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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 

FORM 10-Q

 

       Quarterly report pursuant Section 13 or 15(d) of the Securities Exchange Act of 1934

 

For the quarterly period ended March 31, 2024

 

OR

 

       Transition report pursuant Section 13 or 15(d) of the Securities Exchange Act of 1934

 

For the transition period from _______ to _______.

 

Commission file number: 000-49819 

 

GLOBAL ARENA HOLDING, INC.

(Exact name of Company in its charter)

 

Delaware

 

33-0931599

(State or other jurisdiction of incorporation or organization)

 

(I.R.S. Employer Identification)

 

1159 2nd Avenue, Ste 454, New York New York 10065

(Address of principal executive offices, including zip code)

 

Registrant's Telephone number, including area code: (646801-5524

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  ☒    No  

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files). Yes  ☒    No  

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer   ☐

Accelerated filer                     ☐

Non-accelerated filer     ☐

Smaller reporting company   

 

Emerging growth company    

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes  ☐    No 

 

As of July 16, 2024, the registrant had 1,479,879,507 outstanding shares of common stock.

 


 

GLOBAL ARENA HOLDINGS, INC. TABLE OF CONTENTS

 

 

 

 

Page No.

 

 

 

 

PART I. FINANCIAL INFORMATION

 

 

 

 

 

Item 1.

Unaudited Financial Statements

4

 

 

 

 

 

Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

31

 

 

 

 

 

Item 3

Quantitative and Qualitative Disclosures About Market Risk

34

 

 

 

 

 

Item 4.

Controls and Procedures

34

 

 

 

 

PART II. OTHER INFORMATION

 

 

 

 

 

Item 1

Legal Proceedings

35

 

 

 

 

 

Item 1A

Risk Factors

36

 

 

 

 

 

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

36

 

 

 

 

 

Item 3.

Defaults Upon Senior Securities

37

 

 

 

 

 

Item 4

Mine Safety Disclosures

37

 

 

 

 

 

Item 5.

Other Information

37

 

 

 

 

 

Item 6.

Exhibits

37

 

 

 

 

 

 

SIGNATURES

38

 

2


 

PART I - FINANCIAL INFORMATION

 

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934.  These statements are based on management’s beliefs and assumptions, and on information currently available to management.  Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”  Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider,” or similar expressions are used.

 

Forward-looking statements are not guarantees of future performance.  They involve risks, uncertainties, and assumptions.  Our future results and shareholder values may differ materially from those expressed in these forward-looking statements.  Readers are cautioned not to put undue reliance on any forward-looking statements.

 

3


 

Item 1.  Financial Statements

 

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

 

 

 

March 31,

   

December 31,

 

 

 

2024

   

2023

 
   

(unaudited)

       

ASSETS

 

 

 

Current Assets:

 

 

 

Cash and cash equivalents

  $ 23,577     $ 21,592  

Prepaid Expense

   

 

      -  

Total current assets

    23,577       21,592  

 

   

 

     

 

 

Deposits for proposed acquisitions

    566,150       566,150  

TOTAL ASSETS

  $ 589,727     $ 587,742  

 

   

 

     

 

 

LIABILITIES AND STOCKHOLDERS' DEFICIT

   

 

     

 

 

Current Liabilities:

   

 

     

 

 

Accounts payable

  $

343,372

    $ 343,372  

Due to related party

   

6,700

      6,700  

Accrued expenses

    4,614,138       4,527,781  

Convertible promissory notes payable, net of debt discount of $21,086 and $24,841

   

4,414,796

     

4,436,356

 

Promissory notes payable

    340,044       368,582  

Derivative liability

    29,083       9,138  

Total current liabilities

    9,748,133       9,691,929  

 

   

 

     

 

 

STOCKHOLDERS' DEFICIT

   

 

     

 

 

Global Arena Holding, Inc.

   

 

     

 

 

Preferred stock, $0.001 par value; 2,000,000 shares authorized;

   

 

     

 

 

Series B preferred stock; 250,000 shares authorized

   

 

     

 

 

49,202 and 49,202 issued and outstanding

   

49

     

49

 

Series C preferred stock; 750,000 shares authorized

               

480,000 and 0 issued and outstanding

    480       480  

Common stock, $0.001 par value; 4,000,000,000 and 4,000,000,000 shares authorized;

   

 

     

 

 

1,479,879,507 and 1,221,223,807 shares issued and outstanding

   

1,479,879

     

1,221,223

 

Additional paid-in capital

    22,013,554       22,195,411  

Accumulated deficit

    (32,629,326 )     (32,498,308 )

Total Global Arena Holding, Inc. stockholders' deficit

    (9,135,364 )     (9,081,145 )

Noncontrolling interest

    (23,042 )     (23,042 )

Total stockholders deficit

    (9,158,406 )     (9,104,187 )

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

  $ 589,727     $ 587,742  

 

The accompanying notes are an integral part of these consolidated financial statements

 

4


GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

   

For the Three Months Ended

March 31,

 

 

 

2024

   

2023

 

Revenues:

 

 

   

 

 

Services

  $ 232,123     $ 106,192  

 

   

 

     

 

 

Operating expenses:

   

 

     

 

 

Salaries and benefits

    43,967       165,378  

Marketing and advertising

    38,606       37,663  

Software development

    678       1,326  

Professional fees

    34,870       67,668  

General and administrative

    44,829       45,495  

Printing

    16,295       2,403  

Total operating expenses

    179,245       319,933  

Loss from operations

    52,878       (213,741 )

Other expenses:

   

 

     

 

 

Interest expense and financing costs

    (163,951 )     (271,204 )

Other income (expense)

   

-

      (6,581 )

Change in fair value of derivative liability

   

(19,945

)    

(34,869

)

Total other expenses

    (183,896 )     (312,654 )

 

   

 

     

 

 

Income (loss) before provision for taxes

    (131,018 )     (526,395 )

 

   

 

     

 

 

Provision for income taxes

    -       -  

 

   

 

     

 

 

Net loss

    (131,018 )     (526,395 )

 

   

 

     

 

 

Net loss attributed to noncontrolling interest

    -       -  

 

   

 

     

 

 

Net loss attributed to Global Arena Holding, Inc.

  $ (131,018 )   $ (526,395 )

 

   

 

     

 

 

Weighted average shares outstanding - basic and diluted

    1,331,365,834       248,113,809  

 

   

 

     

 

 

Earnings (loss) per share - basic and diluted

  $ (0.00 )   $ (0.00 )

 

The accompanying notes are an integral part of these consolidated financial statements.

 

5


GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

 

     

Series B Preferred Stock

   

Series C

Preferred Stock

   

Common Stock

   

Additional Paid-in

   

Accumulated

   

Total Global Stockholders'

   

Non- controlling

   

Total Stockholders'

 
     

Shares

   

Amount

   

Shares

   

Amount

   

Shares

   

Amount

   

Capital

   

Deficit

   

Deficit

   

Interest

   

Deficit

 

Balance, December 31, 2023

   

49,202

   

$

49

     

480,000

    $

480

     

1,221,223,807

   

$

1,221,223

    $

22,195,411

    $

(32,498,308

)

  $

(9,081,145

)

 

$

(23,042

)

  $

(9,104,187

)

Issuance of common stock for convertible debt and accrued interest

   

-

     

-

     

-

     

-

     

258,655,700

     

258,656

     

(181,857

    )

-

     

76,799

     

-

     

76,799

 

Net loss

   

-

     

-

     

-

     

-

     

-

     

-

     

-

     

(131,018

)

   

(131,018

)

   

-

     

(131,018

)

Balance, March 31, 2024

   

49,202

   

$

49

     

480,000

    $

480

     

1,479,879,507

   

$

1,479,879

    $

22,013,554

    $

(32,629,326

)

  $

(9,135,364

)

  $

(23,042

)

  $

(9,158,406

)

 

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

 

     

Series B Preferred Stock

   

Series C

Preferred Stock

   

Common Stock

   

Additional Paid-in

   

Accumulated

   

Total Global Stockholders'

   

Non- controlling

   

Total Stockholders'

 
     

Shares

   

Amount

   

Shares

   

Amount

   

Shares

   

Amount

   

Capital

   

Deficit

   

Deficit

   

Interest

   

Deficit

 

Balance, December 31, 2022

   

49,202

   

$

49

     

480,000

    $

480

     

270,777,969

   

$

270,778

    $

22,411,335

    $

(31,306,048

)

  $

(8,623,406

)

  $

(23,042

)

  $

(8,646,448

)

Issuance of common stock for convertible debt and accrued interest

    -       -       -       -      

67,081,217

     

67,081

     

29,363

 

   

-

     

96,444

     

-

     

96,444

 

Conversion of warrants

    -       -       -       -      

23,603,891

     

23,604

     

(23,604

)    

-

     

-

      -      

-

 

Allocated value of warrants and beneficial conversion

    -       -       -       -       -       -      

22,396

     

-

     

22,396

     

-

     

22,396

 

Net loss

   

-

     

-

     

-

     

-

     

-

     

-

     

-

     

(526,395

)

   

(526,395

)

   

-

     

(526,395

)

Balance, March 31, 2023

   

49,202

   

$

49

     

480,000

   

$

480

     

361,463,077

   

$

361,463

    $

22,439,490

    $

(31,832,443

)

  $

(9,030,961

)

  $

(23,042

)

  $

(9,054,003

)

 

The accompanying notes are an integral part of these consolidated financial statements.

 

6


GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS 

(unaudited)

 

   

Three Months ended March 31,

 
   

2024

   

2023

 

OPERATING ACTIVITIES:

           

Net loss

 

$

(131,018

)

 

$

(526,395

)

Adjustments to reconcile net income (loss) to net cash used in operating activities:

   

 

         

Amortization of debt discount

   

26,346

     

91,329

 

Change in fair value of derivative liability

   

19,945

 

   

34,867

 

Non-cash expense associated with warrant

   

-

      22,396  

Change in assets and liabilities:

   

 

         

Deferred revenue

   

-

 

   

-

 

Prepaid Expense

   

-

     

750

 

Accounts payable

   

-

     

-

 

Accrued expenses

   

91,794

     

227,807

 

Net cash used in operating activities

 

$

7,067

 

 

$

(149,246

)

                 

INVESTING ACTIVITIES:

               

Net cash used in investing activities

 

$

-

 

 

$

-

 
                 

FINANCING ACTIVITIES:

               

Proceeds from convertible promissory notes payable

   

90,000

     

93,700

 

Proceeds from promissory notes payable

   

28,000

     

31,687

 

Repayment of convertible promissory notes payable

   

(70,510

)

   

(65,050

)

Repayment of promissory notes payable

   

(52,572

)

   

(47,615

)

Investment from Director

   

-

      6,700  

Net cash provided by financing activities

 

$

(5,082

)  

$

19,422

 
                 

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

   

1,985

     

(129,824

)

CASH AND CASH EQUIVALENTS, BEGINNING BALANCE

   

21,592

     

149,714

 

CASH AND CASH EQUIVALENTS, ENDING BALANCE

 

$

23,577

   

$

19,890

 
                 

CASH PAID FOR:

               

Interest

 

$

-

   

$

-

 

Income taxes

 

$

-

   

$

-

 
                 

NON-CASH INVESTING AND FINANCING ACTIVITIES:

               

Allocated value of warrants and beneficial conversion features related to debt

 

$

-

   

$

22,396

 

Debt converted to common stock

 

$

76,799

   

$

96,44

 

Original Issuance Discount

 

$

22,722

   

$

-

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

7


Global Arena Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

For the Three Months Ended March 31, 2024 and 2023

(Unaudited)

 

NOTE 1 - ORGANIZATION

 

Organization and Business

 

Global Arena Holding, Inc. (formerly, Global Arena Holding Subsidiary Corp.) (GAHI), was formed in February 2009, in the state of Delaware. GAHI and its subsidiaries (the Company) was previously a financial services firm and currently is focusing on the following businesses through these subsidiaries:

 

On February 25, 2015, Global Election Services, Inc. (GES) formed on February 25, 2015, provides comprehensive technology-enabled paper absentee/mail ballot and internet election services to organizations such as craft and trade organizations, labor unions, political parties, co-operatives and housing organizations, associations and professional societies, universities, and political organizations. GES has developed proprietary election software for a data storage and retrieval registration system to determine voter eligibility and prevent duplicate votes with In-Person digital signature capture, as well as proprietary election software for scanning/tabulation utilizing advanced OMR/OCR/Barcode imaging software featuring de-skewing, de-speckling, and image correction. This system provides three types of audit capabilities. The hardware includes high speed optical scanners that are hard lined to a computer with all Wi-Fi disabled so the entire tabulation process occurs offline, eliminating the opportunity for hacking. GES is also working with multiple vendors and has made investments in companys who are developing Blockchain Technology for a data storage and retrieval registration system; tabulation of paper Absentee/Mail Ballots; and internet voting.

 

On March 25, 2021, the Company entered into a second amended purchase agreement (APA) with Election Services Solutions. Under the second APA the Company entered into an amended asset purchase agreement with Election Services Solutions, LLC. Under the amended APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC and the Company will pay $650,000, of which $511,150 has already been paid, and issue 40,000,000 common shares to purchase these assets under this second amended APA. This APA replaces the first amended purchase agreement signed on May 10, 2019 wherein the Company was to purchase 100% of the assets of Election Services Solutions, LLC. The Company was to pay $550,000, of which $511,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this first amended APA. GES derives over 80 % of its current business from Election Services Solutions. Management anticipates the closing of this transaction will occur in the third quarter of 2024.

 

On May 20, 2015, the Company incorporated a new wholly owned entity in the State of Delaware called GAHI Acquisition Corp. This entity was incorporated at the time to be the merger subsidiary for the acquisition of Blockchain Technologies Corp. (BTC) and other software system development.

 

On May 20, 2015, the Company entered into an agreement and plan of merger with BTC. Under this agreement, BTC would have merged with GAHI Acquisition, and GAHI Acquisition, would have been the surviving corporation. As consideration for the merger, the Company was to reserve a number of shares equal to 1/3 the total issued and outstanding of the Company to be issued to BTC shareholders at closing. On October 20, 2015, the parties agreed to extend the closing date of the merger to December 15, 2015. This agreement expired on December 15, 2015.

 

8

 

NOTE 1 - ORGANIZATION (continued)

 

Concurrently, on October 20, 2015, the Company paid $125,000 in cash to BTC and issued to Nikolaos Spanos 1,377,398 of its common shares and 1,993,911 warrants to purchase its common shares at the exercise price of $.10 per common share with an exercise period of three years. The warrants have expired. The common shares and warrants were issued for the purchase of 1,000,000 common shares of BTC. Said common shares of BTC represented ten percent (10%) of the outstanding equity in BTC on October 20, 2015. The securities issued by the Company were issued pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933. There has been no further activity in GAHI Acquisition Corp.

 

On March 28, 2017, the United States Patent Office issued patents to BTC covering Election Intellectual Property, US Patent #9,608,829, Issued March 28, 2017. As an equity shareholder in BTC only, GAHC and GES have not used the BTC US Patent. Any use of the patent would require a new negotiation, and new contract with BTC.

 

The Company has determined that the initial investment of Blockchain Technologies Corp. will be written off. The Companys Board of Directors cancelled all transactions previously proposed but never acted on concerning GAHI Acquisition. GAHI Acquisition will remain a subsidiary for the exclusive use of any future transactions involving Blockchain Technologies Corporation.

 

The Company, GAHI, and GES do not trade crypto currency, nor participate in Initial Coin Offerings.

 

On June 15, 2019, GES entered into a Term Sheet, and Common Stock Purchase Agreement to create a joint venture with TrueVote, Inc. Under the terms of the agreement GES was to invest $50,000 into a 24 Month Debenture and issue a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company. The Company will receive 3 million common shares of TrueVote, representing  30% of TrueVote Inc. The Company on December 17, 2019 paid $ 40,000 to True Vote. Under the terms of the agreement GES is to invest an additional $10,000 and the Company issue a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company. The transaction closed on February 27, 2023.  

 

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members. The Company was formed to explore opportunities in the oil, gas, mineral, and energy business. Tidewater Energy Group Inc. has 40,000,000 common shares authorized; par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%). The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

 

Going Concern

 

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the continuation of the Company as a going concern. The Company has generated recurring losses from operations and cash flow deficits from its operations since inception and has had to continually borrow to continue operating. In addition, certain of the Company’s debt is in default as of March 31, 2024. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or acquire or develop a business that generates sufficient positive cash flows from operations. The Company continues to raise funds from the issuance of additional convertible promissory note. Management is hopeful that with their ability to raise additional funds that the Company should be able to continue as a going concern.

 

The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue as a going concern.

 

9

 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Principles of Consolidation

 

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES, GAHI Acquisition Corp and Tidewater Energy Group, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

 

Noncontrolling Interest

 

The Company follows ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

 

The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and comprehensive loss.

 

Basic and Diluted Earnings (Loss) Per Share

 

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

 

             

 

 

March 31,

 

 

 

2024

   

2023

 

Options

    -       -  

Warrants

    1,038,083,333       1,193,260,301  

Convertible notes

    1,409,370,579       1,804,346,045  

Total

    2,447,453,912       2,997,606,346  

 

Management Estimates

 

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 certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods.  Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

 

10

 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 

Cash and Cash Equivalents

 

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

 

Convertible Debt

 

Convertible debt is accounted for under FASB ASC 470, Debt  Debt with Conversion and Other Options. The Company records a beneficial conversion feature (BCF) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital.  The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

 

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense. 

 

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

 

Derivative Financial Instruments

 

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

 

Revenue Recognition

 

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

 

11

 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 

Share-Based Compensation

 

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

 

Fair Value of Financial Instruments

 

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

 

Fair Value Measurements

 

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

 

 

Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

 

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

 

Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

 

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short-term nature.

 

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

 

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

 

12

 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 

The following table presents the Companys assets and liabilities required to be reflected within the fair value hierarchy as of March 31, 2024 and December 31, 2023.

 

 

 

Fair Value

As of

   

Fair Value Measurements at

 

Description

 

March 31,

2024

   

March 31, 2024

Using Fair Value Hierarchy

 

 

 

 

   

Level 1

   

Level 2

   

Level 3

 

Beneficial conversion feature

  $

29,083

    $

-

    $

29,083

    $

-

 

 

   

 

     

 

     

 

     

 

 

Total

  $

29,083

    $

-

    $

29,083

    $

-

 

 

   

 

     

 

     

 

     

 

 

 

 

Fair Value

     

 

 

 

 

As of

   

Fair Value Measurements at

 

Description

 

December 31,

2023

   

December 31, 2023

Using Fair Value Hierarchy

 

 

   

 

   

Level 1

   

Level 2

   

Level 3

 

Beneficial conversion feature

  $

9,138

    $

-

    $

9,138

    $

-

 

 

   

 

     

 

     

 

     

 

 

Total

  $

9,138

    $

-

    $

9,138

    $

-

 

 

Income Taxes

 

The Comp