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U.S. SECURITIES
AND EXCHANGE COMMISSION
Washington, D.C.
20549
FORM 10-Q
x QUARTERLY
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the quarterly period ended June 30, 2023
¨
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
Commission file number: 000-55809
ELECTRONIC SERVITOR PUBLICATION NETWORK INC.
(Exact name of registrant as specified in
its charter)
Delaware |
|
82-1873116 |
(State or Other Jurisdiction of Incorporation or
Organization) |
|
(I.R.S. Employer Identification No.) |
|
|
|
400 1ST AVE N., STE. 100
MINNEAPOLIS MN 55401 |
|
55401 |
(Address of Principal Executive Offices) |
|
(Zip Code) |
Registrant’s telephone number, including
area code: (833) 991-0800
Securities registered pursuant to Section 12(b) of the Act: None.
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days). Yes x 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 x
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 |
x |
Smaller Reporting Company |
x |
|
|
|
|
|
|
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(1) of the Exchange Act. ¨
Indicate by checkmark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act). Yes ¨ No
x
As of August 8, 2023, the Company had 21,416,001
shares of its common stock, par value $.0001 per share, issued and outstanding.
TABLE OF CONTENTS
PART I |
|
|
|
|
|
Item 1. |
Condensed Unaudited Financial Statements |
3 |
|
|
|
Item 2. |
Management’s Discussion and Analysis of Financial Condition and Results of Operations |
13 |
|
|
|
Item 3. |
Quantitative and Qualitative Disclosures About Market Risk |
15 |
|
|
|
Item 4. |
Controls and Procedures |
15 |
|
|
|
PART II |
|
|
|
|
|
Item 1. |
Legal Proceedings |
17 |
|
|
|
Item 1A. |
Risk Factors |
17 |
|
|
|
Item 2. |
Unregistered Sales of Equity Securities and Use of Proceeds |
17 |
|
|
|
Item 3. |
Defaults Upon Senior Securities |
18 |
|
|
|
Item 4. |
Mining Safety Disclosures |
18 |
|
|
|
Item 5. |
Other Information |
18 |
|
|
|
Item 6. |
Exhibits |
19 |
|
|
|
|
Signatures |
20 |
PART I – FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS
ELECTRONIC SERVITOR PUBLICATION NETWORK INC.
INDEX TO FINANCIAL STATEMENTS
Balance Sheets as of June 30, 2023 (unaudited) and December 31, 2022 |
4 |
|
|
Statements of Operations for the three and six months ended June 30, 2023 and 2022 (unaudited) |
5 |
|
|
Statements of Changes in Stockholders’ Deficit for the three and six months ended June 30, 2023 and 2022 (unaudited) |
6 |
|
|
Statements of Cash Flows for the six months ended June 30, 2023 and 2022 (unaudited) |
7 |
|
|
Notes to Financial Statements (unaudited) |
8 |
ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
BALANCE SHEETS
| |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
| (Unaudited) | | |
| | |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 22,050 | | |
$ | 17,139 | |
| |
| | | |
| | |
Total assets | |
$ | 22,050 | | |
$ | 17,139 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable and accruals | |
$ | 55,456 | | |
$ | 49,680 | |
Loans payable | |
| 129,630 | | |
| 52,630 | |
Due to a related party | |
| 49,038 | | |
| 50,268 | |
Total current liabilities | |
| 234,124 | | |
| 152,578 | |
| |
| | | |
| | |
Commitments and contingencies | |
| — | | |
| — | |
| |
| | | |
| | |
Stockholders’ Deficit: | |
| | | |
| | |
Preferred stock, $0.0001 par value 19,999,000 shares authorized; no shares issued and outstanding | |
| — | | |
| — | |
Series A Preferred stock, $0.0001 par value 1,000 shares authorized; 1,000 shares issued and outstanding | |
| — | | |
| — | |
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 21,416,001 shares issued and outstanding | |
| 2,142 | | |
| 2,142 | |
Additional paid in capital | |
| 6,516,450 | | |
| 6,224,900 | |
Accumulated deficit | |
| (6,730,666 | ) | |
| (6,362,481 | ) |
Total Stockholders’ deficit | |
| (212,074 | ) | |
| (135,439 | ) |
| |
| | | |
| | |
Total Liabilities and Stockholders’ Deficit | |
$ | 22,050 | | |
$ | 17,139 | |
The accompanying notes are an integral part
of these unaudited financial statements.
ELECTRONIC SERVITOR PUBLICATION NETWORK INC.
STATEMENTS OF OPERATIONS
(UNAUDITED)
| |
| | | |
| | | |
| | | |
| | |
| |
For the Three Months Ended
June 30, | | |
For the Six Months Ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Revenue | |
$ | 22,500 | | |
$ | — | | |
$ | 22,500 | | |
$ | — | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 32,729 | | |
| 11,888 | | |
| 42,954 | | |
| 13,547 | |
Professional fees | |
| 14,500 | | |
| 24,000 | | |
| 49,521 | | |
| 49,000 | |
Stock based compensation | |
| 72,395 | | |
| 104,864 | | |
| 291,550 | | |
| 202,299 | |
Total operating expenses | |
| 119,624 | | |
| 140,752 | | |
| 384,025 | | |
| 264,846 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (97,124 | ) | |
| (140,752 | ) | |
| (361,525 | ) | |
| (264,846 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other expense: | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (3,732 | ) | |
| (1,438 | ) | |
| (6,660 | ) | |
| (1,438 | ) |
Total other expense | |
| (3,732 | ) | |
| (1,438 | ) | |
| (6,660 | ) | |
| (1,438 | ) |
| |
| | | |
| | | |
| | | |
| | |
Provision for income taxes | |
| — | | |
| — | | |
| — | | |
| — | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (100,856 | ) | |
$ | (142,190 | ) | |
$ | (368,185 | ) | |
$ | (266,284 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss per share, basic and diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.02 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average shares outstanding, basic and diluted | |
| 21,416,001 | | |
| 21,416,001 | | |
| 21,416,001 | | |
| 21,416,001 | |
The accompanying notes are an integral part
of these unaudited financial statements.
ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
STATEMENTS OF CHANGES OF STOCKHOLDERS’
DEFICIT
For the Three and Six Months Ended June 30,
2023 and 2022
(Unaudited)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | |
| | |
| | |
Additional | | |
| | |
Total | |
| |
Preferred Stock | | |
Common Stock | | |
Paid-in | | |
Accumulated | | |
Stockholders' | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficit | |
Balance, December 31, 2022 | |
| 1,000 | | |
$ | — | | |
| 21,416,001 | | |
$ | 2,142 | | |
$ | 6,224,900 | | |
$ | (6,362,481 | ) | |
$ | (135,439 | ) |
Stock option expense | |
| — | | |
| — | | |
| — | | |
| — | | |
| 219,155 | | |
| — | | |
| 219,155 | |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (267,329 | ) | |
| (267,329 | ) |
Balance, March 31, 2023 | |
| 1,000 | | |
| — | | |
| 21,416,001 | | |
| 2,142 | | |
| 6,444,055 | | |
| (6,629,810 | ) | |
| (183,613 | ) |
Stock option expense | |
| — | | |
| — | | |
| — | | |
| — | | |
| 72,395 | | |
| — | | |
| 72,395 | |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (100,856 | ) | |
| (100,856 | ) |
Balance, June 30, 2023 | |
| 1,000 | | |
$ | — | | |
| 21,416,001 | | |
$ | 2,142 | | |
$ | 6,516,450 | | |
$ | (6,730,666 | ) | |
$ | (212,074 | ) |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| |
| | |
| | |
| | |
| | |
Additional | | |
| | |
Total | |
| |
Preferred Stock | | |
Common Stock | | |
Paid-in | | |
Accumulated | | |
Stockholders' | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficit | |
Balance, December 31, 2021 | |
| 1,000 | | |
$ | — | | |
| 21,416,001 | | |
$ | 2,142 | | |
$ | 5,876,611 | | |
$ | (5,915,231 | ) | |
$ | (36,478 | ) |
Warrant expense | |
| — | | |
| — | | |
| — | | |
| — | | |
| 97,435 | | |
| — | | |
| 97,435 | |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (124,094 | ) | |
| (124,094 | ) |
Balance, March 31, 2022 | |
| 1,000 | | |
| — | | |
| 21,416,001 | | |
| 2,142 | | |
| 5,974,046 | | |
| (6,039,325 | ) | |
| (63,137 | ) |
Stock option expense | |
| — | | |
| — | | |
| — | | |
| — | | |
| 104,864 | | |
| — | | |
| 104,864 | |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (142,190 | ) | |
| (142,190 | ) |
Balance, June 30, 2022 | |
| 1,000 | | |
$ | — | | |
| 21,416,001 | | |
$ | 2,142 | | |
$ | 6,078,910 | | |
$ | (6,181,515 | ) | |
$ | (100,463 | ) |
The accompanying notes are an integral part
of these unaudited financial statements.
ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
STATEMENTS OF CASH FLOWS
(Unaudited)
| |
| | | |
| | |
| |
For the Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (368,185 | ) | |
$ | (266,284 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Stock based compensation | |
| 291,550 | | |
| 202,299 | |
Changes in Operating Assets and Liabilities: | |
| | | |
| | |
Accounts payable and accruals | |
| 5,776 | | |
| 27,408 | |
Net cash used by operating activities | |
| (70,859 | ) | |
| (36,577 | ) |
| |
| | | |
| | |
Cash flows from Investing activities: | |
| — | | |
| — | |
| |
| | | |
| | |
Cash flows from Financing activities: | |
| | | |
| | |
Proceeds from loans - related party | |
| 15,000 | | |
| 27,643 | |
Proceeds from loans payable | |
| 77,000 | | |
| 27,630 | |
Repayment of loans - related party | |
| (16,230 | ) | |
| — | |
Net cash provided by financing activities | |
| 75,770 | | |
| 55,273 | |
| |
| | | |
| | |
Net change in cash | |
| 4,911 | | |
| 18,696 | |
Cash, beginning of period | |
| 17,139 | | |
| — | |
Cash, end of period | |
$ | 22,050 | | |
$ | 18,696 | |
| |
| | | |
| | |
Cash Paid For: | |
| | | |
| | |
Cash paid for interest | |
$ | — | | |
$ | — | |
Cash paid for taxes | |
$ | — | | |
$ | — | |
The accompanying notes are an integral part
of these unaudited financial statements.
ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
NOTES TO UNAUDITED FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - DESCRIPTION OF BUSINESS AND HISTORY
Description of business
The Company was originally incorporated on May
17, 2017, under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected
mergers and acquisitions. On May 23, 2018, the Certificate of Incorporation of the Company was amended to effect a change in the Company’s
name from “Iris Grove Acquisition Corporation” to “CannAssist International Corporation”. On September 28, 2021,
the Certificate of Incorporation of the Company was amended a second time to effect a change in the Company’s name from “CannAssist
International Corporation” to the name “Electronic Servitor Publication Network, Inc.” The Company’s common stock
trades on the OTCQB Venture Market under the stock ticker symbol “XESP,” previously from “CNSC,” effective January
26, 2022. The Company's corporate office is located at 400 1ST Ave N., Ste. 100, Minneapolis, MN 55401. The URL of the Company’s
website is https://www.xespn.com. The Company’s telephone number is (833) 991-0800.
The Company’s business focuses on driving
growth for Brands through effective digital interactions within current and new communities. The
Company’s proprietary technology, the Digital Engagement Engine, utilizes a combination of automation, unique data management, and
a modern workflow built on a microservices architecture to achieve greater reach and lift for content providers.
On July 1, 2021, and effective on October 9, 2021,
Mark Palumbo, a former officer and director of the Company, and Forty 7 Select Holdings LLC, an entity controlled by Greg Shockey (who
was an existing shareholder of the Company), entered into an agreement pursuant to which Mark Palumbo transferred all of his 1,000 shares
of Series A Preferred Stock (representing 100% of the Company’s issued and outstanding Series A Preferred Stock), of the Company
to Forty 7 Select Holdings LLC in a private transaction. The Series A Preferred Stock provides the holder thereof the right to vote 60%
of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company. Further,
Mark Palumbo contributed 7,500,000 shares of common stock held by him to the treasury of the Company for cancellation at no cost (the
“Contribution”).
On July 23, 2021, the Company entered into a Technology
License Agreement with Phitech Management, LLC, an entity controlled by Peter Hager (“Licensor”), to use, market, promote
and distribute certain technology relating to content provisioning including the related patent applications, trade-secrets and associated
knowhow, including methods, techniques, specifications, procedures, information, systems, knowledge and business processes required to
practice and carry on business in the field of data collection, security and management (the “Technology”). The initial term
of the License is 10-years (the “Initial Term”) and shall automatically be renewed for successive 1-year terms (each, a “Renewal
Term”) unless the Company elects to terminate the License by giving 30 days’ written notice prior to commencement of a Renewal
Term. In exchange for the License of the Technology, the Company issues to the Licensor 10,000,000 restricted shares of its common stock
(which is an amount equal to $2,500,000 divided by $0.25, which was the closing market price of the Company’s common stock on the
trading day prior to the effective date of the License Agreement). On October 9, 2021, at the Closing of the Technology License Agreement,
the Company received the License to the Technology and issued Licensor 10,000,000 restricted shares of the Company’s common stock,
at a cost basis of $0.25 per share.
On July 23, 2021, the Company and Mark Palumbo
entered into an agreement (the “Spin-Off Agreement”) whereby, at the Closing, the Company shall transfer 100% of the issued
and outstanding membership units of Xceptor LLC, an entity that was a wholly-owned subsidiary of the Company, to Mark Palumbo (along with
the assets and liabilities associated with the prior business) for nominal consideration as a condition of the Change-in-Control (the
“Spin-Off”). Furthermore, at the Closing, that certain Technology License Agreement entered into by and between the Company
and Mark Palumbo dated April 29, 2019 (the “Palumbo License Agreement”) shall be terminated and the Company shall assign all
rights to the underlying Intellectual Property (as defined in the Palumbo License Agreement) to Mark Palumbo. On October 9, 2021, at the
Closing of the Spin-Off Agreement, the Company transferred 100% of the issued and outstanding membership units of Xceptor LLC to Mark
Palumbo (along with the assets and liabilities associated with the prior business) in exchange for nominal consideration, and the Palumbo
License Agreement was terminated.
As a result of the transactions described above,
the Company is strategically aligning its business to support its mission in becoming the premier content management and distribution
platform for content providers in the global markets through the Company’s continued development and acquisitions of publication
and monetization products, services, and technologies.
Effective October 9, 2021, as a result of the
transactions described above, the business of the Company changed to focus on Electronic Sports Gaming technology and the development
of related infrastructure, specifically the development and commercialization of a technology platform specifically designed for the Electronic
Sports and Electronic Gaming markets. The platform will provide an omni-channel publishing tool, with talent identity protection and monetization
tools provided in line with interaction and media creation services. Further publication and monetization products and services will be
developed and acquired to support these efforts.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The Company’s unaudited financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”),
and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments,
consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results
of operations and cash flows of the Company as of and for the period ending June 30, 2023 and not necessarily indicative of the results
to be expected for the full year ending December 31, 2023. These unaudited financial statements should be read in conjunction with the
financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31,
2022.
Use of Estimates
The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit Risk
We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation
insurable amount (“FDIC”).
Cash equivalents
The Company considers all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the periods ended June
30, 2023 and December 31, 2022.
Recently issued accounting pronouncements
The Company has implemented all new applicable
accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements
unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued
that might have a material impact on its financial position or results of operations.
NOTE 3 - GOING CONCERN
The accompanying financial statements have been
prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course
of business. The Company has limited revenue beginning in May 2023 and an accumulated deficit of $6,629,810 as of June 30, 2023. The Company’s
continuation as a going concern is dependent upon its ability to generate revenue to satisfy its obligations on a timely basis and ultimately
to attain profitability. There is no guarantee that the Company’s activities will generate sufficient revenues to sustain its operations,
or its ability to sell its services to generate consistent profitability. In order to maintain operations, the Company may have to raise
additional capital from equity financing and/or from its officers, directors, or principal stockholders, subject to terms obtainable and
satisfactory to the Company. There is no guarantee that the Company will be able to raise additional funds or to do so at an advantageous
price. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned
uncertainties.
NOTE 4 - NOTES PAYABLE
On May 19, 2022, the Company issued a note payable
for $10,000 to a third party. The note matures in one year and bears interest at 6% per annum. As of June 30, 2023, there is $669 of interest
accrued on this note.
On May 20, 2022, the Company issued a note payable
for $10,000 to a third party. The note matures in one year and bears interest at 6% per annum. As of June 30, 2023, there is $667 of interest
accrued on this note.
On June 10, 2022, the Company issued a note payable
for $7,630 to a third party. The note matures in 6 months and bears interest at 10% per annum. As of June 30, 2023, there is $805 of interest
accrued on this note.
On October 18, 2022, the Company issued a note
payable for $25,000 to a third party. The note matures in one year and bears interest at 8% per annum. As of June 30, 2023, there is $1,397
of interest accrued on this note.
On January 6, 2023, the Company issued a note
payable for $15,000 to a third party. The note matures on July 6, 2023, and bears interest at 8.5% per annum. As of June 301, 2023, there
is $391 of interest accrued on this note.
On March 13, 2023, the Company issued a note payable
for $12,000 to a third party. The note matures on September 13, 2023, and bears interest at 8.5% per annum. As of June 30, 2023, there
is $305 of interest accrued on this note.
On May 11, 2023, the Company issued a note payable
for $25,000 to a third party. The note matures on May 11, 2024, and bears interest at 8% per annum. As of June 30, 2023, there is $274
of interest accrued on this note.
On May 15, 2023, the Company issued a note payable
for $25,000 to a third party. The note matures on May 15, 2024, and bears interest at 8% per annum. As of June 30, 2023, there is $252
of interest accrued on this note.
NOTE 5 – RELATED PARTY TRANSACTIONS
During the year ended December 31, 2022, Forty
7 Select Holdings LLC (“Forty 7”) advanced the Company funds, to pay for general operating expenses. Forty 7 is controlled
by Greg Shockey, an existing shareholder of the Company. As of June 30, 2023, the balance due to Forty 7 is $34,038.
On January 10, 2023, the Company issued a note
payable for $15,000 to Forty 7. The note matures on July 10, 2023, and bears interest at 8.5% per annum. As of June 30, 2023, there is
$597 of interest accrued on this note.
Refer to Note 7 for options to purchase shares
of common stock issued to related parties.
NOTE 6 – PREFERRED STOCK
The Company has designated 1,000 shares of Series
A Preferred Stock. The shares of Series A Preferred Stock have a par value of $0.0001 per share. The Series A Preferred Shares do not
have a dividend rate or liquidation preference and are not convertible into shares of common stock. Series A Preferred Stock, voting together
as a class, have the right to vote 60% of the Company’s voting shares on any and all shareholder matters (the “Majority Voting
Rights”). Additionally, the Company shall not adopt any amendments to the Company’s Bylaws, Articles of Incorporation, as
amended, make any changes to the Certificate of Designations establishing the Series A Preferred Stock, or effect any reclassification
of the Series A Preferred Stock, without the affirmative vote of at least a majority of the outstanding shares of Series A Preferred Stock.
However, the Company may, by any means authorized by law and without any vote of the holders of shares of Series A Preferred Stock, make
technical, corrective, administrative or similar changes to such Certificate of Designations that do not, individually or in the aggregate,
adversely affect the rights or preferences of the holders of shares of Series A Preferred Stock. Other than the Majority Voting Rights,
the Series A Preferred Stock does not have any other dividend, liquidation, conversion, or redemption rights, whatsoever.
NOTE 7 – OPTIONS
In the first quarter of 2022, the Company entered
into an Employment Agreement with Thomas Spruce, an officer and director of the Company. This Employment Agreement has a term of 2 years
and automatically renews for an additional 6-month term unless terminated earlier. This agreement is terminable by each of the parties
upon written notice. Under this Employment Agreement, the Company pays a base salary of $1.00 per year and issued options to purchase
500,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options vest over a period of
two years and expire 10 years from the date of grant.
Effective April 12, 2022, the Company entered
into an Advisory Agreement with Greg Shockey, an affiliate of the Company and service provider. Under this Advisory Agreement, the Company
issued options to purchase 240,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options
vest over a period of 1 year contingent upon service and expire 10 years from the date of grant.
Effective April 12, 2022, the Company entered
into an Advisory Agreement with Danijella Dragas, a third-party service provider. Under this Advisory Agreement, the Company issued options
to purchase 240,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options vest over
a period of 1 year contingent upon service and expire 10 years from the date of grant. On March 23, 2023, the Advisory Agreement was cancelled,
thereby terminating Danijella Dragas and forfeiting 60,000 unvested options.
On May 27, 2022, the Company entered into an Addendum
to Employment Agreement with Thomas Spruce, which granted Mr. Spruce options to purchase an additional 250,000 restricted shares of the
Company’s common stock at a strike price of $0.15 per share. The options vest immediately from the date of the grant and expire
10 years from the date of grant.
On November 16, 2022, the Company entered into
an Employment Agreement with Jim Kellogg, which granted Mr. Kellogg options to purchase 300,000 restricted shares of the Company’s
common stock at a strike price of $0.10 per share. The options vest over a period of 1 year contingent upon service and expire 10 years
from the date of grant.
On February 1, 2023, the Company entered into
an Advisor Agreement with Greg Shockey, which supersedes his previous Advisor Agreement with the Company, whereby, in exchange for business
development and strategy consulting, investor relations, and facilitating meetings with targeted investors, as well as other services,
the Company agreed to issue Greg Shockey options to purchase 60,000 restricted shares of common stock at signing and an additional 1,200,000
shares of restricted common stock every year thereafter for three years.
On February 1, 2023, Peter Hager was appointed
as the Company’s President and Chief Executive Officer. Per the terms of the employment agreement Mr. Hager was granted options
to purchase 6,400,000 restricted shares of the Company’s common stock, at the commencement of his initial term of services, for
an exercise price $0.06 per share, vesting in installments of 500,000 shares per fiscal quarter with the first vesting date of April 1,
2023 and 1,000,000 options to purchase restricted shares of the Company’s common stock, at the commencement of his first renewal
term of service.
On February 1, 2023, Thomas Spruce was appointed
as the Company’s Secretary and Chief Operations Officer. Per the terms of the employment agreement Mr. Spruce was granted options
to purchase 1,750,000 restricted shares of the Company’s common stock, at the commencement of his initial term of services, for
an exercise price $0.06 per share, vesting with respect to the first 250,000 shares on February 1, 2023 and vesting with respect to the
remaining 1,500,000 shares in installments of 125,000 shares per fiscal quarter with the first vesting date of April 1, 2023 and 250,000
options to purchase restricted shares of the Company’s common stock, at the commencement of his first renewal term of service.
Options issued with the following inputs | |
| | |
Options issued in the six months ended June
30, 2023, with the following inputs:
Options | |
| 11,810,000 | |
Share price | |
$ | 0.066 | |
Exercise Price | |
$ | 0.06 | |
Term | |
| 10 years | |
Volatility | |
| 209.39 | % |
Risk Free Interest Rate | |
| 3.39 | % |
Dividend rate | |
| — | |
A summary of the status of the Company’s
outstanding stock options and changes during the year is presented below:
Schedule of options activity | | |
| | | |
| | | |
| | | |
| | |
| | |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Granted | | |
| 2,030,000 | | |
$ | 0.36 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (250,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | | |
| 1,780,000 | | |
$ | 0.35 | | |
| 9.81 | | |
$ | — | |
Granted | | |
| 11,810,000 | | |
$ | 0.06 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (60,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at June 30, 2023 | | |
| 13,530,000 | | |
$ | 0.09 | | |
| 9.50 | | |
$ | — | |
Exercisable at June 30, 2023 | | |
| 3,280,000 | | |
$ | 0.19 | | |
| 9.23 | | |
$ | — | |
Schedule of stock options activity number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
NOTE 8 – WARRANTS
A summary of the status of the Company’s
outstanding stock warrants and changes during the year is presented below:
Schedule of weighted average number of shares | |
| | | |
| | | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | |
| 153,503 | | |
$ | 0.25 | | |
| 6.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercisable at June 30, 2023 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.67 | | |
$ | — | |
Schedule of weighted average number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
NOTE 9 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) management
has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that there
are no material subsequent events to disclose in these financial statements.
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
The following information should be read in conjunction
with our financial statements and related notes thereto included in Part I, Item 1, above.
Forward Looking Statements
Certain matters discussed herein are forward-looking
statements. Such forward-looking statements contained in this Form 10-Q involve risks and uncertainties, including statements as to:
| · | our future strategic plans |
| · | our future operating results; |
| · | our contractual arrangements and relationships with third parties; |
| · | the dependence of our future success on the general economy; |
| · | our possible future financings; and |
| · | the adequacy of our cash resources and working capital. |
These forward-looking statements can generally
be identified as such because the context of the statement will include words such as we “believe,” “anticipate,”
“expect,” “estimate” or words of similar meaning. Similarly, statements that describe our future plans, objectives
or goals are also forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties which are
described in close proximity to such statements and which could cause actual results to differ materially from those anticipated. Shareholders,
potential investors and other readers are urged to consider these factors in evaluating the forward-looking statements and are cautioned
not to place undue reliance on such forward-looking statements. The forward-looking statements included herein are only made as of the
date of this Form 10-Q, and we undertake no obligation to publicly update such forward-looking statements to reflect subsequent events
or circumstances.
Executive Overview
The Company was originally incorporated on May
17, 2017, under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected
mergers and acquisitions. On May 23, 2018, the Certificate of Incorporation of the Company was amended to effect a change in the Company’s
name from “Iris Grove Acquisition Corporation” to “CannAssist International Corporation”. On September 28, 2021,
the Certificate of Incorporation of the Company was amended a second time to effect a change in the Company’s name from “CannAssist
International Corporation” to the name “Electronic Servitor Publication Network, Inc.”
The Company's corporate office is located at 400
1ST Ave N., Ste. 100, Minneapolis, MN 55401. The URL of the Company’s website is https://www.xespn.com. The Company’s telephone
number is (833) 991-0800.
The Company’s common stock trades on the
OTCQB Venture Market under the stock ticker symbol “XESP.”
On July 1, 2021, and effective on October 9, 2021,
Mark Palumbo, a former officer and director of the Company, and Forty 7 Select Holdings LLC, an entity controlled by Greg Shockey (who
was an existing shareholder of the Company), entered into an agreement pursuant to which Mark Palumbo transferred all of his 1,000 shares
of Series A Preferred Stock (representing 100% of the Company’s issued and outstanding Series A Preferred Stock), of the Company
to Forty 7 Select Holdings LLC in a private transaction. The Series A Preferred Stock provides the holder thereof the right to vote 60%
of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company. Further,
Mark Palumbo contributed 7,500,000 shares of common stock held by him to the treasury of the Company for cancellation at no cost (the
“Contribution”).
On July 23, 2021, the Company entered into a Technology
License Agreement with Phitech Management, LLC, an entity controlled by Peter Hager (“Licensor”), to use, market, promote
and distribute certain technology relating to content provisioning including the related patent applications, trade-secrets and associated
knowhow, including methods, techniques, specifications, procedures, information, systems, knowledge and business processes required to
practice and carry on business in the field of data collection, security and management (the “Technology”). The initial term
of the License is 10-years (the “Initial Term”) and shall automatically be renewed for successive 1-year terms (each, a “Renewal
Term”) unless the Company elects to terminate the License by giving 30 days’ written notice prior to commencement of a Renewal
Term. In exchange for the License of the Technology, the Company issues to the Licensor 10,000,000 restricted shares of its common stock
(which is an amount equal to $2,500,000 divided by $0.25, which was the closing market price of the Company’s common stock on the
trading day prior to the effective date of the License Agreement). On October 9, 2021, at the Closing of the Technology License Agreement,
the Company received the License to the Technology and issued Licensor 10,000,000 restricted shares of the Company’s common stock,
at a cost basis of $0.25 per share.
On July 23, 2021, the Company and Mark Palumbo
entered into an agreement (the “Spin-Off Agreement”) whereby, at the Closing, the Company shall transfer 100% of the issued
and outstanding membership units of Xceptor LLC, an entity that was a wholly-owned subsidiary of the Company, to Mark Palumbo (along with
the assets and liabilities associated with the prior business) for nominal consideration as a condition of the Change-in-Control (the
“Spin-Off”). Furthermore, at the Closing, that certain Technology License Agreement entered into by and between the Company
and Mark Palumbo dated April 29, 2019 (the “Palumbo License Agreement”) shall be terminated and the Company shall assign all
rights to the underlying Intellectual Property (as defined in the Palumbo License Agreement) to Mark Palumbo. On October 9, 2021, at the
Closing of the Spin-Off Agreement, the Company transferred 100% of the issued and outstanding membership units of Xceptor LLC to Mark
Palumbo (along with the assets and liabilities associated with the prior business) in exchange for nominal consideration, and the Palumbo
License Agreement was terminated.
The Company anticipates that it would need approximately
$1,500,000 over the next 12 months to continue as a going concern, satisfy its capital commitments and continue its operations in accordance
with its current business plan. In addition to revenues generated from sales, the Chief Executive Officer and several shareholders may
fund the Company’s operations, if needed, during the next 12 months or until the Company can generate an ongoing source of capital
sufficient to independently continue its operations.
Although the Company is no longer classified as
a development-stage company, it has limited operating history and is expected to experience losses in the near term. The Company’s
independent auditors have issued a report raising substantial doubt about the Company’s ability to continue as a going concern.
Results of Operation for the Three Months
Ended June 30, 2023 and 2022
For the three months ended June 30, 2023, the
Company had revenues of $22,500. Revenues are the result of the Company’s first client (the “Client”). The Company is
delivering services to the Client related to computer processing and date preparation. The Client has contracted to use our core managed
service which utilizes our proprietary technology stack (the “Digital Engagement Engine”), that processes and programs our
clients’ information and data so that it can be provided digitally and dynamically to their target audiences. In comparison, for
the three months ended June 30, 2022, the Company had revenues of $0.
Operating expenses were $119,624 for the three
months ended June 30, 2023. Operating expenses include $32,729 of general and administrative expense, $14,500 of professional fees, and
$72,395 of non-cash stock-based compensation expense. In comparison, for the three months ended June 30, 2022, operating expenses were
$140,752, including $11,888 of general and administrative expense, $24,000 of professional fees, and $104,864 of non-cash stock-based
compensation expense.
For the three months ended June 30, 2023, the
Company posted a net loss of $100,856, compared to a net loss of $142,190 for the months ended June 30, 2022.
Results of Operation for the Six Months
Ended June 30, 2023 and 2022
For the six months ended June 30, 2023, the Company
had revenues of $22,500. As described above, revenues are the result of the Company’s first Client which has contracted to use our
core managed service which utilizes the Digital Engagement Engine, that processes and programs our clients’ information and data
so that it can be provided digitally and dynamically to their target audiences. In comparison, for the six months ended June 30, 2022,
the Company had revenues of $0.
Operating expenses were $384,025 for the six months
ended June 30, 2023. Operating expenses include $42,954 of general and administrative expense, $49,521of professional fees, and $291,550
of non-cash stock-based compensation expense. In comparison, for the six months ended June 30, 2022, operating expenses were $264,846,
including $13,547 of general and administrative expense, $49,000 of professional fees, and $202,299 of non-cash stock-based compensation
expense.
For the six months ended June 30, 2023, the Company
posted a net loss of $368,185, compared to a net loss of $266,284 for six months ended June 30, 2022.
During the six months ended June 30, 2023, the
Company used $70,859 of cash in operating activities and generated $75,770 in cash from financing activities, and the Company did not
use or generate any cash in investing activities. In comparison, for the six months ended June 30, 2022, the Company used $36,577 of cash
in operating activities and generated $55,273 in cash from financing activities, and the Company did not use or generate any cash in investing
activities.
Liquidity and Capital Resources
The accompanying unaudited condensed financial
statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities
in the normal course of business. The Company has generated revenues of 22,500 during the six months ended June 30, 2023 and had a net
loss of $361,525 for the six months ended June 30, 2023. The Company has an accumulated deficit of $6,730,666 as of June 30, 2023. The
Company requires capital for its contemplated operational and marketing activities. The obtainment of additional financing, through an
additional capital raise, the successful development of the Company’s
contemplated plan of operations, and its transition to the attainment of continued profitable operations are necessary for the Company
to continue operations.
The Company used $70,859 of cash from operations
for the six months ended June 30, 2023. Net cash provided by financing activities for the six months ended June 30, 2023 was $75,770.
As of June 30, 2023, the Company had $22,050 in
cash.
Critical Accounting Estimates and Policies
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities of the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Note 2 to the Financial Statements describes
the significant accounting policies and methods used in the preparation of the Financial Statements. Estimates are used for, but not limited
to, contingencies and taxes. Actual results could differ materially from those estimates. The following critical accounting policies
are impacted significantly by judgments, assumptions, and estimates used in the preparation of the Financial Statements.
We are subject to various loss contingencies arising
in the ordinary course of business. We consider the likelihood of loss or impairment of an asset or the incurrence of a liability,
as well as our ability to reasonably estimate the amount of loss in determining loss contingencies. An estimated loss contingency
is accrued when management concludes that it is probable that an asset has been impaired, or a liability has been incurred and the amount
of the loss can be reasonably estimated. We regularly evaluate current information available to us to determine whether such accruals
should be adjusted.
Off-Balance Sheet Arrangements
We have not entered into any off-balance sheet
arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition,
revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to
investors.
Recent Accounting Pronouncements
The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have
a material impact on its financial position or results of operations.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK
Not applicable to smaller reporting companies.
ITEM 4. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures
(as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) that
are designed to be effective in providing reasonable assurance that information required to be disclosed in our reports under the Exchange
Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange
Commission (the “SEC”), and that such information is accumulated and communicated to our management to allow timely decisions
regarding required disclosure. Management evaluated the effectiveness of our disclosure controls and procedures as of the end of the period
covered by this report. Based on that evaluation, they concluded that our disclosure controls and procedures are designed at a reasonable
assurance level and are effective for the quarterly period ended June 30, 2023.
Changes in Internal Control over Financial
Reporting
Over the past year, we have implemented changes
to our internal control over financial reporting, including hiring Peter Hager as the Company’s Chief Executive Officer and instituting
processes whereby Jim Kellogg, the Company’s Chief Financial Officer, can oversee internal controls. There were no changes in our
internal control over financial reporting that occurred during the quarter ended June 30, 2023 that have materially affected, or are reasonably
likely to materially affect, our internal control over financial reporting.
Limitations on Effectiveness of Controls and
Procedures
In designing and evaluating disclosure controls
and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable,
not absolute assurance of achieving the desired objectives. Also, the design of a control system must reflect the fact that there are
resource constraints and the benefits of controls must be considered relative to their costs.
PART II - OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS.
On November 4, 2021, a lawsuit captioned CAMRON
ELIZABETH v. MARK PALUMBO et al., Case No. CVPS2106116 was filed in the Superior Court of California, County of Riverside against the
Company and certain of the former company’s (CannAssist International Corp.) executive officers (collectively, the “Defendants”).
The Plaintiff and the former company (CannAssist International Corp.) entered into a Consulting Agreement dated November 20, 2020 (the
“Consulting Agreement”), pursuant to which Plaintiff was engaged to provide certain sales and marketing services to that Company.
As a condition of this Consulting Agreement, Plaintiff was paid a monthly fee and was granted restricted shares of the common stock of
the former company that were subject to certain vesting conditions tied to Plaintiff’s service under the Consulting Agreement. The
Consulting Agreement also contained provisions that enabled the former company to terminate the Consulting Agreement without cause after
10 days’ written notice. In September 2021, the former company exercised its right to terminate the Consulting Agreement because
management of the former company at the time of termination was dissatisfied with the quality of Plaintiff’s services under the
Consulting Agreement. Specifically, management of the former company at the time of termination received complaints from third parties
that Plaintiff behaved inappropriately in meetings where Plaintiff made presentations to potential clients and vendors on behalf of the
former company. In contrast, Plaintiff alleges, among other things, that the Defendants improperly misclassified Plaintiff as an independent
contractor, that certain of the former company’s executive officers committed sexual harassment and defamation and that Defendants
unlawfully terminated Plaintiff. A jury trial has been set for October 27, 2023. The Company believes it should not be a party to the
lawsuit since the former company, including its operations, officers, employees, contractors, assets, and liabilities were all spun out
as part of or as a result of the Spin Out Agreement dated July 23, 2021, and the Plaintiff never contracted with or was employed by the
current Company. Accordingly, the Company has a motion to dismiss certain misclassification claims set for hearing on September 11, 2023.
The Company believes that the lawsuit is without merit and intends to defend the lawsuit vigorously; however, there can be no assurance
regarding the ultimate outcome of this lawsuit.
Other than as described above, we know of no other
material, existing or pending legal proceedings against the Company, nor is it involved as a plaintiff in any material proceeding or pending
litigation. Other than as described above, we know of no other proceedings in which our directors, officers or any affiliates, or any
registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.
ITEM 1A. RISK FACTORS.
We are a smaller reporting company as defined
by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide the information under this Item.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES
AND USE OF PROCEEDS.
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM 4. MINING SAFETY DISCLOSURES.
Not applicable.
ITEM 5. OTHER INFORMATION.
None.
ITEM 6. EXHIBITS
No. |
Description |
|
|
31.1 |
Certification of Chief Executive Officer pursuant to Exchange Act Rule 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|
|
31.2 |
Certification of Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|
|
32.1 |
Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
|
|
101.INS |
XBRL Instance Document – the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. |
|
|
101.SCH |
XBRL Taxonomy Extension Schema Document |
|
|
101.CAL |
XBRL Taxonomy Calculation Linkbase Document |
|
|
101.DEF |
XBRL Taxonomy Extension Definition Linkbase Document |
|
|
101.LAB |
XBRL Taxonomy Label Linkbase Document |
|
|
101.PRE |
XBRL Taxonomy Presentation Linkbase Document |
SIGNATURES
In accordance with the requirements of the Exchange
Act, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
|
ELECTRONIC SERVITOR PUBLICATION NETWORK INC. |
|
|
Dated: August 14, 2023 |
By: /s/ Peter Hager
Peter Hager
Chief Executive Officer |
|
|
|
By: /s/ Jim Kellogg
Jim Kellogg
Chief Financial Officer
|
20
Exhibit 31.1
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO
EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT 2002
I, Peter Hager, hereby certify that:
(1) I have reviewed this Quarterly Report on Form
10-Q for the period ending June 30, 2023 of Electronic Servitor Publication Network 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) The registrant's other certifying officers
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
(a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;
(b) Designed such internal control
over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;
(c) Evaluated the effectiveness of
the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change
in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter
(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial reporting; and
(5) The registrant's other certifying officers
and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and
the audit committee of registrant's board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies in
the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material,
that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
Dated: August 14, 2023 |
/s/ Peter Hager
Peter Hager
Chief Executive Officer |
|
Exhibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO
EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT 2002
I, Jim Kellogg, hereby certify that:
(1) I have reviewed this Quarterly Report on Form
10-Q for the period ending June 30, 2023 of Electronic Servitor Publication Network 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) The registrant's other certifying officers
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
(a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;
(b) Designed such internal control
over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;
(c) Evaluated the effectiveness of
the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change
in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter
(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial reporting; and
(5) The registrant's other certifying officers
and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and
the audit committee of registrant's board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies in
the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material,
that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
Dated: August 14, 2023 |
/s/ Jim Kellogg
Jim Kellogg
Chief Financial Officer |
|
Exhibit 32.1
CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER
AND CHIEF FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
Pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), the undersigned officers of Electronic
Servitor Publication Network Inc., a Delaware corporation (the "Company"), do hereby certify, to the best of their knowledge,
that:
1. The Quarterly
Report on Form 10-Q for the period ending June 30, 2023 (the "Report") of the Company complies in all material respects 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 operations of the Company.
Dated: August 14, 2023 |
/s/ Peter Hager
Peter Hager
Chief Executive Officer |
|
Dated: August 14, 2023 |
/s/ Jim Kellogg
Jim Kellogg
Chief Financial Officer |
|
v3.23.2
Cover - shares
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6 Months Ended |
|
Jun. 30, 2023 |
Aug. 08, 2023 |
Cover [Abstract] |
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Document Fiscal Year Focus |
2023
|
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Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-55809
|
|
Entity Registrant Name |
ELECTRONIC SERVITOR PUBLICATION NETWORK INC.
|
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Entity Central Index Key |
0001709542
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Entity Tax Identification Number |
82-1873116
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Entity Incorporation, State or Country Code |
DE
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Entity Address, Address Line One |
400 1ST AVE N.
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v3.23.2
BALANCE SHEETS (UNAUDITED) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash |
$ 22,050
|
$ 17,139
|
Total assets |
22,050
|
17,139
|
Current liabilities: |
|
|
Accounts payable and accruals |
55,456
|
49,680
|
Loans payable |
129,630
|
52,630
|
Due to a related party |
49,038
|
50,268
|
Total current liabilities |
234,124
|
152,578
|
Commitments and contingencies |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
|
|
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 21,416,001 shares issued and outstanding |
2,142
|
2,142
|
Additional paid in capital |
6,516,450
|
6,224,900
|
Accumulated deficit |
(6,730,666)
|
(6,362,481)
|
Total Stockholders’ deficit |
(212,074)
|
(135,439)
|
Total Liabilities and Stockholders’ Deficit |
22,050
|
17,139
|
Series A Preferred Stock [Member] |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
|
|
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v3.23.2
BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock shares, authorized |
19,999,000
|
19,999,000
|
Preferred stock, shares outstanding |
0
|
0
|
Preferred stock, shares issued |
0
|
0
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
100,000,000
|
100,000,000
|
Common stock, shares issued |
21,416,001
|
21,416,001
|
Common stock, shares outstanding |
21,416,001
|
21,416,001
|
Series A Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock shares, authorized |
1,000
|
1,000
|
Preferred stock, shares outstanding |
1,000
|
1,000
|
Preferred stock, shares issued |
1,000
|
1,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Revenue |
$ 22,500
|
|
$ 22,500
|
|
Operating expenses: |
|
|
|
|
General and administrative |
32,729
|
11,888
|
42,954
|
13,547
|
Professional fees |
14,500
|
24,000
|
49,521
|
49,000
|
Stock based compensation |
72,395
|
104,864
|
291,550
|
202,299
|
Total operating expenses |
119,624
|
140,752
|
384,025
|
264,846
|
Loss from operations |
(97,124)
|
(140,752)
|
(361,525)
|
(264,846)
|
Other expense: |
|
|
|
|
Interest expense |
(3,732)
|
(1,438)
|
(6,660)
|
(1,438)
|
Total other expense |
(3,732)
|
(1,438)
|
(6,660)
|
(1,438)
|
Loss before provision for income taxes |
(100,856)
|
(142,190)
|
(368,185)
|
(266,284)
|
Provision for income taxes |
|
|
|
|
Net loss |
$ (100,856)
|
$ (142,190)
|
$ (368,185)
|
$ (266,284)
|
Loss per share, basic |
$ (0.00)
|
$ (0.00)
|
$ (0.02)
|
$ (0.01)
|
Loss per share, diluted |
$ (0.00)
|
$ (0.00)
|
$ (0.02)
|
$ (0.01)
|
Weighted average shares outstanding, basic |
21,416,001
|
21,416,001
|
21,416,001
|
21,416,001
|
Weighted average shares outstanding, diluted |
21,416,001
|
21,416,001
|
21,416,001
|
21,416,001
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.23.2
STATEMENTS OF CHANGES OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2021 |
|
$ 2,142
|
$ 5,876,611
|
$ (5,915,231)
|
$ (36,478)
|
Beginning balance, shares at Dec. 31, 2021 |
1,000
|
21,416,001
|
|
|
|
Warrant expense |
|
|
97,435
|
|
97,435
|
Net loss |
|
|
|
(124,094)
|
(124,094)
|
Ending balance, value at Mar. 31, 2022 |
|
$ 2,142
|
5,974,046
|
(6,039,325)
|
(63,137)
|
Ending balance, shares at Mar. 31, 2022 |
1,000
|
21,416,001
|
|
|
|
Stock option expense |
|
|
104,864
|
|
104,864
|
Net loss |
|
|
|
(142,190)
|
(142,190)
|
Ending balance, value at Jun. 30, 2022 |
|
$ 2,142
|
6,078,910
|
(6,181,515)
|
(100,463)
|
Ending balance, shares at Jun. 30, 2022 |
1,000
|
21,416,001
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
|
$ 2,142
|
6,224,900
|
(6,362,481)
|
(135,439)
|
Beginning balance, shares at Dec. 31, 2022 |
1,000
|
21,416,001
|
|
|
|
Stock option expense |
|
|
219,155
|
|
219,155
|
Net loss |
|
|
|
(267,329)
|
(267,329)
|
Ending balance, value at Mar. 31, 2023 |
|
$ 2,142
|
6,444,055
|
(6,629,810)
|
(183,613)
|
Ending balance, shares at Mar. 31, 2023 |
1,000
|
21,416,001
|
|
|
|
Stock option expense |
|
|
72,395
|
|
72,395
|
Net loss |
|
|
|
(100,856)
|
(100,856)
|
Ending balance, value at Jun. 30, 2023 |
|
$ 2,142
|
$ 6,516,450
|
$ (6,730,666)
|
$ (212,074)
|
Ending balance, shares at Jun. 30, 2023 |
1,000
|
21,416,001
|
|
|
|
X |
- DefinitionThe expense charged against earnings for the period pertaining to standard and extended warranties on the entity's goods and services granted to customers.
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v3.23.2
STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (368,185)
|
$ (266,284)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Stock based compensation |
291,550
|
202,299
|
Changes in Operating Assets and Liabilities: |
|
|
Accounts payable and accruals |
5,776
|
27,408
|
Net cash used by operating activities |
(70,859)
|
(36,577)
|
Cash flows from Investing activities: |
|
|
Cash flows from Financing activities: |
|
|
Proceeds from loans - related party |
15,000
|
27,643
|
Proceeds from loans payable |
77,000
|
27,630
|
Repayment of loans - related party |
(16,230)
|
|
Net cash provided by financing activities |
75,770
|
55,273
|
Net change in cash |
4,911
|
18,696
|
Cash, beginning of period |
17,139
|
|
Cash, end of period |
22,050
|
18,696
|
Cash Paid For: |
|
|
Cash paid for interest |
|
|
Cash paid for taxes |
|
|
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v3.23.2
DESCRIPTION OF BUSINESS AND HISTORY
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
DESCRIPTION OF BUSINESS AND HISTORY |
NOTE 1 - DESCRIPTION OF BUSINESS AND HISTORY
Description of business
The Company was originally incorporated on May
17, 2017, under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected
mergers and acquisitions. On May 23, 2018, the Certificate of Incorporation of the Company was amended to effect a change in the Company’s
name from “Iris Grove Acquisition Corporation” to “CannAssist International Corporation”. On September 28, 2021,
the Certificate of Incorporation of the Company was amended a second time to effect a change in the Company’s name from “CannAssist
International Corporation” to the name “Electronic Servitor Publication Network, Inc.” The Company’s common stock
trades on the OTCQB Venture Market under the stock ticker symbol “XESP,” previously from “CNSC,” effective January
26, 2022. The Company's corporate office is located at 400 1ST Ave N., Ste. 100, Minneapolis, MN 55401. The URL of the Company’s
website is https://www.xespn.com. The Company’s telephone number is (833) 991-0800.
The Company’s business focuses on driving
growth for Brands through effective digital interactions within current and new communities. The
Company’s proprietary technology, the Digital Engagement Engine, utilizes a combination of automation, unique data management, and
a modern workflow built on a microservices architecture to achieve greater reach and lift for content providers.
On July 1, 2021, and effective on October 9, 2021,
Mark Palumbo, a former officer and director of the Company, and Forty 7 Select Holdings LLC, an entity controlled by Greg Shockey (who
was an existing shareholder of the Company), entered into an agreement pursuant to which Mark Palumbo transferred all of his 1,000 shares
of Series A Preferred Stock (representing 100% of the Company’s issued and outstanding Series A Preferred Stock), of the Company
to Forty 7 Select Holdings LLC in a private transaction. The Series A Preferred Stock provides the holder thereof the right to vote 60%
of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company. Further,
Mark Palumbo contributed 7,500,000 shares of common stock held by him to the treasury of the Company for cancellation at no cost (the
“Contribution”).
On July 23, 2021, the Company entered into a Technology
License Agreement with Phitech Management, LLC, an entity controlled by Peter Hager (“Licensor”), to use, market, promote
and distribute certain technology relating to content provisioning including the related patent applications, trade-secrets and associated
knowhow, including methods, techniques, specifications, procedures, information, systems, knowledge and business processes required to
practice and carry on business in the field of data collection, security and management (the “Technology”). The initial term
of the License is 10-years (the “Initial Term”) and shall automatically be renewed for successive 1-year terms (each, a “Renewal
Term”) unless the Company elects to terminate the License by giving 30 days’ written notice prior to commencement of a Renewal
Term. In exchange for the License of the Technology, the Company issues to the Licensor 10,000,000 restricted shares of its common stock
(which is an amount equal to $2,500,000 divided by $0.25, which was the closing market price of the Company’s common stock on the
trading day prior to the effective date of the License Agreement). On October 9, 2021, at the Closing of the Technology License Agreement,
the Company received the License to the Technology and issued Licensor 10,000,000 restricted shares of the Company’s common stock,
at a cost basis of $0.25 per share.
On July 23, 2021, the Company and Mark Palumbo
entered into an agreement (the “Spin-Off Agreement”) whereby, at the Closing, the Company shall transfer 100% of the issued
and outstanding membership units of Xceptor LLC, an entity that was a wholly-owned subsidiary of the Company, to Mark Palumbo (along with
the assets and liabilities associated with the prior business) for nominal consideration as a condition of the Change-in-Control (the
“Spin-Off”). Furthermore, at the Closing, that certain Technology License Agreement entered into by and between the Company
and Mark Palumbo dated April 29, 2019 (the “Palumbo License Agreement”) shall be terminated and the Company shall assign all
rights to the underlying Intellectual Property (as defined in the Palumbo License Agreement) to Mark Palumbo. On October 9, 2021, at the
Closing of the Spin-Off Agreement, the Company transferred 100% of the issued and outstanding membership units of Xceptor LLC to Mark
Palumbo (along with the assets and liabilities associated with the prior business) in exchange for nominal consideration, and the Palumbo
License Agreement was terminated.
As a result of the transactions described above,
the Company is strategically aligning its business to support its mission in becoming the premier content management and distribution
platform for content providers in the global markets through the Company’s continued development and acquisitions of publication
and monetization products, services, and technologies.
Effective October 9, 2021, as a result of the
transactions described above, the business of the Company changed to focus on Electronic Sports Gaming technology and the development
of related infrastructure, specifically the development and commercialization of a technology platform specifically designed for the Electronic
Sports and Electronic Gaming markets. The platform will provide an omni-channel publishing tool, with talent identity protection and monetization
tools provided in line with interaction and media creation services. Further publication and monetization products and services will be
developed and acquired to support these efforts.
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. 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).
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The Company’s unaudited financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”),
and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments,
consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results
of operations and cash flows of the Company as of and for the period ending June 30, 2023 and not necessarily indicative of the results
to be expected for the full year ending December 31, 2023. These unaudited financial statements should be read in conjunction with the
financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31,
2022.
Use of Estimates
The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit Risk
We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation
insurable amount (“FDIC”).
Cash equivalents
The Company considers all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the periods ended June
30, 2023 and December 31, 2022.
Recently issued accounting pronouncements
The Company has implemented all new applicable
accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements
unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued
that might have a material impact on its financial position or results of operations.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.23.2
GOING CONCERN
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE 3 - GOING CONCERN
The accompanying financial statements have been
prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course
of business. The Company has limited revenue beginning in May 2023 and an accumulated deficit of $6,629,810 as of June 30, 2023. The Company’s
continuation as a going concern is dependent upon its ability to generate revenue to satisfy its obligations on a timely basis and ultimately
to attain profitability. There is no guarantee that the Company’s activities will generate sufficient revenues to sustain its operations,
or its ability to sell its services to generate consistent profitability. In order to maintain operations, the Company may have to raise
additional capital from equity financing and/or from its officers, directors, or principal stockholders, subject to terms obtainable and
satisfactory to the Company. There is no guarantee that the Company will be able to raise additional funds or to do so at an advantageous
price. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned
uncertainties.
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v3.23.2
NOTES PAYABLE
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
NOTES PAYABLE |
NOTE 4 - NOTES PAYABLE
On May 19, 2022, the Company issued a note payable
for $10,000 to a third party. The note matures in one year and bears interest at 6% per annum. As of June 30, 2023, there is $669 of interest
accrued on this note.
On May 20, 2022, the Company issued a note payable
for $10,000 to a third party. The note matures in one year and bears interest at 6% per annum. As of June 30, 2023, there is $667 of interest
accrued on this note.
On June 10, 2022, the Company issued a note payable
for $7,630 to a third party. The note matures in 6 months and bears interest at 10% per annum. As of June 30, 2023, there is $805 of interest
accrued on this note.
On October 18, 2022, the Company issued a note
payable for $25,000 to a third party. The note matures in one year and bears interest at 8% per annum. As of June 30, 2023, there is $1,397
of interest accrued on this note.
On January 6, 2023, the Company issued a note
payable for $15,000 to a third party. The note matures on July 6, 2023, and bears interest at 8.5% per annum. As of June 301, 2023, there
is $391 of interest accrued on this note.
On March 13, 2023, the Company issued a note payable
for $12,000 to a third party. The note matures on September 13, 2023, and bears interest at 8.5% per annum. As of June 30, 2023, there
is $305 of interest accrued on this note.
On May 11, 2023, the Company issued a note payable
for $25,000 to a third party. The note matures on May 11, 2024, and bears interest at 8% per annum. As of June 30, 2023, there is $274
of interest accrued on this note.
On May 15, 2023, the Company issued a note payable
for $25,000 to a third party. The note matures on May 15, 2024, and bears interest at 8% per annum. As of June 30, 2023, there is $252
of interest accrued on this note.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.2
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE 5 – RELATED PARTY TRANSACTIONS
During the year ended December 31, 2022, Forty
7 Select Holdings LLC (“Forty 7”) advanced the Company funds, to pay for general operating expenses. Forty 7 is controlled
by Greg Shockey, an existing shareholder of the Company. As of June 30, 2023, the balance due to Forty 7 is $34,038.
On January 10, 2023, the Company issued a note
payable for $15,000 to Forty 7. The note matures on July 10, 2023, and bears interest at 8.5% per annum. As of June 30, 2023, there is
$597 of interest accrued on this note.
Refer to Note 7 for options to purchase shares
of common stock issued to related parties.
|
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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v3.23.2
PREFERRED STOCK
|
6 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
PREFERRED STOCK |
NOTE 6 – PREFERRED STOCK
The Company has designated 1,000 shares of Series
A Preferred Stock. The shares of Series A Preferred Stock have a par value of $0.0001 per share. The Series A Preferred Shares do not
have a dividend rate or liquidation preference and are not convertible into shares of common stock. Series A Preferred Stock, voting together
as a class, have the right to vote 60% of the Company’s voting shares on any and all shareholder matters (the “Majority Voting
Rights”). Additionally, the Company shall not adopt any amendments to the Company’s Bylaws, Articles of Incorporation, as
amended, make any changes to the Certificate of Designations establishing the Series A Preferred Stock, or effect any reclassification
of the Series A Preferred Stock, without the affirmative vote of at least a majority of the outstanding shares of Series A Preferred Stock.
However, the Company may, by any means authorized by law and without any vote of the holders of shares of Series A Preferred Stock, make
technical, corrective, administrative or similar changes to such Certificate of Designations that do not, individually or in the aggregate,
adversely affect the rights or preferences of the holders of shares of Series A Preferred Stock. Other than the Majority Voting Rights,
the Series A Preferred Stock does not have any other dividend, liquidation, conversion, or redemption rights, whatsoever.
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v3.23.2
OPTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Options |
|
OPTIONS |
NOTE 7 – OPTIONS
In the first quarter of 2022, the Company entered
into an Employment Agreement with Thomas Spruce, an officer and director of the Company. This Employment Agreement has a term of 2 years
and automatically renews for an additional 6-month term unless terminated earlier. This agreement is terminable by each of the parties
upon written notice. Under this Employment Agreement, the Company pays a base salary of $1.00 per year and issued options to purchase
500,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options vest over a period of
two years and expire 10 years from the date of grant.
Effective April 12, 2022, the Company entered
into an Advisory Agreement with Greg Shockey, an affiliate of the Company and service provider. Under this Advisory Agreement, the Company
issued options to purchase 240,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options
vest over a period of 1 year contingent upon service and expire 10 years from the date of grant.
Effective April 12, 2022, the Company entered
into an Advisory Agreement with Danijella Dragas, a third-party service provider. Under this Advisory Agreement, the Company issued options
to purchase 240,000 restricted shares of the Company’s common stock at a strike price of $0.39 per share. The options vest over
a period of 1 year contingent upon service and expire 10 years from the date of grant. On March 23, 2023, the Advisory Agreement was cancelled,
thereby terminating Danijella Dragas and forfeiting 60,000 unvested options.
On May 27, 2022, the Company entered into an Addendum
to Employment Agreement with Thomas Spruce, which granted Mr. Spruce options to purchase an additional 250,000 restricted shares of the
Company’s common stock at a strike price of $0.15 per share. The options vest immediately from the date of the grant and expire
10 years from the date of grant.
On November 16, 2022, the Company entered into
an Employment Agreement with Jim Kellogg, which granted Mr. Kellogg options to purchase 300,000 restricted shares of the Company’s
common stock at a strike price of $0.10 per share. The options vest over a period of 1 year contingent upon service and expire 10 years
from the date of grant.
On February 1, 2023, the Company entered into
an Advisor Agreement with Greg Shockey, which supersedes his previous Advisor Agreement with the Company, whereby, in exchange for business
development and strategy consulting, investor relations, and facilitating meetings with targeted investors, as well as other services,
the Company agreed to issue Greg Shockey options to purchase 60,000 restricted shares of common stock at signing and an additional 1,200,000
shares of restricted common stock every year thereafter for three years.
On February 1, 2023, Peter Hager was appointed
as the Company’s President and Chief Executive Officer. Per the terms of the employment agreement Mr. Hager was granted options
to purchase 6,400,000 restricted shares of the Company’s common stock, at the commencement of his initial term of services, for
an exercise price $0.06 per share, vesting in installments of 500,000 shares per fiscal quarter with the first vesting date of April 1,
2023 and 1,000,000 options to purchase restricted shares of the Company’s common stock, at the commencement of his first renewal
term of service.
On February 1, 2023, Thomas Spruce was appointed
as the Company’s Secretary and Chief Operations Officer. Per the terms of the employment agreement Mr. Spruce was granted options
to purchase 1,750,000 restricted shares of the Company’s common stock, at the commencement of his initial term of services, for
an exercise price $0.06 per share, vesting with respect to the first 250,000 shares on February 1, 2023 and vesting with respect to the
remaining 1,500,000 shares in installments of 125,000 shares per fiscal quarter with the first vesting date of April 1, 2023 and 250,000
options to purchase restricted shares of the Company’s common stock, at the commencement of his first renewal term of service.
Options issued with the following inputs | |
| | |
Options issued in the six months ended June
30, 2023, with the following inputs:
Options | |
| 11,810,000 | |
Share price | |
$ | 0.066 | |
Exercise Price | |
$ | 0.06 | |
Term | |
| 10 years | |
Volatility | |
| 209.39 | % |
Risk Free Interest Rate | |
| 3.39 | % |
Dividend rate | |
| — | |
A summary of the status of the Company’s
outstanding stock options and changes during the year is presented below:
Schedule of options activity | | |
| | | |
| | | |
| | | |
| | |
| | |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Granted | | |
| 2,030,000 | | |
$ | 0.36 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (250,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | | |
| 1,780,000 | | |
$ | 0.35 | | |
| 9.81 | | |
$ | — | |
Granted | | |
| 11,810,000 | | |
$ | 0.06 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (60,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at June 30, 2023 | | |
| 13,530,000 | | |
$ | 0.09 | | |
| 9.50 | | |
$ | — | |
Exercisable at June 30, 2023 | | |
| 3,280,000 | | |
$ | 0.19 | | |
| 9.23 | | |
$ | — | |
Schedule of stock options activity number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
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v3.23.2
WARRANTS
|
6 Months Ended |
Jun. 30, 2023 |
Warrants |
|
WARRANTS |
NOTE 8 – WARRANTS
A summary of the status of the Company’s
outstanding stock warrants and changes during the year is presented below:
Schedule of weighted average number of shares | |
| | | |
| | | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | |
| 153,503 | | |
$ | 0.25 | | |
| 6.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercisable at June 30, 2023 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.67 | | |
$ | — | |
Schedule of weighted average number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
|
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v3.23.2
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE 9 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) management
has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that there
are no material subsequent events to disclose in these financial statements.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis of Presentation
The Company’s unaudited financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”),
and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments,
consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results
of operations and cash flows of the Company as of and for the period ending June 30, 2023 and not necessarily indicative of the results
to be expected for the full year ending December 31, 2023. These unaudited financial statements should be read in conjunction with the
financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31,
2022.
|
Use of Estimates |
Use of Estimates
The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
|
Concentrations of Credit Risk |
Concentrations of Credit Risk
We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation
insurable amount (“FDIC”).
|
Cash equivalents |
Cash equivalents
The Company considers all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the periods ended June
30, 2023 and December 31, 2022.
|
Recently issued accounting pronouncements |
Recently issued accounting pronouncements
The Company has implemented all new applicable
accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements
unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued
that might have a material impact on its financial position or results of operations.
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v3.23.2
OPTIONS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Options |
|
Options issued with the following inputs |
Options issued with the following inputs | |
| | |
Options issued in the six months ended June
30, 2023, with the following inputs:
Options | |
| 11,810,000 | |
Share price | |
$ | 0.066 | |
Exercise Price | |
$ | 0.06 | |
Term | |
| 10 years | |
Volatility | |
| 209.39 | % |
Risk Free Interest Rate | |
| 3.39 | % |
Dividend rate | |
| — | |
|
Schedule of options activity |
Schedule of options activity | | |
| | | |
| | | |
| | | |
| | |
| | |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Granted | | |
| 2,030,000 | | |
$ | 0.36 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (250,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | | |
| 1,780,000 | | |
$ | 0.35 | | |
| 9.81 | | |
$ | — | |
Granted | | |
| 11,810,000 | | |
$ | 0.06 | | |
| 10 | | |
$ | — | |
Cancelled | | |
| (60,000 | ) | |
$ | — | | |
| — | | |
$ | — | |
Exercised | | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at June 30, 2023 | | |
| 13,530,000 | | |
$ | 0.09 | | |
| 9.50 | | |
$ | — | |
Exercisable at June 30, 2023 | | |
| 3,280,000 | | |
$ | 0.19 | | |
| 9.23 | | |
$ | — | |
|
Schedule of stock options activity number of shares |
Schedule of stock options activity number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
|
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v3.23.2
WARRANTS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Warrants |
|
Schedule of weighted average number of shares |
Schedule of weighted average number of shares | |
| | | |
| | | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contract Term | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2021 | |
| 153,503 | | |
$ | 0.25 | | |
| 6.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Outstanding at December 31, 2022 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.92 | | |
$ | — | |
Granted | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Expired | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercised | |
| — | | |
$ | — | | |
| — | | |
$ | — | |
Exercisable at June 30, 2023 | |
| 153,503 | | |
$ | 0.25 | | |
| 5.67 | | |
$ | — | |
|
Schedule of weighted average number of shares |
Schedule of weighted average number of shares | |
| |
| |
|
Range of Exercise Prices | |
Number Outstanding 6/30/2023 | |
Weighted Average Remaining Contractual Life | |
Weighted Average Exercise Price |
$0.06 – 0.39 | |
13,590,000 | |
9.50 years | |
$0.09 |
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v3.23.2
DESCRIPTION OF BUSINESS AND HISTORY (Details Narrative) - USD ($)
|
Oct. 09, 2021 |
Jul. 23, 2021 |
Jul. 01, 2021 |
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of shares issued |
10,000,000
|
|
|
Share price |
$ 0.25
|
|
|
Phitech Management L L C [Member] |
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of shares issued |
|
10,000,000
|
|
Stock issued during period, value, issued for services |
|
$ 2,500,000
|
|
Share price |
|
$ 0.25
|
|
Chief Executive Officer [Member] |
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of shares converted (in shares) |
|
|
1,000
|
Preferred stock, voting rights |
|
|
Preferred Stock provides the holder thereof the right to vote 60%
of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company.
|
Number of shares cancelled |
|
|
7,500,000
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v3.23.2
NOTES PAYABLE (Details Narrative) - USD ($)
|
|
|
|
|
|
1 Months Ended |
|
May 15, 2023 |
May 11, 2023 |
Mar. 13, 2023 |
Jan. 06, 2023 |
Jun. 10, 2022 |
Oct. 18, 2022 |
May 20, 2022 |
May 19, 2022 |
Jun. 30, 2023 |
Third Party 1 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
|
|
|
|
|
$ 10,000
|
|
Interest rate |
|
|
|
|
|
|
|
6.00%
|
|
Interest accrued |
|
|
|
|
|
|
|
|
$ 669
|
Third Party 2 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
|
|
|
|
$ 10,000
|
|
|
Interest rate |
|
|
|
|
|
|
6.00%
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
667
|
Third Party 3 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
|
|
$ 7,630
|
|
|
|
|
Interest rate |
|
|
|
|
10.00%
|
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
805
|
Third Party 4 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
|
|
|
$ 25,000
|
|
|
|
Interest rate |
|
|
|
|
|
8.00%
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
1,397
|
Third Party 5 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
|
$ 15,000
|
|
|
|
|
|
Interest rate |
|
|
|
8.50%
|
|
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
391
|
Maturity date |
|
|
|
Jul. 06, 2023
|
|
|
|
|
|
Third Party 6 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
|
$ 12,000
|
|
|
|
|
|
|
Interest rate |
|
|
8.50%
|
|
|
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
305
|
Maturity date |
|
|
Sep. 13, 2023
|
|
|
|
|
|
|
Third Party 7 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
|
$ 25,000
|
|
|
|
|
|
|
|
Interest rate |
|
8.00%
|
|
|
|
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
274
|
Maturity date |
|
May 11, 2024
|
|
|
|
|
|
|
|
Third Party 8 [Member] |
|
|
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payble |
$ 25,000
|
|
|
|
|
|
|
|
|
Interest rate |
8.00%
|
|
|
|
|
|
|
|
|
Interest accrued |
|
|
|
|
|
|
|
|
$ 252
|
Maturity date |
May 15, 2024
|
|
|
|
|
|
|
|
|
X |
- DefinitionThe average effective interest rate during the reporting period.
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v3.23.2
PREFERRED STOCK (Details Narrative) - $ / shares
|
6 Months Ended |
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Class of Stock [Line Items] |
|
|
Preferred stock, shares authorized |
19,999,000
|
19,999,000
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Series A Preferred Stock [Member] |
|
|
Class of Stock [Line Items] |
|
|
Preferred stock, shares authorized |
1,000
|
1,000
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock voting rights |
Series A Preferred Stock, voting together
as a class, have the right to vote 60% of the Company’s voting shares
|
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v3.23.2
OPTIONS (Details 1) - $ / shares
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Dec. 31, 2022 |
Options |
|
|
Number of options outstanding at beginning |
1,780,000
|
|
Weighted average exercise pricec at beginning |
$ 0.35
|
|
Number of options, granted |
11,810,000
|
2,030,000
|
Weighted average exercise price, granted |
$ 0.06
|
$ 0.36
|
Weighted average remaining contract term, granted |
10 years
|
10 years
|
Number of options, cancelled |
(60,000)
|
(250,000)
|
Weighted average remaining contract term at ending |
9 years 6 months
|
9 years 9 months 21 days
|
Number of options outstanding at ending |
13,530,000
|
1,780,000
|
Weighted average exercise pricec at ending |
$ 0.09
|
$ 0.35
|
Number of options exercisable (in shares) |
3,280,000
|
|
Weighted average exercise price exercisable |
$ 0.19
|
|
Weighted average remaining contract term, exercisable |
9 years 2 months 23 days
|
|
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