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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q/A
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended June 30, 2024
OR
☐TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from __________________ to _________________
Commission
file number: 000-52942
BLUE
LINE PROTECTION GROUP, INC.
(Exact
name of registrant as specified in its charter)
Nevada |
|
20-5543728 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(IRS
Employer
Identification
No.) |
|
|
|
5765
Logan St.
Denver,
CO |
|
80216 |
(Address
of principal executive offices) |
|
(Zip
Code) |
(800)
844-5576
(Registrant’s
telephone number, including area code)
N/A
(Former
name, former address and former fiscal year, if changed since last report)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
N/A |
|
N/A |
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 a checkmark whether the registrant has submitted electronically every Interactive Date 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, a smaller reporting
company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer”, “smaller
reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
|
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
|
Emerging
growth company |
☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As
of August 14, 2024, the registrant had 8,250,144 outstanding shares of common stock.
Explanatory
Note
This
Amended 10-Q is being filed to correct the table in the “Revenue Recognition” section of Note 2 to the financial statements.
FORWARD-LOOKING
STATEMENTS
The
information in this report contains forward-looking statements and information within the meaning of Section 27A of the Securities Act
of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, (“the Exchange Act”), which are
subject to the “safe harbor” created by those sections. The words “anticipates,” “believes,” “estimates,”
“expects,” “intends,” “may,” “plans,” “projects,” “will,” “should,”
“could,” “predicts,” “potential,” “continue,” “would” and similar expressions
are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. We
may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements and you should not place undue
reliance on our forward-looking statements. Actual results or events could differ materially from the plans, intentions and expectations
disclosed in the forward-looking statements that we make. The forward-looking statements are applicable only as of the date on which
they are made, and we do not assume any obligation to update any forward-looking statements. All forward-looking statements in this Form
10-Q are made based on our current expectations, forecasts, estimates and assumptions, and involve risks, uncertainties and other factors
that could cause results or events to differ materially from those expressed in the forward-looking statements. In evaluating these statements,
you should specifically consider various factors, uncertainties and risks that could affect our future results or operations. These factors,
uncertainties and risks may cause our actual results to differ materially from any forward-looking statement set forth in this Form 10-Q.
You should carefully consider these risk and uncertainties described and other information contained in the reports we file with or furnish
to the SEC before making any investment decision with respect to our securities. All forward-looking statements attributable to us or
persons acting on our behalf are expressly qualified in their entirety by this cautionary statement.
TABLE
OF CONTENTS
BLUE
LINE PROTECTION GROUP, INC.
CONSOLIDATED
BALANCE SHEETS
| |
June 30, | | |
December 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Assets | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash and equivalents | |
$ | 821,687 | | |
$ | 585,780 | |
Accounts receivable | |
| 328,447 | | |
| 368,352 | |
Prepaid expenses and deposits | |
| 34,398 | | |
| 34,174 | |
Total current assets | |
| 1,184,532 | | |
| 988,306 | |
| |
| | | |
| | |
Long-term assets: | |
| | | |
| | |
Right to use assets | |
| 514,047 | | |
| 586,620 | |
Machinery and equipment, net of accumulated depreciation of $818,063 and $754,281, respectively | |
| 219,313 | | |
| 254,171 | |
Fixed assets of discontinued operations | |
| 2,782 | | |
| 2,782 | |
Total long term assets | |
| 736,142 | | |
| 843,573 | |
| |
| | | |
| | |
Security Deposit | |
| 28,960 | | |
| 28,960 | |
| |
| | | |
| | |
Total assets | |
| 1,949,634 | | |
| 1,860,839 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Deficit | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
| |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 527,056 | | |
$ | 511,622 | |
Financed lease liabilities | |
| - | | |
| 22,022 | |
Notes payable - related parties | |
| 152,771 | | |
| 152,771 | |
Convertible notes payable - related parties, net of unamortized discount | |
| 638,500 | | |
| 638,500 | |
Current portion of operating lease obligation | |
| 147,668 | | |
| 121,519 | |
Derivative liabilities | |
| 704,143 | | |
| 503,584 | |
Total current liabilities | |
| 2,170,138 | | |
| 1,950,018 | |
| |
| | | |
| | |
Long-term liabilities: | |
| | | |
| | |
Financed lease liabilities - long term | |
| - | | |
| 15,545 | |
Notes payable - related parties | |
| 656,424 | | |
| 773,989 | |
Operating lease liability-long term | |
| 420,580 | | |
| 494,215 | |
Total long-term liabilities | |
| 1,077,004 | | |
| 1,283,749 | |
| |
| | | |
| | |
Total liabilities | |
| 3,247,142 | | |
| 3,233,767 | |
| |
| | | |
| | |
Stockholders’ deficit: | |
| | | |
| | |
Preferred Stock, $0.001 par value, 1,000,000 shares authorized, 200,000 shares issued and outstanding as of June 30, 2024
and December 31, 2023, respectively | |
| 200 | | |
| 200 | |
Common Stock, $0.001 par value, 14,000,000 shares authorized, 8,250,144 and 8,250,144 issued and
outstanding as of June 30, 2024 and December 31, 2023, respectively | |
| 8,251 | | |
| 8,251 | |
Common Stock, owed but not issued, 129 shares and 129 shares as of June 30, 2024 and December 31, 2023, respectively | |
| 13 | | |
| 13 | |
Additional paid-in capital | |
| 10,283,427 | | |
| 10,233,185 | |
Accumulated deficit | |
| (11,589,399 | ) | |
| (11,614,577 | ) |
Total stockholders’ deficit | |
| (1,297,508 | ) | |
| (1,372,928 | ) |
| |
| | | |
| | |
Total liabilities and stockholders’ deficit | |
$ | 1,949,634 | | |
$ | 1,860,839 | |
The
accompanying notes are an integral part of these consolidated financial statements.
BLUE
LINE PROTECTION GROUP, INC.
CONSOLIDATED
STATEMENTS OF OPERATIONS
(UNAUDITED)
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
For the three months ended | | |
For the six months ended | |
| |
June 30, | | |
June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Revenue | |
$ | 1,143,143 | | |
| 1,104,501 | | |
$ | 2,285,778 | | |
$ | 2,113,567 | |
Cost of revenue | |
| (418,734 | ) | |
| (367,652 | ) | |
| (795,963 | ) | |
| (728,579 | ) |
Gross profit | |
| 724,409 | | |
| 736,849 | | |
| 1,489,815 | | |
| 1,384,988 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative expenses | |
| 576,038 | | |
| 559,853 | | |
| 1,143,741 | | |
| 1,111,985 | |
Total expenses | |
| 576,038 | | |
| 559,853 | | |
| 1,143,741 | | |
| 1,111,985 | |
| |
| | | |
| | | |
| | | |
| | |
Operating Income | |
| 148,371 | | |
| 176,996 | | |
| 346,074 | | |
| 273,003 | |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (47,969 | ) | |
| (55,437 | ) | |
| (97,489 | ) | |
| (98,934 | ) |
Income / (Loss) on derivative | |
| (232,533 | ) | |
| 9,356 | | |
| (223,407 | ) | |
| (48,719 | ) |
Total other income / (expenses) | |
| (280,502 | ) | |
| (46,081 | ) | |
| (320,896 | ) | |
| (147,653 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income / (loss) | |
$ | (132,131 | ) | |
$ | 130,915 | | |
$ | 25,178 | | |
$ | 125,350 | |
| |
| | | |
| | | |
| | | |
| | |
Net income per common share: Basic and Diluted | |
$ | (0.00 | ) | |
$ | 0.02 | | |
$ | 0.00 | | |
$ | 0.01 | |
Net income per common share: Basic | |
$ | (0.00 | ) | |
$ | 0.02 | | |
$ | 0.00 | | |
$ | 0.01 | |
Net Income / (loss) per common share: Diluted | |
$ | (0.00 | ) | |
$ | 0.01 | | |
$ | 0.00 | | |
$ | 0.01 | |
| |
| | | |
| | | |
| | | |
| | |
Weighted average number of | |
| | | |
| | | |
| | | |
| | |
common shares outstanding- Basic and Diluted | |
| 8,250,144 | | |
| 8,250,144 | | |
| 8,250,144 | | |
| 8,398,062 | |
common shares outstanding- Basic | |
| 8,250,144 | | |
| 8,250,144 | | |
| 8,250,144 | | |
| 8,398,062 | |
common shares outstanding- Diluted | |
| 8,250,144 | | |
| 13,040,506 | | |
| 13,627,901 | | |
| 13,188,424 | |
The
accompanying notes are an integral part of these consolidated financial statements.
BLUE
LINE PROTECTION GROUP, INC.
CONSOLIDATED
STATEMENTS OF CASH FLOWS
FOR
THE SIX MONTHS ENDED JUNE 30, 2024 AND 2023
| |
2024 | | |
2023 | |
| |
For the six months ended | |
| |
June 30, | |
| |
2024 | | |
2023 | |
Operating activities | |
| | | |
| | |
Net income | |
$ | 25,178 | | |
$ | 125,350 | |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation | |
| 41,883 | | |
| 68,412 | |
Amortization of right to use | |
| 72,573 | | |
| 66,082 | |
Noncash operating lease expense | |
| | | |
| | |
Common stock issued for services | |
| | | |
| | |
Stock Option expense | |
| 27,394 | | |
| 74,816 | |
Change in fair value of derivative liabilities | |
| 223,407 | | |
| 48,719 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Decrease / (increase) in accounts receivable | |
| 39,905 | | |
| (12,891 | ) |
(Increase) / decrease in deposits and prepaid expenses | |
| (224 | ) | |
| (2,048 | ) |
Increase (decrease) in accounts payable and accrued liabilities | |
| 15,435 | | |
| 8,567 | |
Increase (decrease) in lease obligations | |
| (47,486 | ) | |
| (68,796 | ) |
Net cash provided by operating activities | |
| 398,065 | | |
| 308,211 | |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Purchase of fixed assets | |
| (7,025 | ) | |
| - | |
Net cash used in investing activities | |
| (7,025 | ) | |
| - | |
| |
| | | |
| | |
Financing activities | |
| | | |
| | |
Repayments on convertible notes payable - related party | |
| - | | |
| (42,526 | ) |
Repayments from notes payable - related party | |
| (117,565 | ) | |
| (111,843 | ) |
Payments on notes payable | |
| (37,568 | ) | |
| (20,835 | ) |
Net cash used in financing activities | |
| (155,133 | ) | |
| (175,204 | ) |
| |
| | | |
| | |
Net increase in cash | |
| 235,907 | | |
| 133,007 | |
Cash - beginning | |
| 585,780 | | |
| 280,073 | |
Cash - ending | |
$ | 821,687 | | |
$ | 413,080 | |
| |
| | | |
| | |
Supplemental disclosures of cash flow information: | |
| | | |
| | |
Interest paid | |
$ | - | | |
$ | 40,305 | |
Income taxes paid | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Non-cash investing and financing activities: | |
| | | |
| | |
Derivative resolution | |
$ | 22,848 | | |
$ | 24,075 | |
The
accompanying notes are an integral part of these consolidated financial statements.
BLUE
LINE PROTECTION GROUP, INC.
CONSOLIDATED
STATEMENTS OF STOCKHOLDERS’ DEFICIT
FOR
THE THREE AND SIX MONTHS ENDED JUNE 30, 2024 AND 2023
(UNAUDITED)
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| |
| | |
| | |
| | |
| | |
Additional | | |
| | |
| | |
| |
| |
Preferred Stock | | |
Common Stock | | |
Paid-in | | |
Stock | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Payable | | |
Deficit | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, March 31, 2023 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,125,481 | | |
| 13 | | |
$ | (11,971,323 | ) | |
$ | (1,837,378 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options expense | |
| - | | |
| - | | |
| | | |
| | | |
| 39,306 | | |
| - | | |
| - | | |
| 39,306 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Derivative resolution | |
| - | | |
| - | | |
| - | | |
| - | | |
| 23,019 | | |
| - | | |
| - | | |
| 23,019 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income for the three months ended June 30, 2023 | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 130,915 | | |
| 130,915 | |
Balance, June 30, 2023 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,187,806 | | |
| 13 | | |
$ | (11,840,408 | ) | |
$ | (1,644,138 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, March 31, 2024 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,269,730 | | |
| 13 | | |
$ | (11,457,268 | ) | |
$ | (1,179,074 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| 13,697 | | |
| - | | |
| - | | |
| 13,697 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income for the three months ended June 30, 2024 | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (132,131 | ) | |
| (132,131 | ) |
Balance, June 30, 2024 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,283,427 | | |
| 13 | | |
$ | (11,589,399 | ) | |
$ | (1,297,508 | ) |
| |
| | |
| | |
| | |
| | |
Additional | | |
| | |
| | |
| |
| |
Preferred Stock | | |
Common Stock | | |
Paid-in | | |
Stock | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Payable | | |
Deficit | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2022 | |
| 200,000 | | |
$ | 00 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,065,896 | | |
| 13 | | |
$ | (11,965,758 | ) | |
$ | (1,891,398 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| 74,816 | | |
| - | | |
| - | | |
| 74,816 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Derivative resolution | |
| - | | |
| - | | |
| - | | |
| - | | |
| 47,094 | | |
| - | | |
| - | | |
| 47,094 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income for Six months ended June 30, 2023 | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 125,350 | | |
| 125,350 | |
Balance, June 30, 2023 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,187,806 | | |
| 13 | | |
$ | (11,840,408 | ) | |
$ | (1,644,138 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2023 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,223,185 | | |
| 13 | | |
$ | (11,614,577 | ) | |
$ | (1,372,928 | ) |
Balance | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,223,185 | | |
| 13 | | |
$ | (11,614,577 | ) | |
$ | (1,372,928 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options expense | |
| - | | |
| - | | |
| - | | |
| - | | |
| 27,394 | | |
| - | | |
| - | | |
| 27,394 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Derivative resolution | |
| - | | |
| - | | |
| - | | |
| - | | |
| 22,848 | | |
| - | | |
| - | | |
| 22,848 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income for six months ended June 30, 2024 | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 25,178 | | |
| 25,178 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 25,178 | | |
| 25,178 | |
Balance, June 30, 2024 | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,283,427 | | |
| 13 | | |
$ | (11,589,399 | ) | |
$ | (1,297,508 | ) |
Balance | |
| 200,000 | | |
$ | 200 | | |
| 8,250,144 | | |
$ | 8,251 | | |
$ | 10,283,427 | | |
| 13 | | |
$ | (11,589,399 | ) | |
$ | (1,297,508 | ) |
The
accompanying notes are an integral part of these consolidated financial statements.
Blue
Line Protection Group, Inc.
Notes
to Consolidated Financial Statements
Note
1 – History and organization of the company
The
Company was originally organized on September 11, 2006 (Date of Inception) under the laws of the State of Nevada, as The Engraving Masters,
Inc. The Company was authorized to issue up to 100,000,000 shares of its common stock and 100,000,000 shares of preferred stock, each
with a par value of $0.001 per share.
On
March 14, 2014, the Company acquired Blue Line Protection Group, Inc., a Colorado corporation formed in February 2014 (“Blue Line
Colorado”), as a wholly-owned subsidiary of the Company. The Company provides armed protection and transportation, banking, compliance,
and training services to the lawful cannabis industry, including shipment protection, money escorts, asset vaulting and transportation
and storage of currency.
On
May 2, 2014, the Company changed its name from The Engraving Masters, Inc. to Blue Line Protection Group, Inc. (“BLPG”)
On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally, the authorized capital of the Company concurrently increased to 1,400,000,000 shares of common stock.
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.
Note
2 – Accounting policies and procedures
Principles
of consolidation
For
the periods ended June 30, 2024 and 2023 the consolidated financial statements include the accounts of Blue Line Protection Group, Inc.,
Blue Line Advisory Services, Inc. (a Nevada corporation; “BLAS”), Blue Line Capital, Inc. (a Colorado corporation; “Blue
Line Capital”), Blue Line Protection Group (California), Inc. (a California corporation; “Blue Line California”), Blue
Line Colorado, Blue Line Protection Group Illinois, Inc. (an Illinois corporation; “Blue Line Illinois”), BLPG, Inc. (a Nevada
corporation; “Blue Line Nevada”), Blue Line Protection Group (Washington), Inc. (a Washington corporation; “Blue Line
Washington”). All significant intercompany balances and transactions have been eliminated. BLPG and its subsidiaries are collectively
referred herein to as the “Company.”
Interim
financial statements
The
unaudited interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting
principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities
and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company
believes that the disclosures are adequate to make the information presented not misleading.
In
the opinion of management, these statements reflect all adjustments, all of which are of a normal recurring nature, which, in the opinion
of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial
statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2023 and notes thereto
included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim
reports.
Results
of operations for the interim periods are not indicative of annual results.
Basis
of presentation
The
consolidated financial statements present the balance sheets, statements of operations, stockholders’ equity (deficit) and cash
flows of the Company. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting
principles in the United States of America.
The
Company has adopted December 31 as its fiscal year end.
Derivatives
The
Company evaluates convertible notes payable, stock options, stock warrants and other contracts to determine if those contracts or embedded
components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40,
Derivative Instruments and Hedging: Contracts in Entity’s Own Equity.
The
result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and
is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability,
the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of
a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity.
Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified
to a liability account at the fair value of the instrument on the reclassification date.
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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results
could differ from those estimates.
Cash
and cash equivalents
The
Company maintains a cash balance in a non-interest-bearing account. For the purpose of the statements of cash flows, all highly liquid
investments with an original maturity of three months or less are considered to be cash equivalents. As of June 30, 2024, the Company
has cash in excess of FDIC insured limits of $571,687. There were no cash equivalents as of June 30, 2024 or December 31, 2023.
Accounts
receivable
Accounts
receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides
for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for
doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts
receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in
the future. Management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based
on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances
are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
Allowance
for uncollectible accounts
The
Company estimates losses on receivables based on known troubled accounts, if any, and historical experience of losses incurred. There
was no allowance for doubtful customer receivables at June 30, 2024 and December 31, 2023.
Property
and equipment
Property
and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements
are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired
or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included
in the results of operations for the respective periods. Depreciation is provided over the estimated useful lives of the related assets
using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated)
for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:
Schedule of Estimated Useful Lives of Property and Equipment
Automotive
Vehicles |
|
5
years |
Furniture
and Equipment |
|
5
years |
Buildings
and Improvements |
|
the
lesser of the life of the lease or the estimated useful life of the lease |
The
Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying
value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition.
In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an
amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment
include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand,
competition and other economic factors. Based on this assessment there was no impairment as June 30, 2024 and December 31, 2023. Depreciation
expense for the three and six months ended June 30, 2024 and 2023 was $19,891,
$41,883,
$33,492 and $68,412 respectively.
During the year ended December 31, 2023 the Company recognized $1,000
from the sale of a vehicle.
Impairment
of long-lived assets
The
Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of
Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in
circumstances indicate that the historical cost or carrying value of an asset may no longer be appropriate. The Company assesses recoverability
of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition.
If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between
the asset’s carrying value and its fair value or disposable value. As of June 30, 2024 and December 31, 2023, the Company determined
that none of its long-lived assets were impaired.
Concentration
of business and credit risk
The
Company has no significant off-balance sheet risks such as foreign exchange contracts, option contracts or other hedging arrangements.
The Company’s financial instruments that are exposed to concentration of credit risks consist primarily of cash. The Company maintains
its cash in bank accounts, which may at times, exceed federally insured limits.
The
Company had one major customer which generated 9.6% of total revenue for the six months ended June 30, 2024 and one customer comprised
11% of the account receivable balance at June 30, 2024.
The
Company had one major customer which generated 9.7% of total revenue for the six months ended June 30, 2023 and one customer comprised
22.9% of the account receivable balance at June 30, 2023.
Related
party transactions
FASB
ASC 850, “Related Party Disclosures” requires companies to include in their financial statements disclosures of material
related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any
principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive
officer.
Fair
value of financial instruments
The
carrying amounts reflected in the balance sheets for cash, accounts payable and related party payables approximate the respective fair
values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale.
As
required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value
hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in
active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly;
and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The
three levels of the fair value hierarchy are described below:
Level
1: |
Unadjusted
quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; |
Level
2: |
Quoted
prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term
of the asset or liability; |
|
|
Level
3: |
Prices
or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by
little or no market activity). |
The
following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded
at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy
as of June 30, 2024 and December 31, 2023:
June
30, 2024
Schedule of Fair Value of Liabilities Measured on Recurring Basis
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
Total | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
December
31, 2023
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
Total | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
The
embedded conversion feature in the convertible debt instruments that the Company issued that became convertible qualified them as derivative
instruments since the number of shares issuable under the notes are indeterminate based on guidance in FASB ASC 815, Derivatives and
Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible
debt on the date that the instrument became convertible. The valuation of the derivative liability was determined through the use of
the Monte Carlo option-pricing model (See Note 8).
Revenue
Recognition
The
Company recognizes revenue when delivery of the promised goods or services is transferred to its customers in an amount that reflects
the consideration that the Company expects to be entitled to in exchange for those goods or services. We determine revenue recognition
through the following five steps:
|
● |
Identify
the contract with the customer; |
|
|
|
|
● |
Identify
the performance obligations in the contract; |
|
|
|
|
● |
Determine
the transaction price; |
|
|
|
|
● |
Allocate
the transaction price to the performance obligations in the contract; and |
|
|
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
We
generate substantially all our revenue from providing services to customers. The Company records revenue when the 5 steps above have
been completed.
Effective
January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition
requirements in Topic 605, Revenue Recognition, and most industry-specific revenue recognition guidance throughout the Industry Topics
of the Accounting Standards Codification. The updated guidance states that an entity should recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in
exchange for those goods or services. The guidance also provides for additional disclosures with respect to revenues and cash flows arising
from contracts with customers. The Company adopted the standard using the modified retrospective approach effective January 1, 2018.
The adoption of these standards did not have an impact on the Company’s Statements of Operations for the year ended December 31,
2018.
Revenue
is characterized by several lines of services and typically the pricing is fixed.
Schedule of Revenue by Major Customers by Reporting Segments
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Three Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 525,432 | | |
$ | 494,813 | |
Service: Currency Processing | |
$ | 606,198 | | |
$ | 593,058 | |
Service: Compliance | |
$ | 11,513 | | |
$ | 16,630 | |
Total | |
$ | 1,143,143 | | |
$ | 1,104,501 | |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Six Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 1,041,406 | | |
$ | 924,518 | |
Service: Currency Processing | |
$ | 1,221,969 | | |
$ | 1,169,308 | |
Service: Compliance | |
$ | 22,403 | | |
$ | 19,741 | |
Total | |
$ | 2,285,778 | | |
$ | 2,113,567 | |
Advertising
costs
The
Company expenses all costs of advertising as incurred. Advertising expense for the three and six months ended June 30, 2024 and June
30, 2023 amounted to $109, $248, $685, and $4,704 respectively.
General
and administrative expenses
The
significant components of general and administrative expenses consist mainly of rent and compensation.
Share-Based
Compensation
Share-based
compensation expense is recorded as a result of stock options granted in return for services rendered. Previously, the share-based payment
arrangements with employees were accounted for under ASC 718. On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting
for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees
would be aligned with the requirements for share-based payments granted to employees. The Company has adopted the new standard and has
made some adjustment with regard to the share-based compensation costs. Under the ASU 2018-07, the measurement of equity-classified nonemployee
share-based payments is generally fixed on the grant date and the options are no longer revalued on each reporting date. The expenses
related to the share-based compensation are recognized on each reporting date. The amount is calculated as the difference between total
expenses incurred and the total expenses already recognized.
Cost
of Revenue
The
Company’s cost of revenue primarily consists of labor, fuel costs and items purchased by the Company specifically for the benefit
of the Company’s clients.
Basic
and Diluted Earnings per share
Net
loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic loss per share is computed by
dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted
income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes
all potential common shares if their effect is anti-dilutive.
The
following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations
for the three and six months ended June 30, 2024 and 2023.
Schedule of Basic and Diluted Earnings Per Share (“EPS”)
| |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | (132,131 | ) | |
$ | 130,915 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,250,144 | |
Dilutive effect of convertible instruments | |
| | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 8,250,144 | | |
| 13,040,506 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.02 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
| |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | 25,178 | | |
$ | 125,350 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,398,062 | |
Dilutive effect of convertible instruments | |
| 5,377,757 | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 13,627,901 | | |
| 13,188,424 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.01 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
Dividends
The
Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception.
Income
Taxes
The
Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and
liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using
the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax
expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely
than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred
tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the
provision for deferred income taxes in the period of change.
Deferred
income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities
to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified
as current or non-current depending on the periods in which the temporary differences are expected to reverse.
Recent
Pronouncements
The
Company evaluated all other recent accounting pronouncements issued and determined that the adoption of these pronouncements would not
have a material effect on the financial position, results of operations or cash flows of the Company.
Note
3 – Going concern
The
accompanying financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying
financial statements, the Company has an accumulated deficit and had a working capital deficit as of June 30, 2024. These conditions
raise substantial doubt about the Company’s ability to continue as a going concern.
In
order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly
dependent upon its ability, and will continue to attempt, to secure additional equity and/or debt financing. There are no assurances
that the Company will be successful in obtaining additional capital.
The
financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts
of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements
do not include any adjustments that might arise from this uncertainty.
Note
4 – Commitments and contingencies
Contingencies
On
November 6, 2015, Daniel Sullivan sent a wage claim demand to the Company. Mr. Sullivan purports to have had an Independent Contractor
Agreement with the Company which provides he is entitled to certain compensation and to be reimbursed for Company expenses. The demand
claims unpaid compensation in the amount of $8,055 and unreimbursed expenses in the amount of $154,409. The Company denies the agreement
was ever signed. If litigation is commenced the Company will defend any claims by Mr. Sullivan.
Mile
High Real Estate, LLC, an entity owned by Mr. Sullivan, sent correspondence to the Company stating the Mr. Sullivan and/or Mile High
Real Estate loaned the Company either directly or directly to contractors, material suppliers or utilities for operating and building
remodeling in the amount of $98,150. Counsel for Mr. Sullivan stated that he was still compiling information. The Company is investigating
whether Mr. Sullivan and/or Mile High Real Estate, LLC ever made the alleged loans. The Company will defend any claims of Mile High
Real Estate, LLC.
On
April 14, 2016, the Company entered into an agreement with a third party to provide the Company with investor relations services. Upon
signing the agreement, the Company paid the investor relations consultant $75,000 and agreed to issue the consultant 1,500,000 shares
of its restricted common stock. The agreement required the Company to pay the consultant an additional $75,000 prior to June 14, 2016.
The Company cancelled the agreement and is of the opinion that the shares are not owed to the consultant. As of June 30, 2024 and December
31, 2023 there was a payable recorded of $34,346.
Finance
leases
On
March 1, 2019, the Company recorded finance lease obligation for a leased a vehicle for $64,354. The Company made a down payment of $30,000
which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $1,129.76, including sales
tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
On
June 2, 2021, the Company recorded finance lease obligation for a leased a vehicle for $56,733. The Company made a down payment of $3,510
which included delivery fees, taxes and its first month payment and agreed to make 24 monthly payments of $2,765.19, including sales
tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
On
June 17, 2022, the Company recorded finance lease obligation for a leased vehicle for $69,255. The Company made a down payment of $2,882
which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $2,338, including sales tax.
The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life
of the underlying asset.
Schedule of Future Minimum Lease Payments
Future minimum lease payments as of June 30, 2024 | |
| |
| |
| |
2024 | |
$ | 110,308 | |
2025 | |
$ | 224,230 | |
2026 | |
$ | 193,112 | |
2027 | |
$ | 88,179 | |
2028 | |
$ | 37,197 | |
Thereafter | |
| - | |
Total minimum lease payments | |
$ | 653,026 | |
Operating
Leases
On
October 27, 2016 the Company sold its building located at 5765 Logan Street Denver, Colorado to an unrelated third party for $1,400,000.
The Company repaid the mortgage on the building in the amount of $677,681. After the sale, the Company leased the building from the purchaser
of the property. The lease is for an initial term of ten years, with the Company having the option to extend the term of the lease for
two additional five-year periods. The lease requires rental payments of $10,000 per month which will increase 2% annually. The Company
paid a $30,000 deposit at the inception of the lease.
On
May 29, 2018 the Company leased a building located at 4328 E. Magnolia Street, Phoenix, Arizona. The lease is for an initial term of
one year, with the Company having the option to extend the term of the lease for additional four year periods. The lease requires rental
payments of $3,880 per month which will increase 2% annually. The Company paid a $4,369 deposit at the inception of the lease. The lease
was renewed and extended for an additional five year period, with a starting rent of $6,379.20 per month which will increase 4% annually.
The
Company adopted ASC 842 and recorded right of use asset and operating lease liability of $1,082,241. The Company used 12% as incremental
borrowing rate as is the average interest rate of the Company’s outstanding third party note. The lease agreement gives the Company
the option to renew it for two additional 5 year terms but the Company did not consider it likely to exercise that option. Therefore,
the Company did not include such amounts in its computations of the present value of remaining lease payment on the adoption date.
Supplemental
balance sheet information related to leases is as follows:
June 30, 2024
Schedule of Operating Leases
Operating Leases | |
Classification | |
June 30, 2024 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 514,047 | |
Total | |
| |
$ | 514,047 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 147,668 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 420,580 | |
Total | |
| |
$ | 568,248 | |
Lease
term and discount rate were as follows:
Summary of Operating Lease Liabilities
| |
June 30, 2024 | |
Weighted average remaining lease term (years) | |
| 36.50 | |
Weighted average discount rate | |
| 12 | % |
The
following summarizes lease expenses for six months ended June 30, 2024:
Finance
lease expenses:
Summary of Lease Expenses
| |
| | |
Depreciation/amortization expense | |
$ | 72,573 | |
Interest on lease liabilities | |
| 35,136 | |
Finance lease expense | |
$ | 107,709 | |
Supplemental
disclosures of cash flow information related to leases were as follows:
Schedule of Cash Flow Information Related to Lease
| |
June 30, 2024 | |
Cash paid for operating lease liabilities | |
$ | 108,524 | |
December
31, 2023
Operating Leases | |
Classification | |
December 31, 2023 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 586,620 | |
Total | |
| |
$ | 586,620 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 121,519 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 494,215 | |
Total | |
| |
$ | 615,734 | |
Lease
term and discount rate were as follows:
| |
December 31, 2023 | |
Weighted average remaining lease term (years) | |
| 42.50 | |
Weighted average discount rate | |
| 12 | % |
The
following summarizes lease expenses for year ended December 31, 2023:
Finance
lease expenses:
| |
| | |
Depreciation/amortization expense | |
$ | 134,428 | |
Interest on lease liabilities | |
| 67,184 | |
Finance lease expense | |
$ | 201,612 | |
Supplemental
disclosures of cash flow information related to leases were as follows:
| |
December 31, 2023 | |
Cash paid for operating lease liabilities | |
$ | 137,064 | |
Note
5 – Fixed assets
Machinery
and equipment consisted of the following at:
Schedule of Machinery and Equipment
| |
June 30, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Automotive vehicles | |
$ | 637,386 | | |
$ | 637,386 | |
Furniture and equipment | |
$ | 108,265 | | |
$ | 108,265 | |
Machinery and Equipment | |
$ | 142,731 | | |
$ | 135,706 | |
Leasehold improvements | |
$ | 148,994 | | |
$ | 148,994 | |
Fixed assets, total | |
$ | 1,037,376 | | |
$ | 1,030,351 | |
Total: accumulated depreciation | |
$ | (818,063 | ) | |
$ | (776,180 | ) |
Fixed assets, net | |
$ | 219,313 | | |
$ | 254,171 | |
At
June 30, 2024 and December 31, 2023 the Company had $2,782 of fixed assets associated with discontinued operations.
Depreciation
expense for the three and six months ended June 30, 2024 and 2023 was $19,891, $41,883, $33,492 and $68,412 respectively. During
the year ended December 31, 2023 the Company recognized $1,000 from the sale of a vehicle.
Note
6 – Notes payable
Convertible
notes payable to non-related parties
On
October 18, 2017, the Company borrowed $150,000 from an unrelated third party. The Company paid $15,250 of fees associated with the loan,
which was recorded as discount and to be amortized over the term of the debt and was fully amortized as of December 31, 2018. The loan
bears interest at a rate of 10% (default interest 24%) and has a maturity date of July 16, 2018. The Holder has the option to convert
the outstanding principal and accrued interest into common stock of the Company. The conversion price is the lesser of (1) lowest trading
price during the previous 25 days prior to the note agreement or (2) 50% lowest trading price during the 25 days prior to conversion.
Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets
outside the ordinary course of business. During the year ended December 31, 2018 the Company paid $150,000 to extend the maturity date
until May 11, 2019. During the year ended December 31, 2019, the Company paid $75,000 in extension fees. The note was discounted for
a derivative (see note 8 for details) and the discount of $134,750 is being amortized over the life of the note using the effective interest
method which was fully amortized as of December 31, 2018. During the year ended December 31, 2019 the holder converted $39,478 of accrued
interest into 2,178,825 shares of common stock resulting in a loss of $61,624. As of December 31, 2021 and December 31, 2020 the balance
outstanding on the loan is $0 and $150,000, respectively. On May 28, 2021 the Company entered into a settlement and release agreement
with the Lender and agreed to pay the Lender a settlement of $400,000. The first payment of $200,000 was due upon signing and the Company
agreed to make additional $100,000 payments on the 30th and 60th day after signing. The additional $250,000 settlement
was recorded as interest during the year ended December 31, 2021. As of June 30, 2024 and December 31, 2023 accrued interest and the
note balance had been repaid.
On
March 21, 2018, the Company borrowed $45,000 from an unrelated third party. The Company paid $4,500 of fees associated with the loan
and had amortized $3,514 of the costs as of December 31, 2018. The note bears an interest rate: 12% (default interest lesser of 15% or
maximum permitted by law) and matures on March 21, 2019. The Holder has the option to convert the outstanding principal and accrued interest
into common stock of the Company. The Conversion price is 55% of the lowest trading price during the 25 Trading Day periods prior to
the Conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion
of its assets outside the ordinary course of business. The note was discounted for a derivative (see note 8 for details) and the discount
of $40,500 has been fully amortized over the life of the note using the effective interest method. As of December 31, 2023 and December
31, 2022 the amount had been fully amortized. As of June 30, 2024 and December 31, 2023 accrued interest and the note balance had been
repaid.
Note
7 – Notes payable – related parties
Long-term
liabilities: Notes payable – related parties
As
of December 31, 2021 the Company owed MKM Capital Advisors and two related entities $128,600 plus accrued interest of $70,088. The amount
owed to the MKM entities was represented by three Promissory Notes dated between February 6, 2015 and July 7, 2016. In March 2022 the
MKM entities agreed to (i) consolidate the Promissory Notes into a new note in the principal amount of $128,600 and (ii) forgive the
accrued interest of $70,088. The new Promissory Note is due and payable on December 27, 2026 and bears an interest (from December 27,
2021 to the date of payment) of 5% per year. During the six months ended June 30, 2024, the Company repaid $11,507 of principal. Accrued
interest as of June 30, 2024 and December 31, 2023, amounted to $0. As of June 30, 2024 and December 31, 2023, the balance owed on the
loan is $64,249 and $75,756, respectively.
As
of December 31, 2021 the Company owed CGDK, LLC $1,185,217, plus accrued interest of $452,246. The amount owed to CGDK was represented
by seven Promissory Notes dated between July 9, 2015 and August 6, 2018. In March 2022, CGDK agreed to (i) consolidate the Promissory
Notes into a new note in the principal amount of $1,185,217 and (ii) forgive the accrued interest of $452,246. The new Promissory Note
is due and payable on December 31, 2026 and bears interest (from January 1, 2022 to the date of payment) at 5% per year. During the year
ended December 31, 2022, the loan was assumed by Doyle Knudson a related party. During the six months ended June 30, 2024 and year ended
December 31, 2023 the Company repaid $106,058 and $204,341 of principal and accrued interest. As of June 30, 2024 and December 31, 2023,
the balance on the loan is $592,175 and $698,233, respectively.
Current
liabilities: Notes payable – related parties
On
July 31, 2014, the Company borrowed $98,150 from an entity controlled by a former officer and shareholder of the Company. The loan is
due and payable on demand and bears no interest. As of June 30, 2024 and December 31, 2023, the principal balance owed on this loan is
$98,150 and $98,150, respectively.
As
of December 31, 2014, a related party loaned the Company $180,121, in the form of cash and expenses paid on behalf of the Company. The
loan is due and payable on demand and bears no interest. The Company repaid $125,500 towards this note during 2015 and as of June 30,
2024 and December 31, 2023 the principal balance owed on this loan was $54,621 and $54,621, respectively.
Current
Liabilities: Convertible notes payable to related parties
As
of December 31, 2021 the Company owed Hypur Inc. $688,500 plus accrued interest. The amounts owed to Hypur were represented by eight
Promissory Notes dated between September 20, 2016 and September 3, 2019. By an agreement effective January 31, 2022, the Company and
Hypur agreed to the following:
|
● |
On
March 3, 2022 the Company paid Hypur $137,500, which was applied to principal of the notes. |
|
● |
On
or before each date shown below, the Company paid Hypur $12,500, which applied to principal of the notes. |
Schedule of Related Debt Maturity
Date | |
Amount | |
| |
| |
March 31, 2022 | |
$ | 12,500 | |
| |
| | |
April 30, 2022 | |
$ | 12,500 | |
| |
| | |
May 31, 2022 | |
$ | 12,500 | |
| |
| | |
June 30, 2022 | |
$ | 12,500 | |
|
● |
On
or before July 31, 2022 the Company agreed to pay Hypur $137,500, which will apply to principal of the notes. |
|
● |
All
principal amounts owed to Hypur under the Promissory Notes will bear interest at 7.5% per year between January 31, 2022 and July
31, 2022 as long as the Company is not in default under the terms of its agreement with Hypur. |
|
|
|
|
● |
If
by July 31, 2022 all payments required by the Company’s agreement with Hypur have been made in a timely fashion, Hypur will
forgive $250,000 of accrued interest owed by the Company under the Promissory Notes. |
|
|
|
|
● |
After
July 31, 2022 future payment plans will be negotiated, provided however that any principal amounts owed to Hypur under the Promissory
Notes after July 31, 2022 will not bear interest in excess of 7.5% per year with a default rate of 12% per year. |
|
|
|
|
● |
Hypur
will waive any default rights between January 31, 2022 and August 31, 2022 on a month-to-month basis so long as all payments required
by the Company’s agreement with Hypur have been made. |
During
the year ended December 31, 2023 the Company repaid a total of $64,393. The amount claimed to be due by Hypur Inc. as of December 31,
2023 and December 31, 2022 is $363,500 and $329,256, respectively, although these amounts are disputed by the company. Hypur forgave
$250,000 of accrued interest owed by the Company under the Promissory Notes, which was recognized as additional paid in capital. During
the six months ended June 30, 2024 there were two payments made toward accrued interest totaling $19,659.44. As of June 30, 2024 and
December 31, 2023 the principal balance owed on this loan was $363,500 and $363,500, respectively.
Although
Hypur Inc. has notified the Company that the notes were in default as of September 1, 2022, it is the Company’s position that the
notes are not in default. Nevertheless, the Company began accruing default interest of 12% per year as of September 1, 2022.
On
September 1, 2016, the Company entered into, a convertible promissory note with Hypur Ventures, L.P., a Delaware limited partnership
(the “Hypur Ventures”) which is a related party, pursuant to which the Company borrowed $75,000. The loan was due 180 days
from the date of issuance and bears interest at 10% per annum. The note is convertible into common stock at a price of $.05 per share.
The note is mandatory redeemable into common stock if the price per share is over $.50 per share during a 10 day period. The principal
balance owed on this loan at December 31, 2023, and December 31, 2022 was $75,000 and $75,000, respectively. Upon default, the note bears
a default rate of interest of 15% per annum, and if the default has not been remedied within 30 days, the redemption price would be 150%
of the principal amount. Although Hypur Ventures has notified the Company that the note was in default as of January 2, 2022, it is the
Company’s position is that the note is not in default. Nevertheless, the Company began accruing default interest as of January
2, 2022.
On
October 14, 2016, the Company entered into a convertible promissory note with Hypur Ventures, pursuant to which the Company borrowed
$100,000. The loan was due 180 days from the date of issuance and bears interest at 10% per annum. The note is convertible into common
stock at a price of $.05 per share. The note is mandatory redeemable into common stock if the price per share is over $.50 per share
during a 10 day period. The principal balance owed on this loan at December 31, 2023 and December 31, 2022 was $100,000 and $100,000,
respectively. Upon default, the note bears a default rate of interest of 15% per annum, and if the default has not been remedied within
30 days, the redemption price would be 150% of the principal amount. Although Hypur Ventures has notified the Company that the note was
in default as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began
accruing default interest as of January 2, 2022.
On
March 7, 2017, the Company borrowed $100,000 from Hypur Ventures. The loan is due 180 days from March 7, 2017 and bears interest at 10%
per annum. The loan is convertible into shares of the Company’s common stock at a price of $.05 per share. The loan will automatically
convert into shares of the Company’s common stock if the price of the Company’s common stock is over $.50 per share during
any ten-day period. The principal balance owed on this loan December 31, 2023 and December 31, 2022 was $100,000 and $100,000 respectively.
Upon default, the note bears a default rate of interest of 15% per annum, and if the default has not been remedied within 30 days, the
redemption price would be 150% of the principal amount. Although Hypur Ventures has notified the Company that the note was in default
as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began accruing
default interest as of January 2, 2022.
The
Company re-measured the fair value of derivative liabilities on June 30, 2024 and December 31, 2023. See Note 8.
Note
8 – Derivative Liability
The
Company analyzed the conversion options for derivative accounting consideration under ASC 815, Derivatives and Hedging, and determined
that an instrument should be classified as a liability when a conversion option becomes effective.
The
derivative liability in connection with the conversion feature of the convertible debt is measured using level 3 inputs.
The
change in the fair value of derivative liabilities is as follows:
Schedule of Derivative Liabilities at Fair Value
Balance – December 31, 2023 | |
$ | 503,584 | |
Gain on change in fair value of the derivative | |
| 223,407 | |
Settlement of derivatives upon repayment | |
| (22,848 | ) |
Balance – June 30, 2024 | |
$ | 704,143 | |
The
table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date:
Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used
|
|
Six
Months
Ended
June
30, 2024 |
|
|
Year
ended
December
31, 2023 |
|
Expected
term |
|
|
.75
years |
|
|
|
1.00
- 1.01 years |
|
Expected
average volatility |
|
|
366.6 |
% |
|
|
242.2%
- 246.6 |
% |
Expected
dividend yield |
|
|
- |
|
|
|
- |
|
Risk-free
interest rate |
|
|
5.00 |
% |
|
|
4.74
% – 4.75 |
% |
Note
9 – Stockholders’ deficit
The
Company was originally authorized to issue 100,000,000 shares
of common stock and 100,000,000 shares
of preferred stock. On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally,
the number of authorized shares increased to 1,400,000,000 shares
of common stock.
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock. The Company issued a total of 1,570
shares of common stock due to rounding on the reverse stock split.
Preferred
stock
On
May 3, 2016, the Company entered into, an agreement with Hypur Ventures, L.P., a Delaware limited partnership (the “Hypur Ventures”)
which is a related party pursuant to which the Company sold to Hypur Ventures, in a private placement, 100,000 shares of the Company’s
preferred stock and 500,000 common stock warrants with a five year term and an exercise price of $1.00, at a purchase price of $5.00
per share for gross proceeds of $500,000. The shares of preferred stock are convertible into shares of the Company’s common stock.
The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the
Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it contained
a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $114,229. The beneficial
conversion feature was fully amortized and recorded as a deemed dividend.
Between
July and August of 2016 Hypur Ventures purchased an additional 100,000 shares of the Company’s preferred stock and 5,000,000
common stock warrants with a five year term and an exercise price of $1.00 at a purchase price of $5.00 per share for net proceeds of
$445,000, net of legal fees of $55,000. The shares of preferred stock are convertible into shares of the Company’s common stock.
The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the
Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it does not
contain a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $0.
The
preferred stock is convertible at any time at the election of Hypur Ventures. The preferred stock will automatically convert to common
stock if the closing price of the Company’s common stock equals or exceeds $0.50 per share over any consecutive twenty day trading
period. The preferred stock terms include a one-time purchase price preference. No preferential dividends apply to the preferred stock.
The preferred stock attributes include weighted average anti-dilution protection, rights to appoint one director, pre-emptive rights
to purchase future offerings of securities by the Company, demand and piggy-back registration rights.
The
Company has reserved thirty million shares of common stock that may be issued upon the conversion and/or exercise of the preferred stock
and the warrants.
Note
10 – Options and warrants
Options
All
stock options have an exercise price equal to the fair market value of the common stock on the date of grant. The fair value of each
option award is estimated using a Black-Scholes-Merton option valuation model. The Company has not paid any cash dividends on its common
stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend
yield of zero in the Black-Scholes-Merton option valuation model. Volatility is an estimate based on the calculated historical volatility
of similar entities in industry, in size and in financial leverage, whose share prices are publicly available. The expected life of awards
granted represents the period of time that they are expected to be outstanding. The Company has no historical experience with which to
establish a basis for determining an expected life of these awards. Therefore, the Company only gave consideration to the contractual
terms and did not consider the vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures significant to the expected
life of the option award. The Company bases the risk-free interest rate used in the Black-Scholes-Merton option valuation model on the
implied yield currently available on U.S. Treasury issues with an equivalent remaining term equal to the expected life of the award.
On
May 3, 2023, the Company issued Andrew Berman, a Director of the Company, an option to purchase 350,000 shares of the Company’s
common stock. The option is exercisable at a price of $0.21 per share and expires on September 30, 2027. Options to purchase 50% of the
shares can be exercised immediately. Options to purchase 25% of the shares can be exercised after June 30, 2023. Options to purchase
25% of the shares can be exercised after March 30, 2024. The Company also issued Mr. Berman an option to purchase an additional 400,000
shares of the Company’s common stock. The option is exercisable at a price of $.21 per share. The option to purchase these 400,000
shares will not be exercisable unless and until the Company (i) sells all or substantially all of its assets or (ii) the Company mergers
with another entity and the Company is not the surviving entity in the merger. Notwithstanding the above, the option will not be issued
if condition (i) or (ii) are not met by September 29, 2027. However, if the option is issued, the option will expire on September 30,
2027.
The
following is a summary of the Company’s stock option activity for the six months ended June 30, 2024:
Summary of Stock Option Activity
| |
Number Of Options | | |
Weighted-Average Exercise Price | |
| |
| | |
| |
Outstanding at December 31, 2023 | |
| 3,332,000 | | |
$ | .21 | |
Granted | |
| - | | |
$ | - | |
Expired | |
| - | | |
$ | - | |
Cancelled | |
| (35,000 | ) | |
$ | 0.21 | |
Outstanding at June 30,2024 | |
| 3,297,000 | | |
$ | 0.21 | |
Options exercisable at June 30, 2024 | |
| 1,713,500 | | |
$ | 0.21 | |
Schedule of Stock Options Outstanding and Exercisable Exercise Price Range
OPTIONS OUTSTANDING AND EXERCISABLE AT JUNE 30, 2024 | |
Range of Exercise Prices | | |
Number of Options Outstanding | | |
Weighted- Average Remaining Contractual Life in Years | | |
Weighted- Average Exercise Price | | |
Number Exercisable | | |
Weighted- Average Exercise Price | |
$ | 0.21 | | |
| 3,297,000 | | |
| 3.75. | | |
$ | 0.21 | | |
| 1,713,500 | | |
$ | 0.21 | |
Total
stock-based compensation expense in connection with options and modified awards recognized in the consolidated statement of operations
for six months ended June 30, 2024 and 2023 was $27,394 and $74,816, respectively.
Note
11 – Subsequent events
On
August 6, 2024 Hypur, Inc. demanded payment of all principal and interest due Hypur ($387,198.49 in total) by August 15, 2024.
ITEM
2. | MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION |
You
should read the following discussion and analysis of financial condition and results of operations in conjunction with the consolidated
financial statements and related notes appearing elsewhere in this Report.
We
were originally incorporated in Nevada on September 11, 2006, under the name The Engraving Masters, Inc. (the “Company”).
On
May 2, 2014, we changed our name to Blue Line Protection Group, Inc.
On
February 8, 2021, our directors approved a 100-for-1 reverse split of our common stock. The reverse stock split became effective in the
public market in July 2021.
We
provide armed protection and transportation, currency processing, compliance and training services for businesses engaged in the legal
cannabis industry. During the six months ended June 30, 2024 approximately 57.5% of our revenue was derived from transportation services.
The remaining 42.5% of our revenue was derived from currency processing services (41.4%) and compliance services (1.1%).
Our
operations are based out of the Denver, Colorado and Phoenix, Arizona metropolitan areas. Our corporate headquarters are located at 5765
Logan Street, Denver, CO 80216.
Principal
Services
Cultivation
facilities are the producers of legal cannabis that eventually make its way to consumers. Growers’ operations typically span a
large geographic footprint, making them susceptible to theft, as are shipments from the growers to testing laboratories or to retail
dispensaries. Additionally, due to current federal marijuana legislation and banking environment, growers are finding it increasingly
difficult to secure their cash, purchase equipment and obtain financing for expansion.
Dispensaries
are the retail face of the legal cannabis industry. All legal sales of cannabis products are transacted through dispensaries that are
state-licensed. To maintain their licenses, dispensaries must comply with a variety of state-mandated reporting requirements, including
reporting every gram of cannabis passing in and out of the store. Dispensaries also face financing and banking challenges similar to
those that growers encounter.
We
do not grow, test or sell cannabis.
Our
services cover the following:
Armed
Protection and Transportation
Fundamental
to the legal cannabis industry is the protection of product and cash throughout the distribution channel. Manufacturers ship samples
of their product to independent laboratories where the samples are tested for compliance with state-mandated parameters. If the samples
are in compliance, the product is then shipped to the retail dispensaries, where it is sold to the public.
Due
to the current banking and regulatory environments, payments between each step in the distribution network are predominantly made in
cash from the customer. Therefore, these businesses are forced into having to transport bags of money between growers and dispensaries
and their own vaults or storage facilities.
The
risk of theft of cash and product is present at every stage, even when they are not in transit. Accordingly, all cannabis businesses
require security measures to prevent theft, mitigate risk to employees and maintain regulatory compliance.
We
began our security and protection operations in Colorado in February 2014. Since that time, we have become one of the largest legal cannabis
protection services companies in the state. We offer a fully integrated approach to managing the movement of cannabis and cash from growers
through dispensaries via armed and armored transport, currency processing, vaulting and related credit. Currency processing services
generally include counting, sorting and wrapping currency.
In
2018 we expanded our operations into Arizona and Nevada, and in 2022 we began servicing the New Mexico market.
We
currently supply asset protection via armored transportation and currency processing services to licensees in Colorado, Arizona, Nevada
and New Mexico, out of our two business locations. We are focused on encompassing all compliance needs on behalf of our clients, as mandated
by the State and Federal authorities for the protection, transport and sale of cannabis.
Banking
The
banking system in the U.S. is, in most states, federally regulated. Possession or distribution of marijuana violates federal law, and
banks that provide support for those activities face the risk of prosecution and assorted sanctions. Currently, almost all payments for
the sales of cannabis are made in cash, due the inability of sellers to obtain merchant processing accounts. As a result, processing
money from marijuana sales puts federally insured banks at risk of drug trafficking and racketeering charges, so they’ve refused
to open accounts for marijuana-related businesses.
Marijuana
businesses that can’t use banks may have too much cash they can’t safely put away, leaving them vulnerable to criminals.
Jurisdictions that allow cannabis sales want a channel to receive taxes, so safely securing cash is of paramount importance.
In
February 2014, the Obama administration gave banks a road map for conducting transactions with cannabis sellers operating within state
regulations so these companies can deposit cash, make payroll and pay taxes like a traditional business. The move was designed to let
financial institutions serve such businesses while ensuring that they know their customers’ legitimacy and remain obligated to
report possible criminal activity. Various “safe banking” proposals have circulated through Congress, but none have been
passed to date. Also, on April 30, 2024, the U.S. Drug Enforcement Administration announced its intent to reschedule cannabis as a less
dangerous drug under the Controlled Substances Act (Schedule I to Schedule III). While a historic shift to generations of American drug
policy, this act would not by itself solve the cannabis industry’s banking troubles either.
We
have created a means for the banks to validate compliance with the federal mandate mentioned above. Currently only a security company
could match the compliance requirements as only we can vertically integrate the source of funds through the Federally required 12 steps,
summarized as from grow, to sale, (to those of approved age or license), to purchaser, to funds received, to where the funds were held,
to vault, to third party validation, to tax, to profits, to access to the banking system etc. We are uniquely positioned, through a number
of partnership and cooperation agreements, to provide banking solutions to our clients.
Compliance
Laws
concerning business procedures and practices are changing across the nation. It’s hard to keep up with all the changes, and business
owners have to balance their day-to-day operations with remaining compliant with and responsive to regulatory agencies. Blue Line Protection
Group provides daily on-site compliance verification to ensure that local business owners are operating lawful and inspection-ready establishments.
Our security experts, trained in “crime prevention through environmental design” (CPTED) techniques, can provide crucial
advice about enhancing the interior and exterior security of your establishment.
We
communicate regularly with local and national government representatives to ensure that we remain the top-tier security and protection
group in the states where we do business. Retail establishments aren’t the only ones who have to remain compliant with the pertinent
laws - we do, as well.
With
the addition of our compliance module clients can be confident they will not lose their license for some small or large error by their
staff that might put their cannabis license in jeopardy. Their license being, in most instances, their most valuable asset. We are relieving
them of several burdens they are ill suited to comply with. (Most licensees were formally acting outside the law prior to the legislation
and have little to no compliance experience).
Training
Many
of our security personnel have established military or police backgrounds. We ensure our employees are prepared to offer clients, their
staff and customers a safe and secure environment. All members of our armored transportation team and security operators are required
to undertake our mandatory, rigorous 40-hour introductory compliance and training curriculum created and supervised by veteran law enforcement
officers. They also undergo required annual training and firearm requalification to maintain proper licensing.
We
also offer businesses, houses of worship and the general public a wide variety of safety, security and personal defense courses and firearms
training.
Growth
Strategy
| 1. | Expand
into new markets to establish first-mover advantages. |
| 2. | Market
ourselves through strategic alliances and affiliations. |
| 3. | Acquire
or joint venture with guard and alarm businesses throughout the USA if they represent good
value and a good fit with our expansion plans. Organic growth will not suffice for the rapid
growth of this industry and our ability to provide service immediately requires variations
of this strategy. |
| 4. | Increase
our client base to the participants in the cannabis value chain. Offering our superior chain
of control compliance and software. |
| 5. | Develop
and offer value-added, complementary or supplementary services. |
The
development of the legal markets for cannabis is a function of state legislation. As a result, while specific markets may not be currently
available, we actively monitor the progress of legislation and know with some degree of certainty when new geographic markets will be
coming on line. This allows us to target our limited sales and marketing resources to those new markets. In this way, we believe the
current legislative environment works in our favor - if the whole country were currently a potential market our limited resources would
result in an inability to effectively cover all potential market territories. With limited markets open we can better cover those available
territories.
Industry
Background
The
total market for marijuana, is estimated to exceed the economic value of corn and wheat combined. Marijuana is widely considered the
largest cash crop in the United States. Businesses have been positioning themselves for years, each trying to establish a leadership
position in the legal cannabis industry, projected to reach as high as $37 billion in retail sales by 2024.
Properties
We
lease our offices in Denver, Colorado pursuant to a lease which expires on October 26, 2026. We have the option to extend the term of
the lease for two additional five-year periods. The lease requires rental payments of approximately $11,487 per month which increases
2% annually.
We
lease our offices in Phoenix, Arizona pursuant to a lease which expires on May 31, 2028. We have the option to extend the term of the
lease for one additional five-year period. The lease requires rental payments of approximately $6,380 per month which increases 4% annually.
We
also offer security monitoring, asset vaulting, and VIP and dignitary protection.
Results
of Operations
Material
changes in line items in our Statement of Operations for the three months ended June 30, 2024 as compared to the same period last year,
are discussed below:
Item |
|
Increase
(I) or
Decrease
(D) |
|
Reason |
Revenue |
|
I |
|
Increase
in customers |
Cost
of revenue |
|
I |
|
Increase
in distance travelled and personnel |
Loss
on derivative securities |
|
I |
|
Change
in stock price |
Material
changes in line items in our Statement of Operations for the six months ended June 30, 2024 as compared to the same period last year,
are discussed below:
Item |
|
Increase
(I) or
Decrease
(D) |
|
Reason |
Revenue |
|
I |
|
Increase
in customers |
Cost
of revenue |
|
I |
|
Increase
in distance traveled and personnel |
Loss
on derivative securities |
|
I |
|
Change
in stock price |
Capital
Resources and Liquidity
Our
material sources and <uses> of cash during the six months ended June 30, 2024 and 2023 were:
| |
2024 | | |
2023 | |
| |
| | |
| |
Cash provided by operations | |
$ | 398,065 | | |
| 308,211 | |
Purchase of fixed assets | |
| (7,025 | ) | |
| - | |
Loan payments | |
| (155,133 | ) | |
| (175,204 | ) |
As
of June 30, 2024 we did not have any material capital commitments other than loan payments.
During
the next twelve months, we anticipate that we will incur approximately $1,200,000 of general and administrative expenses in order to
execute our current business plan. We also plan to incur significant sales, marketing, research and development expenses during the
next 12 months. We will need additional financing to pay for the expenses described above. We may not be able to obtain the
additional funding we require on terms that are favorable to us or at all.
Other
than as disclosed above, we do not anticipate any material capital requirements for the twelve months ending June 30, 2025.
Other
than as disclosed above, we do not know of any:
|
● | trends, demands,
commitments, events or uncertainties that will result in, or that are reasonable likely to result in, our liquidity increasing or decreasing
in any material way; or |
|
● | any significant
changes in our expected sources and uses of cash. |
We
do not have any commitments or arrangements from any person to provide us with any equity capital.
Off-Balance
Sheet Arrangements
We
have not entered into any off-balance sheet arrangements.
Critical
Accounting Policies
Management
considers the following policies critical because they are both important to the portrayal of our financial condition and operating results,
and they require management to make judgments and estimates about inherently uncertain matters.
Accounts
receivable. Accounts receivable are stated at the amount we expect to collect from outstanding balances and do not bear interest.
We provide for probable uncollectible amounts through an allowance for doubtful accounts if an allowance is deemed necessary. The allowance
for doubtful accounts is our best estimate of the amount of probable credit losses in our existing accounts receivable; however, changes
in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. On a periodic basis,
management evaluates our accounts receivable and determines the requirement for an allowance for doubtful accounts based on its assessment
of the current and collectible status of individual accounts with past due balances over 90 days. Account balances are charged against
the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
Revenue
recognition. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which
supersedes the revenue recognition requirements in Accounting Standards Codification 605, “Revenue Recognition.” This ASU
is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects
the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional
disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant
judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASC 606-10-50-5 requires
that entities disclose disaggregated revenue information in categories (such as type of good or service, geography, market, type of contract,
etc.) that depict how the nature, amount, timing, and uncertainty of revenue and cash flow are affected by economic factors. ASC 606-10-55-89
explains that the extent to which an entity’s revenue is disaggregated depends on the facts and circumstances that pertain to the
entity’s contracts with customers and that some entities may need to use more than one type of category to meet the objective for
disaggregating revenue. In August 2015, the FASB issued ASU No. 2015-14, which deferred the effective date of the new revenue standard
by one year, and allowed entities the option to early adopt the new revenue standard as of the original effective date. There have been
multiple standards updates amending this guidance or providing corrections or improvements on issues in the guidance. The requirements
for these standards relating to Topic 606 are effective for interim and annual periods beginning after December 15, 2017. This standard
permitted adoption using one of two transition methods, either the retrospective or modified retrospective transition method.
We
adopted these standards at the beginning of the first quarter of fiscal 2018 using the modified retrospective method. The adoption of
these standards did not have an impact on our Statements of Operations for the six months ended June 30, 2024.
Stock-based
compensation. We record stock based compensation in accordance with the guidance in ASC Topic 505 and 718, which requires us to recognize
expenses related to the fair value of our employee stock option awards. This eliminates accounting for share-based compensation transactions
using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. We recognize
the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
Equity
Instruments. We account for equity instruments issued in exchange for the receipt of goods or services from non-employees in accordance
with FASB ASC 718-10.
ITEM
4. | CONTROLS
AND PROCEDURES |
Disclosure
Controls and Procedures
An
evaluation was carried out under the supervision and with the participation of our management, including our Principal Financial Officer
and Principal Executive Officer, of the effectiveness of our disclosure controls and procedures as of the end of the period covered by
this report on Form 10-Q. Disclosure controls and procedures are procedures designed with the objective of ensuring that information
required to be disclosed in our reports filed under the Securities Exchange Act of 1934, such as this Form 10-Q, is recorded, processed,
summarized and reported, within the time period specified in the Securities and Exchange Commission’s rules and forms, and that
such information is accumulated and is communicated to our management, including our Principal Executive Officer and Principal Financial
Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. Based on that
evaluation, our management concluded that, as of June 30, 2024 our disclosure controls and procedures were not effective due to the material
weaknesses identified during the audit of our financial statements for the year ended December 31, 2023.
Change
in Internal Control over Financial Reporting
Our
internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements in accordance with generally accepted accounting principles in the United States.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even
those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.
There
were no changes in our internal control over financial reporting that occurred during the fiscal quarter covered by this report that
materially affected or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II
None
of our directors or officers adopted or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement (as defined
in Item 408(c) of Regulation S-K) during the quarterly period ending June 30, 2024.
Exhibit
No. |
|
Description
of Exhibit |
|
|
|
31.1 |
|
Rule 13a-14(a) Certifications |
31.2 |
|
Rule 13a-14(a) Certifications |
32 |
|
Section 1350 Certifications |
101.INS |
|
Inline
XBRL Instance Document |
101.SCH |
|
Inline
XBRL Taxonomy Extension Schema Document |
101.CAL |
|
Inline
XBRL Taxonomy Extension Calculation Linkbase Document |
101.DEF |
|
Inline
XBRL Taxonomy Extension Definition Linkbase Document |
101.LAB |
|
Inline
XBRL Taxonomy Extension Label Linkbase Document |
101.PRE |
|
Inline
XBRL Taxonomy Extension Presentation Linkbase Document |
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURES
In
accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has caused this amended report to be
signed on its behalf by the undersigned, thereto duly authorized.
|
BLUE
LINE PROTECTION GROUP, INC. |
|
|
|
September
3, 2024 |
By: |
/s/
Daniel Allen |
|
|
Daniel
Allen, Principal Executive, Financial and |
|
|
Accounting
Officer |
EXHIBIT
31.1
CERTIFICATIONS
I,
Daniel Allen, certify that:
1.
I have reviewed this quarterly report on Form 10-Q/A of Blue Line Protection Group, Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15 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 cause 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 officer(s) and I have disclosed, based on our most recent evaluation of the internal control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or
persons performing the equivalent functions):
a)
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
b)
any fraud, whether or not material, that involves management or other employees who have significant role in the registrant’s internal
control over financial reporting.
September
3, 2024 |
By: |
/s/
Daniel Allen |
|
|
Daniel
Allen, Principal Executive Officer |
EXHIBIT
31.2
CERTIFICATIONS
I,
Daniel Allen, certify that:
1.
I have reviewed this quarterly report on Form 10-Q/A of Blue Line Protection Group, Inc.
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15 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 cause 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 officer(s) and I have disclosed, based on our most recent evaluation of the internal control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or
persons performing the equivalent functions):
a)
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
b)
any fraud, whether or not material, that involves management or other employees who have significant role in the registrant’s internal
control over financial reporting.
September
3, 2024 |
By: |
/s/
Daniel Allen |
|
|
Daniel
Allen, Principal Financial Officer |
EXHIBIT
32
In
connection with the Quarterly Report of Blue Line Protection Group, Inc. (the “Company”) on Form 10-Q/A for the period ending
June 30, 2024 as filed with the Securities and Exchange Commission (the “Report”), Daniel Allen, the Company’s Chief
Executive and Financial Officer, certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that to the best of his knowledge:
|
(1) |
The
Amended Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934;
and |
|
|
|
|
(2) |
The
information contained in the Amended Report fairly presents, in all material respects, the financial condition and results of the
Company. |
September
3, 2024 |
By: |
/s/
Daniel Allen |
|
|
Daniel
Allen, Principal Executive and Financial |
|
|
Officer |
v3.24.2.u1
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 14, 2024 |
Cover [Abstract] |
|
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|
|
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true
|
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|
|
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Q2
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-52942
|
|
Entity Registrant Name |
BLUE
LINE PROTECTION GROUP, INC.
|
|
Entity Central Index Key |
0001416697
|
|
Entity Tax Identification Number |
20-5543728
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
5765
Logan St.
|
|
Entity Address, City or Town |
Denver
|
|
Entity Address, State or Province |
CO
|
|
Entity Address, Postal Zip Code |
80216
|
|
City Area Code |
(800)
|
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Local Phone Number |
844-5576
|
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v3.24.2.u1
Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash and equivalents |
$ 821,687
|
$ 585,780
|
Accounts receivable |
328,447
|
368,352
|
Prepaid expenses and deposits |
34,398
|
34,174
|
Total current assets |
1,184,532
|
988,306
|
Long-term assets: |
|
|
Right to use assets |
514,047
|
586,620
|
Machinery and equipment, net of accumulated depreciation of $818,063 and $754,281, respectively |
219,313
|
254,171
|
Fixed assets of discontinued operations |
2,782
|
2,782
|
Total long term assets |
736,142
|
843,573
|
Security Deposit |
28,960
|
28,960
|
Total assets |
1,949,634
|
1,860,839
|
Current liabilities: |
|
|
Accounts payable and accrued liabilities |
527,056
|
511,622
|
Financed lease liabilities |
|
22,022
|
Convertible notes payable - related parties, net of unamortized discount |
638,500
|
638,500
|
Current portion of operating lease obligation |
147,668
|
121,519
|
Derivative liabilities |
704,143
|
503,584
|
Total current liabilities |
2,170,138
|
1,950,018
|
Long-term liabilities: |
|
|
Financed lease liabilities - long term |
|
15,545
|
Operating lease liability-long term |
420,580
|
494,215
|
Total long-term liabilities |
1,077,004
|
1,283,749
|
Total liabilities |
3,247,142
|
3,233,767
|
Stockholders’ deficit: |
|
|
Preferred Stock, $0.001 par value, 1,000,000 shares authorized, 200,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively |
200
|
200
|
Common Stock, $0.001 par value, 14,000,000 shares authorized, 8,250,144 and 8,250,144 issued and outstanding as of June 30, 2024 and December 31, 2023, respectively |
8,251
|
8,251
|
Common Stock, owed but not issued, 129 shares and 129 shares as of June 30, 2024 and December 31, 2023, respectively |
13
|
13
|
Additional paid-in capital |
10,283,427
|
10,233,185
|
Accumulated deficit |
(11,589,399)
|
(11,614,577)
|
Total stockholders’ deficit |
(1,297,508)
|
(1,372,928)
|
Total liabilities and stockholders’ deficit |
1,949,634
|
1,860,839
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Notes payable - related parties |
152,771
|
152,771
|
Long-term liabilities: |
|
|
Notes payable - related parties |
$ 656,424
|
$ 773,989
|
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v3.24.2.u1
Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Accumulated depreciation, property, plant, and equipment |
$ 818,063
|
$ 776,180
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
1,000,000
|
1,000,000
|
Preferred stock, shares issued |
200,000
|
200,000
|
Preferred stock, shares outstanding |
200,000
|
200,000
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
14,000,000
|
14,000,000
|
Common stock, shares issued |
8,250,144
|
8,250,144
|
Common stock, shares outstanding |
8,250,144
|
8,250,144
|
Common owed but not issued |
129
|
129
|
Machinery and Equipments [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Accumulated depreciation, property, plant, and equipment |
$ 818,063
|
$ 754,281
|
X |
- DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
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v3.24.2.u1
Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenue |
$ 1,143,143
|
$ 1,104,501
|
$ 2,285,778
|
$ 2,113,567
|
Cost of revenue |
(418,734)
|
(367,652)
|
(795,963)
|
(728,579)
|
Gross profit |
724,409
|
736,849
|
1,489,815
|
1,384,988
|
Operating expenses: |
|
|
|
|
General and administrative expenses |
576,038
|
559,853
|
1,143,741
|
1,111,985
|
Total expenses |
576,038
|
559,853
|
1,143,741
|
1,111,985
|
Operating Income |
148,371
|
176,996
|
346,074
|
273,003
|
Other income (expenses): |
|
|
|
|
Interest expense |
(47,969)
|
(55,437)
|
(97,489)
|
(98,934)
|
Income / (Loss) on derivative |
(232,533)
|
9,356
|
(223,407)
|
(48,719)
|
Total other income / (expenses) |
(280,502)
|
(46,081)
|
(320,896)
|
(147,653)
|
Net income / (loss) |
$ (132,131)
|
$ 130,915
|
$ 25,178
|
$ 125,350
|
Net income per common share: Basic |
$ (0.00)
|
$ 0.02
|
$ 0.00
|
$ 0.01
|
Net Income / (loss) per common share: Diluted |
$ (0.00)
|
$ 0.01
|
$ 0.00
|
$ 0.01
|
common shares outstanding- Basic |
8,250,144
|
8,250,144
|
8,250,144
|
8,398,062
|
common shares outstanding- Diluted |
8,250,144
|
13,040,506
|
13,627,901
|
13,188,424
|
X |
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v3.24.2.u1
Consolidated Statements of Cash Flows - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Operating activities |
|
|
|
|
|
Net income |
$ (132,131)
|
$ 130,915
|
$ 25,178
|
$ 125,350
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
|
|
Depreciation |
19,891
|
33,492
|
41,883
|
68,412
|
|
Amortization of right to use |
|
|
72,573
|
66,082
|
|
Stock Option expense |
|
|
27,394
|
74,816
|
|
Change in fair value of derivative liabilities |
|
|
223,407
|
48,719
|
|
Changes in operating assets and liabilities: |
|
|
|
|
|
Decrease / (increase) in accounts receivable |
|
|
39,905
|
(12,891)
|
|
(Increase) / decrease in deposits and prepaid expenses |
|
|
(224)
|
(2,048)
|
|
Increase (decrease) in accounts payable and accrued liabilities |
|
|
15,435
|
8,567
|
|
Increase (decrease) in lease obligations |
|
|
(47,486)
|
(68,796)
|
|
Net cash provided by operating activities |
|
|
398,065
|
308,211
|
|
Cash flows from investing activities |
|
|
|
|
|
Purchase of fixed assets |
|
|
(7,025)
|
|
|
Net cash used in investing activities |
|
|
(7,025)
|
|
|
Financing activities |
|
|
|
|
|
Repayments on convertible notes payable - related party |
|
|
|
(42,526)
|
|
Repayments from notes payable - related party |
|
|
(117,565)
|
(111,843)
|
|
Payments on notes payable |
|
|
(37,568)
|
(20,835)
|
|
Net cash used in financing activities |
|
|
(155,133)
|
(175,204)
|
|
Net increase in cash |
|
|
235,907
|
133,007
|
|
Cash - beginning |
|
|
585,780
|
280,073
|
$ 280,073
|
Cash - ending |
$ 821,687
|
$ 413,080
|
821,687
|
413,080
|
$ 585,780
|
Supplemental disclosures of cash flow information: |
|
|
|
|
|
Interest paid |
|
|
|
40,305
|
|
Income taxes paid |
|
|
|
|
|
Non-cash investing and financing activities: |
|
|
|
|
|
Derivative resolution |
|
|
$ 22,848
|
$ 24,075
|
|
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Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Stock Payable [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 0
|
$ 8,251
|
$ 10,065,896
|
$ 13
|
$ (11,965,758)
|
$ (1,891,398)
|
Balance, shares at Dec. 31, 2022 |
200,000
|
8,250,144
|
|
|
|
|
Stock options expense |
|
|
74,816
|
|
|
74,816
|
Derivative resolution |
|
|
47,094
|
|
|
47,094
|
Net income |
|
|
|
|
125,350
|
125,350
|
Balance at Jun. 30, 2023 |
$ 200
|
$ 8,251
|
10,187,806
|
13
|
(11,840,408)
|
(1,644,138)
|
Balance, shares at Jun. 30, 2023 |
200,000
|
8,250,144
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 200
|
$ 8,251
|
10,125,481
|
13
|
(11,971,323)
|
(1,837,378)
|
Balance, shares at Mar. 31, 2023 |
200,000
|
8,250,144
|
|
|
|
|
Stock options expense |
|
|
39,306
|
|
|
39,306
|
Derivative resolution |
|
|
23,019
|
|
|
23,019
|
Net income |
|
|
|
|
130,915
|
130,915
|
Balance at Jun. 30, 2023 |
$ 200
|
$ 8,251
|
10,187,806
|
13
|
(11,840,408)
|
(1,644,138)
|
Balance, shares at Jun. 30, 2023 |
200,000
|
8,250,144
|
|
|
|
|
Balance at Dec. 31, 2023 |
$ 200
|
$ 8,251
|
10,223,185
|
13
|
(11,614,577)
|
(1,372,928)
|
Balance, shares at Dec. 31, 2023 |
200,000
|
8,250,144
|
|
|
|
|
Stock options expense |
|
|
27,394
|
|
|
27,394
|
Derivative resolution |
|
|
22,848
|
|
|
22,848
|
Net income |
|
|
|
|
25,178
|
25,178
|
Balance at Jun. 30, 2024 |
$ 200
|
$ 8,251
|
10,283,427
|
13
|
(11,589,399)
|
(1,297,508)
|
Balance, shares at Jun. 30, 2024 |
200,000
|
8,250,144
|
|
|
|
|
Balance at Mar. 31, 2024 |
$ 200
|
$ 8,251
|
10,269,730
|
13
|
(11,457,268)
|
(1,179,074)
|
Balance, shares at Mar. 31, 2024 |
200,000
|
8,250,144
|
|
|
|
|
Stock options expense |
|
|
13,697
|
|
|
13,697
|
Net income |
|
|
|
|
(132,131)
|
(132,131)
|
Balance at Jun. 30, 2024 |
$ 200
|
$ 8,251
|
$ 10,283,427
|
$ 13
|
$ (11,589,399)
|
$ (1,297,508)
|
Balance, shares at Jun. 30, 2024 |
200,000
|
8,250,144
|
|
|
|
|
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v3.24.2.u1
History and organization of the company
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
History and organization of the company |
Note
1 – History and organization of the company
The
Company was originally organized on September 11, 2006 (Date of Inception) under the laws of the State of Nevada, as The Engraving Masters,
Inc. The Company was authorized to issue up to 100,000,000 shares of its common stock and 100,000,000 shares of preferred stock, each
with a par value of $0.001 per share.
On
March 14, 2014, the Company acquired Blue Line Protection Group, Inc., a Colorado corporation formed in February 2014 (“Blue Line
Colorado”), as a wholly-owned subsidiary of the Company. The Company provides armed protection and transportation, banking, compliance,
and training services to the lawful cannabis industry, including shipment protection, money escorts, asset vaulting and transportation
and storage of currency.
On
May 2, 2014, the Company changed its name from The Engraving Masters, Inc. to Blue Line Protection Group, Inc. (“BLPG”)
On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally, the authorized capital of the Company concurrently increased to 1,400,000,000 shares of common stock.
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.
|
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v3.24.2.u1
Accounting policies and procedures
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Accounting policies and procedures |
Note
2 – Accounting policies and procedures
Principles
of consolidation
For
the periods ended June 30, 2024 and 2023 the consolidated financial statements include the accounts of Blue Line Protection Group, Inc.,
Blue Line Advisory Services, Inc. (a Nevada corporation; “BLAS”), Blue Line Capital, Inc. (a Colorado corporation; “Blue
Line Capital”), Blue Line Protection Group (California), Inc. (a California corporation; “Blue Line California”), Blue
Line Colorado, Blue Line Protection Group Illinois, Inc. (an Illinois corporation; “Blue Line Illinois”), BLPG, Inc. (a Nevada
corporation; “Blue Line Nevada”), Blue Line Protection Group (Washington), Inc. (a Washington corporation; “Blue Line
Washington”). All significant intercompany balances and transactions have been eliminated. BLPG and its subsidiaries are collectively
referred herein to as the “Company.”
Interim
financial statements
The
unaudited interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting
principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities
and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company
believes that the disclosures are adequate to make the information presented not misleading.
In
the opinion of management, these statements reflect all adjustments, all of which are of a normal recurring nature, which, in the opinion
of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial
statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2023 and notes thereto
included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim
reports.
Results
of operations for the interim periods are not indicative of annual results.
Basis
of presentation
The
consolidated financial statements present the balance sheets, statements of operations, stockholders’ equity (deficit) and cash
flows of the Company. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting
principles in the United States of America.
The
Company has adopted December 31 as its fiscal year end.
Derivatives
The
Company evaluates convertible notes payable, stock options, stock warrants and other contracts to determine if those contracts or embedded
components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40,
Derivative Instruments and Hedging: Contracts in Entity’s Own Equity.
The
result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and
is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability,
the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of
a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity.
Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified
to a liability account at the fair value of the instrument on the reclassification date.
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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results
could differ from those estimates.
Cash
and cash equivalents
The
Company maintains a cash balance in a non-interest-bearing account. For the purpose of the statements of cash flows, all highly liquid
investments with an original maturity of three months or less are considered to be cash equivalents. As of June 30, 2024, the Company
has cash in excess of FDIC insured limits of $571,687. There were no cash equivalents as of June 30, 2024 or December 31, 2023.
Accounts
receivable
Accounts
receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides
for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for
doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts
receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in
the future. Management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based
on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances
are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
Allowance
for uncollectible accounts
The
Company estimates losses on receivables based on known troubled accounts, if any, and historical experience of losses incurred. There
was no allowance for doubtful customer receivables at June 30, 2024 and December 31, 2023.
Property
and equipment
Property
and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements
are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired
or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included
in the results of operations for the respective periods. Depreciation is provided over the estimated useful lives of the related assets
using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated)
for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:
Schedule of Estimated Useful Lives of Property and Equipment
Automotive
Vehicles |
|
5
years |
Furniture
and Equipment |
|
5
years |
Buildings
and Improvements |
|
the
lesser of the life of the lease or the estimated useful life of the lease |
The
Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying
value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition.
In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an
amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment
include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand,
competition and other economic factors. Based on this assessment there was no impairment as June 30, 2024 and December 31, 2023. Depreciation
expense for the three and six months ended June 30, 2024 and 2023 was $19,891,
$41,883,
$33,492 and $68,412 respectively.
During the year ended December 31, 2023 the Company recognized $1,000
from the sale of a vehicle.
Impairment
of long-lived assets
The
Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of
Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in
circumstances indicate that the historical cost or carrying value of an asset may no longer be appropriate. The Company assesses recoverability
of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition.
If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between
the asset’s carrying value and its fair value or disposable value. As of June 30, 2024 and December 31, 2023, the Company determined
that none of its long-lived assets were impaired.
Concentration
of business and credit risk
The
Company has no significant off-balance sheet risks such as foreign exchange contracts, option contracts or other hedging arrangements.
The Company’s financial instruments that are exposed to concentration of credit risks consist primarily of cash. The Company maintains
its cash in bank accounts, which may at times, exceed federally insured limits.
The
Company had one major customer which generated 9.6% of total revenue for the six months ended June 30, 2024 and one customer comprised
11% of the account receivable balance at June 30, 2024.
The
Company had one major customer which generated 9.7% of total revenue for the six months ended June 30, 2023 and one customer comprised
22.9% of the account receivable balance at June 30, 2023.
Related
party transactions
FASB
ASC 850, “Related Party Disclosures” requires companies to include in their financial statements disclosures of material
related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any
principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive
officer.
Fair
value of financial instruments
The
carrying amounts reflected in the balance sheets for cash, accounts payable and related party payables approximate the respective fair
values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale.
As
required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value
hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in
active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly;
and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The
three levels of the fair value hierarchy are described below:
Level
1: |
Unadjusted
quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; |
Level
2: |
Quoted
prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term
of the asset or liability; |
|
|
Level
3: |
Prices
or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by
little or no market activity). |
The
following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded
at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy
as of June 30, 2024 and December 31, 2023:
June
30, 2024
Schedule of Fair Value of Liabilities Measured on Recurring Basis
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
Total | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
December
31, 2023
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
Total | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
The
embedded conversion feature in the convertible debt instruments that the Company issued that became convertible qualified them as derivative
instruments since the number of shares issuable under the notes are indeterminate based on guidance in FASB ASC 815, Derivatives and
Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible
debt on the date that the instrument became convertible. The valuation of the derivative liability was determined through the use of
the Monte Carlo option-pricing model (See Note 8).
Revenue
Recognition
The
Company recognizes revenue when delivery of the promised goods or services is transferred to its customers in an amount that reflects
the consideration that the Company expects to be entitled to in exchange for those goods or services. We determine revenue recognition
through the following five steps:
|
● |
Identify
the contract with the customer; |
|
|
|
|
● |
Identify
the performance obligations in the contract; |
|
|
|
|
● |
Determine
the transaction price; |
|
|
|
|
● |
Allocate
the transaction price to the performance obligations in the contract; and |
|
|
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
We
generate substantially all our revenue from providing services to customers. The Company records revenue when the 5 steps above have
been completed.
Effective
January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition
requirements in Topic 605, Revenue Recognition, and most industry-specific revenue recognition guidance throughout the Industry Topics
of the Accounting Standards Codification. The updated guidance states that an entity should recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in
exchange for those goods or services. The guidance also provides for additional disclosures with respect to revenues and cash flows arising
from contracts with customers. The Company adopted the standard using the modified retrospective approach effective January 1, 2018.
The adoption of these standards did not have an impact on the Company’s Statements of Operations for the year ended December 31,
2018.
Revenue
is characterized by several lines of services and typically the pricing is fixed.
Schedule of Revenue by Major Customers by Reporting Segments
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Three Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 525,432 | | |
$ | 494,813 | |
Service: Currency Processing | |
$ | 606,198 | | |
$ | 593,058 | |
Service: Compliance | |
$ | 11,513 | | |
$ | 16,630 | |
Total | |
$ | 1,143,143 | | |
$ | 1,104,501 | |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Six Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 1,041,406 | | |
$ | 924,518 | |
Service: Currency Processing | |
$ | 1,221,969 | | |
$ | 1,169,308 | |
Service: Compliance | |
$ | 22,403 | | |
$ | 19,741 | |
Total | |
$ | 2,285,778 | | |
$ | 2,113,567 | |
Advertising
costs
The
Company expenses all costs of advertising as incurred. Advertising expense for the three and six months ended June 30, 2024 and June
30, 2023 amounted to $109, $248, $685, and $4,704 respectively.
General
and administrative expenses
The
significant components of general and administrative expenses consist mainly of rent and compensation.
Share-Based
Compensation
Share-based
compensation expense is recorded as a result of stock options granted in return for services rendered. Previously, the share-based payment
arrangements with employees were accounted for under ASC 718. On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting
for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees
would be aligned with the requirements for share-based payments granted to employees. The Company has adopted the new standard and has
made some adjustment with regard to the share-based compensation costs. Under the ASU 2018-07, the measurement of equity-classified nonemployee
share-based payments is generally fixed on the grant date and the options are no longer revalued on each reporting date. The expenses
related to the share-based compensation are recognized on each reporting date. The amount is calculated as the difference between total
expenses incurred and the total expenses already recognized.
Cost
of Revenue
The
Company’s cost of revenue primarily consists of labor, fuel costs and items purchased by the Company specifically for the benefit
of the Company’s clients.
Basic
and Diluted Earnings per share
Net
loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic loss per share is computed by
dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted
income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes
all potential common shares if their effect is anti-dilutive.
The
following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations
for the three and six months ended June 30, 2024 and 2023.
Schedule of Basic and Diluted Earnings Per Share (“EPS”)
| |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | (132,131 | ) | |
$ | 130,915 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,250,144 | |
Dilutive effect of convertible instruments | |
| | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 8,250,144 | | |
| 13,040,506 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.02 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
| |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | 25,178 | | |
$ | 125,350 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,398,062 | |
Dilutive effect of convertible instruments | |
| 5,377,757 | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 13,627,901 | | |
| 13,188,424 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.01 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
Dividends
The
Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception.
Income
Taxes
The
Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and
liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using
the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax
expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely
than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred
tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the
provision for deferred income taxes in the period of change.
Deferred
income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities
to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified
as current or non-current depending on the periods in which the temporary differences are expected to reverse.
Recent
Pronouncements
The
Company evaluated all other recent accounting pronouncements issued and determined that the adoption of these pronouncements would not
have a material effect on the financial position, results of operations or cash flows of the Company.
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v3.24.2.u1
Going concern
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going concern |
Note
3 – Going concern
The
accompanying financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying
financial statements, the Company has an accumulated deficit and had a working capital deficit as of June 30, 2024. These conditions
raise substantial doubt about the Company’s ability to continue as a going concern.
In
order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly
dependent upon its ability, and will continue to attempt, to secure additional equity and/or debt financing. There are no assurances
that the Company will be successful in obtaining additional capital.
The
financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts
of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements
do not include any adjustments that might arise from this uncertainty.
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v3.24.2.u1
Commitments and contingencies
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and contingencies |
Note
4 – Commitments and contingencies
Contingencies
On
November 6, 2015, Daniel Sullivan sent a wage claim demand to the Company. Mr. Sullivan purports to have had an Independent Contractor
Agreement with the Company which provides he is entitled to certain compensation and to be reimbursed for Company expenses. The demand
claims unpaid compensation in the amount of $8,055 and unreimbursed expenses in the amount of $154,409. The Company denies the agreement
was ever signed. If litigation is commenced the Company will defend any claims by Mr. Sullivan.
Mile
High Real Estate, LLC, an entity owned by Mr. Sullivan, sent correspondence to the Company stating the Mr. Sullivan and/or Mile High
Real Estate loaned the Company either directly or directly to contractors, material suppliers or utilities for operating and building
remodeling in the amount of $98,150. Counsel for Mr. Sullivan stated that he was still compiling information. The Company is investigating
whether Mr. Sullivan and/or Mile High Real Estate, LLC ever made the alleged loans. The Company will defend any claims of Mile High
Real Estate, LLC.
On
April 14, 2016, the Company entered into an agreement with a third party to provide the Company with investor relations services. Upon
signing the agreement, the Company paid the investor relations consultant $75,000 and agreed to issue the consultant 1,500,000 shares
of its restricted common stock. The agreement required the Company to pay the consultant an additional $75,000 prior to June 14, 2016.
The Company cancelled the agreement and is of the opinion that the shares are not owed to the consultant. As of June 30, 2024 and December
31, 2023 there was a payable recorded of $34,346.
Finance
leases
On
March 1, 2019, the Company recorded finance lease obligation for a leased a vehicle for $64,354. The Company made a down payment of $30,000
which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $1,129.76, including sales
tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
On
June 2, 2021, the Company recorded finance lease obligation for a leased a vehicle for $56,733. The Company made a down payment of $3,510
which included delivery fees, taxes and its first month payment and agreed to make 24 monthly payments of $2,765.19, including sales
tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
On
June 17, 2022, the Company recorded finance lease obligation for a leased vehicle for $69,255. The Company made a down payment of $2,882
which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $2,338, including sales tax.
The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life
of the underlying asset.
Schedule of Future Minimum Lease Payments
Future minimum lease payments as of June 30, 2024 | |
| |
| |
| |
2024 | |
$ | 110,308 | |
2025 | |
$ | 224,230 | |
2026 | |
$ | 193,112 | |
2027 | |
$ | 88,179 | |
2028 | |
$ | 37,197 | |
Thereafter | |
| - | |
Total minimum lease payments | |
$ | 653,026 | |
Operating
Leases
On
October 27, 2016 the Company sold its building located at 5765 Logan Street Denver, Colorado to an unrelated third party for $1,400,000.
The Company repaid the mortgage on the building in the amount of $677,681. After the sale, the Company leased the building from the purchaser
of the property. The lease is for an initial term of ten years, with the Company having the option to extend the term of the lease for
two additional five-year periods. The lease requires rental payments of $10,000 per month which will increase 2% annually. The Company
paid a $30,000 deposit at the inception of the lease.
On
May 29, 2018 the Company leased a building located at 4328 E. Magnolia Street, Phoenix, Arizona. The lease is for an initial term of
one year, with the Company having the option to extend the term of the lease for additional four year periods. The lease requires rental
payments of $3,880 per month which will increase 2% annually. The Company paid a $4,369 deposit at the inception of the lease. The lease
was renewed and extended for an additional five year period, with a starting rent of $6,379.20 per month which will increase 4% annually.
The
Company adopted ASC 842 and recorded right of use asset and operating lease liability of $1,082,241. The Company used 12% as incremental
borrowing rate as is the average interest rate of the Company’s outstanding third party note. The lease agreement gives the Company
the option to renew it for two additional 5 year terms but the Company did not consider it likely to exercise that option. Therefore,
the Company did not include such amounts in its computations of the present value of remaining lease payment on the adoption date.
Supplemental
balance sheet information related to leases is as follows:
June 30, 2024
Schedule of Operating Leases
Operating Leases | |
Classification | |
June 30, 2024 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 514,047 | |
Total | |
| |
$ | 514,047 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 147,668 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 420,580 | |
Total | |
| |
$ | 568,248 | |
Lease
term and discount rate were as follows:
Summary of Operating Lease Liabilities
| |
June 30, 2024 | |
Weighted average remaining lease term (years) | |
| 36.50 | |
Weighted average discount rate | |
| 12 | % |
The
following summarizes lease expenses for six months ended June 30, 2024:
Finance
lease expenses:
Summary of Lease Expenses
| |
| | |
Depreciation/amortization expense | |
$ | 72,573 | |
Interest on lease liabilities | |
| 35,136 | |
Finance lease expense | |
$ | 107,709 | |
Supplemental
disclosures of cash flow information related to leases were as follows:
Schedule of Cash Flow Information Related to Lease
| |
June 30, 2024 | |
Cash paid for operating lease liabilities | |
$ | 108,524 | |
December
31, 2023
Operating Leases | |
Classification | |
December 31, 2023 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 586,620 | |
Total | |
| |
$ | 586,620 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 121,519 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 494,215 | |
Total | |
| |
$ | 615,734 | |
Lease
term and discount rate were as follows:
| |
December 31, 2023 | |
Weighted average remaining lease term (years) | |
| 42.50 | |
Weighted average discount rate | |
| 12 | % |
The
following summarizes lease expenses for year ended December 31, 2023:
Finance
lease expenses:
| |
| | |
Depreciation/amortization expense | |
$ | 134,428 | |
Interest on lease liabilities | |
| 67,184 | |
Finance lease expense | |
$ | 201,612 | |
Supplemental
disclosures of cash flow information related to leases were as follows:
| |
December 31, 2023 | |
Cash paid for operating lease liabilities | |
$ | 137,064 | |
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v3.24.2.u1
Fixed assets
|
6 Months Ended |
Jun. 30, 2024 |
Long-term assets: |
|
Fixed assets |
Note
5 – Fixed assets
Machinery
and equipment consisted of the following at:
Schedule of Machinery and Equipment
| |
June 30, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Automotive vehicles | |
$ | 637,386 | | |
$ | 637,386 | |
Furniture and equipment | |
$ | 108,265 | | |
$ | 108,265 | |
Machinery and Equipment | |
$ | 142,731 | | |
$ | 135,706 | |
Leasehold improvements | |
$ | 148,994 | | |
$ | 148,994 | |
Fixed assets, total | |
$ | 1,037,376 | | |
$ | 1,030,351 | |
Total: accumulated depreciation | |
$ | (818,063 | ) | |
$ | (776,180 | ) |
Fixed assets, net | |
$ | 219,313 | | |
$ | 254,171 | |
At
June 30, 2024 and December 31, 2023 the Company had $2,782 of fixed assets associated with discontinued operations.
Depreciation
expense for the three and six months ended June 30, 2024 and 2023 was $19,891, $41,883, $33,492 and $68,412 respectively. During
the year ended December 31, 2023 the Company recognized $1,000 from the sale of a vehicle.
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v3.24.2.u1
Notes payable
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Notes payable |
Note
6 – Notes payable
Convertible
notes payable to non-related parties
On
October 18, 2017, the Company borrowed $150,000 from an unrelated third party. The Company paid $15,250 of fees associated with the loan,
which was recorded as discount and to be amortized over the term of the debt and was fully amortized as of December 31, 2018. The loan
bears interest at a rate of 10% (default interest 24%) and has a maturity date of July 16, 2018. The Holder has the option to convert
the outstanding principal and accrued interest into common stock of the Company. The conversion price is the lesser of (1) lowest trading
price during the previous 25 days prior to the note agreement or (2) 50% lowest trading price during the 25 days prior to conversion.
Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets
outside the ordinary course of business. During the year ended December 31, 2018 the Company paid $150,000 to extend the maturity date
until May 11, 2019. During the year ended December 31, 2019, the Company paid $75,000 in extension fees. The note was discounted for
a derivative (see note 8 for details) and the discount of $134,750 is being amortized over the life of the note using the effective interest
method which was fully amortized as of December 31, 2018. During the year ended December 31, 2019 the holder converted $39,478 of accrued
interest into 2,178,825 shares of common stock resulting in a loss of $61,624. As of December 31, 2021 and December 31, 2020 the balance
outstanding on the loan is $0 and $150,000, respectively. On May 28, 2021 the Company entered into a settlement and release agreement
with the Lender and agreed to pay the Lender a settlement of $400,000. The first payment of $200,000 was due upon signing and the Company
agreed to make additional $100,000 payments on the 30th and 60th day after signing. The additional $250,000 settlement
was recorded as interest during the year ended December 31, 2021. As of June 30, 2024 and December 31, 2023 accrued interest and the
note balance had been repaid.
On
March 21, 2018, the Company borrowed $45,000 from an unrelated third party. The Company paid $4,500 of fees associated with the loan
and had amortized $3,514 of the costs as of December 31, 2018. The note bears an interest rate: 12% (default interest lesser of 15% or
maximum permitted by law) and matures on March 21, 2019. The Holder has the option to convert the outstanding principal and accrued interest
into common stock of the Company. The Conversion price is 55% of the lowest trading price during the 25 Trading Day periods prior to
the Conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion
of its assets outside the ordinary course of business. The note was discounted for a derivative (see note 8 for details) and the discount
of $40,500 has been fully amortized over the life of the note using the effective interest method. As of December 31, 2023 and December
31, 2022 the amount had been fully amortized. As of June 30, 2024 and December 31, 2023 accrued interest and the note balance had been
repaid.
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v3.24.2.u1
Notes payable – related parties
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Notes payable – related parties |
Note
7 – Notes payable – related parties
Long-term
liabilities: Notes payable – related parties
As
of December 31, 2021 the Company owed MKM Capital Advisors and two related entities $128,600 plus accrued interest of $70,088. The amount
owed to the MKM entities was represented by three Promissory Notes dated between February 6, 2015 and July 7, 2016. In March 2022 the
MKM entities agreed to (i) consolidate the Promissory Notes into a new note in the principal amount of $128,600 and (ii) forgive the
accrued interest of $70,088. The new Promissory Note is due and payable on December 27, 2026 and bears an interest (from December 27,
2021 to the date of payment) of 5% per year. During the six months ended June 30, 2024, the Company repaid $11,507 of principal. Accrued
interest as of June 30, 2024 and December 31, 2023, amounted to $0. As of June 30, 2024 and December 31, 2023, the balance owed on the
loan is $64,249 and $75,756, respectively.
As
of December 31, 2021 the Company owed CGDK, LLC $1,185,217, plus accrued interest of $452,246. The amount owed to CGDK was represented
by seven Promissory Notes dated between July 9, 2015 and August 6, 2018. In March 2022, CGDK agreed to (i) consolidate the Promissory
Notes into a new note in the principal amount of $1,185,217 and (ii) forgive the accrued interest of $452,246. The new Promissory Note
is due and payable on December 31, 2026 and bears interest (from January 1, 2022 to the date of payment) at 5% per year. During the year
ended December 31, 2022, the loan was assumed by Doyle Knudson a related party. During the six months ended June 30, 2024 and year ended
December 31, 2023 the Company repaid $106,058 and $204,341 of principal and accrued interest. As of June 30, 2024 and December 31, 2023,
the balance on the loan is $592,175 and $698,233, respectively.
Current
liabilities: Notes payable – related parties
On
July 31, 2014, the Company borrowed $98,150 from an entity controlled by a former officer and shareholder of the Company. The loan is
due and payable on demand and bears no interest. As of June 30, 2024 and December 31, 2023, the principal balance owed on this loan is
$98,150 and $98,150, respectively.
As
of December 31, 2014, a related party loaned the Company $180,121, in the form of cash and expenses paid on behalf of the Company. The
loan is due and payable on demand and bears no interest. The Company repaid $125,500 towards this note during 2015 and as of June 30,
2024 and December 31, 2023 the principal balance owed on this loan was $54,621 and $54,621, respectively.
Current
Liabilities: Convertible notes payable to related parties
As
of December 31, 2021 the Company owed Hypur Inc. $688,500 plus accrued interest. The amounts owed to Hypur were represented by eight
Promissory Notes dated between September 20, 2016 and September 3, 2019. By an agreement effective January 31, 2022, the Company and
Hypur agreed to the following:
|
● |
On
March 3, 2022 the Company paid Hypur $137,500, which was applied to principal of the notes. |
|
● |
On
or before each date shown below, the Company paid Hypur $12,500, which applied to principal of the notes. |
Schedule of Related Debt Maturity
Date | |
Amount | |
| |
| |
March 31, 2022 | |
$ | 12,500 | |
| |
| | |
April 30, 2022 | |
$ | 12,500 | |
| |
| | |
May 31, 2022 | |
$ | 12,500 | |
| |
| | |
June 30, 2022 | |
$ | 12,500 | |
|
● |
On
or before July 31, 2022 the Company agreed to pay Hypur $137,500, which will apply to principal of the notes. |
|
● |
All
principal amounts owed to Hypur under the Promissory Notes will bear interest at 7.5% per year between January 31, 2022 and July
31, 2022 as long as the Company is not in default under the terms of its agreement with Hypur. |
|
|
|
|
● |
If
by July 31, 2022 all payments required by the Company’s agreement with Hypur have been made in a timely fashion, Hypur will
forgive $250,000 of accrued interest owed by the Company under the Promissory Notes. |
|
|
|
|
● |
After
July 31, 2022 future payment plans will be negotiated, provided however that any principal amounts owed to Hypur under the Promissory
Notes after July 31, 2022 will not bear interest in excess of 7.5% per year with a default rate of 12% per year. |
|
|
|
|
● |
Hypur
will waive any default rights between January 31, 2022 and August 31, 2022 on a month-to-month basis so long as all payments required
by the Company’s agreement with Hypur have been made. |
During
the year ended December 31, 2023 the Company repaid a total of $64,393. The amount claimed to be due by Hypur Inc. as of December 31,
2023 and December 31, 2022 is $363,500 and $329,256, respectively, although these amounts are disputed by the company. Hypur forgave
$250,000 of accrued interest owed by the Company under the Promissory Notes, which was recognized as additional paid in capital. During
the six months ended June 30, 2024 there were two payments made toward accrued interest totaling $19,659.44. As of June 30, 2024 and
December 31, 2023 the principal balance owed on this loan was $363,500 and $363,500, respectively.
Although
Hypur Inc. has notified the Company that the notes were in default as of September 1, 2022, it is the Company’s position that the
notes are not in default. Nevertheless, the Company began accruing default interest of 12% per year as of September 1, 2022.
On
September 1, 2016, the Company entered into, a convertible promissory note with Hypur Ventures, L.P., a Delaware limited partnership
(the “Hypur Ventures”) which is a related party, pursuant to which the Company borrowed $75,000. The loan was due 180 days
from the date of issuance and bears interest at 10% per annum. The note is convertible into common stock at a price of $.05 per share.
The note is mandatory redeemable into common stock if the price per share is over $.50 per share during a 10 day period. The principal
balance owed on this loan at December 31, 2023, and December 31, 2022 was $75,000 and $75,000, respectively. Upon default, the note bears
a default rate of interest of 15% per annum, and if the default has not been remedied within 30 days, the redemption price would be 150%
of the principal amount. Although Hypur Ventures has notified the Company that the note was in default as of January 2, 2022, it is the
Company’s position is that the note is not in default. Nevertheless, the Company began accruing default interest as of January
2, 2022.
On
October 14, 2016, the Company entered into a convertible promissory note with Hypur Ventures, pursuant to which the Company borrowed
$100,000. The loan was due 180 days from the date of issuance and bears interest at 10% per annum. The note is convertible into common
stock at a price of $.05 per share. The note is mandatory redeemable into common stock if the price per share is over $.50 per share
during a 10 day period. The principal balance owed on this loan at December 31, 2023 and December 31, 2022 was $100,000 and $100,000,
respectively. Upon default, the note bears a default rate of interest of 15% per annum, and if the default has not been remedied within
30 days, the redemption price would be 150% of the principal amount. Although Hypur Ventures has notified the Company that the note was
in default as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began
accruing default interest as of January 2, 2022.
On
March 7, 2017, the Company borrowed $100,000 from Hypur Ventures. The loan is due 180 days from March 7, 2017 and bears interest at 10%
per annum. The loan is convertible into shares of the Company’s common stock at a price of $.05 per share. The loan will automatically
convert into shares of the Company’s common stock if the price of the Company’s common stock is over $.50 per share during
any ten-day period. The principal balance owed on this loan December 31, 2023 and December 31, 2022 was $100,000 and $100,000 respectively.
Upon default, the note bears a default rate of interest of 15% per annum, and if the default has not been remedied within 30 days, the
redemption price would be 150% of the principal amount. Although Hypur Ventures has notified the Company that the note was in default
as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began accruing
default interest as of January 2, 2022.
The
Company re-measured the fair value of derivative liabilities on June 30, 2024 and December 31, 2023. See Note 8.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.2.u1
Derivative Liability
|
6 Months Ended |
Jun. 30, 2024 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
Derivative Liability |
Note
8 – Derivative Liability
The
Company analyzed the conversion options for derivative accounting consideration under ASC 815, Derivatives and Hedging, and determined
that an instrument should be classified as a liability when a conversion option becomes effective.
The
derivative liability in connection with the conversion feature of the convertible debt is measured using level 3 inputs.
The
change in the fair value of derivative liabilities is as follows:
Schedule of Derivative Liabilities at Fair Value
Balance – December 31, 2023 | |
$ | 503,584 | |
Gain on change in fair value of the derivative | |
| 223,407 | |
Settlement of derivatives upon repayment | |
| (22,848 | ) |
Balance – June 30, 2024 | |
$ | 704,143 | |
The
table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date:
Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used
|
|
Six
Months
Ended
June
30, 2024 |
|
|
Year
ended
December
31, 2023 |
|
Expected
term |
|
|
.75
years |
|
|
|
1.00
- 1.01 years |
|
Expected
average volatility |
|
|
366.6 |
% |
|
|
242.2%
- 246.6 |
% |
Expected
dividend yield |
|
|
- |
|
|
|
- |
|
Risk-free
interest rate |
|
|
5.00 |
% |
|
|
4.74
% – 4.75 |
% |
|
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- DefinitionThe entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.
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v3.24.2.u1
Stockholders’ deficit
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholders’ deficit |
Note
9 – Stockholders’ deficit
The
Company was originally authorized to issue 100,000,000 shares
of common stock and 100,000,000 shares
of preferred stock. On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally,
the number of authorized shares increased to 1,400,000,000 shares
of common stock.
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock. The Company issued a total of 1,570
shares of common stock due to rounding on the reverse stock split.
Preferred
stock
On
May 3, 2016, the Company entered into, an agreement with Hypur Ventures, L.P., a Delaware limited partnership (the “Hypur Ventures”)
which is a related party pursuant to which the Company sold to Hypur Ventures, in a private placement, 100,000 shares of the Company’s
preferred stock and 500,000 common stock warrants with a five year term and an exercise price of $1.00, at a purchase price of $5.00
per share for gross proceeds of $500,000. The shares of preferred stock are convertible into shares of the Company’s common stock.
The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the
Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it contained
a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $114,229. The beneficial
conversion feature was fully amortized and recorded as a deemed dividend.
Between
July and August of 2016 Hypur Ventures purchased an additional 100,000 shares of the Company’s preferred stock and 5,000,000
common stock warrants with a five year term and an exercise price of $1.00 at a purchase price of $5.00 per share for net proceeds of
$445,000, net of legal fees of $55,000. The shares of preferred stock are convertible into shares of the Company’s common stock.
The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the
Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it does not
contain a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $0.
The
preferred stock is convertible at any time at the election of Hypur Ventures. The preferred stock will automatically convert to common
stock if the closing price of the Company’s common stock equals or exceeds $0.50 per share over any consecutive twenty day trading
period. The preferred stock terms include a one-time purchase price preference. No preferential dividends apply to the preferred stock.
The preferred stock attributes include weighted average anti-dilution protection, rights to appoint one director, pre-emptive rights
to purchase future offerings of securities by the Company, demand and piggy-back registration rights.
The
Company has reserved thirty million shares of common stock that may be issued upon the conversion and/or exercise of the preferred stock
and the warrants.
|
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- DefinitionThe entire disclosure for equity.
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v3.24.2.u1
Options and warrants
|
6 Months Ended |
Jun. 30, 2024 |
Retirement Benefits [Abstract] |
|
Options and warrants |
Note
10 – Options and warrants
Options
All
stock options have an exercise price equal to the fair market value of the common stock on the date of grant. The fair value of each
option award is estimated using a Black-Scholes-Merton option valuation model. The Company has not paid any cash dividends on its common
stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend
yield of zero in the Black-Scholes-Merton option valuation model. Volatility is an estimate based on the calculated historical volatility
of similar entities in industry, in size and in financial leverage, whose share prices are publicly available. The expected life of awards
granted represents the period of time that they are expected to be outstanding. The Company has no historical experience with which to
establish a basis for determining an expected life of these awards. Therefore, the Company only gave consideration to the contractual
terms and did not consider the vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures significant to the expected
life of the option award. The Company bases the risk-free interest rate used in the Black-Scholes-Merton option valuation model on the
implied yield currently available on U.S. Treasury issues with an equivalent remaining term equal to the expected life of the award.
On
May 3, 2023, the Company issued Andrew Berman, a Director of the Company, an option to purchase 350,000 shares of the Company’s
common stock. The option is exercisable at a price of $0.21 per share and expires on September 30, 2027. Options to purchase 50% of the
shares can be exercised immediately. Options to purchase 25% of the shares can be exercised after June 30, 2023. Options to purchase
25% of the shares can be exercised after March 30, 2024. The Company also issued Mr. Berman an option to purchase an additional 400,000
shares of the Company’s common stock. The option is exercisable at a price of $.21 per share. The option to purchase these 400,000
shares will not be exercisable unless and until the Company (i) sells all or substantially all of its assets or (ii) the Company mergers
with another entity and the Company is not the surviving entity in the merger. Notwithstanding the above, the option will not be issued
if condition (i) or (ii) are not met by September 29, 2027. However, if the option is issued, the option will expire on September 30,
2027.
The
following is a summary of the Company’s stock option activity for the six months ended June 30, 2024:
Summary of Stock Option Activity
| |
Number Of Options | | |
Weighted-Average Exercise Price | |
| |
| | |
| |
Outstanding at December 31, 2023 | |
| 3,332,000 | | |
$ | .21 | |
Granted | |
| - | | |
$ | - | |
Expired | |
| - | | |
$ | - | |
Cancelled | |
| (35,000 | ) | |
$ | 0.21 | |
Outstanding at June 30,2024 | |
| 3,297,000 | | |
$ | 0.21 | |
Options exercisable at June 30, 2024 | |
| 1,713,500 | | |
$ | 0.21 | |
Schedule of Stock Options Outstanding and Exercisable Exercise Price Range
OPTIONS OUTSTANDING AND EXERCISABLE AT JUNE 30, 2024 | |
Range of Exercise Prices | | |
Number of Options Outstanding | | |
Weighted- Average Remaining Contractual Life in Years | | |
Weighted- Average Exercise Price | | |
Number Exercisable | | |
Weighted- Average Exercise Price | |
$ | 0.21 | | |
| 3,297,000 | | |
| 3.75. | | |
$ | 0.21 | | |
| 1,713,500 | | |
$ | 0.21 | |
Total
stock-based compensation expense in connection with options and modified awards recognized in the consolidated statement of operations
for six months ended June 30, 2024 and 2023 was $27,394 and $74,816, respectively.
|
X |
- DefinitionThe entire disclosure of an entity's employee compensation and benefit plans, excluding share-based compensation and including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, life insurance, severance, health care, unemployment and other benefit plans.
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v3.24.2.u1
Subsequent events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent events |
Note
11 – Subsequent events
On
August 6, 2024 Hypur, Inc. demanded payment of all principal and interest due Hypur ($387,198.49 in total) by August 15, 2024.
|
X |
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.2.u1
Accounting policies and procedures (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Principles of consolidation |
Principles
of consolidation
For
the periods ended June 30, 2024 and 2023 the consolidated financial statements include the accounts of Blue Line Protection Group, Inc.,
Blue Line Advisory Services, Inc. (a Nevada corporation; “BLAS”), Blue Line Capital, Inc. (a Colorado corporation; “Blue
Line Capital”), Blue Line Protection Group (California), Inc. (a California corporation; “Blue Line California”), Blue
Line Colorado, Blue Line Protection Group Illinois, Inc. (an Illinois corporation; “Blue Line Illinois”), BLPG, Inc. (a Nevada
corporation; “Blue Line Nevada”), Blue Line Protection Group (Washington), Inc. (a Washington corporation; “Blue Line
Washington”). All significant intercompany balances and transactions have been eliminated. BLPG and its subsidiaries are collectively
referred herein to as the “Company.”
|
Interim financial statements |
Interim
financial statements
The
unaudited interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting
principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities
and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company
believes that the disclosures are adequate to make the information presented not misleading.
In
the opinion of management, these statements reflect all adjustments, all of which are of a normal recurring nature, which, in the opinion
of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial
statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2023 and notes thereto
included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim
reports.
Results
of operations for the interim periods are not indicative of annual results.
|
Basis of presentation |
Basis
of presentation
The
consolidated financial statements present the balance sheets, statements of operations, stockholders’ equity (deficit) and cash
flows of the Company. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting
principles in the United States of America.
The
Company has adopted December 31 as its fiscal year end.
|
Derivatives |
Derivatives
The
Company evaluates convertible notes payable, stock options, stock warrants and other contracts to determine if those contracts or embedded
components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40,
Derivative Instruments and Hedging: Contracts in Entity’s Own Equity.
The
result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and
is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability,
the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of
a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity.
Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified
to a liability account at the fair value of the instrument on the reclassification date.
|
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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results
could differ from those estimates.
|
Cash and cash equivalents |
Cash
and cash equivalents
The
Company maintains a cash balance in a non-interest-bearing account. For the purpose of the statements of cash flows, all highly liquid
investments with an original maturity of three months or less are considered to be cash equivalents. As of June 30, 2024, the Company
has cash in excess of FDIC insured limits of $571,687. There were no cash equivalents as of June 30, 2024 or December 31, 2023.
|
Accounts receivable |
Accounts
receivable
Accounts
receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides
for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for
doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts
receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in
the future. Management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based
on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances
are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
|
Allowance for uncollectible accounts |
Allowance
for uncollectible accounts
The
Company estimates losses on receivables based on known troubled accounts, if any, and historical experience of losses incurred. There
was no allowance for doubtful customer receivables at June 30, 2024 and December 31, 2023.
|
Property and equipment |
Property
and equipment
Property
and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements
are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired
or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included
in the results of operations for the respective periods. Depreciation is provided over the estimated useful lives of the related assets
using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated)
for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:
Schedule of Estimated Useful Lives of Property and Equipment
Automotive
Vehicles |
|
5
years |
Furniture
and Equipment |
|
5
years |
Buildings
and Improvements |
|
the
lesser of the life of the lease or the estimated useful life of the lease |
The
Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying
value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition.
In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an
amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment
include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand,
competition and other economic factors. Based on this assessment there was no impairment as June 30, 2024 and December 31, 2023. Depreciation
expense for the three and six months ended June 30, 2024 and 2023 was $19,891,
$41,883,
$33,492 and $68,412 respectively.
During the year ended December 31, 2023 the Company recognized $1,000
from the sale of a vehicle.
|
Impairment of long-lived assets |
Impairment
of long-lived assets
The
Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of
Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in
circumstances indicate that the historical cost or carrying value of an asset may no longer be appropriate. The Company assesses recoverability
of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition.
If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between
the asset’s carrying value and its fair value or disposable value. As of June 30, 2024 and December 31, 2023, the Company determined
that none of its long-lived assets were impaired.
|
Concentration of business and credit risk |
Concentration
of business and credit risk
The
Company has no significant off-balance sheet risks such as foreign exchange contracts, option contracts or other hedging arrangements.
The Company’s financial instruments that are exposed to concentration of credit risks consist primarily of cash. The Company maintains
its cash in bank accounts, which may at times, exceed federally insured limits.
The
Company had one major customer which generated 9.6% of total revenue for the six months ended June 30, 2024 and one customer comprised
11% of the account receivable balance at June 30, 2024.
The
Company had one major customer which generated 9.7% of total revenue for the six months ended June 30, 2023 and one customer comprised
22.9% of the account receivable balance at June 30, 2023.
|
Related party transactions |
Related
party transactions
FASB
ASC 850, “Related Party Disclosures” requires companies to include in their financial statements disclosures of material
related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any
principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive
officer.
|
Fair value of financial instruments |
Fair
value of financial instruments
The
carrying amounts reflected in the balance sheets for cash, accounts payable and related party payables approximate the respective fair
values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale.
As
required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value
hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in
active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly;
and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The
three levels of the fair value hierarchy are described below:
Level
1: |
Unadjusted
quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; |
Level
2: |
Quoted
prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term
of the asset or liability; |
|
|
Level
3: |
Prices
or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by
little or no market activity). |
The
following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded
at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy
as of June 30, 2024 and December 31, 2023:
June
30, 2024
Schedule of Fair Value of Liabilities Measured on Recurring Basis
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
Total | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
December
31, 2023
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
Total | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
The
embedded conversion feature in the convertible debt instruments that the Company issued that became convertible qualified them as derivative
instruments since the number of shares issuable under the notes are indeterminate based on guidance in FASB ASC 815, Derivatives and
Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible
debt on the date that the instrument became convertible. The valuation of the derivative liability was determined through the use of
the Monte Carlo option-pricing model (See Note 8).
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue when delivery of the promised goods or services is transferred to its customers in an amount that reflects
the consideration that the Company expects to be entitled to in exchange for those goods or services. We determine revenue recognition
through the following five steps:
|
● |
Identify
the contract with the customer; |
|
|
|
|
● |
Identify
the performance obligations in the contract; |
|
|
|
|
● |
Determine
the transaction price; |
|
|
|
|
● |
Allocate
the transaction price to the performance obligations in the contract; and |
|
|
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
We
generate substantially all our revenue from providing services to customers. The Company records revenue when the 5 steps above have
been completed.
Effective
January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition
requirements in Topic 605, Revenue Recognition, and most industry-specific revenue recognition guidance throughout the Industry Topics
of the Accounting Standards Codification. The updated guidance states that an entity should recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in
exchange for those goods or services. The guidance also provides for additional disclosures with respect to revenues and cash flows arising
from contracts with customers. The Company adopted the standard using the modified retrospective approach effective January 1, 2018.
The adoption of these standards did not have an impact on the Company’s Statements of Operations for the year ended December 31,
2018.
Revenue
is characterized by several lines of services and typically the pricing is fixed.
Schedule of Revenue by Major Customers by Reporting Segments
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Three Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 525,432 | | |
$ | 494,813 | |
Service: Currency Processing | |
$ | 606,198 | | |
$ | 593,058 | |
Service: Compliance | |
$ | 11,513 | | |
$ | 16,630 | |
Total | |
$ | 1,143,143 | | |
$ | 1,104,501 | |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Six Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 1,041,406 | | |
$ | 924,518 | |
Service: Currency Processing | |
$ | 1,221,969 | | |
$ | 1,169,308 | |
Service: Compliance | |
$ | 22,403 | | |
$ | 19,741 | |
Total | |
$ | 2,285,778 | | |
$ | 2,113,567 | |
|
Advertising costs |
Advertising
costs
The
Company expenses all costs of advertising as incurred. Advertising expense for the three and six months ended June 30, 2024 and June
30, 2023 amounted to $109, $248, $685, and $4,704 respectively.
|
General and administrative expenses |
General
and administrative expenses
The
significant components of general and administrative expenses consist mainly of rent and compensation.
|
Share-Based Compensation |
Share-Based
Compensation
Share-based
compensation expense is recorded as a result of stock options granted in return for services rendered. Previously, the share-based payment
arrangements with employees were accounted for under ASC 718. On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting
for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees
would be aligned with the requirements for share-based payments granted to employees. The Company has adopted the new standard and has
made some adjustment with regard to the share-based compensation costs. Under the ASU 2018-07, the measurement of equity-classified nonemployee
share-based payments is generally fixed on the grant date and the options are no longer revalued on each reporting date. The expenses
related to the share-based compensation are recognized on each reporting date. The amount is calculated as the difference between total
expenses incurred and the total expenses already recognized.
|
Cost of Revenue |
Cost
of Revenue
The
Company’s cost of revenue primarily consists of labor, fuel costs and items purchased by the Company specifically for the benefit
of the Company’s clients.
|
Basic and Diluted Earnings per share |
Basic
and Diluted Earnings per share
Net
loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic loss per share is computed by
dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted
income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes
all potential common shares if their effect is anti-dilutive.
The
following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations
for the three and six months ended June 30, 2024 and 2023.
Schedule of Basic and Diluted Earnings Per Share (“EPS”)
| |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | (132,131 | ) | |
$ | 130,915 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,250,144 | |
Dilutive effect of convertible instruments | |
| | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 8,250,144 | | |
| 13,040,506 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.02 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
| |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | 25,178 | | |
$ | 125,350 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,398,062 | |
Dilutive effect of convertible instruments | |
| 5,377,757 | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 13,627,901 | | |
| 13,188,424 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.01 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
|
Dividends |
Dividends
The
Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception.
|
Income Taxes |
Income
Taxes
The
Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and
liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using
the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax
expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely
than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred
tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the
provision for deferred income taxes in the period of change.
Deferred
income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities
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- DefinitionDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
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v3.24.2.u1
Accounting policies and procedures (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Schedule of Estimated Useful Lives of Property and Equipment |
Schedule of Estimated Useful Lives of Property and Equipment
Automotive
Vehicles |
|
5
years |
Furniture
and Equipment |
|
5
years |
Buildings
and Improvements |
|
the
lesser of the life of the lease or the estimated useful life of the lease |
|
Schedule of Fair Value of Liabilities Measured on Recurring Basis |
The
following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded
at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy
as of June 30, 2024 and December 31, 2023:
June
30, 2024
Schedule of Fair Value of Liabilities Measured on Recurring Basis
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
Total | |
$ | 704,143 | | |
$ | - | | |
$ | - | | |
$ | 704,143 | |
December
31, 2023
| |
Amount | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Embedded conversion derivative liability | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
Total | |
$ | 503,584 | | |
$ | - | | |
$ | - | | |
$ | 503,584 | |
|
Schedule of Revenue by Major Customers by Reporting Segments |
Revenue
is characterized by several lines of services and typically the pricing is fixed.
Schedule of Revenue by Major Customers by Reporting Segments
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Three Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 525,432 | | |
$ | 494,813 | |
Service: Currency Processing | |
$ | 606,198 | | |
$ | 593,058 | |
Service: Compliance | |
$ | 11,513 | | |
$ | 16,630 | |
Total | |
$ | 1,143,143 | | |
$ | 1,104,501 | |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Six Months ended June 30, |
Revenue Breakdown by Streams | |
2024 | | |
2023 | |
Service: Transportation | |
$ | 1,041,406 | | |
$ | 924,518 | |
Service: Currency Processing | |
$ | 1,221,969 | | |
$ | 1,169,308 | |
Service: Compliance | |
$ | 22,403 | | |
$ | 19,741 | |
Total | |
$ | 2,285,778 | | |
$ | 2,113,567 | |
|
Schedule of Basic and Diluted Earnings Per Share (“EPS”) |
The
following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations
for the three and six months ended June 30, 2024 and 2023.
Schedule of Basic and Diluted Earnings Per Share (“EPS”)
| |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | (132,131 | ) | |
$ | 130,915 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,250,144 | |
Dilutive effect of convertible instruments | |
| | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 8,250,144 | | |
| 13,040,506 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.02 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
| |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | |
| |
| | |
| |
Numerator: | |
| | | |
| | |
Net income / (loss) | |
$ | 25,178 | | |
$ | 125,350 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted-average shares of common stock | |
| 8,250,144 | | |
| 8,398,062 | |
Dilutive effect of convertible instruments | |
| 5,377,757 | | |
| 4,790,362 | |
Diluted weighted-average of common stock | |
| 13,627,901 | | |
| 13,188,424 | |
| |
| | | |
| | |
Net income per common share from: | |
| | | |
| | |
Basic | |
$ | 0.00 | | |
$ | 0.01 | |
Diluted | |
$ | 0.00 | | |
$ | 0.01 | |
|
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- DefinitionTabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.
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v3.24.2.u1
Commitments and contingencies (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Schedule of Future Minimum Lease Payments |
Schedule of Future Minimum Lease Payments
Future minimum lease payments as of June 30, 2024 | |
| |
| |
| |
2024 | |
$ | 110,308 | |
2025 | |
$ | 224,230 | |
2026 | |
$ | 193,112 | |
2027 | |
$ | 88,179 | |
2028 | |
$ | 37,197 | |
Thereafter | |
| - | |
Total minimum lease payments | |
$ | 653,026 | |
|
Schedule of Operating Leases |
Supplemental
balance sheet information related to leases is as follows:
June 30, 2024
Schedule of Operating Leases
Operating Leases | |
Classification | |
June 30, 2024 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 514,047 | |
Total | |
| |
$ | 514,047 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 147,668 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 420,580 | |
Total | |
| |
$ | 568,248 | |
December
31, 2023
Operating Leases | |
Classification | |
December 31, 2023 | |
Right-of-use assets | |
Operating right of use assets | |
$ | 586,620 | |
Total | |
| |
$ | 586,620 | |
Current lease liabilities | |
Current operating lease liabilities | |
$ | 121,519 | |
Non-current lease liabilities | |
Long-term operating lease liabilities | |
$ | 494,215 | |
Total | |
| |
$ | 615,734 | |
|
Summary of Operating Lease Liabilities |
Lease
term and discount rate were as follows:
Summary of Operating Lease Liabilities
| |
June 30, 2024 | |
Weighted average remaining lease term (years) | |
| 36.50 | |
Weighted average discount rate | |
| 12 | % |
Lease
term and discount rate were as follows:
| |
December 31, 2023 | |
Weighted average remaining lease term (years) | |
| 42.50 | |
Weighted average discount rate | |
| 12 | % |
|
Summary of Lease Expenses |
The
following summarizes lease expenses for six months ended June 30, 2024:
Finance
lease expenses:
Summary of Lease Expenses
| |
| | |
Depreciation/amortization expense | |
$ | 72,573 | |
Interest on lease liabilities | |
| 35,136 | |
Finance lease expense | |
$ | 107,709 | |
The
following summarizes lease expenses for year ended December 31, 2023:
Finance
lease expenses:
| |
| | |
Depreciation/amortization expense | |
$ | 134,428 | |
Interest on lease liabilities | |
| 67,184 | |
Finance lease expense | |
$ | 201,612 | |
|
Schedule of Cash Flow Information Related to Lease |
Supplemental
disclosures of cash flow information related to leases were as follows:
Schedule of Cash Flow Information Related to Lease
| |
June 30, 2024 | |
Cash paid for operating lease liabilities | |
$ | 108,524 | |
Supplemental
disclosures of cash flow information related to leases were as follows:
| |
December 31, 2023 | |
Cash paid for operating lease liabilities | |
$ | 137,064 | |
|
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- DefinitionTabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.
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v3.24.2.u1
Fixed assets (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Long-term assets: |
|
Schedule of Machinery and Equipment |
Machinery
and equipment consisted of the following at:
Schedule of Machinery and Equipment
| |
June 30, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Automotive vehicles | |
$ | 637,386 | | |
$ | 637,386 | |
Furniture and equipment | |
$ | 108,265 | | |
$ | 108,265 | |
Machinery and Equipment | |
$ | 142,731 | | |
$ | 135,706 | |
Leasehold improvements | |
$ | 148,994 | | |
$ | 148,994 | |
Fixed assets, total | |
$ | 1,037,376 | | |
$ | 1,030,351 | |
Total: accumulated depreciation | |
$ | (818,063 | ) | |
$ | (776,180 | ) |
Fixed assets, net | |
$ | 219,313 | | |
$ | 254,171 | |
|
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v3.24.2.u1
Derivative Liability (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
Schedule of Derivative Liabilities at Fair Value |
The
change in the fair value of derivative liabilities is as follows:
Schedule of Derivative Liabilities at Fair Value
Balance – December 31, 2023 | |
$ | 503,584 | |
Gain on change in fair value of the derivative | |
| 223,407 | |
Settlement of derivatives upon repayment | |
| (22,848 | ) |
Balance – June 30, 2024 | |
$ | 704,143 | |
|
Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used |
The
table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date:
Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used
|
|
Six
Months
Ended
June
30, 2024 |
|
|
Year
ended
December
31, 2023 |
|
Expected
term |
|
|
.75
years |
|
|
|
1.00
- 1.01 years |
|
Expected
average volatility |
|
|
366.6 |
% |
|
|
242.2%
- 246.6 |
% |
Expected
dividend yield |
|
|
- |
|
|
|
- |
|
Risk-free
interest rate |
|
|
5.00 |
% |
|
|
4.74
% – 4.75 |
% |
|
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v3.24.2.u1
Options and warrants (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Retirement Benefits [Abstract] |
|
Summary of Stock Option Activity |
The
following is a summary of the Company’s stock option activity for the six months ended June 30, 2024:
Summary of Stock Option Activity
| |
Number Of Options | | |
Weighted-Average Exercise Price | |
| |
| | |
| |
Outstanding at December 31, 2023 | |
| 3,332,000 | | |
$ | .21 | |
Granted | |
| - | | |
$ | - | |
Expired | |
| - | | |
$ | - | |
Cancelled | |
| (35,000 | ) | |
$ | 0.21 | |
Outstanding at June 30,2024 | |
| 3,297,000 | | |
$ | 0.21 | |
Options exercisable at June 30, 2024 | |
| 1,713,500 | | |
$ | 0.21 | |
|
Schedule of Stock Options Outstanding and Exercisable Exercise Price Range |
Schedule of Stock Options Outstanding and Exercisable Exercise Price Range
OPTIONS OUTSTANDING AND EXERCISABLE AT JUNE 30, 2024 | |
Range of Exercise Prices | | |
Number of Options Outstanding | | |
Weighted- Average Remaining Contractual Life in Years | | |
Weighted- Average Exercise Price | | |
Number Exercisable | | |
Weighted- Average Exercise Price | |
$ | 0.21 | | |
| 3,297,000 | | |
| 3.75. | | |
$ | 0.21 | | |
| 1,713,500 | | |
$ | 0.21 | |
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v3.24.2.u1
History and organization of the company (Details Narrative) - $ / shares
|
Jul. 06, 2021 |
May 06, 2014 |
Jun. 30, 2024 |
Dec. 31, 2023 |
May 05, 2014 |
Sep. 11, 2006 |
Common stock, shares authorized |
14,000,000
|
1,400,000,000
|
14,000,000
|
14,000,000
|
100,000,000
|
|
Preferred stock, shares authorized |
|
|
1,000,000
|
1,000,000
|
100,000,000
|
100,000,000
|
Common stock, par value |
|
|
$ 0.001
|
$ 0.001
|
|
$ 0.001
|
Equity stock split forward |
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.
|
On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held.
|
|
|
|
|
Reverse stock split |
1-for-100
|
|
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
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|
|
|
|
|
100,000,000
|
X |
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v3.24.2.u1
Schedule of Estimated Useful Lives of Property and Equipment (Details)
|
Jun. 30, 2024 |
Automobiles [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property and equipment, useful lives |
5 years
|
Furniture and Fixtures [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property and equipment, useful lives |
5 years
|
Building Improvements [Member] |
|
Property, Plant and Equipment [Line Items] |
|
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v3.24.2.u1
Schedule of Fair Value of Liabilities Measured on Recurring Basis (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Platform Operator, Crypto Asset [Line Items] |
|
|
Embedded conversion derivative liability |
$ 704,143
|
$ 503,584
|
Total |
704,143
|
503,584
|
Fair Value, Inputs, Level 1 [Member] |
|
|
Platform Operator, Crypto Asset [Line Items] |
|
|
Embedded conversion derivative liability |
|
|
Total |
|
|
Fair Value, Inputs, Level 2 [Member] |
|
|
Platform Operator, Crypto Asset [Line Items] |
|
|
Embedded conversion derivative liability |
|
|
Total |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
Platform Operator, Crypto Asset [Line Items] |
|
|
Embedded conversion derivative liability |
704,143
|
503,584
|
Total |
$ 704,143
|
$ 503,584
|
X |
- DefinitionFair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.
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v3.24.2.u1
Schedule of Revenue by Major Customers by Reporting Segments (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Product Information [Line Items] |
|
|
|
|
Total |
$ 1,143,143
|
$ 1,104,501
|
$ 2,285,778
|
$ 2,113,567
|
Transportation [Member] |
|
|
|
|
Product Information [Line Items] |
|
|
|
|
Total |
525,432
|
494,813
|
1,041,406
|
924,518
|
Currency Processing [Member] |
|
|
|
|
Product Information [Line Items] |
|
|
|
|
Total |
606,198
|
593,058
|
1,221,969
|
1,169,308
|
Compliance [Member] |
|
|
|
|
Product Information [Line Items] |
|
|
|
|
Total |
$ 11,513
|
$ 16,630
|
$ 22,403
|
$ 19,741
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
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v3.24.2.u1
Schedule of Basic and Diluted Earnings Per Share (“EPS”) (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
|
|
|
Net income / (loss) |
$ (132,131)
|
$ 130,915
|
$ 25,178
|
$ 125,350
|
Weighted-average shares of common stock |
8,250,144
|
8,250,144
|
8,250,144
|
8,398,062
|
Dilutive effect of convertible instruments |
|
4,790,362
|
5,377,757
|
4,790,362
|
Diluted weighted-average of common stock |
8,250,144
|
13,040,506
|
13,627,901
|
13,188,424
|
Basic |
$ (0.00)
|
$ 0.02
|
$ 0.00
|
$ 0.01
|
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$ (0.00)
|
$ 0.01
|
$ 0.00
|
$ 0.01
|
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v3.24.2.u1
Accounting policies and procedures (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Product Information [Line Items] |
|
|
|
|
|
Cash, FDIC insured amount |
$ 571,687
|
|
$ 571,687
|
|
|
Cash equivalents |
0
|
|
0
|
|
$ 0
|
Allowance for doubtful receivables |
0
|
|
0
|
|
0
|
Depreciation |
19,891
|
$ 33,492
|
41,883
|
$ 68,412
|
|
Advertising expenses |
$ 109
|
$ 685
|
$ 248
|
$ 4,704
|
|
One Major Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration credit risk, percentage |
|
|
9.60%
|
9.70%
|
|
One Customer [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration credit risk, percentage |
|
|
11.00%
|
22.90%
|
|
Vehicles [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Gain (Loss) on Disposition of Property Plant Equipment |
|
|
|
|
$ 1,000
|
X |
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v3.24.2.u1
Schedule of Operating Leases (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
|
Operating right of use asset lease |
$ 514,047
|
$ 586,620
|
Total |
514,047
|
586,620
|
Current lease liabilities |
147,668
|
121,519
|
Non-current lease liabilities |
420,580
|
494,215
|
Total |
$ 568,248
|
$ 615,734
|
X |
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v3.24.2.u1
Commitments and contingencies (Details Narrative) - USD ($)
|
Jun. 17, 2022 |
Jun. 02, 2021 |
Mar. 01, 2019 |
May 29, 2018 |
Oct. 27, 2016 |
Jun. 14, 2016 |
Apr. 14, 2016 |
Nov. 06, 2015 |
Jun. 30, 2024 |
Dec. 31, 2023 |
Accounts payable |
|
|
|
|
|
|
|
|
$ 34,346
|
$ 34,346
|
Total |
|
|
|
|
|
|
|
|
568,248
|
615,734
|
Operating right of use asset lease |
|
|
|
|
|
|
|
|
514,047
|
586,620
|
Total |
|
|
|
|
|
|
|
|
514,047
|
586,620
|
Current lease liabilities |
|
|
|
|
|
|
|
|
147,668
|
121,519
|
Non-current lease liabilities |
|
|
|
|
|
|
|
|
$ 420,580
|
$ 494,215
|
Weighted average remaining lease term (years) |
|
|
|
|
|
|
|
|
36 years 6 months
|
42 years 6 months
|
Weighted average discount rate |
|
|
|
|
|
|
|
|
12.00%
|
12.00%
|
Accounting Standards Update 2016-02 [Member] |
|
|
|
|
|
|
|
|
|
|
Lessee operating lease additional term of years |
|
|
|
The lease agreement gives the Company
the option to renew it for two additional 5 year terms
|
|
|
|
|
|
|
Total |
|
|
|
$ 1,082,241
|
|
|
|
|
|
|
Incremental borrowing rate |
|
|
|
12.00%
|
|
|
|
|
|
|
Vehicle [Member] |
|
|
|
|
|
|
|
|
|
|
Finance lease obligation |
$ 69,255
|
$ 56,733
|
$ 64,354
|
|
|
|
|
|
|
|
Finance lease down payment |
2,882
|
3,510
|
30,000
|
|
|
|
|
|
|
|
Lease payment including sales tax |
$ 2,338
|
$ 2,765.19
|
$ 1,129.76
|
|
|
|
|
|
|
|
Lessee finance lease description |
The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life
of the underlying asset.
|
The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
|
The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic
life of the underlying asset.
|
|
|
|
|
|
|
|
Building [Member] |
|
|
|
|
|
|
|
|
|
|
Repayments of debt |
|
|
|
|
$ 677,681
|
|
|
|
|
|
Lessee operating lease additional term of years |
|
|
|
The lease is for an initial term of
one year, with the Company having the option to extend the term of the lease for additional four year periods.
|
the Company leased the building from the purchaser
of the property. The lease is for an initial term of ten years
|
|
|
|
|
|
Operating leases, rent expense, net |
|
|
|
$ 3,880
|
$ 10,000
|
|
|
|
|
|
Rent increase annually, percentage |
|
|
|
2.00%
|
2.00%
|
|
|
|
|
|
Lease requires rental paid as deposit |
|
|
|
$ 4,369
|
$ 30,000
|
|
|
|
|
|
Building [Member] | Five Year Lease Period [Member] |
|
|
|
|
|
|
|
|
|
|
Operating leases, rent expense, net |
|
|
|
$ 6,379.20
|
|
|
|
|
|
|
Rent increase annually, percentage |
|
|
|
4.00%
|
|
|
|
|
|
|
Lessee operaing lease renewed and extended term |
|
|
|
The lease
was renewed and extended for an additional five year period
|
|
|
|
|
|
|
Daniel Sullivan [Member] | Mile High Real Estate Group [Member] |
|
|
|
|
|
|
|
|
|
|
Utilities for operating and building remodeling amount |
|
|
|
|
|
|
|
$ 98,150
|
|
|
Daniel Sullivan [Member] | Independent Contractor Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Claim for unpaid compensation |
|
|
|
|
|
|
|
8,055
|
|
|
Unreimbursed compensation expenses |
|
|
|
|
|
|
|
$ 154,409
|
|
|
Third Party [Member] |
|
|
|
|
|
|
|
|
|
|
Consultant fee |
|
|
|
|
|
$ 75,000
|
$ 75,000
|
|
|
|
Number of restricted common stock issue |
|
|
|
|
|
|
1,500,000
|
|
|
|
Unrelated Third Party [Member] | Building [Member] |
|
|
|
|
|
|
|
|
|
|
Proceeds from sale of buildings |
|
|
|
|
$ 1,400,000
|
|
|
|
|
|
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v3.24.2.u1
Schedule of Machinery and Equipment (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Fixed assets, total |
$ 1,037,376
|
$ 1,030,351
|
Total: accumulated depreciation |
(818,063)
|
(776,180)
|
Fixed assets, net |
219,313
|
254,171
|
Automobiles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Fixed assets, total |
637,386
|
637,386
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Fixed assets, total |
108,265
|
108,265
|
Machinery and Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Fixed assets, total |
142,731
|
135,706
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Fixed assets, total |
$ 148,994
|
$ 148,994
|
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Fixed assets (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
|
|
|
Fixed assets discontinued operations |
$ 2,782
|
|
$ 2,782
|
|
$ 2,782
|
Depreciation |
$ 19,891
|
$ 33,492
|
$ 41,883
|
$ 68,412
|
|
Vehicles [Member] |
|
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
|
Sale of vehicle |
|
|
|
|
$ 1,000
|
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- DefinitionThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
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v3.24.2.u1
Notes payable (Details Narrative) - USD ($)
|
|
|
|
12 Months Ended |
|
|
|
May 28, 2021 |
Mar. 21, 2018 |
Oct. 18, 2017 |
Dec. 31, 2021 |
Dec. 31, 2019 |
Dec. 31, 2018 |
Jul. 31, 2022 |
Jan. 31, 2022 |
Dec. 31, 2020 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument interest rate |
|
|
|
|
|
|
7.50%
|
7.50%
|
|
Convertible Notes Payable [Member] | Settlement and Release Agreement [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Repayment of debt |
$ 200,000
|
|
|
|
|
|
|
|
|
Interest expense |
400,000
|
|
|
|
|
|
|
|
|
Addditional interest expense |
|
|
|
$ 250,000
|
|
|
|
|
|
Convertible Notes Payable [Member] | Settlement and Release Agreement [Member] | 30th and 60th Day After Signing [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Repayment of debt |
$ 100,000
|
|
|
|
|
|
|
|
|
Unrelated Third Party [Member] | Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt principal amount |
|
|
$ 150,000
|
|
|
|
|
|
|
Unamortized discount |
|
|
$ 15,250
|
|
|
|
|
|
|
Debt instrument interest rate |
|
|
10.00%
|
|
|
|
|
|
|
Debt instrument interest rate during period |
|
|
24.00%
|
|
|
|
|
|
|
Maturity date |
|
|
Jul. 16, 2018
|
|
|
May 11, 2019
|
|
|
|
Debt instrument convertible terms of conversion feature |
|
|
The Holder has the option to convert
the outstanding principal and accrued interest into common stock of the Company. The conversion price is the lesser of (1) lowest trading
price during the previous 25 days prior to the note agreement or (2) 50% lowest trading price during the 25 days prior to conversion.
Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets
outside the ordinary course of business.
|
|
|
|
|
|
|
Repayment of debt |
|
|
|
|
|
$ 150,000
|
|
|
|
Extension fees |
|
|
|
|
$ 75,000
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
134,750
|
|
|
|
Interest Payable |
|
|
|
|
$ 39,478
|
|
|
|
|
Debt converted into shares of common stock |
|
|
|
|
2,178,825
|
|
|
|
|
Loss on debt instrument |
|
|
|
|
$ 61,624
|
|
|
|
|
Notes payable |
|
|
|
$ 0
|
|
|
|
|
$ 150,000
|
Unrelated Third Party [Member] | Convertible Notes Payable One [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt principal amount |
|
$ 45,000
|
|
|
|
|
|
|
|
Debt instrument interest rate |
|
12.00%
|
|
|
|
|
|
|
|
Debt instrument interest rate during period |
|
15.00%
|
|
|
|
|
|
|
|
Maturity date |
|
Mar. 21, 2019
|
|
|
|
|
|
|
|
Debt instrument convertible terms of conversion feature |
|
The Holder has the option to convert the outstanding principal and accrued interest
into common stock of the Company. The Conversion price is 55% of the lowest trading price during the 25 Trading Day periods prior to
the Conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion
of its assets outside the ordinary course of business.
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
$ 40,500
|
|
|
|
|
|
|
|
Debt instrument fee amount |
|
|
|
|
|
4,500
|
|
|
|
Amortization |
|
|
|
|
|
$ 3,514
|
|
|
|
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- DefinitionDifference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.
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v3.24.2.u1
Schedule of Related Debt Maturity (Details)
|
1 Months Ended |
Jan. 31, 2022
USD ($)
|
March 31, 2022 [Member] |
|
Short-Term Debt [Line Items] |
|
Maturity date |
Mar. 31, 2022
|
Notes payable |
$ 12,500
|
April 30, 2022 [Member] |
|
Short-Term Debt [Line Items] |
|
Maturity date |
Apr. 30, 2022
|
Notes payable |
$ 12,500
|
May 31, 2022 [Member] |
|
Short-Term Debt [Line Items] |
|
Maturity date |
May 31, 2022
|
Notes payable |
$ 12,500
|
June 30, 2022 [Member] |
|
Short-Term Debt [Line Items] |
|
Maturity date |
Jun. 30, 2022
|
Notes payable |
$ 12,500
|
X |
- DefinitionDate when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.
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v3.24.2.u1
Notes payable – related parties (Details Narrative) - USD ($)
|
|
|
|
|
|
|
1 Months Ended |
6 Months Ended |
12 Months Ended |
|
|
|
|
Jul. 31, 2022 |
Mar. 03, 2022 |
Mar. 07, 2017 |
Oct. 14, 2016 |
Sep. 01, 2016 |
Dec. 31, 2014 |
Mar. 31, 2022 |
Jul. 31, 2014 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Dec. 31, 2021 |
Dec. 31, 2015 |
Aug. 06, 2024 |
Dec. 31, 2022 |
Sep. 01, 2022 |
Jan. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
7.50%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
7.50%
|
Payments of related party |
$ 137,500
|
$ 137,500
|
|
|
|
|
|
|
$ 117,565
|
$ 111,843
|
|
|
|
|
|
|
|
Debt instrument periodic payment principal |
|
$ 12,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Due to related parties |
$ 250,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Default rate percentage |
12.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible Promissory Note [Member] | Hypur Ventures, L.P. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
|
|
$ 75,000
|
|
|
|
$ 75,000
|
|
|
Proceeds from related party debt |
|
|
|
|
$ 75,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible Promissory Note One [Member] | Hypur Ventures, L.P. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
|
|
100,000
|
|
|
|
100,000
|
|
|
Interest rate |
|
|
|
10.00%
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from related party debt |
|
|
|
$ 100,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument description |
|
|
|
|
The loan was due 180 days
from the date of issuance and bears interest at 10% per annum.
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
|
$ 0.05
|
$ 0.05
|
|
|
|
|
|
|
|
|
|
|
|
|
Default rate of interest |
|
|
|
15.00%
|
15.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Redemption price percenatge |
|
|
|
150.00%
|
150.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible Promissory Note One [Member] | Hypur Ventures, L.P. [Member] | Ten-Day Period [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
|
$ 0.50
|
$ 0.50
|
|
|
|
|
|
|
|
|
|
|
|
|
Former Officer and Shareholder [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
98,150
|
|
98,150
|
|
|
|
|
|
|
Proceeds from related party debt |
|
|
|
|
|
|
|
$ 98,150
|
|
|
|
|
|
|
|
|
|
MKM Capital Advisors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
$ 128,600
|
|
|
|
|
$ 128,600
|
|
|
|
|
|
Notes payable interest |
|
|
|
|
|
|
|
|
|
|
|
$ 70,088
|
|
|
|
|
|
Forgive accrued interest |
|
|
|
|
|
|
70,088
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
|
|
|
|
|
|
5.00%
|
|
|
|
|
|
Payments of related party |
|
|
|
|
|
|
|
|
11,507
|
|
|
|
|
|
|
|
|
Accrued interest |
|
|
|
|
|
|
|
|
0
|
|
0
|
|
|
|
|
|
|
Notes payable |
|
|
|
|
|
|
|
|
64,249
|
|
75,756
|
|
|
|
|
|
|
CGDK LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
1,185,217
|
|
|
|
|
$ 1,185,217
|
|
|
|
|
|
Notes payable interest |
|
|
|
|
|
|
|
|
|
|
|
$ 452,246
|
|
|
|
|
|
Forgive accrued interest |
|
|
|
|
|
|
$ 452,246
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
|
|
|
|
|
|
5.00%
|
|
|
|
|
|
Payments of related party |
|
|
|
|
|
|
|
|
106,058
|
|
204,341
|
|
|
|
|
|
|
Notes payable |
|
|
|
|
|
|
|
|
592,175
|
|
698,233
|
|
|
|
|
|
|
Debt instrument maturity date |
|
|
|
|
|
|
|
|
|
|
|
Dec. 31, 2026
|
|
|
|
|
|
Related Party Loan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
54,621
|
|
54,621
|
|
|
|
|
|
|
Cash and expenses, related party |
|
|
|
|
|
$ 180,121
|
|
|
|
|
|
|
|
|
|
|
|
Repayment of debt |
|
|
|
|
|
|
|
|
|
|
|
|
$ 125,500
|
|
|
|
|
Related Party Loan [Member] | Hypur Ventures, L.P. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
|
|
100,000
|
|
|
|
100,000
|
|
|
Interest rate |
|
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from related party debt |
|
|
$ 100,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
$ 0.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Default rate of interest |
|
|
15.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Redemption price percenatge |
|
|
150.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Loan [Member] | Hypur Ventures, L.P. [Member] | Ten-Day Period [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
$ 0.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hypur Inc [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 387,198.49
|
|
|
|
Notes payable interest |
|
|
|
|
|
|
|
|
|
|
|
$ 688,500
|
|
|
|
|
|
Payments of related party |
|
|
|
|
|
|
|
|
|
|
64,393
|
|
|
|
|
|
|
Hypur Inc [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Due to related parties |
|
|
|
|
|
|
|
|
|
|
363,500
|
|
|
|
$ 329,256
|
|
|
Hypur Inc [Member] | Related Party [Member] | Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan principal balance |
|
|
|
|
|
|
|
|
363,500
|
|
363,500
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12.00%
|
|
Due to related parties |
|
|
|
|
|
|
|
|
$ 19,659.44
|
|
$ 250,000
|
|
|
|
|
|
|
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Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used (Details)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Measurement Input, Expected Term [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, term |
9 months
|
|
Measurement Input, Expected Term [Member] | Minimum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, term |
|
1 year
|
Measurement Input, Expected Term [Member] | Maximum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, term |
|
1 year 3 days
|
Measurement Input, Option Volatility [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
366.6
|
|
Measurement Input, Option Volatility [Member] | Minimum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
|
242.2
|
Measurement Input, Option Volatility [Member] | Maximum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
|
246.6
|
Measurement Input, Expected Dividend Rate [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
|
|
Measurement Input, Risk Free Interest Rate [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
5.00
|
|
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
|
4.74
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
|
Derivative [Line Items] |
|
|
Fair value assumptions, measurement input, percentages |
|
4.75
|
X |
- DefinitionPeriod of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
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v3.24.2.u1
Stockholders’ deficit (Details Narrative) - USD ($)
|
|
|
|
2 Months Ended |
|
|
|
|
Jul. 06, 2021 |
May 03, 2016 |
May 06, 2014 |
Aug. 31, 2016 |
Jun. 30, 2024 |
Dec. 31, 2023 |
May 05, 2014 |
Sep. 11, 2006 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock, shares authorized |
14,000,000
|
|
1,400,000,000
|
|
14,000,000
|
14,000,000
|
100,000,000
|
|
Preferred Stock, Shares Authorized |
|
|
|
|
1,000,000
|
1,000,000
|
100,000,000
|
100,000,000
|
Stockholders' equity note, stock split |
On
July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100,
the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.
|
|
On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held.
|
|
|
|
|
|
Rounding from reverse stock split, shares |
1,570
|
|
|
|
|
|
|
|
Hypur Ventures, L.P. [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock reserved |
|
|
|
30,000,000
|
|
|
|
|
Hypur Ventures, L.P. [Member] | Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Issuance of common stock, shares |
|
100,000
|
|
100,000
|
|
|
|
|
Issuance of common stock warrants |
|
500,000
|
|
5,000,000
|
|
|
|
|
Common stock warrants term |
|
5 years
|
|
5 years
|
|
|
|
|
Warrants exercise price per shares |
|
$ 1.00
|
|
$ 1.00
|
|
|
|
|
Purchase price per share |
|
$ 5.00
|
|
$ 5.00
|
|
|
|
|
Proceeds from issuance of warrants |
|
$ 500,000
|
|
$ 445,000
|
|
|
|
|
Conversion of beneficial features, intrinsic value |
|
$ 114,229
|
|
0
|
|
|
|
|
Legal Fees |
|
|
|
$ 55,000
|
|
|
|
|
Debt conversion trading conversion price per shares |
|
|
|
$ 0.50
|
|
|
|
|
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v3.24.2.u1
Summary of Stock Option Activity (Details)
|
6 Months Ended |
Jun. 30, 2024
$ / shares
shares
|
Retirement Benefits [Abstract] |
|
Number of Options, Outstanding, Beginning | shares |
3,332,000
|
Weighted-Average Exercise Price, Outstanding, Beginning | $ / shares |
$ 0.21
|
Number of Options, Granted | shares |
|
Weighted-Average Exercise Price, Granted | $ / shares |
|
Number of Options, Expired | shares |
|
Weighted-Average Exercise Price, Expired | $ / shares |
|
Number of Options, Cancelled | shares |
(35,000)
|
Weighted-Average Exercise Price, Cancelled | $ / shares |
$ 0.21
|
Number of Options, Outstanding, Ending | shares |
3,297,000
|
Weighted-Average Exercise Price, Outstanding, Ending | $ / shares |
$ 0.21
|
Number of Options, Exercisable, Ending | shares |
1,713,500
|
Weighted-Average Exercise Price, Exercisable, Ending | $ / shares |
$ 0.21
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Options and warrants (Details Narrative) - USD ($)
|
|
6 Months Ended |
May 03, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Shares exercisable price |
|
|
|
Stock-based compensation expense |
|
$ 27,394
|
$ 74,816
|
Andrew Berman [Member] |
|
|
|
Option of purchasing common stock |
400,000
|
|
|
Shares exercisable price |
$ 0.21
|
|
|
Common Stock [Member] | Andrew Berman [Member] |
|
|
|
Option of purchasing common stock |
350,000
|
|
|
Shares exercisable price |
$ 0.21
|
|
|
Expiration date |
Sep. 30, 2027
|
|
|
Plan of purchased |
Options to purchase 50% of the
shares can be exercised immediately. Options to purchase 25% of the shares can be exercised after June 30, 2023. Options to purchase
25% of the shares can be exercised after March 30, 2024.
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Blue Line Protection (PK) (USOTC:BLPG)
過去 株価チャート
から 11 2024 まで 12 2024
Blue Line Protection (PK) (USOTC:BLPG)
過去 株価チャート
から 12 2023 まで 12 2024