Quarterly report pursuant to Section 13 or 15(d)

EARNINGS PER SHARE (Tables)

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EARNINGS PER SHARE (Tables)
3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
SCHEDULE OF ANTI DILUTIVE SECURITIES

The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period:

 

    2024     2023  
    For the Three Months Ended March 31,  
    2024     2023  
Convertible notes payable     411,430       454,874  
Restricted stock units     25,307       4,295  
Warrants to purchase shares of common stock     124,159       314,462  
Total potentially dilutive shares     560,896       773,631  
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE

The following table sets forth the computation of basic and diluted net income per share:

 

    2024     2023  
    Three Months Ended March 31,  
    2024     2023  
             
Net loss attributable to the common stockholders   $ (758,088 )   $ (1,341,036 )
                 
Basic weighted average outstanding shares of common stock     1,230,354       961,641  
Dilutive effect of options and warrants     -       -  
Diluted weighted average common stock and common stock equivalents     1,230,354       961,641  
                 
Loss per share:                
Basic and diluted   $ (0.62 )   $ (1.39 )