Form 8-K filed by the Company.
On March 31, 2024, the Company issued 61,677 shares of common stock to
Robert Carmichael for payment of interest on a convertible demand note.
On
June 30, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on a convertible demand
note.
The
above issuance did not involve any underwriters, underwriting discounts or commissions, or any public offering and we believe isare exempt
from the registration requirements of the Securities Act of 1933 by virtue of Section 4(2) thereof.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM
4. MINE SAFETY DISCLOSURE
None.
ITEM
5. OTHER INFORMATION
During
the quarter ended June 30, 2024, no director, officer or Section 16 officer adopted or terminated any Rule 10b5-1 trading arrangements
or non-Rule 10b5-1 trading arrangements.
ITEM
6. EXHIBITS
SIGNATURES
In
accordance with the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant caused has duly caused
this report to be signed on its behalf by the undersigned, thereunto duly authorized.
Date:
August 30, 2024 |
BROWNIE’S
MARINE GROUP, INC. |
|
|
|
|
By: |
/s/
Robert M. Carmichael |
|
|
Robert
M. Carmichael |
|
|
Chief
Executive Officer |
|
|
(Principal
Executive Officer) |
|
|
|
|
By: |
/s/
Robert M. Carmichael |
|
|
Robert
M. Carmichael |
|
|
Chief
Financial Officer |
|
|
(Principal
Financial and Accounting Officer) |
EXHIBIT
31.1
CERTIFICATE
OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A)/15D-14(A)
I,
Robert M. Carmichael, certify that:
1.
|
I
have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, of Brownie’s Marine Group, Inc.; |
|
|
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.
|
I
am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15 (e)) and internal controls over financial reporting (as defined in Exchange Act Rules 3a-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.
|
I
have disclosed, based on my 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. |
Date:
August 30, 2024 |
/s/
Robert M. Carmichael |
|
Name: |
Robert
M. Carmichael |
|
Title: |
Chief
Executive Officer (Principal Executive Officer) |
EXHIBIT
31.2
CERTIFICATE
OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A)/15D-14(A)
I,
Robert M. Carmichael, certify that:
1.
|
I
have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, of Brownie’s Marine Group, Inc.; |
|
|
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.
|
I
am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15 (e)) and internal controls over financial reporting (as defined in Exchange Act Rules 3a-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.
|
I
have disclosed, based on my 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. |
Date:
August 30, 2024 |
/s/
Robert M. Carmichael |
|
Name: |
Robert
M. Carmichael |
|
Title: |
Chairman
of the Board, President and Chief Financial Officer (Principal Financial and Accounting Officer) |
EXHIBIT
32
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 on Form 10-Q of Brownie’s Marine Group, Inc. (the “Company”) for the quarter ended
June 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, in
the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:
|
1.
|
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and |
|
|
|
|
2.
|
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of
the Company. |
Date:
August 30, 2024 |
/s/
Robert M. Carmichael |
|
Name: |
Robert
M. Carmichael |
|
Title: |
Chief
Executive Officer (Principal Executive Officer) |
|
|
|
|
/s/
Robert M. Carmichael |
|
Name: |
Robert
M. Carmichael |
|
Title: |
Chief
Financial Officer (Principal Financial and Accounting Officer) |
v3.24.2.u1
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 29, 2024 |
Cover [Abstract] |
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Document Fiscal Period Focus |
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Document Fiscal Year Focus |
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|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
333-99393
|
|
Entity Registrant Name |
BROWNIE’S
MARINE GROUP, INC.
|
|
Entity Central Index Key |
0001166708
|
|
Entity Tax Identification Number |
90-0226181
|
|
Entity Incorporation, State or Country Code |
FL
|
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Entity Address, Address Line One |
3001
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Entity Address, Address Line Two |
Suite 1
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462-5570
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v3.24.2.u1
Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current Assets |
|
|
Cash |
$ 653,036
|
$ 431,112
|
Inventory, net |
2,086,044
|
1,998,807
|
Prepaid expenses and other current assets |
456,147
|
190,412
|
Total current assets |
3,554,574
|
2,736,601
|
Property, equipment and leasehold improvements, net |
313,454
|
342,681
|
Operating lease right-of-use assets |
717,082
|
844,083
|
Intangible assets, net |
537,722
|
573,955
|
Goodwill |
249,986
|
249,986
|
Other assets |
25,825
|
30,724
|
Total assets |
5,398,643
|
4,778,030
|
Current liabilities |
|
|
Accounts payable and accrued liabilities |
901,702
|
789,702
|
Customer deposits and unearned revenue |
689,246
|
255,740
|
Other liabilities |
568,661
|
451,954
|
Operating lease liabilities |
194,385
|
259,154
|
Current maturities long term debt |
81,089
|
75,304
|
Total current liabilities |
3,404,880
|
2,502,787
|
Loans payable, net of current portion |
69,798
|
64,656
|
Operating lease liabilities |
554,744
|
615,915
|
Total liabilities |
4,029,422
|
3,183,358
|
Commitments and contingent liabilities (see note 8) |
|
|
Stockholders’ equity |
|
|
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding as of June 30, 2024 and December 31, 2023. |
425
|
425
|
Common stock; $0.0001 par value; 1,000,000,000 shares authorized; 438,200,135 shares issued and outstanding at June 30, 2024 and 437,742,050 shares issued and outstanding at December 31, 2023, respectively. |
43,821
|
43,775
|
Common stock payable 138,941 shares and 138,941 shares, respectively as of June 30, 2024 and December 31, 2023. |
14
|
14
|
Additional paid-in capital |
19,266,452
|
19,236,068
|
Accumulated deficit |
(17,941,491)
|
(17,685,610)
|
Total stockholders’ equity |
1,369,221
|
1,594,672
|
Total liabilities and stockholders’ equity |
5,398,643
|
4,778,030
|
Nonrelated Party [Member] |
|
|
Current Assets |
|
|
Accounts receivable |
284,664
|
84,140
|
Current liabilities |
|
|
Convertible notes |
348,716
|
346,871
|
Related Party [Member] |
|
|
Current Assets |
|
|
Accounts receivable |
74,683
|
32,130
|
Current liabilities |
|
|
Accounts payable - related parties |
61,993
|
46,578
|
Convertible notes |
54,088
|
52,484
|
Related party notes payable |
$ 505,000
|
$ 225,000
|
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v3.24.2.u1
Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Allowance for doubtful accounts |
$ 62,064
|
$ 54,427
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock, shares issued |
425,000
|
425,000
|
Preferred stock, shares outstanding |
425,000
|
425,000
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
1,000,000,000
|
1,000,000,000
|
Common stock, shares issued |
438,200,135
|
437,742,050
|
Common stock, share outstanding |
438,200,135
|
437,742,050
|
Common stock, capital shares reserved for future issuance |
138,941
|
138,941
|
X |
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v3.24.2.u1
Consolidated Statement of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Revenues |
|
|
|
|
Total Revenues |
$ 2,389,626
|
$ 2,071,712
|
$ 3,997,148
|
$ 3,710,765
|
Cost of revenues |
|
|
|
|
Total cost of revenues |
1,458,905
|
1,446,294
|
2,478,992
|
2,671,322
|
Gross profit |
930,721
|
625,418
|
1,518,156
|
1,039,443
|
Operating expenses |
|
|
|
|
Selling, general and administrative |
822,971
|
792,381
|
1,722,792
|
1,518,601
|
Research and development costs |
6,779
|
2,898
|
10,157
|
3,425
|
Total operating expenses |
829,750
|
795,279
|
1,732,949
|
1,522,026
|
Income (loss) from operations |
100,971
|
(169,861)
|
(214,793)
|
(482,583)
|
Other (income) expense, net |
|
|
|
|
Interest expense |
(21,136)
|
(19,983)
|
(41,088)
|
(35,183)
|
Income (Loss) before provision for income taxes |
79,835
|
(189,844)
|
(255,881)
|
(517,766)
|
Provision for income taxes |
|
|
|
|
Net Income (Loss) |
$ 79,835
|
$ (189,844)
|
$ (255,881)
|
$ (517,766)
|
Basic income (loss) per common share |
$ 0.00
|
$ (0.00)
|
$ (0.00)
|
$ (0.00)
|
Basic weighted average common shares outstanding |
437,841,152
|
437,196,851
|
437,940,254
|
430,188,472
|
Diluted income (loss) per common share |
$ 0.00
|
$ (0.00)
|
$ (0.00)
|
$ (0.00)
|
Diluted weighted average common shares outstanding |
545,332,389
|
437,196,851
|
437,940,254
|
430,188,472
|
Nonrelated Party [Member] |
|
|
|
|
Revenues |
|
|
|
|
Total Revenues |
$ 2,213,499
|
$ 1,866,022
|
$ 3,705,798
|
$ 3,293,985
|
Cost of revenues |
|
|
|
|
Cost of revenues |
1,333,527
|
1,290,525
|
2,223,445
|
2,361,593
|
Royalties expense |
37,419
|
41,150
|
105,403
|
75,973
|
Related Party [Member] |
|
|
|
|
Revenues |
|
|
|
|
Total Revenues |
176,127
|
205,690
|
291,350
|
416,780
|
Cost of revenues |
|
|
|
|
Cost of revenues |
75,968
|
99,136
|
129,092
|
208,061
|
Royalties expense |
$ 11,991
|
$ 15,483
|
$ 21,052
|
$ 25,695
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
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v3.24.2.u1
Consolidated Statements of Changes in Stockholders Equity (Unaudited) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Common Stock Payable [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 425
|
$ 42,553
|
$ 14
|
$ 18,916,876
|
$ (16,437,495)
|
$ 2,522,373
|
Balance, shares at Dec. 31, 2022 |
425,000
|
425,520,662
|
138,941
|
|
|
|
Shares issued for the purchase of units |
|
$ 1,143
|
|
198,857
|
|
200,000
|
Shares issued for the purchase of units, shares |
|
11,428,570
|
|
|
|
|
Shares issued for accrued interest on convertible notes |
|
$ 20
|
|
8,316
|
|
8,336
|
Shares issued for accrued interest on convertible notes, shares |
|
198,204
|
|
|
|
|
Stock Option Expense |
|
|
|
11,034
|
|
11,034
|
Net income (loss) |
|
|
|
|
(327,922)
|
(327,922)
|
Balance at Mar. 31, 2023 |
$ 425
|
$ 43,716
|
$ 14
|
19,135,083
|
(16,765,417)
|
2,413,821
|
Balance, shares at Mar. 31, 2023 |
425,000
|
437,147,436
|
138,941
|
|
|
|
Balance at Dec. 31, 2022 |
$ 425
|
$ 42,553
|
$ 14
|
18,916,876
|
(16,437,495)
|
2,522,373
|
Balance, shares at Dec. 31, 2022 |
425,000
|
425,520,662
|
138,941
|
|
|
|
Net income (loss) |
|
|
|
|
|
(517,766)
|
Balance at Jun. 30, 2023 |
$ 425
|
$ 43,736
|
$ 14
|
19,150,577
|
(16,955,261)
|
2,239,491
|
Balance, shares at Jun. 30, 2023 |
425,000
|
437,345,641
|
138,941
|
|
|
|
Balance at Mar. 31, 2023 |
$ 425
|
$ 43,716
|
$ 14
|
19,135,083
|
(16,765,417)
|
2,413,821
|
Balance, shares at Mar. 31, 2023 |
425,000
|
437,147,436
|
138,941
|
|
|
|
Shares issued for accrued interest on convertible notes |
|
$ 20
|
|
8,306
|
|
8,326
|
Shares issued for accrued interest on convertible notes, shares |
|
198,205
|
|
|
|
|
Stock Option Expense |
|
|
|
7,188
|
|
7,188
|
Net income (loss) |
|
|
|
|
(189,844)
|
(189,844)
|
Balance at Jun. 30, 2023 |
$ 425
|
$ 43,736
|
$ 14
|
19,150,577
|
(16,955,261)
|
2,239,491
|
Balance, shares at Jun. 30, 2023 |
425,000
|
437,345,641
|
138,941
|
|
|
|
Balance at Dec. 31, 2023 |
$ 425
|
$ 43,775
|
$ 14
|
19,236,068
|
(17,685,610)
|
1,594,672
|
Balance, shares at Dec. 31, 2023 |
425,000
|
437,742,050
|
138,941
|
|
|
|
Shares issued for accrued interest on convertible notes |
|
$ 20
|
|
10,987
|
|
11,007
|
Shares issued for accrued interest on convertible notes, shares |
|
198,204
|
|
|
|
|
Stock Option Expense |
|
|
|
12,423
|
|
12,423
|
Net income (loss) |
|
|
|
|
(335,716)
|
(335,716)
|
Balance at Mar. 31, 2024 |
$ 425
|
$ 43,795
|
$ 14
|
19,259,478
|
(18,021,326)
|
1,282,386
|
Balance, shares at Mar. 31, 2024 |
425,000
|
437,940,254
|
138,941
|
|
|
|
Balance at Dec. 31, 2023 |
$ 425
|
$ 43,775
|
$ 14
|
19,236,068
|
(17,685,610)
|
1,594,672
|
Balance, shares at Dec. 31, 2023 |
425,000
|
437,742,050
|
138,941
|
|
|
|
Net income (loss) |
|
|
|
|
|
(255,881)
|
Balance at Jun. 30, 2024 |
$ 425
|
$ 43,821
|
$ 14
|
19,266,452
|
(17,941,491)
|
1,369,221
|
Balance, shares at Jun. 30, 2024 |
425,000
|
438,200,135
|
138,941
|
|
|
|
Balance at Mar. 31, 2024 |
$ 425
|
$ 43,795
|
$ 14
|
19,259,478
|
(18,021,326)
|
1,282,386
|
Balance, shares at Mar. 31, 2024 |
425,000
|
437,940,254
|
138,941
|
|
|
|
Shares issued for accrued interest on convertible notes |
|
$ 26
|
|
6,974
|
|
7,000
|
Shares issued for accrued interest on convertible notes, shares |
|
259,881
|
|
|
|
|
Net income (loss) |
|
|
|
|
79,835
|
79,835
|
Balance at Jun. 30, 2024 |
$ 425
|
$ 43,821
|
$ 14
|
$ 19,266,452
|
$ (17,941,491)
|
$ 1,369,221
|
Balance, shares at Jun. 30, 2024 |
425,000
|
438,200,135
|
138,941
|
|
|
|
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v3.24.2.u1
Consolidated Statement of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cash flows from operating activities: |
|
|
Net loss |
$ (255,881)
|
$ (517,766)
|
Adjustments to reconcile net loss to cash used in operating activities: |
|
|
Depreciation and amortization |
77,953
|
79,237
|
Amortization of debt discount |
8,188
|
5,259
|
Amortization of right-of-use asset |
127,001
|
133,350
|
Allowance for Nomad recall |
|
(74,200)
|
Stock Based Compensation - Options |
12,423
|
18,219
|
Shares issued for interest on convertible notes |
18,007
|
16,662
|
Changes in operating assets and liabilities |
|
|
Change in accounts receivable, net |
(200,524)
|
(139,294)
|
Change in accounts receivable - related parties |
(42,553)
|
(11,928)
|
Change in inventory |
(87,237)
|
282,955
|
Change in prepaid expenses and other current assets |
(265,735)
|
(49,063)
|
Change in other assets |
4,899
|
|
Change in accounts payable and accrued liabilities |
112,000
|
(89,068)
|
Change in customer deposits and unearned revenue |
433,506
|
216,598
|
Change in long term lease liability |
(125,940)
|
(129,453)
|
Change in other liabilities |
116,707
|
49,123
|
Change in accounts payable - related parties |
15,415
|
(14,698)
|
Net cash used in operating activities |
(51,771)
|
(224,067)
|
Cash flows from investing activities: |
|
|
Purchase of fixed assets |
(12,492)
|
(5,737)
|
Net cash used in investing activities |
(12,492)
|
(5,737)
|
Cash flows from financing activities: |
|
|
Proceeds from issuance of units |
|
200,000
|
Proceeds of related party demand note |
280,000
|
|
Proceeds of long term debt |
32,274
|
|
Repayment of debt |
(26,087)
|
(35,881)
|
Net cash provided by in financing activities |
286,187
|
164,119
|
Net decrease in cash |
221,924
|
(65,685)
|
Cash, beginning balance |
431,112
|
484,427
|
Cash, end of period |
653,036
|
418,742
|
Supplemental disclosures of cash flow information: |
|
|
Cash Paid for Interest |
|
6,860
|
Cash Paid for Income Taxes |
|
|
Supplemental disclosure of non-cash financing activities: |
|
|
Common Stock issued for payment of convertible note interest |
18,007
|
8,336
|
Equipment obtained through financing |
|
$ 63,689
|
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v3.24.2.u1
Pay vs Performance Disclosure - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Pay vs Performance Disclosure [Table] |
|
|
|
|
|
|
Net Income (Loss) |
$ 79,835
|
$ (335,716)
|
$ (189,844)
|
$ (327,922)
|
$ (255,881)
|
$ (517,766)
|
X |
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v3.24.2.u1
Company Overview
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Company Overview |
Note
1. Company Overview
Brownie’s
Marine Group, Inc. (the “Company”) designs, tests, manufactures and distributes recreational hookah diving, scuba, and water
safety products through its wholly owned subsidiary, Trebor Industries, Inc., a Florida corporation, incorporated in 1981 (“Trebor”
or “BTL”), manufactures and sells high pressure air and industrial compressor packages, yacht based scuba air compressor
and nitrox generation systems through its wholly owned subsidiary, Brownie’s High Pressure Compressor Services, Inc., a Florida
corporation incorporated in 2017 (“BHP”) and doing business as LW Americas (“LWA”) and develops and markets portable
battery powered surface supplied air dive systems through its wholly owned subsidiary BLU3, Inc., a Florida corporation (“BLU3”).
On September 3, 2021, the Company, entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”)
with Submersible Acquisition, Inc., a Florida corporation and wholly owned subsidiary of the Company (“Acquisition Sub”),
Submersible Systems, Inc., a Florida corporation (“Submersible” or “SSI”), and Summit Holdings V, LLC, a Florida
limited liability company (“Summit”) and Tierra Vista Group, LLC, a Florida limited liability company (“Tierra Vista”
and, together with Summit, the “Sellers”), the owners of all of the capital stock of Submersible, pursuant to which Acquisition
Sub merged with and into Submersible (the “Merger”), and Submersible, the surviving corporation, became a wholly owned subsidiary
of the Company.
Submersible
is a manufacturer of high pressure tanks and redundant air systems for the military and recreational diving industries, based in Huntington
Beach, California and sells its products to governments, militaries, private companies and the dive industry throughout the world.
On February 13, 2022 the Company filed with the Florida Department of State,
the articles of incorporation for a new wholly owned subsidiary, Live Blue, Inc. (“LBI”). LBI utilizes technology developed
by BLU3 to provide new users and interested divers a guided tour experience. On May 2, 2022, the Company entered into an asset purchase
agreement (the “Asset Purchase Agreement”) with Gold Coast Scuba, LLC, a Florida limited liability company (“Gold Coast
Scuba”), Steven M. Gagas and William Frenier, the sole members of Gold Coast Scuba (together, the “LLC Members”) and
LBI. Pursuant to the terms of the Asset Purchase Agreement, LBI acquired substantially all of Gold Coast Scuba’s assets and assumed
certain non-material liabilities of the business associated with these assets. In addition, LBI assumed the lease for the premises for
Gold Coast Scuba as part of this asset acquisition.
|
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v3.24.2.u1
Basis of Presentation and Summary of Significant Accounting Policies
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation and Summary of Significant Accounting Policies |
Note
2. Basis of Presentation and Summary of Significant Accounting Policies
Basis
of Presentation
The
unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange
Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required
by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information
furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order
to make the financial statements not misleading. The balance sheet as of December 31, 2023 has been derived from the Company’s
annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information
and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited
consolidated financial statements and notes thereto which are included in the Company’s Annual Report on Form 10-K for the year
ended December 31, 2023 for a broader discussion of the Company’s business and the risks inherent in such business. The results
of operations for the six months ended June 30, 2024, are not necessarily indicative of results to be expected for any other interim
period or the fiscal year ending December 31, 2024.
Principles
of Consolidation
The
consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Trebor, BHP, BLU3, SSI and LBI.
All significant intercompany transactions and balances have been eliminated in consolidation.
Use
of estimates
The
preparation of financial statements in conformity with 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash
and cash equivalents
Only
highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated
at cost, which approximates market value.
Financial
instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each
institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per EIN. At June 30, 2024 and
December 31, 2023, the Company had approximately $199,337 and $25,000 in excess of the FDIC insured limit.
Accounts
receivable
The
Company manufactures and sells its products to a broad range of customers, primarily retail stores. Few customers are provided with payment
terms of 30 days. The Company has tracked historical loss information for its trade receivables and compiled historical credit loss percentages
for different aging categories (current, 1–30 days past due, 31–60 days past due, 61–90 days past due, and more than
90 days past due).
In
accordance with ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), management believes that the historical loss information
it has compiled is a reasonable base on which to determine expected credit losses for trade receivables held at June 30, 2024, because
the composition of the trade receivables at that date is consistent with that used in developing the historical credit-loss percentages
(i.e., the similar risk characteristics of its customers and its lending practices have not changed significantly over time). As a result,
management applied the applicable credit loss rates to determine the expected credit loss estimate for each aging category. Accordingly,
the allowance for expected credit losses at June 30, 2024 and December 31, 2023 totaled $62,064 and $54,427, respectively.
Inventory
Inventory
consists of the following:
Schedule
of Inventory
|
|
June
30, 2024 (unaudited) |
|
|
December
31, 2023 |
|
|
|
|
|
|
|
|
Raw
materials |
|
$ |
1,191,192 |
|
|
$ |
1,063,888 |
|
Work
in process |
|
|
49,580 |
|
|
|
63,258 |
|
Finished
goods |
|
|
987,459 |
|
|
|
1,004,160 |
|
Rental
Equipment |
|
|
55,893 |
|
|
|
55,893 |
|
Allowance
excess and obsolete inventory |
|
|
(198,080 |
) |
|
|
(188,392 |
) |
Inventory,
net |
|
$ |
2,086,044 |
|
|
$ |
1,998,807 |
|
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606 Revenue from Contracts with Customers. The Company recognizes revenue
when performance obligations under the terms of a contract with the customer are satisfied. The Company typically satisfies its performance
obligations in contracts with customers upon shipment of the goods. Generally, payment is due upon receipt of the invoice and the contracts
do not have significant financing components. Product sales occur once control or title is transferred based on the commercial terms.
Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods. Product sales are
recorded net of variable consideration, such as provisions for returns, discounts and promotional allowances. Such provisions are calculated
based on the actual allowances given. Management believes that adequate provision has been made for cash discounts, returns, spoilage
and promotional allowances based on the Company’s historical experience.
A
breakdown of the total revenue between related party and non-related party revenue is as follows:
Schedule
of Related Party and Non-Related Party Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 3,705,798 | | |
$ | 3,293,985 | |
Revenues - related parties | |
| 291,350 | | |
| 416,780 | |
Total Revenues | |
$ | 3,997,148 | | |
$ | 3,710,765 | |
Cost
of Sales
Cost
of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products,
in-bound and out- bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred
prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete inventory, and royalties
paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts,
gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials.
The
breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related
party royalty expense is as follows:
Schedule
of Related Party and Non-Related Party Cost
of Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Cost of revenues | |
$ | 2,223,445 | | |
$ | 2,361,593 | |
Cost of revenues - related parties | |
| 129,092 | | |
| 208,061 | |
Cost of revenues | |
| 129,092 | | |
| 208,061 | |
Royalties expense - related parties | |
| 21,052 | | |
| 25,695 | |
Royalties expense | |
| 105,403 | | |
| 75,973 | |
Total cost of revenues | |
$ | 2,478,992 | | |
$ | 2,671,322 | |
Lease
Accounting
The
Company accounts for leases in accordance with ASC 842, Leases.
The
lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected
the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial
direct costs for any leases that existed prior to adoption of the standard. The Company did not reassess whether any contracts entered
into prior to adoption are leases or contain leases.
The
Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally
those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired
under finance leases are recorded in property and equipment. All other leases are categorized as operating leases. The Company did
not have any finance leases as of June 30, 2024. The Company’s leases generally have terms that range from three years for equipment
and five to twenty years for property. The Company elected the accounting policy to include both the lease and non-lease components of
its agreements as a single component and account for them as a lease.
Operating
lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured
borrowings available to the Company. Operating lease right-of-use (“ROU”) assets are recognized based on the initial
present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases.
Operating lease ROU assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold
improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term.
When
the Company has the option to extend the lease term, terminate the lease for the contractual expiration date, or purchase the leased
asset, and it is reasonably certain that the Company will exercise the option, it considers these options in determining the classification
and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses
over the term of the lease.
For
the six months ended June 30, 2024, and June 30, 2023, cash paid for operating lease liabilities was $125,940 and $129,453, respectively.
Supplemental
balance sheet information related to leases was as follows:
Schedule
of Supplemental Balance Sheet Information
Operating
Leases | |
June
30, 2024 | |
| |
(unaudited) | |
Right-of-use
assets | |
$ | 717,082 | |
Current lease liabilities | |
$ | 194,385 | |
Non-current lease liabilities | |
| 554,744 | |
Total lease liabilities | |
$ | 749,129 | |
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC 718, Compensation-Stock Compensation. ASC 718 requires companies
to measure the cost of employee and non-employee services received in exchange for an award of equity instruments, including stock options,
based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee and non-employee
are required to provide service in exchange for the award, usually the vesting period.
The
Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees.
Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles,
which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted
stock price.
Derivatives
The
accounting treatment of derivative financial instruments requires that the Company record certain warrants and embedded conversion options
at their fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change
in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. If the classification
changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification.
As a result of entering into certain note agreements, for which such instruments contained a variable conversion feature with no floor,
the Company has adopted a sequencing policy, by earliest issuance date, in accordance with ASC 815-40-35-12 whereby all future instruments
may be classified as a derivative liability with the exception of instruments related to share-based compensation issued to employees
or directors, as long as the certain variable issuance terms in certain convertible instruments exist. As of June 30, 2024, and December
31, 2023, the Company did not have any derivative liabilities.
Loss
per share of common stock
Basic
loss per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed
using the weighted- average number of outstanding common shares during the applicable period. Diluted loss per share is computed
using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock
equivalent shares are excluded from the computation if their effect is anti-dilutive. For the three months ended June 30, 2024,
107,491,237 were included in diluted weighted average common shares outstanding and for the three months ended June 30, 2023,
149,087,986 shares of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. For the six months
ended June 30, 2024, and June 30, 2023, 107,491,237
and 149,087,986
shares, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares
reflect shares potentially issuable under convertible notes, outstanding warrants, outstanding stock options and the conversion of
preferred stock.
Recent
accounting pronouncements
ASU
2016-13 Current Expected Credit Loss (ASC326)
In
December 2021, the FASB issued an update to ASU No. 2016-13 the Current Expected Credit Losses (CECL) standard (ASC 326), which is designed
to provide greater transparency and understanding of credit risk by incorporating estimated, forward-looking data when measuring lifetime
Estimated Credit Losses (ECL) and requires enhanced financial statement disclosures. This guidance was adopted on January 1, 2023, with
no effect to the financial statements.
ASU
2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own
Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity.
In
August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging
- Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s
Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP.
Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded
conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative
scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income
per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim
periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the impact of the adoption of
the standard on the consolidated financial statements.
Other
accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until
a future date are not expected to have a material impact on our financial statements upon adoption or are not applicable.
|
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- DefinitionThe entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity.
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v3.24.2.u1
Going Concern
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
3. Going Concern
The
accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which
contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period
following the date these consolidated financial statements were issued. For the six months ended June 30, 2024, the Company incurred a net loss
of $255,881. At June 30, 2024, the
Company had an accumulated deficit of $17,941,491.
Despite a working capital surplus of approximately $149,694
at June 30, 2024, the continued losses and cash used in operations raise substantial doubt as to the Company’s ability to
continue as a going concern. The Company’s ability
to continue as a going concern is dependent upon the Company’s ability to increase revenues, control expenses, raise capital
and sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and
cash flows would be detrimental to the Company. The consolidated financial statements do not include any adjustments that may be
necessary if the Company is unable to continue as a going concern.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.24.2.u1
Related Party Transactions
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
4. Related Party Transactions
The
Company sells products to Brownie’s Southport Divers, Brownie’s Yacht Toys and Brownie’s Palm Beach Divers, companies
owned by the brother of Robert Carmichael, the Company’s Chief Executive Officer and Chief Financial Officer. Terms of sale are
no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted
for 7.3% and 11.2% of the net revenues for the six months ended June 30, 2024 and June 30, 2023, respectively. Accounts receivable from
these entities totalled $67,286 and $17,828, at June 30, 2024 and December 31, 2023, respectively.
The
Company sells products to Brownies Global Logistics (“BGL”) and 940 Associates (“940 A”), entities wholly-owned by Robert Carmichael. Terms of sale are more favorable than those extended
to the Company’s regular customers, but no more favorable than those extended to the Company’s strategic partners. Accounts
receivable from these entities totalled $7,397 and $14,302 at June 30, 2024 and December 31, 2023, respectively.
The
Company had accounts payable to related parties of $56,993 and $46,578 at June 30, 2024 and December 31, 2023, respectively. The balance
payable at June 30, 2024 was comprised of $43,096 due to 940 A, $3,897 due to Robert Carmichael and $10,000 due to Blake Carmichael. At December
31, 2023, the balance payable was comprised of $29,559 due to 940 A, $12,019 due to Robert Carmichael and $5,000 due to Blake Carmichael.
The
Company has exclusive license agreements with 940 A to license the trademark “Brownie’s Third Lung”, “Tankfill”,
“Brownie’s Public Safety” and various other related trademarks as listed in the agreements. The agreements provide
that the Company pay 2.5% of gross revenues per quarter as a royalty to 940A. Total royalty fees paid to 940A for the three months ended
June 30, 2024 and June 30, 2023 was $21,052 and $25,695, respectively. The accrued royalty for June 30, 2024 and December 31, 2023 was $6,978
and $2,238 which is included in other liabilities.
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note, and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day value weighted average price (“VWAP”) of the Company’s
stock prior to the quarterly interest payment date. The note holder may demand payment or convert the outstanding principal at a conversion
rate of $0.021 per share at any time. The conversion rate was calculated at a 35% discount to the 90 day VWAP of the Company’s
stock as of the date of the note. The Company recorded $19,250 for the beneficial conversion feature. As this conversion rate is a fixed
rate, the embedded conversion feature is not a derivative liability. There were payments totaling $3,047 made with products in kind during
the three months ended June 30, 2024. The outstanding balance on this note was $54,088 as of June 30, 2024.
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, a Company director, an aggregate of 11,428,570 units, with
each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of
$0.0175 per share in consideration of $200,000.
On
September 14, 2023, the Company issued a convertible demand 8% promissory note in the principal amount of $50,000 to Robert Carmichael
for funds to meet the working capital needs of BLU3. There is no amortization schedule for the note, and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly interest
payment date. The note holder may demand payment or convert the outstanding principal at a conversion rate of $0.01351 per share at any
time. The conversion rate was calculated at a 35% discount to the 90 day VWAP of the Company’s stock as of the date of the note.
The Company recorded $-0- for the beneficial conversion feature. As this conversion rate is a fixed rate, the embedded conversion feature
is not a derivative liability. The outstanding balance on this note was $50,000 as of June 30, 2024.
On
November 14, 2023, the Company borrowed funds through the issuance of a promissory note (the Note) in the principal amount of $150,000
to Charles Hyatt, a Company director, for working capital requirements and payment of certain expenses in connection with the Company’s
business combinations. The maturity date of the Note is May 7, 2024 (the “Maturity Date”). The Note bears interest at a rate
of 9.9% per annum, and a default interest of 18% per annum. Interest payments shall be due and payable on a monthly basis. On The Company
may prepay the Note in whole or in part, at any time without premium or penalty. The balance of $150,000 was outstanding as of June 30,
2024, and the due date was extended to a due date of November 8, 2024, pursuant to an amendment dated May 7, 2024.
On
February 5, 2024, the Company borrowed funds through the issuance of a promissory note (the Note) in the principal amount of $280,000
to Charles Hyatt, a Company director, for working capital requirements and payment of certain expenses in connection with the
Company’s business combinations. The maturity date of the Note is August
6, 2024 (the “Maturity Date”). The Note bears interest at a rate of 9.9%
per annum, and a default interest of 18%
per annum. Interest payments shall be due and payable on a monthly basis. The Company may prepay the Note in whole or in part, at
any time without premium or penalty. The balance of $280,000 was outstanding as of June 30, 2024, and the due date was extended to a
due date of November 8, 2024, pursuant to an amendment dated August 6, 2024.
On
March 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2023. The fair value of these shares was $1,336.
On
June 30, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2023. The fair value of these shares was $1,287.
On
September 30, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible
demand note for the three months ending September 30, 2023. The fair value of these shares was $1,287.
On
December 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending December 31, 2023. The fair value of these shares was $1,287.
On
March 31, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2024. The fair value of these shares was $4,007.
On
June 30, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2024. The fair value of these shares was $1,336.
|
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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v3.24.2.u1
Convertible Promissory Notes and Loans Payable
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Convertible Promissory Notes and Loans Payable |
Note
5. Convertible Promissory Notes and Loans Payable
Convertible
Promissory Notes
Convertible
promissory notes consisted of the following at June 30, 2024:
Schedule
of Convertible Promissory Notes
Origination
Date | |
Maturity
Date | |
Interest
Rate | | |
Origination
Principal Balance | | |
Original
Discount Balance | | |
Period
End Principal
Balance | | |
Period
End Discount
Balance | | |
Period
End Balance,
Net | | |
Accrued
Interest Balance | | |
Reg. | |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 346,500 | | |
| (12,355 | ) | |
$ | 346,500 | | |
$ | (1,274 | ) | |
$ | 345,226 | | |
| - | | |
| (1 | ) |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 3,500 | | |
| (125 | ) | |
| 3,500 | | |
| (10 | ) | |
| 3,490 | | |
| - | | |
| (2 | ) |
9/30/22 | |
Demand | |
| 8 | % | |
| 66,793 | | |
| (19,245 | ) | |
| 63,746 | | |
| (9,658 | ) | |
| 54,088 | | |
| - | | |
| (3 | ) |
| |
| |
| | | |
| | | |
| | | |
$ | 413,746 | | |
$ | (10,942 | ) | |
$ | 402,804 | | |
$ | - | | |
| | |
(1) |
On
September 3, 2021, the Company issued a three-year 8% convertible promissory note in the principal amount of $346,500 to Summit Holding
V, LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to
50% of the adjusted net profit of SSI. Interest is payable quarterly in shares of common stock of the Company at a conversion price
of $0.051272 per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion
price of $0.051272 per share at any time during the term of the note. The Company recorded $12,355 for the beneficial conversion
feature. This note is classified as a current liability for the quarter ended June 30, 2024. |
(2) |
On
September 3, 2021, the Company issued a three-year 8% promissory note in the principal amount of $3,500 to Tierra Vista Partners,
LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to 50%
of the adjusted net profit of SSI. Interest is payable quarterly in common stock of the Company at a conversion price of $0.051272
per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion price of $0.051272
at any time during the term of the note. The Company recorded $125 for the beneficial conversion feature. This note is classified
as a current liability for the quarter ended June 30, 2024. |
(3) |
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly
interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding
principal at a conversion price of $0.021 per share at any time. The Company recorded $19,250 for the beneficial conversion feature. |
A
breakdown of current and long-term amounts due are as follows for the convertible promissory notes as of June 30, 2024:
Schedule
of Breakdown Current and Long-term Amounts
|
|
Summit
Holdings
V,
LLC
Note |
|
|
Tierra
Vista
Partners,
LLC
Note |
|
|
Robert
Carmichael
Note |
|
|
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2024 |
|
|
346,500 |
|
|
|
3,500 |
|
|
|
63,746 |
|
|
|
413,746 |
|
Discount |
|
|
(1,274 |
) |
|
|
(10 |
) |
|
|
(9,658 |
) |
|
|
(10,942 |
) |
Total
Loan Payments |
|
$ |
345,226 |
|
|
$ |
3,490 |
|
|
$ |
54,088 |
|
|
$ |
402,804 |
|
Current
Portion of Loan Payable |
|
$ |
(345,226 |
) |
|
$ |
(3,490 |
) |
|
$ |
(54,088 |
) |
|
$ |
(402,804 |
) |
Non-Current
Portion of Loan Payable |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
(1) |
On
September 3, 2021, the Company issued a three-year 8% convertible promissory note in the principal amount of $346,500 to Summit Holding
V, LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to
50% of the adjusted net profit of SSI. Interest is payable quarterly in shares of common stock of the Company at a conversion price
of $0.051272 per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion
price of $0.051272 per share at any time during the term of the note. The Company recorded $12,355 for the beneficial conversion
feature. This note is classified as a current liability for the three months ended June 30, 2024. |
Schedule of Future Amortization of Notes Payable
| |
Payment
Amortization | |
| |
| |
2024 | |
| 346,500 | |
Total Note Payments | |
$ | 346,500 | |
Current portion of note payable | |
| (346,500 | ) |
Non-Current Portion of Notes Payable | |
$ | - | |
(2) |
On
September 3, 2021, the Company issued a three-year 8% promissory note in the principal amount of $3,500 to Tierra Vista Partners,
LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to 50%
of the adjusted net profit of SSI. Interest is payable quarterly in common stock of the Company at a conversion price of $0.051272
per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion price of $0.051272
at any time during the term of the note. The Company recorded $125 for the beneficial conversion feature. This note is classified
as a current liability for the three months ended June 30, 2024. |
Schedule of Future Amortization of Notes Payable
|
|
Payment
Amortization |
|
|
|
|
|
|
2024 |
|
|
3,500 |
|
Total
Note Payments |
|
$ |
3,500 |
|
Current
portion of note payable |
|
|
(3,500 |
) |
Non-Current
Portion of Notes Payable |
|
$ |
- |
|
(3) |
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly
interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding
principal at a conversion price of $0.021 per share at any time. The Company recorded $19,250 for the beneficial conversion feature. |
Loans
Payable
Schedule
of Future Amortization of Loans Payable
| |
Mercedes
BMG (1) | | |
Navitas
BLU3 (2) | | |
NFS
SSI (3) | | |
Navitas
2022
BLU3
(4) | | |
Navitas
2024
BLU3
(5) | | |
Total | |
2024 (6 months) | |
$ | 5,584 | | |
$ | 10,569 | | |
$ | 13,693 | | |
$ | 18,325 | | |
$ | 2,977 | | |
$ | 51,149 | |
2025 | |
| 8,687 | | |
| 19,556 | | |
| 12,329 | | |
| 25,143 | | |
| 5,604 | | |
| 71,319 | |
2026 | |
| - | | |
| 6,339 | | |
| - | | |
| - | | |
| 6,304 | | |
| 12,643 | |
2027 | |
| - | | |
| | | |
| - | | |
| - | | |
| 7,092 | | |
| 7,092 | |
Thereafter | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,685 | | |
| 8,685 | |
Total Loan Payments | |
$ | 14,271 | | |
$ | 36,464 | | |
$ | 26,022 | | |
$ | 43,468 | | |
$ | 30,662 | | |
$ | 150,887 | |
Current Portion of Loan
Payable | |
$ | (11,168 | ) | |
$ | (17,312 | ) | |
$ | (26,022 | ) | |
$ | (21,355 | ) | |
$ | (5,232 | ) | |
$ | (81,089 | ) |
Non-Current Portion
of Loan Payable | |
$ | 3,103 | | |
$ | 19,152 | | |
$ | - | | |
$ | 22,113 | | |
$ | 25,430 | | |
$ | 69,798 | |
(1) |
On
August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes
Benz Sprinter delivery van. The installment agreement is for $ with a zero interest rate payable over 60 months with a monthly
payment of $931 and is personally guaranteed by Mr. Carmichael. The loan balance as of June 30, 2024 was $14,271 and $19,855 as of December
31, 2023. |
|
|
(2) |
On
May 19, 2021, BLU3 executed an equipment finance agreement with Navitas Credit Corp. (“Navitas”) to finance the purchase
of certain plastic molding equipment. The amount financed is $75,764 payable over 60 equal monthly installments of $1,611. The equipment
finance agreement contains customary events of default. The loan balance as of June 30, 2024 was $36,464 and $42,525 as of December
31, 2023. |
|
|
(3) |
On
June 29, 2022, SSI executed an equipment financing agreement with NFS Leasing (“NFS Leasing”) to secure replacement production
molds. The total purchase price of the molds was $84,500 of which $63,375 was financed by NFS Leasing on August 15, 2022. The financing
agreement has a 33 month term beginning in August 2022 with a monthly payment of $2,571. The financing agreement contains customary
events of default, is guaranteed by the Company and NFS Leasing has a lien on all of the assets of SSI. The loan balance as of June
30, 2024 and December 31, 2023 was $26,022 and $38,607, respectively. |
|
|
(4) |
On
December 12, 2022, BLU3 executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through
Navitas. The amount financed is $63,689 payable over 36 equal monthly installments of $2,083. The equipment finance agreement contains
customary events of default. The loan balance as of June 30, 2024 was $43,468 and $44,839 as of December 31, 2023. |
|
|
(5) |
On
February 12, 2024, BLU3 executed an inventory finance agreement to finance the purchase of certain equipment stock through Navitas.
The amount financed is $32,274 payable over 60 equal monthly installments of $715. The inventory finance agreement contains customary
events of default. The loan balance as of June 30, 2024 was $30,662. |
|
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v3.24.2.u1
Goodwill and Intangible Assets, Net
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Goodwill and Intangible Assets, Net |
Note
6. Goodwill and Intangible Assets, Net
The
following table sets for the changes in the carrying amount of the Company’s Goodwill for the six months ended June 30, 2024.
Summary
of Changes in Goodwill
| |
2024 | |
Balance, January 1 | |
$ | 249,986 | |
Addition: | |
| - | |
Balance, June 30 | |
$ | 249,986 | |
The
Company performed an evaluation of the value of goodwill at December 31, 2023. Based upon this evaluation it was determined that there
should be no adjustment to goodwill. There has been nothing noted during the six months ended June 30, 2024 that would indicate that
the value of goodwill should change through that date.
The
following table sets for the components of the Company’s intangible assets at June 30, 2024:
Summary
of Intangible Assets
|
|
Amortization
Period
(Years) |
|
|
Cost |
|
|
Accumulated
Amortization |
|
|
Net
Book Value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible
Assets Subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Trademarks |
|
|
15 |
|
|
$ |
121,000 |
|
|
$ |
(22,811 |
) |
|
$ |
98,189 |
|
Customer
Relationships |
|
|
10 |
|
|
|
600,000 |
|
|
|
(170,000 |
) |
|
|
430,000 |
|
Non-Compete
Agreements |
|
|
5 |
|
|
|
22,000 |
|
|
|
(12,467 |
) |
|
|
9,533 |
|
Total |
|
|
|
|
|
$ |
743,000 |
|
|
|
$
(205,278) |
|
|
$ |
537,722 |
|
The
aggregate amortization remaining on the intangible assets as of June 30, 2024 is a follows:
Schedule
of Estimated Intangible Assets Amortization Expense
| |
Intangible
Assets Amortization | |
2024
(6 months remaining) | |
| 36,233 | |
2025 | |
| 72,467 | |
2026 | |
| 71,367 | |
2027 | |
| 68,066 | |
2028 | |
| 68,066 | |
Thereafter | |
| 221,523 | |
Total | |
$ | 537,722 | |
Amortization
expense for amortizable intangible assets for each of the six months ended June 30, 2024 and 2023 was $36,233.
|
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v3.24.2.u1
Stockholders’ Equity
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
7. Stockholders’ Equity
Common
Stock
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, an aggregate of 11,428,570 units, with each unit consisting
of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $0.0175 per share in
consideration of $200,000.
On
March 31, 2023, the Company issued 61,204 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2023. The fair value of these shares was $1,336.
On
March 31, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment of
interest for the three months ending December 31, 2022. The fair value of these shares was $7,000.
On
June 30, 2023, the Company issued 61,205 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2023. The fair value of these shares was $1,326.
On
June 30, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment of interest
for the three months ending June 30, 2023. The fair value of these shares was $7,000.
On
September 30, 2023, the Company issued 61,205 shares of common stock to Robert Carmichael for payment of interest on the convertible
demand note for the three months ending September 30, 2023. The fair value of these shares was $1,326.
On
September 30, 2023, the Company issued an aggregate of 137,000 shares of common stock to the holders of convertible notes for payment
of interest for the three months ending September 30, 2023. The fair value of these shares was $7,000.
On
December 31, 2023, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending December 31, 2023. The fair value of these shares was $1,287.
On
December 31, 2023, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment
of interest for the three months ending December 31, 2023. The fair value of these shares was $7,000.
On
March 31, 2024, the Company issued 61,677 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending March 31, 2024. The fair value of these shares was $4,007.
On
March 31, 2024, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment of
interest for the three months ending March 31, 2024. The fair value of these shares was $7,000.
On
June 30, 2024, the Company issued 123,354 shares of common stock to Robert Carmichael for payment of interest on the convertible demand
note for the three months ending June 30, 2024. The fair value of these shares was $2,672.
On
June 30, 2024, the Company issued an aggregate of 136,527 shares of common stock to the holders of convertible notes for payment of interest
for the three months ending June 30, 2024. The fair value of these shares was $4,328.
Preferred
Stock
During
the second quarter of 2010, the holders of the majority of the Company’s outstanding shares of common stock approved an amendment
to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of blank check preferred stock. The blank
check preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights
as may be determined by the Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business
Corporation Act. In April 2011, the Board of Directors designated 425,000 shares as Series A Convertible Preferred Stock. Each share
of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of
the holder at a conversion price of $18.23 per share. Holders of shares of Series A Convertible Preferred Stock are entitled to 250 votes
for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together on any matters submitted
to our shareholders. As of June 30, 2024, and December 31, 2023, 425,000 shares of Series A Convertible Preferred Stock are issued and
outstanding and are owned by Robert Carmichael.
Equity
Incentive Plan
On
May 26, 2021 the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, stock options may be granted to employees,
directors, and consultants in the form of incentive stock options or non-qualified stock options, stock purchase rights, time vested
and/performance invested restricted stock, and stock appreciation rights and unrestricted shares may also be granted under the Plan.
25,000,000 shares are reserved for issuance under the Plan. The term of the Plan is ten years.
The
Company also issued options outside of the Plan that were not approved by the security holders. These options may be granted to employees,
directors, and consultants in the form of incentive stock options or non-qualified stock options.
Equity
Compensation Plan Information as of June 30, 2024:
Schedule
of Equity Compensation Plan Information
| |
Number
of securities
to
be issued upon exercise of outstanding options, warrants and
rights
(a) | | |
Weighted
– average exercise price of outstanding options,
warrants
and rights (b) | | |
Number
of securities remaining available for future issuances under equity
compensation
plans (excluding securities reflected in column (a) (c) | |
Equity Compensation Plans Approved
by Security Holders | |
| 3,150,000 | | |
$ | 0.0399 | | |
| 21,680,882 | |
Equity Compensation
Plans Not Approved by Security Holders | |
| 64,164,637 | | |
| 0.0293 | | |
| — | |
Total | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 21,680,882 | |
Options
The
Company has issued options to purchase approximately 67,314,637
shares of its common stock at an weighted average exercise price of $0.0298
with a fair value of approximately $37,000.
For the three months ended June 30, 2024, and the year ended December 31, 2023, the Company issued no
options to purchase shares.
For
the six months ended June 30, 2024 and 2023, the Company recognized an expense of $12,423 and $18,222, respectively, of
non-cash compensation expense (included in General and Administrative expense in the accompanying Consolidated Statement of Operations)
determined by application of a Black-Scholes option pricing model with the following inputs: exercise price, dividend yields, risk-free
interest rate, and expected annual volatility. As of June 30, 2024, the Company had $1,066,753 of unrecognized pre-tax
non-cash compensation expense related to performance based options to purchase shares, which the Company expects to recognize, based
on a weighted-average period of 1.5 years. The Company uses straight-line amortization of compensation expense over the requisite service
period for time-based options. For performance-based options the Company evaluates the likelihood of a vesting qualification being met,
and will establish the expense based on that evaluation. The maximum contractual term of the Company’s stock options is 5 years.
The Company recognizes forfeitures and expirations as they occur. Options to purchase 42,198,387 shares of common stock
have vested as of June 30, 2024.
The
Company uses the Black-Scholes option-pricing model to estimate the fair value of its stock option awards and warrant issuances. The
calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price
on the date of grant as well as assumptions regarding the following:
Schedule
of Valuation Assumptions of Options
| |
Six
Months ended June 30, | |
| |
2024 | | |
2023 | |
Expected
volatility | |
| 172.0%
- 346.4 % | | |
| 172.0
– 346.4 % | |
Expected
term | |
| 1.5
– 5.0 Years | | |
| 1.5
– 5.0 Years | |
Risk-free
interest rate | |
| 0.16%
- 4.64 % | | |
| 0.16%
- 4.64 % | |
Forfeiture
rate | |
| 0.17 | % | |
| 0.17 | % |
The
expected volatility was determined with reference to the historical volatility of the Company’s common stock. The Company uses
historical data to estimate option exercise and employee termination within the valuation model. The expected term of options granted
represents the period of time that options granted are expected to be outstanding. The risk-free interest rate for periods within the
contractual life of the option is based on the U.S. Treasury rate in effect at the time of grant.
A
summary of the status of the Company’s outstanding stock options as of June 30, 2024 and December 31, 2023 and changes during the
periods ending on such dates is as follows:
Schedule
of Outstanding Stock Option Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Options | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding at December 31, 2022 | |
| 238,439,167 | | |
$ | 0.0362 | | |
| 1.43 | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| (170,999,530 | ) | |
| 0.0379 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – December 31, 2023 | |
| 67,439,637 | | |
$ | 0.0360 | | |
| 1.43 | | |
| | |
Exercisable – December 31, 2023 | |
| 41,057,753 | | |
$ | 0.0211 | | |
| 0.81 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| 125,000 | | |
| 0.0440 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 1.26 | | |
| | |
Exercisable – June 30, 2024 | |
| 42,198,387 | | |
$ | 0.0216 | | |
| 0.37 | | |
$ | - | |
The
following table summarizes information about employee stock options outstanding at June 30, 2024.
Summary of Exercise Price of Employee Stock Options Outstanding
Range of Exercise Price | |
Number
outstanding
at June 30, 2024 | | |
Weighted
average
remaining
Life | | |
Weighted
average
exercise
price | | |
Number
exercisable
at
June 30,2024 | | |
Weighted
average
exercise
price | | |
Weighted
average
remaining
life | |
$ 0.0180 - $0.0225 | |
| 35,295,237 | | |
| 0.08 | | |
$ | 0.0180 | | |
| 35,295,237 | | |
$ | 0.0180 | | |
| 0.08 | |
$ 0.0229 - $0.0325 | |
| 1,050,000 | | |
| 1.89 | | |
$ | 0.0324 | | |
| 1,043,750 | | |
$ | 0.0324 | | |
| 1.89 | |
$ 0.0360 - $0.0425 | |
| 23,009,400 | | |
| 2.04 | | |
$ | 0.0398 | | |
| 5,009,400 | | |
$ | 0.0393 | | |
| 1.86 | |
$ 0.0440 - $0.0531 | |
| 7,960,000 | | |
| 2.11 | | |
$ | 0.0531 | | |
| 850,000 | | |
$ | 0.0529 | | |
| 1.53 | |
Outstanding options | |
| 67,314,637 | | |
| 1.02 | | |
| 0.0298 | | |
| 42,198,387 | | |
| 0.02176 | | |
| 0.37 | |
At
June 30, 2024, there was $1,066,753 of unrecognized stock option expense which may be recognized only if the full vesting
requirements for these options are met.
At
June 30, 2024, there was $69,001 of total unrecognized stock option expense, which is expected to be recognized on a straight-line
basis over a weighted-average period of 0.45 years.
Warrants
On
January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, an aggregate of 11,428,570 units, with each unit consisting
of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price
of $0.0175 per share in consideration of $200,000.
A
summary of the Company’s warrants as of December 31, 2023 and changes during the six months ended June 30, 2024 is presented below:
Schedule of Warrants Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Warrants | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding – December 31, 2023 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.93 | | |
$ | 24,000 | |
Granted | |
| - | | |
| | | |
| | | |
| | |
Exercised | |
| - | | |
| | | |
| | | |
| | |
Forfeited or Expired | |
| - | | |
| | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
| | |
Exercisable – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
$ | - | |
|
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- DefinitionThe entire disclosure for equity.
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v3.24.2.u1
Commitments and contingencies
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and contingencies |
Note
8. Commitments and contingencies
Royalty
Agreement
On
June 30, 2020, the Company entered into Amendment No. 2 to its Patent License Agreement with Setaysha Technical Solutions, LLC (“STS”).
The Amendment, among other things, provides that STS provide 30 hours per week of commercialization support for its NextGen licensed
products without charge. In consideration therefor, the Company agreed to an increased minimum yearly royalty payment of $60,000 for
years 2022, 2023 and 2024, with a yearly fourth quarter reconciliation with earned royalties. In addition, if the Company terminates
the Agreement with STS prior to December 31, 2023, the Company is obligated to pay STS $180,000, less cumulative royalties paid in excess
of $334,961 for the years 2019 through 2024. Royalty recorded under the Amendment was $105,403 and $75,973 for the six months ended June
30, 2024 and 2023, respectively.
Consulting
and Employment Agreements
On
August 1, 2021, the Company and Blake Carmichael entered into a three-year employment agreement (the “Blake Carmichael Employment
Agreement”) pursuant to which Mr. Carmichael served as Chief Executive Officer of BLU3. In consideration for his services, Blake
Carmichael received (i) an annual base salary of $120,000, payable in accordance with the customary payroll practices of the Company,
(ii) a cash bonus equal to 5% of the net income of BLU3, payable quarterly, beginning with the first full calendar quarter after the
execution of the agreement, and (iii) upon execution of the Carmichael Employment Agreement, a non-qualified five-year stock option to
purchase 3,759,400 shares at $0.0399, 33.3% of which shares vest immediately, 33.3% vest on the second anniversary, and 33.3% vest on
the third anniversary of the agreement. In addition, Blake Carmichael is entitled to receive a five-year stock option to purchase up
to 18,000,000 shares of common stock at an exercise price of $0.0399 per share that will vest upon annual financial metrics based upon
a revenue measurement, expediency measurement and an EBITDA measurement. A measurement was made for the six months ended June 30, 2024
resulting in no additional expense since the vesting criteria were not met.
On
September 3, 2021, SSI and Christeen Buban entered into a three-year employment agreement (the “Buban Employment Agreement”)
pursuant to which Ms. Buban shall serve as the President of SSI. In consideration for her services, Mrs. Buban shall receive (i) an annual
base salary of $110,000, payable in accordance with the customary payroll practices of the Company, (ii) a car allowance and cell phone
allowance of $10,800 per year, (iii) a five-year option issued under the Plan to purchase 300,000 shares of common stock of the Company
at $0.0531 per share, which option vests quarterly over the eight calendar quarters.
In
addition, Mrs. Buban is entitled to receive a five-year stock option to purchase up to 7,110,000 shares of common stock of the Company
at an exercise price of $0.0531 per share, which vests upon the attainment of certain defined annual financial metrics, as set forth
in the Buban Employment Agreement. A measurement was made for the three months ended June 30, 2024 and no expense was recorded based
upon the vesting criteria not being met.
On
January 17, 2022, the Company entered into an agreement with The Crone Law Group, PC (“CLG”) for the provision of legal services.
In consideration therefore, the Company will pay CLG a monthly flat fee of $3,000 for SEC reporting work and its normal hourly rate for
other legal work and issued 1,000,000 shares of common stock with a fair market value of $27,500 to CLG.
On
May 2, 2022, the Company entered into a two-year employment agreement with Steven Gagas (the “Gagas Employment Agreement”)
pursuant to which Mr. Gagas shall serve as the General Manager of the dive shop currently operating within LBI. In consideration for
his services Mr. Gagas shall receive an annual salary of $50,000.
On
May 2, 2022, LBI, entered into a lease assignment agreement with Gold Coast Scuba, LLC and Vicnsons Realty Group, LLC whereby LBI is
the assignee of a three year lease for the property located at 259 Commercial Blvd., Suites 2 and 3 in Lauderdale-By-The Sea, Florida
for $2,816 per month base rent. The lease expired on March 31, 2023 and LBI is currently renting on a month to month basis. LBI has the
option to renew the lease for a two year term with an increase of base rent of 3.5%.
On
September 14, 2022, SSI entered into a sixty-month lease renewal for its facility in Huntington Beach, California commencing on February
1, 2022 with base rent of approximately $17,550 per month for the first 24 months with an annual escalation clause of 3.0% thereafter.
Obligations under the lease are guaranteed by the Company. The Company paid an additional security deposit of $10,727 upon entering into
the lease.
On
September 30, 2022, SSI entered into a sublease of its facility in Huntington Beach, California with Camburg Engineering, Inc. (“Tenant”)
commencing October 1, 2022, The term of the sublease is through December 31, 2023, with a base monthly rent of $2,247 for the first twelve
months with a 3% annual escalation thereafter. The Tenant also pays a monthly common area maintenance of $112. The Tenant provided a
security deposit of $2,426 upon entering into the sublease.
On
December 22, 2022, the U.S. Consumer Products Safety Commission (the “CPSC”) issued a voluntary recall notice for the Nomad
tankless dive system, which is distributed by BLU3, Inc. As part of the recall procedure, the CPSC has approved the Company’s proposed
remedy for the recall and BLU3 received units back from consumers to repair affected Nomad units. The Company has evaluated the costs
of this recall and has deemed it necessary to set an allowance of $160,500 for such costs. During the twelve months ended December 31,
2023 the Company repaired and returned 653 units to customers resulting in a reduction of the allowance of $93,161 for the twelve months
ended December 31, 2023.
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.24.2.u1
Subsequent Events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
9. Subsequent Events
The
Company has completed an evaluation of all subsequent events through August 29, 2024, the date the financial statements were issued.
The Company has concluded that no subsequent event has occurred that requires disclosure.
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v3.24.2.u1
Basis of Presentation and Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
The
unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange
Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required
by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information
furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order
to make the financial statements not misleading. The balance sheet as of December 31, 2023 has been derived from the Company’s
annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information
and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited
consolidated financial statements and notes thereto which are included in the Company’s Annual Report on Form 10-K for the year
ended December 31, 2023 for a broader discussion of the Company’s business and the risks inherent in such business. The results
of operations for the six months ended June 30, 2024, are not necessarily indicative of results to be expected for any other interim
period or the fiscal year ending December 31, 2024.
|
Principles of Consolidation |
Principles
of Consolidation
The
consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Trebor, BHP, BLU3, SSI and LBI.
All significant intercompany transactions and balances have been eliminated in consolidation.
|
Use of estimates |
Use
of estimates
The
preparation of financial statements in conformity with 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
|
Cash and cash equivalents |
Cash
and cash equivalents
Only
highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated
at cost, which approximates market value.
Financial
instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each
institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per EIN. At June 30, 2024 and
December 31, 2023, the Company had approximately $199,337 and $25,000 in excess of the FDIC insured limit.
|
Accounts receivable |
Accounts
receivable
The
Company manufactures and sells its products to a broad range of customers, primarily retail stores. Few customers are provided with payment
terms of 30 days. The Company has tracked historical loss information for its trade receivables and compiled historical credit loss percentages
for different aging categories (current, 1–30 days past due, 31–60 days past due, 61–90 days past due, and more than
90 days past due).
In
accordance with ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), management believes that the historical loss information
it has compiled is a reasonable base on which to determine expected credit losses for trade receivables held at June 30, 2024, because
the composition of the trade receivables at that date is consistent with that used in developing the historical credit-loss percentages
(i.e., the similar risk characteristics of its customers and its lending practices have not changed significantly over time). As a result,
management applied the applicable credit loss rates to determine the expected credit loss estimate for each aging category. Accordingly,
the allowance for expected credit losses at June 30, 2024 and December 31, 2023 totaled $62,064 and $54,427, respectively.
|
Inventory |
Inventory
Inventory
consists of the following:
Schedule
of Inventory
|
|
June
30, 2024 (unaudited) |
|
|
December
31, 2023 |
|
|
|
|
|
|
|
|
Raw
materials |
|
$ |
1,191,192 |
|
|
$ |
1,063,888 |
|
Work
in process |
|
|
49,580 |
|
|
|
63,258 |
|
Finished
goods |
|
|
987,459 |
|
|
|
1,004,160 |
|
Rental
Equipment |
|
|
55,893 |
|
|
|
55,893 |
|
Allowance
excess and obsolete inventory |
|
|
(198,080 |
) |
|
|
(188,392 |
) |
Inventory,
net |
|
$ |
2,086,044 |
|
|
$ |
1,998,807 |
|
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606 Revenue from Contracts with Customers. The Company recognizes revenue
when performance obligations under the terms of a contract with the customer are satisfied. The Company typically satisfies its performance
obligations in contracts with customers upon shipment of the goods. Generally, payment is due upon receipt of the invoice and the contracts
do not have significant financing components. Product sales occur once control or title is transferred based on the commercial terms.
Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods. Product sales are
recorded net of variable consideration, such as provisions for returns, discounts and promotional allowances. Such provisions are calculated
based on the actual allowances given. Management believes that adequate provision has been made for cash discounts, returns, spoilage
and promotional allowances based on the Company’s historical experience.
A
breakdown of the total revenue between related party and non-related party revenue is as follows:
Schedule
of Related Party and Non-Related Party Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 3,705,798 | | |
$ | 3,293,985 | |
Revenues - related parties | |
| 291,350 | | |
| 416,780 | |
Total Revenues | |
$ | 3,997,148 | | |
$ | 3,710,765 | |
Cost
of Sales
Cost
of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products,
in-bound and out- bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred
prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete inventory, and royalties
paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts,
gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials.
The
breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related
party royalty expense is as follows:
Schedule
of Related Party and Non-Related Party Cost
of Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Cost of revenues | |
$ | 2,223,445 | | |
$ | 2,361,593 | |
Cost of revenues - related parties | |
| 129,092 | | |
| 208,061 | |
Cost of revenues | |
| 129,092 | | |
| 208,061 | |
Royalties expense - related parties | |
| 21,052 | | |
| 25,695 | |
Royalties expense | |
| 105,403 | | |
| 75,973 | |
Total cost of revenues | |
$ | 2,478,992 | | |
$ | 2,671,322 | |
|
Lease Accounting |
Lease
Accounting
The
Company accounts for leases in accordance with ASC 842, Leases.
The
lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected
the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial
direct costs for any leases that existed prior to adoption of the standard. The Company did not reassess whether any contracts entered
into prior to adoption are leases or contain leases.
The
Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally
those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired
under finance leases are recorded in property and equipment. All other leases are categorized as operating leases. The Company did
not have any finance leases as of June 30, 2024. The Company’s leases generally have terms that range from three years for equipment
and five to twenty years for property. The Company elected the accounting policy to include both the lease and non-lease components of
its agreements as a single component and account for them as a lease.
Operating
lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured
borrowings available to the Company. Operating lease right-of-use (“ROU”) assets are recognized based on the initial
present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases.
Operating lease ROU assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold
improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term.
When
the Company has the option to extend the lease term, terminate the lease for the contractual expiration date, or purchase the leased
asset, and it is reasonably certain that the Company will exercise the option, it considers these options in determining the classification
and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses
over the term of the lease.
For
the six months ended June 30, 2024, and June 30, 2023, cash paid for operating lease liabilities was $125,940 and $129,453, respectively.
Supplemental
balance sheet information related to leases was as follows:
Schedule
of Supplemental Balance Sheet Information
Operating
Leases | |
June
30, 2024 | |
| |
(unaudited) | |
Right-of-use
assets | |
$ | 717,082 | |
Current lease liabilities | |
$ | 194,385 | |
Non-current lease liabilities | |
| 554,744 | |
Total lease liabilities | |
$ | 749,129 | |
|
Stock-Based Compensation |
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC 718, Compensation-Stock Compensation. ASC 718 requires companies
to measure the cost of employee and non-employee services received in exchange for an award of equity instruments, including stock options,
based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee and non-employee
are required to provide service in exchange for the award, usually the vesting period.
The
Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees.
Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles,
which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted
stock price.
|
Derivatives |
Derivatives
The
accounting treatment of derivative financial instruments requires that the Company record certain warrants and embedded conversion options
at their fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change
in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. If the classification
changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification.
As a result of entering into certain note agreements, for which such instruments contained a variable conversion feature with no floor,
the Company has adopted a sequencing policy, by earliest issuance date, in accordance with ASC 815-40-35-12 whereby all future instruments
may be classified as a derivative liability with the exception of instruments related to share-based compensation issued to employees
or directors, as long as the certain variable issuance terms in certain convertible instruments exist. As of June 30, 2024, and December
31, 2023, the Company did not have any derivative liabilities.
|
Loss per share of common stock |
Loss
per share of common stock
Basic
loss per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed
using the weighted- average number of outstanding common shares during the applicable period. Diluted loss per share is computed
using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock
equivalent shares are excluded from the computation if their effect is anti-dilutive. For the three months ended June 30, 2024,
107,491,237 were included in diluted weighted average common shares outstanding and for the three months ended June 30, 2023,
149,087,986 shares of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. For the six months
ended June 30, 2024, and June 30, 2023, 107,491,237
and 149,087,986
shares, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares
reflect shares potentially issuable under convertible notes, outstanding warrants, outstanding stock options and the conversion of
preferred stock.
|
Recent accounting pronouncements |
Recent
accounting pronouncements
ASU
2016-13 Current Expected Credit Loss (ASC326)
In
December 2021, the FASB issued an update to ASU No. 2016-13 the Current Expected Credit Losses (CECL) standard (ASC 326), which is designed
to provide greater transparency and understanding of credit risk by incorporating estimated, forward-looking data when measuring lifetime
Estimated Credit Losses (ECL) and requires enhanced financial statement disclosures. This guidance was adopted on January 1, 2023, with
no effect to the financial statements.
ASU
2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own
Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity.
In
August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging
- Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s
Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP.
Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded
conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative
scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income
per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim
periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the impact of the adoption of
the standard on the consolidated financial statements.
Other
accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until
a future date are not expected to have a material impact on our financial statements upon adoption or are not applicable.
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v3.24.2.u1
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Schedule of Inventory |
Inventory
consists of the following:
Schedule
of Inventory
|
|
June
30, 2024 (unaudited) |
|
|
December
31, 2023 |
|
|
|
|
|
|
|
|
Raw
materials |
|
$ |
1,191,192 |
|
|
$ |
1,063,888 |
|
Work
in process |
|
|
49,580 |
|
|
|
63,258 |
|
Finished
goods |
|
|
987,459 |
|
|
|
1,004,160 |
|
Rental
Equipment |
|
|
55,893 |
|
|
|
55,893 |
|
Allowance
excess and obsolete inventory |
|
|
(198,080 |
) |
|
|
(188,392 |
) |
Inventory,
net |
|
$ |
2,086,044 |
|
|
$ |
1,998,807 |
|
|
Schedule of Related Party and Non-Related Party Revenue |
A
breakdown of the total revenue between related party and non-related party revenue is as follows:
Schedule
of Related Party and Non-Related Party Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 3,705,798 | | |
$ | 3,293,985 | |
Revenues - related parties | |
| 291,350 | | |
| 416,780 | |
Total Revenues | |
$ | 3,997,148 | | |
$ | 3,710,765 | |
|
Schedule of Related Party and Non-Related Party Cost of Revenue |
The
breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related
party royalty expense is as follows:
Schedule
of Related Party and Non-Related Party Cost
of Revenue
| |
| | | |
| | |
| |
Six
months ended June 30 | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(unaudited) | |
Cost of revenues | |
$ | 2,223,445 | | |
$ | 2,361,593 | |
Cost of revenues - related parties | |
| 129,092 | | |
| 208,061 | |
Cost of revenues | |
| 129,092 | | |
| 208,061 | |
Royalties expense - related parties | |
| 21,052 | | |
| 25,695 | |
Royalties expense | |
| 105,403 | | |
| 75,973 | |
Total cost of revenues | |
$ | 2,478,992 | | |
$ | 2,671,322 | |
|
Schedule of Supplemental Balance Sheet Information |
Supplemental
balance sheet information related to leases was as follows:
Schedule
of Supplemental Balance Sheet Information
Operating
Leases | |
June
30, 2024 | |
| |
(unaudited) | |
Right-of-use
assets | |
$ | 717,082 | |
Current lease liabilities | |
$ | 194,385 | |
Non-current lease liabilities | |
| 554,744 | |
Total lease liabilities | |
$ | 749,129 | |
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v3.24.2.u1
Convertible Promissory Notes and Loans Payable (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Instrument [Line Items] |
|
Schedule of Convertible Promissory Notes |
Convertible
promissory notes consisted of the following at June 30, 2024:
Schedule
of Convertible Promissory Notes
Origination
Date | |
Maturity
Date | |
Interest
Rate | | |
Origination
Principal Balance | | |
Original
Discount Balance | | |
Period
End Principal
Balance | | |
Period
End Discount
Balance | | |
Period
End Balance,
Net | | |
Accrued
Interest Balance | | |
Reg. | |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 346,500 | | |
| (12,355 | ) | |
$ | 346,500 | | |
$ | (1,274 | ) | |
$ | 345,226 | | |
| - | | |
| (1 | ) |
9/03/21 | |
9/03/24 | |
| 8 | % | |
| 3,500 | | |
| (125 | ) | |
| 3,500 | | |
| (10 | ) | |
| 3,490 | | |
| - | | |
| (2 | ) |
9/30/22 | |
Demand | |
| 8 | % | |
| 66,793 | | |
| (19,245 | ) | |
| 63,746 | | |
| (9,658 | ) | |
| 54,088 | | |
| - | | |
| (3 | ) |
| |
| |
| | | |
| | | |
| | | |
$ | 413,746 | | |
$ | (10,942 | ) | |
$ | 402,804 | | |
$ | - | | |
| | |
(1) |
On
September 3, 2021, the Company issued a three-year 8% convertible promissory note in the principal amount of $346,500 to Summit Holding
V, LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to
50% of the adjusted net profit of SSI. Interest is payable quarterly in shares of common stock of the Company at a conversion price
of $0.051272 per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion
price of $0.051272 per share at any time during the term of the note. The Company recorded $12,355 for the beneficial conversion
feature. This note is classified as a current liability for the quarter ended June 30, 2024. |
(2) |
On
September 3, 2021, the Company issued a three-year 8% promissory note in the principal amount of $3,500 to Tierra Vista Partners,
LLC as part of the acquisition of SSI. The Company is required to make quarterly payments under the note in an amount equal to 50%
of the adjusted net profit of SSI. Interest is payable quarterly in common stock of the Company at a conversion price of $0.051272
per share. The note holder may convert outstanding principal and interest into shares of common stock at a conversion price of $0.051272
at any time during the term of the note. The Company recorded $125 for the beneficial conversion feature. This note is classified
as a current liability for the quarter ended June 30, 2024. |
(3) |
On
September 30, 2022, the Company issued a convertible demand 8% promissory note in the principal amount of $66,793 to Robert Carmichael
for funds to meet the working capital needs of LBI. There is no amortization schedule for the note and interest is payable in shares
of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly
interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding
principal at a conversion price of $0.021 per share at any time. The Company recorded $19,250 for the beneficial conversion feature. |
|
Schedule of Breakdown Current and Long-term Amounts |
A
breakdown of current and long-term amounts due are as follows for the convertible promissory notes as of June 30, 2024:
Schedule
of Breakdown Current and Long-term Amounts
|
|
Summit
Holdings
V,
LLC
Note |
|
|
Tierra
Vista
Partners,
LLC
Note |
|
|
Robert
Carmichael
Note |
|
|
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2024 |
|
|
346,500 |
|
|
|
3,500 |
|
|
|
63,746 |
|
|
|
413,746 |
|
Discount |
|
|
(1,274 |
) |
|
|
(10 |
) |
|
|
(9,658 |
) |
|
|
(10,942 |
) |
Total
Loan Payments |
|
$ |
345,226 |
|
|
$ |
3,490 |
|
|
$ |
54,088 |
|
|
$ |
402,804 |
|
Current
Portion of Loan Payable |
|
$ |
(345,226 |
) |
|
$ |
(3,490 |
) |
|
$ |
(54,088 |
) |
|
$ |
(402,804 |
) |
Non-Current
Portion of Loan Payable |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
Schedule of Future Amortization of Loans Payable |
Schedule
of Future Amortization of Loans Payable
| |
Mercedes
BMG (1) | | |
Navitas
BLU3 (2) | | |
NFS
SSI (3) | | |
Navitas
2022
BLU3
(4) | | |
Navitas
2024
BLU3
(5) | | |
Total | |
2024 (6 months) | |
$ | 5,584 | | |
$ | 10,569 | | |
$ | 13,693 | | |
$ | 18,325 | | |
$ | 2,977 | | |
$ | 51,149 | |
2025 | |
| 8,687 | | |
| 19,556 | | |
| 12,329 | | |
| 25,143 | | |
| 5,604 | | |
| 71,319 | |
2026 | |
| - | | |
| 6,339 | | |
| - | | |
| - | | |
| 6,304 | | |
| 12,643 | |
2027 | |
| - | | |
| | | |
| - | | |
| - | | |
| 7,092 | | |
| 7,092 | |
Thereafter | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,685 | | |
| 8,685 | |
Total Loan Payments | |
$ | 14,271 | | |
$ | 36,464 | | |
$ | 26,022 | | |
$ | 43,468 | | |
$ | 30,662 | | |
$ | 150,887 | |
Current Portion of Loan
Payable | |
$ | (11,168 | ) | |
$ | (17,312 | ) | |
$ | (26,022 | ) | |
$ | (21,355 | ) | |
$ | (5,232 | ) | |
$ | (81,089 | ) |
Non-Current Portion
of Loan Payable | |
$ | 3,103 | | |
$ | 19,152 | | |
$ | - | | |
$ | 22,113 | | |
$ | 25,430 | | |
$ | 69,798 | |
(1) |
On
August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes
Benz Sprinter delivery van. The installment agreement is for $ with a zero interest rate payable over 60 months with a monthly
payment of $931 and is personally guaranteed by Mr. Carmichael. The loan balance as of June 30, 2024 was $14,271 and $19,855 as of December
31, 2023. |
|
|
(2) |
On
May 19, 2021, BLU3 executed an equipment finance agreement with Navitas Credit Corp. (“Navitas”) to finance the purchase
of certain plastic molding equipment. The amount financed is $75,764 payable over 60 equal monthly installments of $1,611. The equipment
finance agreement contains customary events of default. The loan balance as of June 30, 2024 was $36,464 and $42,525 as of December
31, 2023. |
|
|
(3) |
On
June 29, 2022, SSI executed an equipment financing agreement with NFS Leasing (“NFS Leasing”) to secure replacement production
molds. The total purchase price of the molds was $84,500 of which $63,375 was financed by NFS Leasing on August 15, 2022. The financing
agreement has a 33 month term beginning in August 2022 with a monthly payment of $2,571. The financing agreement contains customary
events of default, is guaranteed by the Company and NFS Leasing has a lien on all of the assets of SSI. The loan balance as of June
30, 2024 and December 31, 2023 was $26,022 and $38,607, respectively. |
|
|
(4) |
On
December 12, 2022, BLU3 executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through
Navitas. The amount financed is $63,689 payable over 36 equal monthly installments of $2,083. The equipment finance agreement contains
customary events of default. The loan balance as of June 30, 2024 was $43,468 and $44,839 as of December 31, 2023. |
|
|
(5) |
On
February 12, 2024, BLU3 executed an inventory finance agreement to finance the purchase of certain equipment stock through Navitas.
The amount financed is $32,274 payable over 60 equal monthly installments of $715. The inventory finance agreement contains customary
events of default. The loan balance as of June 30, 2024 was $30,662. |
|
Convertible Notes Payable [Member] | Summit Holding V, LLC [Member] |
|
Debt Instrument [Line Items] |
|
Schedule of Future Amortization of Loans Payable |
Schedule of Future Amortization of Notes Payable
| |
Payment
Amortization | |
| |
| |
2024 | |
| 346,500 | |
Total Note Payments | |
$ | 346,500 | |
Current portion of note payable | |
| (346,500 | ) |
Non-Current Portion of Notes Payable | |
$ | - | |
|
Convertible Debenture [Member] | Tierra Vista Partners, LLC [Member] |
|
Debt Instrument [Line Items] |
|
Schedule of Future Amortization of Loans Payable |
Schedule of Future Amortization of Notes Payable
|
|
Payment
Amortization |
|
|
|
|
|
|
2024 |
|
|
3,500 |
|
Total
Note Payments |
|
$ |
3,500 |
|
Current
portion of note payable |
|
|
(3,500 |
) |
Non-Current
Portion of Notes Payable |
|
$ |
- |
|
|
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v3.24.2.u1
Goodwill and Intangible Assets, Net (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Summary of Changes in Goodwill |
The
following table sets for the changes in the carrying amount of the Company’s Goodwill for the six months ended June 30, 2024.
Summary
of Changes in Goodwill
| |
2024 | |
Balance, January 1 | |
$ | 249,986 | |
Addition: | |
| - | |
Balance, June 30 | |
$ | 249,986 | |
|
Summary of Intangible Assets |
The
following table sets for the components of the Company’s intangible assets at June 30, 2024:
Summary
of Intangible Assets
|
|
Amortization
Period
(Years) |
|
|
Cost |
|
|
Accumulated
Amortization |
|
|
Net
Book Value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible
Assets Subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Trademarks |
|
|
15 |
|
|
$ |
121,000 |
|
|
$ |
(22,811 |
) |
|
$ |
98,189 |
|
Customer
Relationships |
|
|
10 |
|
|
|
600,000 |
|
|
|
(170,000 |
) |
|
|
430,000 |
|
Non-Compete
Agreements |
|
|
5 |
|
|
|
22,000 |
|
|
|
(12,467 |
) |
|
|
9,533 |
|
Total |
|
|
|
|
|
$ |
743,000 |
|
|
|
$
(205,278) |
|
|
$ |
537,722 |
|
|
Schedule of Estimated Intangible Assets Amortization Expense |
The
aggregate amortization remaining on the intangible assets as of June 30, 2024 is a follows:
Schedule
of Estimated Intangible Assets Amortization Expense
| |
Intangible
Assets Amortization | |
2024
(6 months remaining) | |
| 36,233 | |
2025 | |
| 72,467 | |
2026 | |
| 71,367 | |
2027 | |
| 68,066 | |
2028 | |
| 68,066 | |
Thereafter | |
| 221,523 | |
Total | |
$ | 537,722 | |
|
X |
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v3.24.2.u1
Stockholders’ Equity (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Schedule of Equity Compensation Plan Information |
Equity
Compensation Plan Information as of June 30, 2024:
Schedule
of Equity Compensation Plan Information
| |
Number
of securities
to
be issued upon exercise of outstanding options, warrants and
rights
(a) | | |
Weighted
– average exercise price of outstanding options,
warrants
and rights (b) | | |
Number
of securities remaining available for future issuances under equity
compensation
plans (excluding securities reflected in column (a) (c) | |
Equity Compensation Plans Approved
by Security Holders | |
| 3,150,000 | | |
$ | 0.0399 | | |
| 21,680,882 | |
Equity Compensation
Plans Not Approved by Security Holders | |
| 64,164,637 | | |
| 0.0293 | | |
| — | |
Total | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 21,680,882 | |
|
Schedule of Valuation Assumptions of Options |
The
Company uses the Black-Scholes option-pricing model to estimate the fair value of its stock option awards and warrant issuances. The
calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price
on the date of grant as well as assumptions regarding the following:
Schedule
of Valuation Assumptions of Options
| |
Six
Months ended June 30, | |
| |
2024 | | |
2023 | |
Expected
volatility | |
| 172.0%
- 346.4 % | | |
| 172.0
– 346.4 % | |
Expected
term | |
| 1.5
– 5.0 Years | | |
| 1.5
– 5.0 Years | |
Risk-free
interest rate | |
| 0.16%
- 4.64 % | | |
| 0.16%
- 4.64 % | |
Forfeiture
rate | |
| 0.17 | % | |
| 0.17 | % |
|
Schedule of Outstanding Stock Option Activity |
A
summary of the status of the Company’s outstanding stock options as of June 30, 2024 and December 31, 2023 and changes during the
periods ending on such dates is as follows:
Schedule
of Outstanding Stock Option Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Options | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding at December 31, 2022 | |
| 238,439,167 | | |
$ | 0.0362 | | |
| 1.43 | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| (170,999,530 | ) | |
| 0.0379 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – December 31, 2023 | |
| 67,439,637 | | |
$ | 0.0360 | | |
| 1.43 | | |
| | |
Exercisable – December 31, 2023 | |
| 41,057,753 | | |
$ | 0.0211 | | |
| 0.81 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Granted | |
| - | | |
| - | | |
| | | |
| | |
Forfeited | |
| 125,000 | | |
| 0.0440 | | |
| | | |
| | |
Exercised | |
| - | | |
| - | | |
| | | |
| | |
Cancelled | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 67,314,637 | | |
$ | 0.0298 | | |
| 1.26 | | |
| | |
Exercisable – June 30, 2024 | |
| 42,198,387 | | |
$ | 0.0216 | | |
| 0.37 | | |
$ | - | |
|
Summary of Exercise Price of Employee Stock Options Outstanding |
The
following table summarizes information about employee stock options outstanding at June 30, 2024.
Summary of Exercise Price of Employee Stock Options Outstanding
Range of Exercise Price | |
Number
outstanding
at June 30, 2024 | | |
Weighted
average
remaining
Life | | |
Weighted
average
exercise
price | | |
Number
exercisable
at
June 30,2024 | | |
Weighted
average
exercise
price | | |
Weighted
average
remaining
life | |
$ 0.0180 - $0.0225 | |
| 35,295,237 | | |
| 0.08 | | |
$ | 0.0180 | | |
| 35,295,237 | | |
$ | 0.0180 | | |
| 0.08 | |
$ 0.0229 - $0.0325 | |
| 1,050,000 | | |
| 1.89 | | |
$ | 0.0324 | | |
| 1,043,750 | | |
$ | 0.0324 | | |
| 1.89 | |
$ 0.0360 - $0.0425 | |
| 23,009,400 | | |
| 2.04 | | |
$ | 0.0398 | | |
| 5,009,400 | | |
$ | 0.0393 | | |
| 1.86 | |
$ 0.0440 - $0.0531 | |
| 7,960,000 | | |
| 2.11 | | |
$ | 0.0531 | | |
| 850,000 | | |
$ | 0.0529 | | |
| 1.53 | |
Outstanding options | |
| 67,314,637 | | |
| 1.02 | | |
| 0.0298 | | |
| 42,198,387 | | |
| 0.02176 | | |
| 0.37 | |
|
Schedule of Warrants Activity |
A
summary of the Company’s warrants as of December 31, 2023 and changes during the six months ended June 30, 2024 is presented below:
Schedule of Warrants Activity
| |
Number of | | |
Weighted Average Exercise | | |
Weighted Average Remaining Contractual | | |
Aggregate Intrinsic | |
| |
Warrants | | |
Price | | |
Life
in Years | | |
Value | |
Outstanding – December 31, 2023 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.93 | | |
$ | 24,000 | |
Granted | |
| - | | |
| | | |
| | | |
| | |
Exercised | |
| - | | |
| | | |
| | | |
| | |
Forfeited or Expired | |
| - | | |
| | | |
| | | |
| | |
Outstanding – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
| | |
Exercisable – June 30, 2024 | |
| 25,684,521 | | |
$ | 0.0247 | | |
| 0.43 | | |
$ | - | |
|
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v3.24.2.u1
Schedule of Inventory (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
|
Raw materials |
$ 1,191,192
|
$ 1,063,888
|
Work in process |
49,580
|
63,258
|
Finished goods |
987,459
|
1,004,160
|
Rental Equipment |
55,893
|
55,893
|
Allowance excess and obsolete inventory |
(198,080)
|
(188,392)
|
Inventory, net |
$ 2,086,044
|
$ 1,998,807
|
X |
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v3.24.2.u1
Schedule of Related Party and Non-Related Party Revenue (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Total Revenues |
$ 2,389,626
|
$ 2,071,712
|
$ 3,997,148
|
$ 3,710,765
|
Nonrelated Party [Member] |
|
|
|
|
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Total Revenues |
2,213,499
|
1,866,022
|
3,705,798
|
3,293,985
|
Related Party [Member] |
|
|
|
|
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Total Revenues |
$ 176,127
|
$ 205,690
|
$ 291,350
|
$ 416,780
|
X |
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v3.24.2.u1
Schedule of Related Party and Non-Related Party Cost of Revenue (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Total cost of revenues |
$ 1,458,905
|
$ 1,446,294
|
$ 2,478,992
|
$ 2,671,322
|
Nonrelated Party [Member] |
|
|
|
|
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Cost of revenues |
1,333,527
|
1,290,525
|
2,223,445
|
2,361,593
|
Royalties expense |
37,419
|
41,150
|
105,403
|
75,973
|
Related Party [Member] |
|
|
|
|
Defined Benefit Plan Disclosure [Line Items] |
|
|
|
|
Cost of revenues |
75,968
|
99,136
|
129,092
|
208,061
|
Royalties expense |
$ 11,991
|
$ 15,483
|
$ 21,052
|
$ 25,695
|
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|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
|
|
|
Cash FDIC insured amount |
$ 199,337
|
|
$ 199,337
|
|
$ 25,000
|
Allowance for expected credit losses |
$ 62,064
|
|
$ 62,064
|
|
$ 54,427
|
Lease description |
|
|
The Company’s leases generally have terms that range from three years for equipment
and five to twenty years for property.
|
|
|
Cash paid for operating lease liabilities |
|
|
$ 125,940
|
$ 129,453
|
|
Antidilutive common stock equivalent shares outstanding |
107,491,237
|
149,087,986
|
107,491,237
|
149,087,986
|
|
Maximum [Member] |
|
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
|
Cash FDIC insured amount |
$ 250,000
|
|
$ 250,000
|
|
|
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v3.24.2.u1
Related Party Transactions (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Feb. 05, 2024 |
Nov. 14, 2023 |
Sep. 14, 2023 |
Feb. 18, 2023 |
Jan. 18, 2023 |
Sep. 30, 2022 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Royalties, rate |
|
|
|
|
|
|
|
|
|
|
|
|
|
2.50%
|
|
Outstsanding principal balance |
$ 402,804
|
|
|
|
|
|
|
$ 402,804
|
|
|
|
|
|
$ 402,804
|
|
Common stock an exercise price |
$ 0.0298
|
|
|
|
|
|
|
$ 0.0298
|
|
|
|
|
|
$ 0.0298
|
|
License Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalty expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 21,052
|
$ 25,695
|
Accrued royalties |
$ 6,978
|
|
|
|
|
|
|
$ 6,978
|
|
$ 2,238
|
|
|
|
6,978
|
|
Robert Carmichael [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible shares issued |
|
|
|
|
|
|
|
123,354
|
61,677
|
61,677
|
61,205
|
61,205
|
61,204
|
|
|
Convertible shares issued, value |
|
|
|
|
|
|
|
$ 2,672
|
$ 4,007
|
$ 1,287
|
$ 1,326
|
$ 1,326
|
$ 1,336
|
|
|
Robert Carmichael [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible shares issued |
|
|
|
|
|
|
|
61,677
|
61,677
|
61,677
|
61,677
|
61,677
|
61,677
|
|
|
Convertible shares issued, value |
|
|
|
|
|
|
|
$ 1,336
|
$ 4,007
|
$ 1,287
|
$ 1,287
|
$ 1,287
|
$ 1,336
|
|
|
Robert Carmichael [Member] | BLU3, Inc. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
8.00%
|
|
|
|
|
|
|
|
|
|
|
|
Outstsanding principal balance |
50,000
|
|
|
|
|
|
|
50,000
|
|
|
|
|
|
50,000
|
|
Debt instrument, convertible, conversion price |
|
|
|
$ 0.01351
|
|
|
|
|
|
|
|
|
|
|
|
Discount rate value of weighted average price |
|
|
|
35.00%
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument beneficial conversion feature |
|
|
|
$ 0
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
|
|
Charles Hyatt [Member] | BLU3, Inc. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
9.90%
|
9.90%
|
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
$ 150,000
|
$ 280,000
|
$ 150,000
|
|
|
|
|
150,000
|
|
|
|
|
|
150,000
|
|
Debt instrument maturity date |
Nov. 08, 2024
|
Aug. 06, 2024
|
May 07, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
Default interest |
|
18.00%
|
18.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts receivable, net |
$ 74,683
|
|
|
|
|
|
|
74,683
|
|
32,130
|
|
|
|
74,683
|
|
Accounts payable |
56,993
|
|
|
|
|
|
|
56,993
|
|
46,578
|
|
|
|
56,993
|
|
Related Party [Member] | Robert Carmichael [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
|
|
|
|
|
|
|
|
|
12,019
|
|
|
|
|
|
Related Party [Member] | 940 A [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
43,096
|
|
|
|
|
|
|
43,096
|
|
29,559
|
|
|
|
43,096
|
|
Related Party [Member] | Robert Carmichael [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
3,897
|
|
|
|
|
|
|
3,897
|
|
|
|
|
|
3,897
|
|
Related Party [Member] | Blake Carmichael [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
10,000
|
|
|
|
|
|
|
10,000
|
|
5,000
|
|
|
|
10,000
|
|
Robert Carmichael [Member] | Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
|
8.00%
|
|
|
|
|
|
|
|
|
Outstsanding principal balance |
54,088
|
|
|
|
|
|
$ 66,793
|
54,088
|
|
|
|
|
|
54,088
|
|
Debt instrument, convertible, conversion price |
|
|
|
|
|
|
$ 0.021
|
|
|
|
|
|
|
|
|
Discount rate value of weighted average price |
|
|
|
|
|
|
35.00%
|
|
|
|
|
|
|
|
|
Debt instrument beneficial conversion feature |
|
|
|
|
|
|
$ 19,250
|
|
|
|
|
|
|
|
|
Payments productive assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
3,047
|
|
Charles Hyatt [Member] | Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
|
|
|
11,428,570
|
11,428,570
|
|
|
|
|
|
|
|
|
|
Common stock an exercise price |
|
|
|
|
$ 0.0175
|
$ 0.0175
|
|
|
|
|
|
|
|
|
|
Proceeds from warrant exercises |
|
|
|
|
$ 200,000
|
$ 200,000
|
|
|
|
|
|
|
|
|
|
Robert Carmichael [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts receivable |
67,286
|
|
|
|
|
|
|
67,286
|
|
17,828
|
|
|
|
67,286
|
|
Accounts receivable, net |
$ 7,397
|
|
|
|
|
|
|
$ 7,397
|
|
$ 14,302
|
|
|
|
$ 7,397
|
|
Robert Carmichael [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Concentration risk percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
7.30%
|
11.20%
|
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v3.24.2.u1
Schedule of Convertible Promissory Notes (Details)
|
6 Months Ended |
Jun. 30, 2024
USD ($)
|
Debt Instrument [Line Items] |
|
|
Period End Principal Balance |
$ 413,746
|
|
Period End Discount Balance |
(10,942)
|
|
Period End Balance Net |
402,804
|
|
Accrued Interest Balance |
|
|
Convertible Debenture One [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Origination Date |
Sep. 03, 2021
|
[1] |
Maturity Date |
Sep. 03, 2024
|
[1] |
Interest Rate |
8.00%
|
[1] |
Origination Principal Balance |
$ 346,500
|
[1] |
Original Discount Balance |
(12,355)
|
[1] |
Period End Principal Balance |
346,500
|
[1] |
Period End Discount Balance |
(1,274)
|
[1] |
Period End Balance Net |
345,226
|
[1] |
Accrued Interest Balance |
|
[1] |
Convertible Debenture Two [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Origination Date |
Sep. 03, 2021
|
[2] |
Maturity Date |
Sep. 03, 2024
|
[2] |
Interest Rate |
8.00%
|
[2] |
Origination Principal Balance |
$ 3,500
|
[2] |
Original Discount Balance |
(125)
|
[2] |
Period End Principal Balance |
3,500
|
[2] |
Period End Discount Balance |
(10)
|
[2] |
Period End Balance Net |
3,490
|
[2] |
Accrued Interest Balance |
|
[2] |
Convertible Debenture Three [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Origination Date |
Sep. 30, 2022
|
[3] |
Interest Rate |
8.00%
|
[3] |
Origination Principal Balance |
$ 66,793
|
[3] |
Original Discount Balance |
(19,245)
|
[3] |
Period End Principal Balance |
63,746
|
[3] |
Period End Discount Balance |
(9,658)
|
[3] |
Period End Balance Net |
54,088
|
[3] |
Accrued Interest Balance |
|
[3] |
Debt maturity date, description |
Demand
|
[3] |
|
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v3.24.2.u1
Schedule of Convertible Promissory Notes (Details) (Parenthetical) - USD ($)
|
Sep. 30, 2022 |
Sep. 03, 2021 |
Jun. 30, 2024 |
Debt Instrument [Line Items] |
|
|
|
Convertible debt |
|
|
$ 402,804
|
Convertible Notes Payable [Member] | Robert Carmichael [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Convertible debt |
$ 66,793
|
|
|
Debt conversion price per share |
$ 0.021
|
|
|
Debt beneficial conversion feature |
$ 19,250
|
|
|
Interest rate |
8.00%
|
|
|
Convertible Notes Payable [Member] | Summit Holding V, LLC [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Interest rate |
|
8.00%
|
|
Convertible debt |
|
$ 346,500
|
|
Debt instrument payment rate percentage |
|
50.00%
|
|
Debt conversion price per share |
|
$ 0.051272
|
|
Debt beneficial conversion feature |
|
$ 12,355
|
|
Convertible Notes Payable [Member] | Tierra Vista Partners, LLC [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Interest rate |
|
8.00%
|
|
Convertible debt |
|
$ 3,500
|
|
Debt instrument payment rate percentage |
|
50.00%
|
|
Debt conversion price per share |
|
$ 0.051272
|
|
Debt beneficial conversion feature |
|
$ 125
|
|
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v3.24.2.u1
Schedule of Breakdown Current and Long-term Amounts (Details)
|
Jun. 30, 2024
USD ($)
|
2024 |
$ 51,149
|
Discount |
(10,942)
|
Total Loan Payments |
150,887
|
Current Portion of Loan Payable |
(81,089)
|
Non-Current Portion of Loan Payable |
69,798
|
Convertible Debt Securities [Member] |
|
2024 |
413,746
|
Discount |
(10,942)
|
Total Loan Payments |
402,804
|
Current Portion of Loan Payable |
(402,804)
|
Non-Current Portion of Loan Payable |
|
Summit Holding V, LLC Note [Member] | Convertible Debt Securities [Member] |
|
2024 |
346,500
|
Discount |
(1,274)
|
Total Loan Payments |
345,226
|
Current Portion of Loan Payable |
(345,226)
|
Non-Current Portion of Loan Payable |
|
TierraVista Partners LLC Note [Member] | Convertible Debt Securities [Member] |
|
2024 |
3,500
|
Discount |
(10)
|
Total Loan Payments |
3,490
|
Current Portion of Loan Payable |
(3,490)
|
Non-Current Portion of Loan Payable |
|
Robert Carmichael Note [Member] | Convertible Debt Securities [Member] |
|
2024 |
63,746
|
Discount |
(9,658)
|
Total Loan Payments |
54,088
|
Current Portion of Loan Payable |
(54,088)
|
Non-Current Portion of Loan Payable |
|
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v3.24.2.u1
Schedule of Future Amortization of Notes Payable (Details) - USD ($)
|
Jun. 30, 2024 |
Sep. 03, 2021 |
Debt Instrument [Line Items] |
|
|
2024 |
$ 51,149
|
|
Total Note Payments |
150,887
|
|
Current portion of note payable |
(81,089)
|
|
Non-Current Portion of Notes Payable |
$ 69,798
|
|
Convertible Notes Payable [Member] | Summit Holding V, LLC [Member] |
|
|
Debt Instrument [Line Items] |
|
|
2024 |
|
$ 346,500
|
Total Note Payments |
|
346,500
|
Current portion of note payable |
|
(346,500)
|
Non-Current Portion of Notes Payable |
|
|
Convertible Notes Payable [Member] | Tierra Vista Partners, LLC [Member] |
|
|
Debt Instrument [Line Items] |
|
|
2024 |
|
3,500
|
Total Note Payments |
|
3,500
|
Current portion of note payable |
|
(3,500)
|
Non-Current Portion of Notes Payable |
|
|
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v3.24.2.u1
Schedule of Future Amortization of Loans Payable (Details)
|
Jun. 30, 2024
USD ($)
|
2024 (6 months) |
$ 51,149
|
|
2025 |
71,319
|
|
2026 |
12,643
|
|
2027 |
7,092
|
|
Thereafter |
8,685
|
|
Total Note Payments |
150,887
|
|
Current Portion of Loan Payable |
(81,089)
|
|
Non-Current Portion of Loan Payable |
69,798
|
|
Mercedes Benz [Member] |
|
|
2024 (6 months) |
5,584
|
[1] |
2025 |
8,687
|
[1] |
2026 |
|
[1] |
2027 |
|
[1] |
Thereafter |
|
[1] |
Total Note Payments |
14,271
|
[1] |
Current Portion of Loan Payable |
(11,168)
|
[1] |
Non-Current Portion of Loan Payable |
3,103
|
[1] |
Navitas BLU3 [Member] |
|
|
2024 (6 months) |
10,569
|
[2] |
2025 |
19,556
|
[2] |
2026 |
6,339
|
[2] |
Thereafter |
|
[2] |
Total Note Payments |
36,464
|
[2] |
Current Portion of Loan Payable |
(17,312)
|
[2] |
Non-Current Portion of Loan Payable |
19,152
|
[2] |
NFS SSI [Member] |
|
|
2024 (6 months) |
13,693
|
[3] |
2025 |
12,329
|
[3] |
2026 |
|
[3] |
2027 |
|
[3] |
Thereafter |
|
[3] |
Total Note Payments |
26,022
|
[3] |
Current Portion of Loan Payable |
(26,022)
|
[3] |
Non-Current Portion of Loan Payable |
|
[3] |
Navitas 2022 BLU3 [Member] |
|
|
2024 (6 months) |
18,325
|
[4] |
2025 |
25,143
|
[4] |
2026 |
|
[4] |
2027 |
|
[4] |
Thereafter |
|
[4] |
Total Note Payments |
43,468
|
[4] |
Current Portion of Loan Payable |
(21,355)
|
[4] |
Non-Current Portion of Loan Payable |
22,113
|
[4] |
Navitas 2024 BLU3 [Member] |
|
|
2024 (6 months) |
2,977
|
[5] |
2025 |
5,604
|
[5] |
2026 |
6,304
|
[5] |
2027 |
7,092
|
[5] |
Thereafter |
8,685
|
[5] |
Total Note Payments |
30,662
|
[5] |
Current Portion of Loan Payable |
(5,232)
|
[5] |
Non-Current Portion of Loan Payable |
$ 25,430
|
[5] |
|
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v3.24.2.u1
Schedule of Future Amortization of Loans Payable (Details) (Parenthetical) - USD ($)
|
|
|
|
|
|
6 Months Ended |
|
Feb. 12, 2024 |
Dec. 12, 2022 |
Jun. 29, 2022 |
May 19, 2021 |
Aug. 21, 2020 |
Jun. 30, 2024 |
Dec. 31, 2023 |
Operating lease, description |
|
|
|
|
|
The Company’s leases generally have terms that range from three years for equipment
and five to twenty years for property.
|
|
Mercedes Benz [Member] | Installment Agreement [Member] |
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
|
$ 55,841
|
|
|
Debt instrument term |
|
|
|
|
60 months
|
|
|
Debt instrument monthly installment |
|
|
|
|
$ 931
|
|
|
Loans payable |
|
|
|
|
|
$ 14,271
|
$ 19,855
|
Navitas Credit Corp [Member] | Equipment Finance Agreement [Member] |
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
$ 75,764
|
|
|
|
Debt instrument term |
|
|
|
60 months
|
|
|
|
Debt instrument monthly installment |
|
|
|
$ 1,611
|
|
|
|
Loans payable |
|
|
|
|
|
36,464
|
42,525
|
NFS SSI [Member] | Equipment Financing Agreement [Member] |
|
|
|
|
|
|
|
Loans payable |
|
|
|
|
|
26,022
|
38,607
|
Purchase price |
|
|
$ 84,500
|
|
|
|
|
Proceeds from related party |
|
|
$ 63,375
|
|
|
|
|
Operating lease, description |
|
|
The financing
agreement has a 33 month term beginning in August 2022 with a monthly payment of $2,571.
|
|
|
|
|
Lessee, finance lease, term of contract |
|
|
33 months
|
|
|
|
|
Short-term lease payments |
|
|
$ 2,571
|
|
|
|
|
Navitas 2022 BLU3 [Member] | Equipment Finance Agreement [Member] |
|
|
|
|
|
|
|
Debt instrument face amount |
|
$ 63,689
|
|
|
|
|
|
Debt instrument term |
|
36 months
|
|
|
|
|
|
Debt instrument monthly installment |
|
$ 2,083
|
|
|
|
|
|
Loans payable |
|
|
|
|
|
$ 43,468
|
$ 44,839
|
Navitas 2024 BLU3 [Member] | Inventory Finance Agreement [Member] |
|
|
|
|
|
|
|
Debt instrument face amount |
$ 32,274
|
|
|
|
|
|
|
Debt instrument term |
60 months
|
|
|
|
|
|
|
Debt instrument monthly installment |
$ 715
|
|
|
|
|
|
|
Loans payable |
$ 30,662
|
|
|
|
|
|
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Summary of Intangible Assets (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Finite-Lived Intangible Assets [Line Items] |
|
|
Intangible assets, cost |
$ 743,000
|
|
Accumulated amortization |
(205,278)
|
|
Intangible assets net book value |
$ 537,722
|
$ 573,955
|
Trademarks [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Amortization period (years) |
15 years
|
|
Intangible assets, cost |
$ 121,000
|
|
Accumulated amortization |
(22,811)
|
|
Intangible assets net book value |
$ 98,189
|
|
Customer Relationships [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Amortization period (years) |
10 years
|
|
Intangible assets, cost |
$ 600,000
|
|
Accumulated amortization |
(170,000)
|
|
Intangible assets net book value |
$ 430,000
|
|
Noncompete Agreements [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Amortization period (years) |
5 years
|
|
Intangible assets, cost |
$ 22,000
|
|
Accumulated amortization |
(12,467)
|
|
Intangible assets net book value |
$ 9,533
|
|
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v3.24.2.u1
Schedule of Equity Compensation Plan Information (Details)
|
Jun. 30, 2024
$ / shares
shares
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Number of securities to be issued upon exercise of outstanding options, warrants and rights |
67,314,637
|
Weighted average exercise price of outstanding options, warrants and rights | $ / shares |
$ 0.0298
|
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column |
21,680,882
|
Equity Compensation Approved Plan [Member] | Security Holders [Member] |
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Number of securities to be issued upon exercise of outstanding options, warrants and rights |
3,150,000
|
Weighted average exercise price of outstanding options, warrants and rights | $ / shares |
$ 0.0399
|
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column |
21,680,882
|
Equity Compensation Not Approved Plan [Member] | Security Holders [Member] |
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Number of securities to be issued upon exercise of outstanding options, warrants and rights |
64,164,637
|
Weighted average exercise price of outstanding options, warrants and rights | $ / shares |
$ 0.0293
|
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column |
|
X |
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Schedule of Outstanding Stock Option Activity (Details) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Equity [Abstract] |
|
|
|
Number of Options Outstanding, Balance |
67,439,637
|
238,439,167
|
|
Weighted Average Exercise Price, Balance |
$ 0.0360
|
$ 0.0362
|
|
Weighted Average Remaining Contractual Life in Years |
1 year 3 months 3 days
|
1 year 5 months 4 days
|
1 year 5 months 4 days
|
Number of Options, Granted |
|
|
|
Weighted Average Exercise Price, Granted |
|
|
|
Number of Options, Forfeited |
(125,000)
|
(170,999,530)
|
|
Weighted Average Exercise Price, Granted |
$ 0.0440
|
$ 0.0379
|
|
Number of Options, Exercised |
|
|
|
Weighted Average Exercise Price, Exercised |
|
|
|
Number of Options, Cancelled |
|
|
|
Weighted Average Exercise Price, Cancelled |
|
|
|
Number of Options Outstanding, Exercisable |
41,057,753
|
|
|
Weighted Average Exercise Price, Exercisable |
$ 0.0211
|
|
|
Weighted Average Remaining Contractual Life in Years |
4 months 13 days
|
9 months 21 days
|
|
Aggregate Intrinsic Value, Exercisable |
|
|
|
Number of Options, Forfeited |
125,000
|
170,999,530
|
|
Number of Options Outstanding, Balance |
67,314,637
|
67,439,637
|
238,439,167
|
Weighted Average Exercise Price, Balance |
$ 0.0298
|
$ 0.0360
|
$ 0.0362
|
Number of Options Outstanding, Exercisable |
42,198,387
|
41,057,753
|
|
Weighted Average Exercise Price, Exercisable |
$ 0.0216
|
$ 0.0211
|
|
Aggregate Intrinsic Value, Exercisable |
|
|
|
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Summary of Exercise Price of Employee Stock Options Outstanding (Details)
|
6 Months Ended |
Jun. 30, 2024
$ / shares
shares
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Stock options, outstanding | shares |
67,314,637
|
Stock options, weighted average remaining life |
1 year 7 days
|
Stock options, weighted average exercise price |
$ 0.0298
|
Stock options, excercisable | shares |
42,198,387
|
Stock options, weighted average exercise price, exercisable |
$ 0.02176
|
Stock options, weighted average remaining life, exercisable |
4 months 13 days
|
Exercise Price Range One [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise price, lower range limit |
$ 0.0180
|
Exercise price, upper range limit |
$ 0.0225
|
Stock options, outstanding | shares |
35,295,237
|
Stock options, weighted average remaining life |
29 days
|
Stock options, weighted average exercise price |
$ 0.0180
|
Stock options, excercisable | shares |
35,295,237
|
Stock options, weighted average exercise price, exercisable |
$ 0.0180
|
Stock options, weighted average remaining life, exercisable |
29 days
|
Exercise Price Range Two [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise price, lower range limit |
$ 0.0229
|
Exercise price, upper range limit |
$ 0.0325
|
Stock options, outstanding | shares |
1,050,000
|
Stock options, weighted average remaining life |
1 year 10 months 20 days
|
Stock options, weighted average exercise price |
$ 0.0324
|
Stock options, excercisable | shares |
1,043,750
|
Stock options, weighted average exercise price, exercisable |
$ 0.0324
|
Stock options, weighted average remaining life, exercisable |
1 year 10 months 20 days
|
Exercise Price Range Three [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise price, lower range limit |
$ 0.0360
|
Exercise price, upper range limit |
$ 0.0425
|
Stock options, outstanding | shares |
23,009,400
|
Stock options, weighted average remaining life |
2 years 14 days
|
Stock options, weighted average exercise price |
$ 0.0398
|
Stock options, excercisable | shares |
5,009,400
|
Stock options, weighted average exercise price, exercisable |
$ 0.0393
|
Stock options, weighted average remaining life, exercisable |
1 year 10 months 9 days
|
Exercise Price Range Four [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise price, lower range limit |
$ 0.0440
|
Exercise price, upper range limit |
$ 0.0531
|
Stock options, outstanding | shares |
7,960,000
|
Stock options, weighted average remaining life |
2 years 1 month 9 days
|
Stock options, weighted average exercise price |
$ 0.0531
|
Stock options, excercisable | shares |
850,000
|
Stock options, weighted average exercise price, exercisable |
$ 0.0529
|
Stock options, weighted average remaining life, exercisable |
1 year 6 months 10 days
|
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v3.24.2.u1
Schedule of Warrants Activity (Details) - Warrant [Member] - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Number of Warrants Outstanding, Balance |
25,684,521
|
|
Weighted Average Exercise Price, Balance |
$ 0.0247
|
|
Weighted Average Remaining Contractual Life in Years |
5 months 4 days
|
11 months 4 days
|
Aggregate Intrinsic Value, Balance |
$ 24,000
|
|
Number of Warrants, Granted |
|
|
Number of Warrants, Exercised |
|
|
Number of Warrants, Forfeited or Expired |
|
|
Number of Warrants Outstanding, Balance |
25,684,521
|
(25,684,521)
|
Weighted Average Exercise Price, Balance |
$ 0.0247
|
$ 0.0247
|
Number of Warrants Exercisable, Balance |
25,684,521
|
|
Weighted Average Exercise Price, Exercisable |
$ 0.0247
|
|
Weighted Average Remaining Contractual Life in Years, Exercisable |
5 months 4 days
|
|
Aggregate Intrinsic Value, Exercisable, Balance |
|
$ 24,000
|
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v3.24.2.u1
Stockholders’ Equity (Details Narrative) - USD ($)
|
|
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
12 Months Ended |
|
|
|
Feb. 18, 2023 |
Jan. 18, 2023 |
Apr. 30, 2011 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
May 26, 2021 |
Jun. 30, 2010 |
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of warrant or right, exercise price of warrants or rights |
|
|
|
$ 0.0298
|
|
|
|
|
|
$ 0.0298
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
|
10,000,000
|
|
10,000,000
|
|
|
|
10,000,000
|
|
10,000,000
|
|
|
10,000,000
|
Preferred stock, shares issued |
|
|
|
425,000
|
|
425,000
|
|
|
|
425,000
|
|
425,000
|
|
|
|
Preferred stock, shares outstanding |
|
|
|
425,000
|
|
425,000
|
|
|
|
425,000
|
|
425,000
|
|
|
|
Shares reserved for issuance under the plan |
|
|
|
138,941
|
|
138,941
|
|
|
|
138,941
|
|
138,941
|
|
|
|
Common stock shares purchase |
|
|
|
67,314,637
|
|
67,439,637
|
|
|
|
67,314,637
|
|
67,439,637
|
238,439,167
|
|
|
Average exercise price |
|
|
|
$ 0.0298
|
|
$ 0.0360
|
|
|
|
$ 0.0298
|
|
$ 0.0360
|
$ 0.0362
|
|
|
Common stock shares purchase |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Options Held [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unrecognized stock option expense |
|
|
|
$ 69,001
|
|
|
|
|
|
$ 69,001
|
|
|
|
|
|
Weighted-average period for recognition |
|
|
|
|
|
|
|
|
|
5 months 12 days
|
|
|
|
|
|
Unrecognized stock option expense |
|
|
|
$ 1,066,753
|
|
|
|
|
|
$ 1,066,753
|
|
|
|
|
|
General and Administrative Expense [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash compensation expense |
|
|
|
|
|
|
|
|
|
$ 12,423
|
$ 18,222
|
|
|
|
|
Equity Incentive Plan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares reserved for issuance under the plan |
|
|
|
|
|
|
|
|
|
|
|
|
|
25,000,000
|
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
67,314,637
|
|
|
|
|
|
67,314,637
|
|
|
|
|
|
Average exercise price |
|
|
|
$ 0.0298
|
|
|
|
|
|
$ 0.0298
|
|
|
|
|
|
Fair value granted |
|
|
|
|
|
|
|
|
|
$ 37,000
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unrecognized stock option expense |
|
|
|
$ 1,066,753
|
|
|
|
|
|
$ 1,066,753
|
|
|
|
|
|
Weighted-average period for recognition |
|
|
|
|
|
|
|
|
|
1 year 6 months
|
|
|
|
|
|
Maximum contractual term |
|
|
|
|
|
|
|
|
|
5 years
|
|
|
|
|
|
Number of shares vested |
|
|
|
|
|
|
|
|
|
42,198,387
|
|
|
|
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
425,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock conversion price |
|
|
$ 18.23
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, voting rights |
|
|
Series A Convertible Preferred Stock are entitled to 250 votes
for each share held
|
|
|
|
|
|
|
|
|
|
|
|
|
Mr. Charles F. Hyatt [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
11,428,570
|
11,428,570
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of warrant or right, exercise price of warrants or rights |
$ 0.0175
|
$ 0.0175
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from warrant exercises |
$ 200,000
|
$ 200,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Robert Carmichael [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible shares issued |
|
|
|
123,354
|
61,677
|
61,677
|
61,205
|
61,205
|
61,204
|
|
|
|
|
|
|
Convertible shares issued, value |
|
|
|
$ 2,672
|
$ 4,007
|
$ 1,287
|
$ 1,326
|
$ 1,326
|
$ 1,336
|
|
|
|
|
|
|
Robert Carmichael [Member] | Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, shares issued |
|
|
|
425,000
|
|
425,000
|
|
|
|
425,000
|
|
425,000
|
|
|
|
Preferred stock, shares outstanding |
|
|
|
425,000
|
|
425,000
|
|
|
|
425,000
|
|
425,000
|
|
|
|
Convertible Notes Holder [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible shares issued |
|
|
|
136,527
|
136,527
|
136,527
|
137,000
|
137,000
|
137,000
|
|
|
|
|
|
|
Convertible shares issued, value |
|
|
|
$ 4,328
|
$ 7,000
|
$ 7,000
|
$ 7,000
|
$ 7,000
|
$ 7,000
|
|
|
|
|
|
|
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v3.24.2.u1
Commitments and contingencies (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
|
6 Months Ended |
12 Months Ended |
Dec. 22, 2022 |
Sep. 30, 2022 |
Sep. 14, 2022 |
May 02, 2022 |
Jan. 17, 2022 |
Sep. 03, 2021 |
Aug. 01, 2021 |
Jun. 30, 2020 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted average remaining contractual term |
|
|
|
|
|
|
|
|
1 year 3 months 3 days
|
|
|
1 year 5 months 4 days
|
1 year 5 months 4 days
|
Common stock shares purchase |
|
|
|
|
|
|
|
|
67,314,637
|
|
|
67,439,637
|
238,439,167
|
Exercise price |
|
|
|
|
|
|
|
|
$ 0.0298
|
|
|
$ 0.0360
|
$ 0.0362
|
Monthly rent |
|
$ 2,247
|
$ 17,550
|
$ 2,816
|
|
|
|
|
|
|
|
|
|
Rent increased percentage |
|
300.00%
|
3.00%
|
3.50%
|
|
|
|
|
|
|
|
|
|
Security deposit |
|
$ 2,426
|
$ 10,727
|
|
|
|
|
|
|
|
|
|
|
Monthly common area maintenance |
|
$ 112
|
|
|
|
|
|
|
|
|
|
|
|
Reserve cost |
$ 160,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Repaired and returned units |
|
|
|
|
|
|
|
|
|
|
|
653
|
|
Customers resulting in reduction and reserve amount |
|
|
|
|
|
|
|
|
|
|
|
$ 93,161
|
|
Crone Law Group PG [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Monthly rent |
|
|
|
|
$ 3,000
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
|
1,000,000
|
|
|
|
|
|
|
|
|
Common stock with a fair market value |
|
|
|
|
$ 27,500
|
|
|
|
|
|
|
|
|
Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum royalty |
|
|
|
|
|
|
|
|
|
|
|
$ 60,000
|
$ 60,000
|
Payments for royalties |
|
|
|
|
|
|
|
|
$ 105,403
|
$ 75,973
|
|
|
|
Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | December 31, 2023 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligation to pay royalty |
|
|
|
|
|
|
|
$ 180,000
|
|
|
|
|
|
Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Years 2019 Through 2024 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligation to pay royalty |
|
|
|
|
|
|
|
$ 334,961
|
|
|
|
|
|
Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Forecast [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum royalty |
|
|
|
|
|
|
|
|
|
|
$ 60,000
|
|
|
Blake Carmichael Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual base salary |
|
|
|
|
|
|
$ 120,000
|
|
|
|
|
|
|
Weighted average remaining contractual term |
|
|
|
|
|
|
5 years
|
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
|
|
|
3,759,400
|
|
|
|
|
|
|
Exercise price |
|
|
|
|
|
|
$ 0.0399
|
|
|
|
|
|
|
Vesting description |
|
|
|
|
|
|
33.3% of which shares vest immediately, 33.3% vest on the second anniversary, and 33.3% vest on
the third anniversary of the agreement.
|
|
|
|
|
|
|
Blake Carmichael Agreement One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise price |
|
|
|
|
|
|
$ 0.0399
|
|
|
|
|
|
|
Blake Carmichael Agreement One [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
|
|
|
18,000,000
|
|
|
|
|
|
|
Buban Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual base salary |
|
|
|
|
|
$ 110,000
|
|
|
|
|
|
|
|
Weighted average remaining contractual term |
|
|
|
|
|
5 years
|
|
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
|
|
300,000
|
|
|
|
|
|
|
|
Exercise price |
|
|
|
|
|
$ 0.0531
|
|
|
|
|
|
|
|
Share based payment arrangement, expense |
|
|
|
|
|
$ 10,800
|
|
|
|
|
|
|
|
Buban Agreement [Member] | Five Year Stock Option [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise price |
|
|
|
|
|
$ 0.0531
|
|
|
|
|
|
|
|
Buban Agreement [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock shares purchase |
|
|
|
|
|
7,110,000
|
|
|
|
|
|
|
|
Gagas Employment Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual base salary |
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
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Brownies Marine (PK) (USOTC:BWMG)
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