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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(Mark One)
☒ | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2024
OR
☐ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
COMMISSION FILE NUMBER 000-55805
JAMES MARITIME HOLDINGS INC. |
(Exact name of registrant as specified in its charter) |
Nevada | | 95-4363944 |
(State of incorporation) | | (I.R.S. Employer Identification No.) |
9160 South 300 West, #101
Sandy, UT 84070
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code: (801) 706-9429
Not applicable
(Former name, address and 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 |
N/A | 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 check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:
Large accelerated filer | ☐ | Accelerated filer | ☐ |
Non-accelerated Filer | ☒ | Smaller reporting company | ☒ |
| | Emerging growth company | ☐ |
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As of June 6, 2024, there were 8,566,429 shares of our common stock, par value $0.001 per share, and 400,000 shares of our preferred stock, par value $0.001 outstanding.
JAMES MARITIME HOLDINGS INC.
FORM 10-Q
FOR THE THREE MONTHS ENDED MARCH 31, 2024
TABLE OF CONTENTS
PART I – FINANCIAL INFORMATION
Item 1. Condensed Consolidated Financial Statements
James Maritime Holdings Inc.
A Nevada Corporation
Condensed Consolidated Financial Statements (Unaudited)
March 31, 2024
James Maritime Holdings Inc.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2024 (UNAUDITED) AND DECEMBER 31, 2023 |
| | March 31, 2024 | | | December 31, 2023 | |
ASSETS | | | | | | |
| | | | | | |
Cash | | $ | 290,869 | | | $ | 45,551 | |
Accounts receivables | | | 371,835 | | | | 720,112 | |
Prepaid expenses and other current assets | | | 453,071 | | | | 42,724 | |
Total current assets | | | 1,115,775 | | | | 808,387 | |
| | | | | | | | |
Due from related parties | | | 217,419 | | | | 7,400 | |
Intangible assets | | | 2,088,274 | | | | 2,088,274 | |
Property and equipment, net | | | 135,722 | | | | 159,142 | |
Right-of-use asset | | | 319,204 | | | | 346,986 | |
Total assets | | $ | 3,876,394 | | | $ | 3,410,189 | |
| | | | | | | | |
LIABILITIES | | | | | | | | |
| | | | | | | | |
Accounts payable and accrued expenses | | $ | 1,236,551 | | | $ | 1,455,216 | |
Accrued payroll expenses | | | 149,055 | | | | 214,691 | |
Due to related parties | | | - | | | | 7,960 | |
Notes payable, current portion | | | 167,319 | | | | 536,251 | |
Convertible debenture, current portion | | | 35,000 | | | | 35,000 | |
Loans payable, current portion | | | 552,832 | | | | 760,842 | |
Embedded conversion feature | | | 175,045 | | | | 175,045 | |
Operating lease liability, current | | | 83,950 | | | | 81,805 | |
Total current liabilities | | | 2,399,753 | | | | 3,266,810 | |
| | | | | | | | |
Notes payable, net of current portion | | | 110,287 | | | | 110,287 | |
Loans payable, net of current portion | | | 67,800 | | | | 67,800 | |
Operating lease liability | | | 269,693 | | | | 288,413 | |
Total liabilities | | | 2,847,533 | | | | 3,733,310 | |
| | | | | | | | |
SHAREHOLDERS’ EQUITY (DEFICIT) | | | | | | | | |
Preferred Stock – Series A, 2,000,000 authorized shares, $0.001 par value; 400,000 shares issued and outstanding, as of March 31, 2024 and December 31, 2023 | | | 400 | | | | 400 | |
Common Stock, 90,000,000 shares authorized, $0.001 par value; 8,566,429 and 9,064,129 shares issued and outstanding as of March 31, 2024 and December 31, 2023 | | | 8,566 | | | | 9,064 | |
Additional paid-in capital | | | 13,769,537 | | | | 13,769,537 | |
Accumulated deficit | | | (12,563,446 | ) | | | (13,915,927 | ) |
Equity (deficit) attributable to shareholders of James Maritime Holdings, Inc. | | | 1,028,861 | | | | (136,926 | ) |
Non-controlling interest | | | (186,196 | ) | | | (186,196 | ) |
Total shareholders’ equity (deficit) | | | 1,028,861 | | | | (323,122 | ) |
Total liabilities and shareholders’ equity (deficit) | | $ | 3,876,394 | | | $ | 3,410,189 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023 |
| | Three months ended March 31, | |
| | 2024 | | | 2023 | |
Net sales | | $ | 1,952,553 | | | $ | 2,736,403 | |
Cost of goods sold | | | 1,281,776 | | | | 2,040,863 | |
Gross profit | | | 670,777 | | | | 695,540 | |
| | | | | | | | |
Operating expenses: | | | | | | | | |
Selling, general, and administrative expenses | | | 201,408 | | | | 934,373 | |
Loss on impairment of intangible assets | | | - | | | | 911,467 | |
Total operating expenses | | | 201,408 | | | | 1,845,840 | |
| | | | | | | | |
Operating income (loss) | | | 469,369 | | | | (1,150,299 | ) |
| | | | | | | | |
Other income (expense) | | | | | | | | |
Interest expense | | | (160,067 | ) | | | (183,745 | ) |
Financial expenses | | | (48,664 | ) | | | (15,108 | ) |
Change in fair value of derivative liability | | | - | | | | 156,354 | |
PPP forgiveness | | | 1,091,374 | | | | - | |
Other income | | | 468 | | | | 246 | |
Total other income (expense), net | | | 883,112 | | | | (42,253 | ) |
| | | | | | | | |
Net income (loss) | | $ | 1,352,481 | | | $ | (1,192,552 | ) |
| | | | | | | | |
Less: net loss attributable to non-controlling interests | | | - | | | | (151,513 | ) |
| | | | | | | | |
Net income (loss) attributable to James Maritime Holdings, Inc. and subsidiaries | | $ | 1,352,481 | | | $ | (1,041,039 | ) |
| | | | | | | | |
Weighted average number of common shares outstanding: | | | | | | | | |
Basic and diluted | | | 9,030,040 | | | | 9,006,047 | |
| | | | | | | | |
Net income (loss) per share: | | | | | | | | |
Basic and diluted | | $ | 0.15 | | | $ | (0.12 | ) |
The accompanying notes to the consolidated financial statements are an integral part of these statements.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
| | | | | | | | | | | | | | | | | | | | Total Equity (deficit) | | | | | | | |
| | | | | | | | | | | | | | Additional | | | | | | attributable | | | Non- | | | Total | |
| | Preferred Stock | | | Common Stock | | | Paid-in | | | Accumulated | | | to the | | | controlling | | | Shareholders’ Equity | |
| | Shares | | | Amount | | | Shares | | | Amount | | | Capital | | | Deficit | | | Company | | | interest | | | (Deficit) | |
Balance as at January 1, 2023 | | | 400,000 | | | $ | 400 | | | | 9,004,129 | | | $ | 9,004 | | | $ | 13,656,447 | | | $ | (11,454,076 | ) | | $ | 2,211,775 | | | $ | (29,082 | ) | | $ | 2,182,693 | |
Net loss | | | - | | | | - | | | | - | | | | - | | | | - | | | | (1,041,039 | ) | | | (1,041,039 | ) | | | (151,513 | ) | | | (1,192,552 | ) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Balance as at March 31, 2023 | | | 400,000 | | | $ | 400 | | | | 9,004,129 | | | $ | 9,004 | | | $ | 13,656,447 | | | $ | (12,495,115 | ) | | $ | 1,170,736 | | | $ | (180,595 | ) | | $ | 990,141 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Balance as at January 1, 2024 | | | 400,000 | | | $ | 400 | | | | 9,064,129 | | | $ | 9,064 | | | $ | 13,769,537 | | | $ | (13,915,927 | ) | | $ | (136,926 | ) | | $ | (186,196 | ) | | $ | (323,122 | ) |
Shares cancelled | | | - | | | | - | | | | (866,667 | ) | | | (867 | ) | | | - | | | | - | | | | (867 | ) | | | - | | | | (867 | ) |
Shares reissued | | | - | | | | - | | | | 368,967 | | | | 369 | | | | - | | | | - | | | | 369 | | | | - | | | | 369 | |
Net income | | | - | | | | - | | | | - | | | | - | | | | - | | | | 1,352,481 | | | | 1,352,481 | | | | - | | | | 1,352,481 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Balance as at March 31, 2024 | | | 400,000 | | | $ | 400 | | | | 8,566,429 | | | $ | 8,566 | | | $ | 13,769,537 | | | $ | (12,563,446 | ) | | $ | 1,215,057 | | | $ | (186,196 | ) | | $ | 1,028,861 | |
The accompanying notes to the consolidated financial statements are an integral part of these statements.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
| | Three months ended March 31, | |
| | 2024 | | | 2023 | |
Cash flows from operating activities: | | | | | | |
Net income (loss) | | $ | 1,352,481 | | | $ | (1,192,552 | ) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: | | | | | | | | |
Loss on impairment of goodwill and intangibles | | | - | | | | 911,467 | |
Depreciation and amortization | | | 23,421 | | | | 606,122 | |
Amortization of debt discounts | | | 36,534 | | | | 37,032 | |
Change in fair value of derivative liability | | | - | | | | (156,354 | ) |
Changes in operating assets and liabilities: | | | | | | | | |
Prepaid expenses and other current assets | | | (620,366 | ) | | | 28,611 | |
Accounts receivable | | | 348,277 | | | | 55,100 | |
Other assets | | | 27,782 | | | | (232,586 | ) |
Due to related party | | | 7,960 | | | | (21,367 | ) |
Accounts payable and accrued expenses | | | (218,667 | ) | | | 168,743 | |
Accrued payroll | | | (65,636 | ) | | | 10,925 | |
Deferred revenue | | | - | | | | (400,000 | ) |
Net cash provided by (used in) operating activities | | | 875,867 | | | | (184,860 | ) |
| | | | | | | | |
Cash flows from financing activities | | | | | | | | |
Payment of lease liabilities | | | (16,575 | ) | | | - | |
Payment of notes | | | (405,964 | ) | | | (371,913 | ) |
Proceeds from loans | | | - | | | | 355,480 | |
Payment of loans | | | (208,010 | ) | | | (177,584 | ) |
Net cash used in financing activities | | | (630,549 | ) | | | (194,017 | ) |
| | | | | | | | |
Net increase (decrease) in cash | | | 245,319 | | | | (378,877 | ) |
| | | | | | | | |
Cash, beginning of period | | | 45,551 | | | | 455,454 | |
Cash, end of period | | $ | 290,869 | | | $ | 76,577 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
1. Nature and Continuance of Operations
Business Operations Basis of Presentation
The accompanying consolidated financial statements include the accounts of James Maritime Holdings Inc. (“James Maritime”) and its majority-owned subsidiary, Gladiator Solutions Inc. (“Gladiator”), and its wholly owned subsidiary United Security Specialists Inc. (“USS”) (collectively as the “Company”). James Maritime Holdings, Inc. was incorporated in the State of Nevada on January 23, 2015.
Substantially all of the Company’s business is conducted through its subsidiaries, Gladiator and USS. Gladiator produces revenues through the distribution of personal protective products, primarily through mail-in orders to customers or via e-commerce sales generated through their website. USS provides professional security personnel enhanced by smartphone-based security applications.
Basis of Presentation and Principles of Consolidation
The accompanying consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. The Company has adopted a December 31 fiscal year-end for financial statement reporting purposes.
All intercompany balances were eliminated in the condensed consolidated financial statements. Non-controlling interests are classified in the accompanying consolidated balance sheets as a component of equity. The amounts of consolidated net income (loss) attributable to both the Company and the non-controlling interests are separately presented in the accompanying consolidated statement of operations.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Going concern
The Company’s consolidated financial statements as of March 31, 2024, are prepared using U.S. GAAP, which contemplates continuation of the Company as a going concern. This contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. The Company has yet to establish an ongoing source of revenue to finance its operating expenses and to continue as a going concern.
During the three months ended March 31, 2024, the Company generated net income of $1,352,481. The accumulated deficit as of March 31, 2024 is $12,563,446 ($13,915,927 as of December 31, 2023). In order to continue as a going concern, the Company plans to receive funds through the selling of equity securities to existing and new shareholders. The Company is also evaluating potential acquisitions in the corporate security space. Additionally, the Company has created and maintained good customer relationships during 2024 for USS, which the Company is relying on to potentially generate sustainable sales throughout 2024 and afterward. While management maintains they will be able to continue to generate sufficient cash flows through a combination of operations, debt, and equity raises, there is no guarantee the Company will be able to raise or generate additional funds in the short term to meet present obligations as they come due. Due to these factors, there is substantial doubt the Company may be able to continue as a going concern. The financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
2. Summary of Significant Accounting Policies
Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reporting amounts of assets and liabilities.
Estimates are used for, but not limited to, the accounting for inventories, impairment of long-term assets and derivatives.
It is reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existing at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results of could differ significantly from those estimates.
Business Combinations
The Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non- controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of assets and liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.
Cash
The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash and cash equivalents.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Concentration of Credit Risk
The Company maintains its cash accounts with financial institutions, where, at times, deposits exceed federal insurance limits of $250,000. The Company believes that no significant concentration of credit risk exists with respect to these cash balances due to its assessment of the credit worthiness and financial viability of the financial institutions.
Inventories
Inventories consist primarily of finished goods. Costs of finished goods inventories include all costs incurred to bring inventory to its current condition, which includes standard cost paid to suppliers, shipping costs, and other costs. The Company values its inventory using specific identification method of each inventory item. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold to reflect the lower of cost or net realizable value. If actual market conditions are less favorable than those projected by the Company, further adjustments may be required that would increase the cost of goods sold in the period in which such a determination was made. As of March 31, 2024 and December 31, 2023, the Company had no inventory on hand.
Accounts Receivable
Accounts receivables are generally recorded at the invoiced amounts, net of an allowance for expected losses. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for accounts receivable is established through a provision reducing the carrying value of receivables. At March 31, 2024 and December 31, 2023, the Company determined that no allowance was necessary.
Leases
The Company accounts for a contract as a lease when it has the right to direct the use of the asset for a period of time while obtaining substantially all of the asset’s economic benefits. The Company determines the initial classification and measurement of its right-of-use (“ROU”) assets and lease liabilities at the lease commencement date and thereafter if modified. ROU assets and liabilities are represented on the balance sheet at the present value of future minimum lease payments to be made over the lease term. Leases that are insignificant or with a 12-month term or less at inception are not recorded on the consolidated balance sheet and are expensed as incurred in the consolidated statements of operations. As of December 31, 2023, the Company leased real estate and office space (the “Saratoga Lease”) under non-cancelable operating lease agreements that qualified for ROU accounting treatment. As of March 31, 2023, the Company was in default for the Saratoga Lease and, subsequent to March 31, 2023, terminated the lease with the landlord in a settlement agreement. Commencing on February 1, 2023, the Company leased a second real estate and office space (the “Suite 200 Lease”) under non-cancelable operating lease agreement that qualified for ROU accounting treatment.
Property and equipment
The Company records depreciation when appropriate using the straight-line method over the estimated useful life of the assets. Property and equipment are stated at cost less accumulated depreciation. The estimated useful lives of the Company’s property and equipment by class are as follows:
Asset classes | | Useful lives (in years) |
Vehicles | | 5 |
Furniture and fixtures | | 7 |
Management regularly reviews property, equipment, and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of March 31, 2024 or December 31, 2023.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Intangible Assets
Intangible assets are recorded at their estimated fair value at the date of acquisition and are allocated to the reporting units that are expected to receive the related benefits.
Convertible Debt and Derivative Liabilities
The convertible debt is convertible into shares of common stock at a conversion rate of 10% of the lowest trading price during the previous five trading days. The terms of the embedded conversion feature require embedded derivative instrument treatment and classification as a separate liability. The conversion feature and certain other features are considered embedded derivative instruments, such as a conversion reset provision, a penalty provision and redemption option, which are to be recorded at their fair value as its fair value can be separated from the convertible note and its conversion is independent of the underlying note. The Company records the resulting discount on debt related to the conversion features at initial transaction and amortizes the discount using the effective interest rate method over the life of the debt instruments. The conversion liability is then marked to market each reporting period with the resulting gains or losses shown in the consolidated statement of operations.
Revenue recognition
The Company recognizes revenue when it satisfies its performance obligations by transferring control of promised products or services to its customers, which occurs either at a point in time or over time, depending on when the customer obtains the ability to direct the use of and obtain substantially all of the remaining benefits from the products or services.
The Company determines revenue recognition through the following five steps:
| (1) | Identify the contract with the customer, |
| (2) | identify the performance obligations in the contract, |
| (3) | determine the transaction price, |
| (4) | allocate the transaction price to the performance obligations in the contract; and |
| (5) | recognize revenue when, or as, the performance obligations are satisfied. |
Net revenues from Gladiator primarily consist of sales of personal protective products, including armor, plates, helmets, shields, and accessories shipped directly to customers. All revenue transactions for Gladiator comprise a single performance obligation, which consists of the sale of products to customers either through wholesale, intermediary, or direct-to-consumer channels. The company satisfies the performance obligation and records revenues when transfer of control has passed to the customer, based on the terms of sale. In all of the Companies revenue channels, transfer of control takes place at the point of sale upon shipment to customer.
Net revenues from USS primarily consist of security services provided to large residential, industrial, construction and government clients. Contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. The Company does offer discounts, but historically the discounts have been insignificant. The Company satisfies the performance obligation for the agreed-upon period of time and location and records revenues after completion. There are no services that would be considered fulfilled over an extended period of time and necessitate different accounting treatment.
Advertising Costs
Advertising costs are charged to selling, general, and administrative expenses. Advertising production costs are expensed the first time an advertisement related to such production costs is run. Media (television, print and radio) placement costs are expensed in the month during which the advertisement appears. Advertising expenses for the three months ended March 31, 2024 and 2023, were approximately $81,000 and $34,000, respectively.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Earnings per Share
Basic earnings per common share is computed by dividing net income (loss) available to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per common share are computed by dividing net income (loss) available to common stockholders for the period by the diluted weighted average common shares outstanding during the period. Diluted earnings per share reflects the potential dilution from common shares issuable through stock options, restricted stock units and other equity awards. For the three months ended March 31, 2024 and 2023, the Company generated net losses, therefore applying applicable equity instruments for diluted earnings per share would have had an anti-dilutive effect.
Fair Value of Financial Instruments
The carrying amounts shown for the Company’s cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and notes and loans approximate fair value because of the short-term maturity of those instruments.
The Company groups its recurring, non-recurring and disclosure-only fair value measurements into the following levels when making fair value measurement disclosures:
Level 1 Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data.
Level 3 Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company and its subsidiaries use, as appropriate, a market approach (generally, data from market transactions), an income approach (generally, present value techniques and option-pricing models), and / or a cost approach (generally, replacement cost) to measure the fair value of an asset or liability. These valuation approaches incorporate inputs such as observable, independent market data and/or unobservable data that management believes are predicated on the assumptions market participants would use to price an asset or liability. These inputs may incorporate, as applicable, certain risks such as nonperformance risk, which includes credit risk.
Income Taxes
Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are established for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at tax rates expected to be in effect when such assets or liabilities are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date of a change in tax rates. Deferred income tax assets are reduced by valuation allowances when necessary. On March 31, 2024 and December 31, 2023, the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The 2020 through 2023 tax years remain subject to examination by federal and most state tax authorities.
Commitments and Contingencies
Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings. The Company evaluates the perceived merits of any legal proceedings, or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is possible but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
Non-controlling Interests
Non-controlling interests are classified in the accompanying consolidated balance sheet as a component of equity. The amounts of consolidated net income (loss) attributable to both the Company and the non-controlling interests are separately presented in the accompanying consolidated statements of operations.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
3. Intangible Assets
The Company’s intangible assets are as follows:
| | March 31, 2024 | | | December 31, 2023 | |
Customer relationships | | $ | 2,420,014 | | | $ | 2,420,014 | |
Supplier relationships | | | 700,207 | | | | 700,207 | |
Employee expertise | | | 1,719,807 | | | | 1,719,807 | |
Software development costs | | | 99,609 | | | | 99,609 | |
Less: accumulated amortization and impairment loss | | | (2,851,363 | ) | | | (2,851,363 | ) |
Net intangible assets | | $ | 2,088,274 | | | $ | 2,088,274 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Amortization expense for the three months ended March 31, 2024 and 2023 equated to $nil and $287,635, respectively and is included in selling, general, and administrative expenses in the condensed consolidated statements of operations. During the three months ended March 31, 2024 and 2023, the Company recognized an impairment loss of $nil and $911,467, respectively, on assets acquired as part of the business combination with Gladiator, due to the uncertainty of future operations of that entity.
4. Property and Equipment
The table below displays the Company’s property and equipment balances as of March 31, 2024 and 2023, respectively.
| | 2024 | | | 2023 | |
Furniture and fixtures | | $ | 15,564 | | | $ | 16,062 | |
Vehicles | | | 195,322 | | | | 195,322 | |
Less: accumulated amortization | | | (75,164 | ) | | | (52,241 | ) |
| | | | | | | | |
Total property and equipment, net | | $ | 135,722 | | | $ | 159,142 | |
Depreciation expense for the three months ended March 31, 2024 and 2023 equated to $22,923 and $31,548, respectively and is included in selling, general, and administrative expenses in the condensed consolidated statements of operations.
5. Lease Payable
The Company leases its headquarters office. Leases with an initial term of 12 months or less or are immaterial are not included on the balance sheets. During the year ended December 31, 2020, the Company entered into an office lease for its administrative operations, (the “Saratoga lease”). The Saratoga lease is for a 48.5-month term, with an original expiration date of July 31, 2024, with an initial monthly payment of $8,819. Straight-line rent per month was calculated at $9,522. As of March 31, 2023, the Company was in default for the Saratoga Lease due to non-payment. Subsequent to March 31, 2023, the Company terminated the Saratoga Lease and entered into a settlement agreement with the landlord. During the quarter ending March 31, 2023, the Company entered a new lease for its headquarters office, (the “Suite 200 Lease”) for a 60 month lease with an expiration date of January 31, 2028 with an initial monthly payment of $7,943. There were no further changes as of March 31, 2024.
The components of lease expense included on the Company’s consolidated statements of operations were as follows:
| | March 31, 2024 | | | December 31, 2023 | |
Weighted average remaining lease term (in years) | | | 2.85 | | | | 2.85 | |
Weighted average discount rate | | | 7.6 | % | | | 7.56 | % |
Amounts relating to operating leases were presented on the consolidated balance sheets as of March 31, 2024 and December 31, 2023 in the following line items:
| | March 31, 2024 | | | December 31, 2023 | |
Operating Leases | | | | | | |
ROU lease assets | | $ | 319,204 | | | $ | 346,986 | |
Lease liabilities, short-term | | | 223,179 | | | | 81,805 | |
Lease liabilities, long term | | | 381,163 | | | | 288,413 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of March 31, 2024 is as follows:
Fiscal Year | | Operating Lease Payments | |
2024 | | $ | 63,968 | |
2025 | | | 101,346 | |
2026 | | | 103,661 | |
2027 | | | 107,020 | |
2028 | | | 66,791 | |
Total minimum lease payments | | | 442,786 | |
Less: imputed interest | | | (89,143 | ) |
Present value of future minimum lease payments | | | 353,643 | |
Less: current lease liabilities | | | (83,950 | ) |
Operating lease liabilities, non-current | | $ | 269,693 | |
6. Accounts Payable and Accrued Expenses
The accounts payable and accrued expenses balance consists of the following as of March 31, 2024 and December 31, 2023:
| | March 31, 2024 | | | December 31, 2023 | |
Accounts Payable | | $ | 374,736 | | | $ | 820,208 | |
Credit card liability | | | 69,382 | | | | 50,040 | |
Accrued interest | | | 752,484 | | | | 564,213 | |
Taxes payable | | | 39,949 | | | | 20,755 | |
| | $ | 1,236,551 | | | $ | 1,455,216 | |
7. Notes Payable, current and non-current
The following table summarizes the outstanding notes payable amount owed by the Company as of March 31, 2024 and 2023:
| | 2024 | | | 2023 | |
Kapitus | (a) | $ | 122,973 | | | $ | 122,973 | |
Henry Sierra | (b) | | 148,946 | | | | 148,946 | |
Padilla | (c) | | 5,687 | | | | 58,256 | |
Clearview | (d) | | - | | | | 316,363 | |
Total notes payable outstanding | | $ | 277,606 | | | $ | 646,538 | |
Notes payable, current portion | | | 167,319 | | | | 536,251 | |
Notes payable, excluding current | | $ | 110,287 | | | $ | 110,287 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
(a) | On November 4, 2020 Gladiator received $69,800 from their supplier, Kapitus Servicing Inc. Gladiator agreed to pay back the note in weekly installments of $1,419, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $22,336 (45.6% per annum). The note has been fully paid off as of December 31, 2023. |
| |
| On August 20, 2021, Gladiator received $25,500 from their supplier, Kapitus Servicing Inc. Gladiator agreed to pay back the note in weekly installments of $519, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $8,205 (46.5% per annum). The note has been fully paid off as of December 31, 2023. |
| |
| On September 15, 2022, Gladiator received additional funding of $150,000 from their supplier, Kapitus Servicing Inc. The Company agreed to pay back the note in weekly installments of $3,003, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $45,000 (24% per annum). For the year ended December 31, 2023, Gladiator paid $18,018 in interest expense related to this note. The Company accrued interest payable of $36,893 and $29,514, respectively, on this note as of and March 31, 2024 and December 31, 2023. |
| |
(b) | On September 23, 2021, Mr. Sierra resigned from his position of employment with USS. As a result, USS agreed to repurchase 100 shares of common stock held by Mr. Sierra and in exchange, issued a promissory note with a repurchase amount of $637,500. The repurchase amount was reduced by $405,545 as a result of distributions to Mr. Sierra from the Company. The remaining value of $231,955 is to be repaid through the promissory note. This note bears no interest and monthly installment payments are payable over 4 years beginning November 15, 2021. The promissory note was discounted at 6% prior to acquisition, however, was recognized at fair value upon the acquisition of USS by James Maritime, for an adjusted fair value of $182,773. As of March 31, 2024 and December 31, 2023, the note had an outstanding principal of $148,946, respectively. |
| |
(d) | On October 6, 2023, USS entered into a promissory note agreement with Ashley Padilla for $100,000, which matures on April 5, 2024. An origination and guarantee fee of $30,000 are included in the principal which was charged and discounted against the note over the term. As of December 31, 2023, the note had an outstanding balance of $58,256. As of March 31, 2024, the outstanding balance was $5,687. |
| |
(e) | On August 4, 2023, USS entered into a promissory note agreement with Clearview Funding Solutions for $400,000, which matured in February 2024. An origination and finance fee of $180,000 are included in the principal and discounted against the note over the term. As of December 31, 2023, the note had an outstanding balance of $318,363. The note was satisfied in full during the three months ended March 31, 2024. |
8. Loans, current and non-current
The following table summarizes the outstanding loans amount owed by the Company as of March 31, 2024 and 2023:
| | 2024 | | | 2023 | |
Quattro Capital | (a) | $ | 237,500 | | | $ | 250,000 | |
Merchant cash advances | (b) | | 18,019 | | | | 36,000 | |
Vehicle loans | (c) | | 60,759 | | | | 76,309 | |
Newtek | (d) | | 236,554 | | | | 398,533 | |
SBA Loan | (e) | | 67,800 | | | | 67,800 | |
Total loans outstanding | | $ | 620,632 | | | $ | 828,642 | |
Loans, current portion | | | 552,832 | | | | 760,842 | |
Loans, excluding current | | $ | 67,800 | | | $ | 67,800 | |
(a) | On December 9, 2022, Gladiator entered into a collateralized loan of the Company’s inventory with Quattro Capital LLC, a third-party lender. The Company received $250,000, maturing 60 days after the effective date, or February 9, 2023. The Company is responsible for paying additional fees related to the escrow agent and brokers in the amounts of $6,000 and $6,500, which is included in the loan balance as a debt discount. The interest will accrue at a non-compounding rate of 25% of the total loan value upon maturity (or $62,500). Penalty interest of $1,200 will accrue daily after the maturity date until the full value of the loan is paid. As of the date these condensed consolidated financial statements are filed, the loan is in default, and the Company has included interest (including penalty interest) of $565,625 as of March 31, 2024. |
| |
(b) | On September 16, 2022, Gladiator entered into a collateralized loan of the Company’s future receipts of receivables with Pinnacle Business Funding LLC (“PBF”). The Company received net amount of $145,500 (net of $$4,500 paid for ACH fees) in exchange for $202,500 receivables purchased by PBF. The Company agreed to pay $6,328 per week as funds are made available to be sent to PBF until paid off in its entirety. As of March 31, 2024 and December 31, 2023, $18,019 and $36,000 remains outstanding, respectively. |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
(b) | On November 18, 2021, USS entered into a collateralized loan of the Company’s future receipts of receivables with GHI Funding, LLC (“GHI”). The Company received a net amount of $180,000 (net of $20,000 paid for ACH fees) in exchange for $300,000 receivables purchased by GHI. The Company agreed to pay $2,600 every day for which funds are available to be sent to GHI until paid off in its entirety. This loan was satisfied in full during the year ended December 31, 2023. |
| |
(b) | On December 28, 2021, USS entered into a collateralized loan of the Company’s future receipts of receivables with Adar Funding, LLC (“AF”). The Company received a net amount $180,000 (net of $20,000 paid for ACH fees) in exchange for $300,000 receivables purchased by AF. The Company agreed to pay $5,000 every day for which funds are available to be sent to AF until paid off in its entirety. This loan was satisfied in full during the year ended December 31, 2023. |
| |
(c) | Upon acquisition of USS at September 23, 2022, the Company assumed the liabilities for eleven vehicle loans from USS which together had an outstanding total amount of $140,300. At March 31, 2024 and December 31, 2023, the total amount outstanding is $60,759 and $103,197, respectively, with 9 vehicle loans currently outstanding. The Company currently has loans for vehicles with interest rates between 0% and 12.6%, per annum. Monthly payments range from $98 to $695, with an aggregate monthly payment of $4,923. All loans have a term between 1 and 6 years. |
| |
(d) | On December 30, 2020, USS entered into a $466,000 loan agreement (“NewTek loan”) with an outside lender, NewTek Small Business Finance, LLC. The U.S. Small Business Administration (“SBA”) agreed to guarantee up to 75% of the NewTek loan principal in exchange for a guaranty fee of $10,485. Under the terms of the NewTek loan, the interest rate is the prime rate, plus 2.75% and may be adjusted every change period (every quarter). The interest rate is originally stated at 6%. Monthly installment payments, which include interest, began on February 2, 2021. As of March 31, 2024 and December 31, 2023, the principal balance was $236,554 and $398,533, respectively, and accrued interest payable as of March 31, 2024 and December 31, 2023 of $73,193 and $68,058, respectively. |
| |
(e) | On March 3, 2021, the Company received a loan from the U.S. Small Business Administration (“SBA”) in the amount of $67,900 with an interest rate of 3.75% per annum. The loan is due and payable thirty (30) years from the date of the note. Interest accrued as of March 31, 2024 and December 31, 2023 is $7,840 and $7,204, respectively. |
9. Convertible Notes
On February 8, 2021, Gladiator entered into a note agreement with Pink Holdings LLC. The Company received $10,000 at a 6% interest rate per annum, maturing on February 7, 2022. All principal and interest are due upon maturity. The issuer of the note has the option to convert any part, or all of the outstanding interest or principal amount owed into fully paid and non-assessable shares of common stock of the Company at a stock price at the lower of 10% of the lowest trading price during the 5-trading day period ending on the conversion date per share. As of March 31, 2024 and December 31, 2023, the Company accrued $1,255 and $1,105, respectively, in interest related to this note. Due to the variable nature of the conversion feature, this note was determined to contain a derivative liability. It was valued using the Black-Scholes pricing model with the following inputs: 18,508 shares, stock price of $6.00, exercise price of $0.60, 0.1 year term, and volatility of 40.88%.
On February 26, 2021, Gladiator entered into a note agreement with Pink Holdings LLC. The Company received $25,000 at a 6% interest rate per annum, maturing on February 25, 2022. All principal and interest are due upon maturity. The issuer of the note has the option to convert any portion, or all of the outstanding interest or principal amount owed into fully paid and non-assessable shares of common stock of the Company at a stock price at the lower of 10% of the lowest trading day period ending on the conversion date per share. As of March 31, 2024 and December 31, 2023, the Company accrued $3,140 and $2,765, respectively, in interest related to this note. Due to the variable nature of the conversion feature, this note was determined to contain a derivative liability. It was valued using the Black-Scholes pricing model with the following inputs: 46,275 shares, stock price of $6.00, exercise price of $0.60, 0.1 year term, and volatility of 40.88%.
As of March 31, 2024, these notes have not been converted and are overdue.
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
10. Stockholders’ Equity
Common Stock
a. Authorized
The Company is authorized to issue 90,000,000 shares of common stock, each with a par value of $0.001.
b. Transactions during the three months ended March 31, 2024
On March 6, 2024, the Company cancelled 866,667 shares of common stock that was previously issued and re-issued the same shareholders a total of 368,967 in accordance with stated agreements.
There were no transactions during the three months ended March 31, 2023.
Preferred Stock
c. Authorized and voting rights
The Company is authorized to issue 2,000,000 shares of its series A preferred stock, each with a par value of $0.001. Each share of the series A preferred stock has the equivalent voting power of (30) thirty shares of the Company’s common stock. The series A preferred stock does not have any liquidation or dividend rights or preferences. On July 20, 2021 the Company converted 1,600,000 preferred shares held by a related party, in exchange for 750,000 shares of the Company’s common stock (the “July conversion”). The series A preferred stock does not have any native convertible rights, preferences, or other conversion terms, and the Company had not previously signed an agreement setting conversion terms for the July conversion. Therefore, the July conversion met the requirements under ASC 260 to be considered a preferred stock extinguishment for the purposes of calculating the company’s earnings per share available to common shareholders. There were no transactions during the three months ended March 31, 2024 and 2023.
Warrants
The following table summarizes the Company’s warrant activity:
| | Number of Warrants | | | Weighted Average Exercise Price | |
Outstanding at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | |
Granted | | | - | | | | - | |
Exercised | | | - | | | | - | |
Expired/Cancelled | | | - | | | | - | |
Outstanding at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | |
Exercisable at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | |
Exercisable at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | |
JAMES MARITIME HOLDINGS INC. AND SUBSIDIARIES
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
11. Subsequent Events
The Company evaluated subsequent events occurring from April 1, 2023 through June 6, 2024, the date in which the consolidated financial statements were available to be issued.
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Forward-Looking Statements
This quarterly report contains forward-looking statements and information relating to us that are based on the beliefs of our management as well as assumptions made by, and information currently available to, our management. When used in this report, the words “believe,” “anticipate,” “expect,” “will,” “estimate,” “intend”, “plan” and similar expressions, as they relate to us or our management, are intended to identify forward-looking statements. Although we believe that the plans, objectives, expectations and prospects reflected in or suggested by our forward-looking statements are reasonable, those statements involve risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by these forward-looking statements, and we can give no assurance that our plans, objectives, expectations and prospects will be achieved. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions. The terms “JMTM,” “we,” “us,” “our,” and the “Company” refer to James Maritime Holdings Inc., a Nevada corporation.
Business Overview
James Maritime Holdings, Inc. operates mainly through its subsidiaries, Gladiator and USS. Gladiator specializes in the distribution of personal protective products, largely through mail-in orders and e-commerce channels. On the other hand, USS offers a combination of professional security personnel services, enhanced by smartphone-based security applications, providing a unique blend of traditional and modern security solutions. The consolidated financial statements were prepared according to U.S. GAAP and SEC regulations. The Company has adopted a December 31 fiscal year-end for financial statement reporting.
The financial statements were prepared with estimates and assumptions that impact the reported amounts of assets and liabilities. These estimates were used for inventories, impairment of long-term assets, and derivatives. The actual results could differ significantly from these estimates. Business combinations were accounted for using the acquisition method. Assets, liabilities, and any remaining non-controlling interests were recognized at fair value on the acquisition date. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests, was recognized as goodwill. The company considers investments with an original maturity of three months or less at the purchase date as cash and cash equivalents.
Recent Developments
During the recent fiscal years, the company underwent significant corporate changes.
Share Exchange Agreements and Stock Conversions
James Maritime solidified its position in the market by becoming the majority shareholder of Gladiator Solutions Inc., holding approximately 86.7% of all shares outstanding as of December 13, 2021. The acquisition of Gladiator Solutions, Inc. resulted in the issuance of 866,667 shares and brought the total common stock balance to 7,354,129 by the end of 2021. Furthermore, on September 23, 2022, the company fortified its portfolio by completing a share exchange agreement with USS, resulting in James Maritime securing 100% of all USS shares. The acquisition of USS resulted in the issuance of 1,000,000 shares by the end of 2022, and the common stock balance reached 9,004,129. Additional paid-in capital also saw a significant increase to $13,656,447, reflecting the stock issuances and compensations during the year.
Results of Operations
Three months ended March 31, 2024 and 2023
We had net sales of $1,952,553 for the three months ended March 31, 2024, as compared to $2,736,403 for the three months ended March 31, 2023, an decrease of $783,851 or 29%. This decrease in revenue was due to a reduction in operations of Gladiator between the two periods.
Cost of Goods Sold
Cost of Goods Sold for the three months ended March 31, 2024 was $2,040,863, as compared to $2,040,863 for the three months ended March 31, 2023, an decrease of $759,088 or 37%, due to decreased operations of Gladiator.
General and Administrative
Our general and administrative expenses for the three months ended March 31, 2024 were $201,408 a decrease of $934,373 or 78%, compared to $934,373 for the three months ended March 31, 2023.
Net loss
As a result of the foregoing, for the three months ended March 31, 2024, we recorded net income of $1,352,481 compared to a net loss of $1,192,552 for the three months ended March 31, 2023. The increase in net income was related to a reduction in operating expenses period over period, and the Company realized PPP forgiveness during the three months ended March 31, 2024 of $1,091,375.
Liquidity and Capital Resources
At March 31, 2024, the Company had $290,869 in cash. The Company has net income of $1,352,481 for the three months ended March 31, 2024, and an accumulated deficit of $12,563,446, and a working capital deficit of $1,283,978 at March 31, 2024. The Company’s condensed consolidated financial statements are prepared using accounting principles generally accepted in the United States (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The accompanying condensed consolidated financial statements for the nine months ended March 31, 2024, have been prepared assuming the Company will continue as a going concern.
We do not believe that we have enough cash on hand to operate our business during the next 12 months. The Company will require additional financing to fund its future planned operations, including research and development and commercialization of its products. To date, the Company has financed its operation primarily from advances from its affiliates. The formal structure and payment terms of these advances have not yet been determined by the Company and the third parties. We do not have verbal or formal contracts with our affiliates obligating them to loan funds to us.
We may seek to raise additional funding that we require in the form of equity financing from the sale of our common stock. However, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock to fund our operations. We currently do not have any agreements or arrangements in place for any future financing.
Operating Activities
During the three months ended March 31, 2024, we generated $875,867 of cash from operating activities primarily as a result of our net income of $1,352,481, offset by net changes in working capital items of operating assets and liabilities of $476,614.
During the three months ended March 31, 2023, we used $184,860 of cash in operating activities primarily as a result of our net loss of $1,192,552, offset by net changes in working capital items of operating assets and liabilities of $1,007,693.
Financing Activities
During the three months ended March 31, 2024, we used $630,549 of cash in financing activities as a result of $16,575 for payment of lease liabilities and repaid $405,964 of notes payable and $208,010 of loans payable.
During the three months ended March 31, 2023, we used $194,017 of cash in financing activities as a result of $355,480 in proceeds from bridge loans and repaid $371,913 of notes payable and $177,584 of loans.
Off-Balance Sheet Transactions
At March 31, 2024, the Company did not have any transactions, obligations or relationships that could be considered off-balance sheet arrangements.
Item 3. Quantitative and Qualitative Disclosure About Market Risk
As a smaller reporting company, we are not required to provide the information required by this Item 3.
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
As of the end of the period covered by this Form 10-Q, management performed, with the participation of our principal executive officer and principal financial officer, an evaluation of the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”). Our disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s forms, and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, to allow timely decisions regarding required disclosures. Based on the evaluation, our principal executive officer and principal financial officer concluded that, as of March 31, 2024, our disclosure controls and procedures were not effective.
Due to resource constraints, material weaknesses are evident to management regarding our inability to generate all the necessary disclosure for inclusion in our filings with the Securities and Exchanges Commission, which is due to the lack of resources and segregation of duties. We lack sufficient personnel with the appropriate level of knowledge, experience and training in GAAP to meet the demands for a public company, including the accounting skills and understanding necessary to fulfill the requirements of GAAP-based reporting. This weakness causes us to not fully identify and resolve accounting and disclosure issues that could lead to a failure to perform timely internal control and reviews. In addition, the Company has not established an audit committee, does not have any independent outside directors on the Company’s Board of Directors, and lacks documentation of its internal control processes.
Management’s Report on Internal Control Over Financial Reporting: Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed 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. The key internal controls for the Company are provided by executive management’s review and approval of all transactions. Our internal control over financial reporting also includes those policies and procedures that:
(1) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP, and that our receipts and expenditures are being made only in accordance with the authorization of our management; and
(3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Management assessed the effectiveness of the Company’s internal controls and procedures over financial reporting as of March 31, 2024. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework. Management’s assessment included an evaluation of the design of our internal control over financial reporting and testing of the operational effectiveness of these controls.
Based on this assessment, specifically that the Company lacks sufficient personnel with the appropriate level of knowledge, experience and training in GAAP to meet the demands for a public company, including the accounting skills and understanding necessary to fulfill the requirements of GAAP-based reporting. This weakness causes us to not fully identify and resolve accounting and disclosure issues that could lead to a failure to perform timely internal control and reviews. In addition, the Company has not established an audit committee, does not have any independent outside directors on the Company’s Board of Directors, and lacks documentation of its internal control processes, management has concluded that as of March 31, 2024, our internal control over financial reporting was ineffective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles.
Changes in Internal Control over Financial Reporting
There were no changes in the Company’s internal control over financial reporting during the quarter ended March 31, 2024 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
PART II – OTHER INFORMATION
Item 1. Legal Proceedings
We are not currently a party to any pending legal proceedings that we believe will have a material adverse effect on our business or financial condition. We may, however, be subject to various claims and legal actions arising in the ordinary course of business from time to time.
Item 1A. Risk Factors
Not required for smaller reporting companies.
Item 2. Recent Sales of Unregistered Securities; Use of Proceeds from Registered Securities
None.
Item 3. Defaults Upon Senior Securities
None.
Item 4. Mine Safety Disclosures
Not applicable.
Item 5. Other Information
None
Item 6. Exhibits
____________
* Filed herewith
** Furnished herewith (not filed)
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| JAMES MARITIME HOLDINGS INC. | |
| | | |
Date: June 6, 2024 | By: | /s/ Kip Eardley | |
| | Kip Eardley | |
| | President (Principal Executive Officer) | |
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
Signature | | Title | | Date |
| | | | |
/s/ Kip Eardley | | President | | June 6, 2024 |
Kip Eardley | | (Principal Executive Officer) | | |
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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
ASSETS |
|
|
Cash |
$ 290,869
|
$ 45,551
|
Accounts receivables |
371,835
|
720,112
|
Prepaid expenses and other current assets |
453,071
|
42,724
|
Total current assets |
1,115,775
|
808,387
|
Due from related parties |
217,419
|
7,400
|
Intangible assets |
2,088,274
|
2,088,274
|
Property and equipment, net |
135,722
|
159,142
|
Right-of-use asset |
319,204
|
346,986
|
Total assets |
3,876,394
|
3,410,189
|
LIABILITIES |
|
|
Accounts payable and accrued expenses |
1,236,551
|
1,455,216
|
Accrued payroll expenses |
149,055
|
214,691
|
Due to related parties |
0
|
7,960
|
Notes payable, current portion |
167,319
|
536,251
|
Convertible debenture, current portion |
35,000
|
35,000
|
Loans payable, current portion |
552,832
|
760,842
|
Embedded conversion feature |
175,045
|
175,045
|
Operating lease liability, current |
83,950
|
81,805
|
Total current liabilities |
2,399,753
|
3,266,810
|
Notes payable, net of current portion |
110,287
|
110,287
|
Loans payable, net of current portion |
67,800
|
67,800
|
Operating lease liability |
269,693
|
288,413
|
Total liabilities |
2,847,533
|
3,733,310
|
SHAREHOLDERS' EQUITY (DEFICIT) |
|
|
Preferred Stock - Series A, 2,000,000 authorized shares, $0.001 par value; 400,000 shares issued and outstanding, as of March 31, 2024 and December 31, 2023 |
400
|
400
|
Common Stock, 90,000,000 shares authorized, $0.001 par value; 8,566,429 and 9,064,129 shares issued and outstanding as of March 31, 2024 and December 31, 2023 |
8,566
|
9,064
|
Additional paid-in capital |
13,769,537
|
13,769,537
|
Accumulated deficit |
(12,563,446)
|
(13,915,927)
|
Equity (deficit) attributable to shareholders of James Maritime Holdings, Inc. |
1,028,861
|
(136,926)
|
Non-controlling interest |
(186,196)
|
(186,196)
|
Total shareholders' equity (deficit) |
1,028,861
|
(323,122)
|
Total liabilities and shareholders' equity (deficit) |
$ 3,876,394
|
$ 3,410,189
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v3.24.1.1.u2
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Common Stock, par value (in dollars per share) |
$ 0.001
|
$ 0.001
|
Common Stock, shares authorized |
90,000,000
|
90,000,000
|
Common Stock, shares issued |
8,566,429
|
9,064,129
|
Common Stock, shares outstanding |
8,566,429
|
9,064,129
|
Series A Preferred Stock |
|
|
Preferred stock, par value (in dollars per share) |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
2,000,000
|
2,000,000
|
Preferred stock, shares issued |
400,000
|
400,000
|
Preferred stock, shares outstanding |
400,000
|
400,000
|
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v3.24.1.1.u2
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) |
|
|
Net sales |
$ 1,952,553
|
$ 2,736,403
|
Cost of goods sold |
1,281,776
|
2,040,863
|
Gross profit |
670,777
|
695,540
|
Selling, general, and administrative expenses |
201,408
|
934,373
|
Loss on impairment of intangible assets |
0
|
911,467
|
Total operating expenses |
201,408
|
1,845,840
|
Operating income (loss) |
469,369
|
(1,150,299)
|
Other income (expense) |
|
|
Interest expense |
(160,067)
|
(183,745)
|
Financial expenses |
(48,664)
|
(15,108)
|
Change in fair value of derivative liability |
0
|
156,354
|
PPP forgiveness |
1,091,374
|
0
|
Other income |
468
|
246
|
Total other income (expense), net |
883,112
|
(42,253)
|
Net income (loss) |
1,352,481
|
(1,192,552)
|
Less: net loss attributable to non-controlling interests |
0
|
(151,513)
|
Net income (loss) attributable to James Maritime Holdings, Inc. and subsidiaries |
$ 1,352,481
|
$ (1,041,039)
|
Weighted average number of common shares outstanding: |
|
|
Basic and diluted |
9,030,040
|
9,006,047
|
Net income (loss) per share: |
|
|
Basic and diluted |
$ 0.15
|
$ (0.12)
|
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v3.24.1.1.u2
CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS EQUITY (UNAUDITED) - USD ($)
|
Total |
Common Stock |
Preferred Stock |
Additional Paid-In Capital |
Retained Earnings (Accumulated Deficit) |
Total Equity Attributable To The Company |
Noncontrolling Interest |
Balance, shares at Dec. 31, 2022 |
|
9,004,129
|
400,000
|
|
|
|
|
Balance, amount at Dec. 31, 2022 |
$ 2,182,693
|
$ 9,004
|
$ 400
|
$ 13,656,447
|
$ (11,454,076)
|
$ 2,211,775
|
$ (29,082)
|
Net loss |
(1,192,552)
|
$ 0
|
$ 0
|
0
|
(1,041,039)
|
(1,041,039)
|
(151,513)
|
Balance, shares at Mar. 31, 2023 |
|
9,004,129
|
400,000
|
|
|
|
|
Balance, amount at Mar. 31, 2023 |
990,141
|
$ 9,004
|
$ 400
|
13,656,447
|
(12,495,115)
|
1,170,736
|
(180,595)
|
Balance, shares at Dec. 31, 2023 |
|
9,064,129
|
400,000
|
|
|
|
|
Balance, amount at Dec. 31, 2023 |
(323,122)
|
$ 9,064
|
$ 400
|
13,769,537
|
(13,915,927)
|
(136,926)
|
(186,196)
|
Net loss |
1,352,481
|
$ 0
|
0
|
0
|
1,352,481
|
1,352,481
|
0
|
Shares cancelled, shares |
|
(866,667)
|
|
|
|
|
|
Shares cancelled, amount |
(867)
|
$ (867)
|
0
|
0
|
0
|
(867)
|
0
|
Shares reissued, shares |
|
368,967
|
|
|
|
|
|
Shares reissued, amount |
369
|
$ 369
|
$ 0
|
0
|
0
|
369
|
0
|
Balance, shares at Mar. 31, 2024 |
|
8,566,429
|
400,000
|
|
|
|
|
Balance, amount at Mar. 31, 2024 |
$ 1,028,861
|
$ 8,566
|
$ 400
|
$ 13,769,537
|
$ (12,563,446)
|
$ 1,215,057
|
$ (186,196)
|
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v3.24.1.1.u2
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Cash flows from operating activities: |
|
|
Net income (loss) |
$ 1,352,481
|
$ (1,192,552)
|
Adjustments to reconcile net income (loss) to net cash provided by operating activities: |
|
|
Loss on impairment of goodwill and intangibles |
0
|
911,467
|
Depreciation and amortization |
23,421
|
606,122
|
Amortization of debt discounts |
36,534
|
37,032
|
Change in fair value of derivative liability |
0
|
(156,354)
|
Changes in operating assets and liabilities: |
|
|
Prepaid expenses and other current assets |
(620,366)
|
28,611
|
Accounts receivable |
348,277
|
55,100
|
Other assets |
27,782
|
(232,586)
|
Due to related party |
7,960
|
(21,367)
|
Accounts payable and accrued expenses |
(218,667)
|
168,743
|
Accrued payroll |
(65,636)
|
10,925
|
Deferred revenue |
0
|
(400,000)
|
Net cash provided by (used in) operating activities |
875,867
|
(184,860)
|
Cash flows from financing activities |
|
|
Payment of lease liabilities |
(16,575)
|
0
|
Payment of notes |
(405,964)
|
(371,913)
|
Proceeds from loans |
0
|
355,480
|
Payment of loans |
(208,010)
|
(177,584)
|
Net cash used in financing activities |
(630,549)
|
(194,017)
|
Net increase (decrease) in cash |
245,319
|
(378,877)
|
Cash, beginning of period |
45,551
|
455,454
|
Cash, end of period |
$ 290,869
|
$ 76,577
|
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v3.24.1.1.u2
Nature and Continuance of Operations
|
3 Months Ended |
Mar. 31, 2024 |
Nature and Continuance of Operations |
|
Nature and Continuance of Operations |
1. Nature and Continuance of Operations Business Operations Basis of Presentation The accompanying consolidated financial statements include the accounts of James Maritime Holdings Inc. (“James Maritime”) and its majority-owned subsidiary, Gladiator Solutions Inc. (“Gladiator”), and its wholly owned subsidiary United Security Specialists Inc. (“USS”) (collectively as the “Company”). James Maritime Holdings, Inc. was incorporated in the State of Nevada on January 23, 2015. Substantially all of the Company’s business is conducted through its subsidiaries, Gladiator and USS. Gladiator produces revenues through the distribution of personal protective products, primarily through mail-in orders to customers or via e-commerce sales generated through their website. USS provides professional security personnel enhanced by smartphone-based security applications. Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. The Company has adopted a December 31 fiscal year-end for financial statement reporting purposes. All intercompany balances were eliminated in the condensed consolidated financial statements. Non-controlling interests are classified in the accompanying consolidated balance sheets as a component of equity. The amounts of consolidated net income (loss) attributable to both the Company and the non-controlling interests are separately presented in the accompanying consolidated statement of operations. Going concern The Company’s consolidated financial statements as of March 31, 2024, are prepared using U.S. GAAP, which contemplates continuation of the Company as a going concern. This contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. The Company has yet to establish an ongoing source of revenue to finance its operating expenses and to continue as a going concern. During the three months ended March 31, 2024, the Company generated net income of $1,352,481. The accumulated deficit as of March 31, 2024 is $12,563,446 ($13,915,927 as of December 31, 2023). In order to continue as a going concern, the Company plans to receive funds through the selling of equity securities to existing and new shareholders. The Company is also evaluating potential acquisitions in the corporate security space. Additionally, the Company has created and maintained good customer relationships during 2024 for USS, which the Company is relying on to potentially generate sustainable sales throughout 2024 and afterward. While management maintains they will be able to continue to generate sufficient cash flows through a combination of operations, debt, and equity raises, there is no guarantee the Company will be able to raise or generate additional funds in the short term to meet present obligations as they come due. Due to these factors, there is substantial doubt the Company may be able to continue as a going concern. The financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
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- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.1.1.u2
Summary of Significant Accounting Policies
|
3 Months Ended |
Mar. 31, 2024 |
Summary of Significant Accounting Policies |
|
Summary of Significant Accounting Policies |
2. Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reporting amounts of assets and liabilities. Estimates are used for, but not limited to, the accounting for inventories, impairment of long-term assets and derivatives. It is reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existing at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results of could differ significantly from those estimates. Business Combinations The Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non- controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of assets and liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets. Cash The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash and cash equivalents. Concentration of Credit Risk The Company maintains its cash accounts with financial institutions, where, at times, deposits exceed federal insurance limits of $250,000. The Company believes that no significant concentration of credit risk exists with respect to these cash balances due to its assessment of the credit worthiness and financial viability of the financial institutions. Inventories Inventories consist primarily of finished goods. Costs of finished goods inventories include all costs incurred to bring inventory to its current condition, which includes standard cost paid to suppliers, shipping costs, and other costs. The Company values its inventory using specific identification method of each inventory item. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold to reflect the lower of cost or net realizable value. If actual market conditions are less favorable than those projected by the Company, further adjustments may be required that would increase the cost of goods sold in the period in which such a determination was made. As of March 31, 2024 and December 31, 2023, the Company had no inventory on hand. Accounts Receivable Accounts receivables are generally recorded at the invoiced amounts, net of an allowance for expected losses. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for accounts receivable is established through a provision reducing the carrying value of receivables. At March 31, 2024 and December 31, 2023, the Company determined that no allowance was necessary. Leases The Company accounts for a contract as a lease when it has the right to direct the use of the asset for a period of time while obtaining substantially all of the asset’s economic benefits. The Company determines the initial classification and measurement of its right-of-use (“ROU”) assets and lease liabilities at the lease commencement date and thereafter if modified. ROU assets and liabilities are represented on the balance sheet at the present value of future minimum lease payments to be made over the lease term. Leases that are insignificant or with a 12-month term or less at inception are not recorded on the consolidated balance sheet and are expensed as incurred in the consolidated statements of operations. As of December 31, 2023, the Company leased real estate and office space (the “Saratoga Lease”) under non-cancelable operating lease agreements that qualified for ROU accounting treatment. As of March 31, 2023, the Company was in default for the Saratoga Lease and, subsequent to March 31, 2023, terminated the lease with the landlord in a settlement agreement. Commencing on February 1, 2023, the Company leased a second real estate and office space (the “Suite 200 Lease”) under non-cancelable operating lease agreement that qualified for ROU accounting treatment. Property and equipment The Company records depreciation when appropriate using the straight-line method over the estimated useful life of the assets. Property and equipment are stated at cost less accumulated depreciation. The estimated useful lives of the Company’s property and equipment by class are as follows: Asset classes | | Useful lives (in years) | Vehicles | | 5 | Furniture and fixtures | | 7 |
Management regularly reviews property, equipment, and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of March 31, 2024 or December 31, 2023. Intangible Assets Intangible assets are recorded at their estimated fair value at the date of acquisition and are allocated to the reporting units that are expected to receive the related benefits. Convertible Debt and Derivative Liabilities The convertible debt is convertible into shares of common stock at a conversion rate of 10% of the lowest trading price during the previous five trading days. The terms of the embedded conversion feature require embedded derivative instrument treatment and classification as a separate liability. The conversion feature and certain other features are considered embedded derivative instruments, such as a conversion reset provision, a penalty provision and redemption option, which are to be recorded at their fair value as its fair value can be separated from the convertible note and its conversion is independent of the underlying note. The Company records the resulting discount on debt related to the conversion features at initial transaction and amortizes the discount using the effective interest rate method over the life of the debt instruments. The conversion liability is then marked to market each reporting period with the resulting gains or losses shown in the consolidated statement of operations. Revenue recognition The Company recognizes revenue when it satisfies its performance obligations by transferring control of promised products or services to its customers, which occurs either at a point in time or over time, depending on when the customer obtains the ability to direct the use of and obtain substantially all of the remaining benefits from the products or services. The Company determines revenue recognition through the following five steps: | (1) | Identify the contract with the customer, | | (2) | identify the performance obligations in the contract, | | (3) | determine the transaction price, | | (4) | allocate the transaction price to the performance obligations in the contract; and | | (5) | recognize revenue when, or as, the performance obligations are satisfied. |
Net revenues from Gladiator primarily consist of sales of personal protective products, including armor, plates, helmets, shields, and accessories shipped directly to customers. All revenue transactions for Gladiator comprise a single performance obligation, which consists of the sale of products to customers either through wholesale, intermediary, or direct-to-consumer channels. The company satisfies the performance obligation and records revenues when transfer of control has passed to the customer, based on the terms of sale. In all of the Companies revenue channels, transfer of control takes place at the point of sale upon shipment to customer. Net revenues from USS primarily consist of security services provided to large residential, industrial, construction and government clients. Contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. The Company does offer discounts, but historically the discounts have been insignificant. The Company satisfies the performance obligation for the agreed-upon period of time and location and records revenues after completion. There are no services that would be considered fulfilled over an extended period of time and necessitate different accounting treatment. Advertising Costs Advertising costs are charged to selling, general, and administrative expenses. Advertising production costs are expensed the first time an advertisement related to such production costs is run. Media (television, print and radio) placement costs are expensed in the month during which the advertisement appears. Advertising expenses for the three months ended March 31, 2024 and 2023, were approximately $81,000 and $34,000, respectively. Earnings per Share Basic earnings per common share is computed by dividing net income (loss) available to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per common share are computed by dividing net income (loss) available to common stockholders for the period by the diluted weighted average common shares outstanding during the period. Diluted earnings per share reflects the potential dilution from common shares issuable through stock options, restricted stock units and other equity awards. For the three months ended March 31, 2024 and 2023, the Company generated net losses, therefore applying applicable equity instruments for diluted earnings per share would have had an anti-dilutive effect. Fair Value of Financial Instruments The carrying amounts shown for the Company’s cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and notes and loans approximate fair value because of the short-term maturity of those instruments. The Company groups its recurring, non-recurring and disclosure-only fair value measurements into the following levels when making fair value measurement disclosures: Level 1 Inputs are unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data. Level 3 Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company and its subsidiaries use, as appropriate, a market approach (generally, data from market transactions), an income approach (generally, present value techniques and option-pricing models), and / or a cost approach (generally, replacement cost) to measure the fair value of an asset or liability. These valuation approaches incorporate inputs such as observable, independent market data and/or unobservable data that management believes are predicated on the assumptions market participants would use to price an asset or liability. These inputs may incorporate, as applicable, certain risks such as nonperformance risk, which includes credit risk. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are established for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at tax rates expected to be in effect when such assets or liabilities are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date of a change in tax rates. Deferred income tax assets are reduced by valuation allowances when necessary. On March 31, 2024 and December 31, 2023, the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The 2020 through 2023 tax years remain subject to examination by federal and most state tax authorities. Commitments and Contingencies Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings. The Company evaluates the perceived merits of any legal proceedings, or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is possible but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Non-controlling Interests Non-controlling interests are classified in the accompanying consolidated balance sheet as a component of equity. The amounts of consolidated net income (loss) attributable to both the Company and the non-controlling interests are separately presented in the accompanying consolidated statements of operations.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.1.1.u2
Intangible Assets
|
3 Months Ended |
Mar. 31, 2024 |
Intangible Assets |
|
Intangible Assets |
3. Intangible Assets The Company’s intangible assets are as follows: | | March 31, 2024 | | | December 31, 2023 | | Customer relationships | | $ | 2,420,014 | | | $ | 2,420,014 | | Supplier relationships | | | 700,207 | | | | 700,207 | | Employee expertise | | | 1,719,807 | | | | 1,719,807 | | Software development costs | | | 99,609 | | | | 99,609 | | Less: accumulated amortization and impairment loss | | | (2,851,363 | ) | | | (2,851,363 | ) | Net intangible assets | | $ | 2,088,274 | | | $ | 2,088,274 | |
Amortization expense for the three months ended March 31, 2024 and 2023 equated to $nil and $287,635, respectively and is included in selling, general, and administrative expenses in the condensed consolidated statements of operations. During the three months ended March 31, 2024 and 2023, the Company recognized an impairment loss of $nil and $911,467, respectively, on assets acquired as part of the business combination with Gladiator, due to the uncertainty of future operations of that entity.
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v3.24.1.1.u2
Property and Equipment
|
3 Months Ended |
Mar. 31, 2024 |
Property and Equipment |
|
Property and Equipment |
4. Property and Equipment The table below displays the Company’s property and equipment balances as of March 31, 2024 and 2023, respectively. | | 2024 | | | 2023 | | Furniture and fixtures | | $ | 15,564 | | | $ | 16,062 | | Vehicles | | | 195,322 | | | | 195,322 | | Less: accumulated amortization | | | (75,164 | ) | | | (52,241 | ) | | | | | | | | | | Total property and equipment, net | | $ | 135,722 | | | $ | 159,142 | |
Depreciation expense for the three months ended March 31, 2024 and 2023 equated to $22,923 and $31,548, respectively and is included in selling, general, and administrative expenses in the condensed consolidated statements of operations.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.24.1.1.u2
Lease Payable
|
3 Months Ended |
Mar. 31, 2024 |
Lease Payable |
|
Lease Payable |
5. Lease Payable The Company leases its headquarters office. Leases with an initial term of 12 months or less or are immaterial are not included on the balance sheets. During the year ended December 31, 2020, the Company entered into an office lease for its administrative operations, (the “Saratoga lease”). The Saratoga lease is for a 48.5-month term, with an original expiration date of July 31, 2024, with an initial monthly payment of $8,819. Straight-line rent per month was calculated at $9,522. As of March 31, 2023, the Company was in default for the Saratoga Lease due to non-payment. Subsequent to March 31, 2023, the Company terminated the Saratoga Lease and entered into a settlement agreement with the landlord. During the quarter ending March 31, 2023, the Company entered a new lease for its headquarters office, (the “Suite 200 Lease”) for a 60 month lease with an expiration date of January 31, 2028 with an initial monthly payment of $7,943. There were no further changes as of March 31, 2024. The components of lease expense included on the Company’s consolidated statements of operations were as follows: | | March 31, 2024 | | | December 31, 2023 | | Weighted average remaining lease term (in years) | | | 2.85 | | | | 2.85 | | Weighted average discount rate | | | 7.6 | % | | | 7.56 | % |
Amounts relating to operating leases were presented on the consolidated balance sheets as of March 31, 2024 and December 31, 2023 in the following line items: | | March 31, 2024 | | | December 31, 2023 | | Operating Leases | | | | | | | ROU lease assets | | $ | 319,204 | | | $ | 346,986 | | Lease liabilities, short-term | | | 223,179 | | | | 81,805 | | Lease liabilities, long term | | | 381,163 | | | | 288,413 | |
Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of March 31, 2024 is as follows: Fiscal Year | | Operating Lease Payments | | 2024 | | $ | 63,968 | | 2025 | | | 101,346 | | 2026 | | | 103,661 | | 2027 | | | 107,020 | | 2028 | | | 66,791 | | Total minimum lease payments | | | 442,786 | | Less: imputed interest | | | (89,143 | ) | Present value of future minimum lease payments | | | 353,643 | | Less: current lease liabilities | | | (83,950 | ) | Operating lease liabilities, non-current | | $ | 269,693 | |
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v3.24.1.1.u2
Accounts Payable and Accrued Expenses
|
3 Months Ended |
Mar. 31, 2024 |
Accounts Payable and Accrued Expenses |
|
Accounts Payable and Accrued Expenses |
6. Accounts Payable and Accrued Expenses The accounts payable and accrued expenses balance consists of the following as of March 31, 2024 and December 31, 2023: | | March 31, 2024 | | | December 31, 2023 | | Accounts Payable | | $ | 374,736 | | | $ | 820,208 | | Credit card liability | | | 69,382 | | | | 50,040 | | Accrued interest | | | 752,484 | | | | 564,213 | | Taxes payable | | | 39,949 | | | | 20,755 | | | | $ | 1,236,551 | | | $ | 1,455,216 | |
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v3.24.1.1.u2
Notes Payable current and noncurrent
|
3 Months Ended |
Mar. 31, 2024 |
Notes Payable current and noncurrent |
|
Notes Payable, current and non-current |
7. Notes Payable, current and non-current The following table summarizes the outstanding notes payable amount owed by the Company as of March 31, 2024 and 2023: | | 2024 | | | 2023 | | Kapitus | (a) | $ | 122,973 | | | $ | 122,973 | | Henry Sierra | (b) | | 148,946 | | | | 148,946 | | Padilla | (c) | | 5,687 | | | | 58,256 | | Clearview | (d) | | - | | | | 316,363 | | Total notes payable outstanding | | $ | 277,606 | | | $ | 646,538 | | Notes payable, current portion | | | 167,319 | | | | 536,251 | | Notes payable, excluding current | | $ | 110,287 | | | $ | 110,287 | |
(a) | On November 4, 2020 Gladiator received $69,800 from their supplier, Kapitus Servicing Inc. Gladiator agreed to pay back the note in weekly installments of $1,419, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $22,336 (45.6% per annum). The note has been fully paid off as of December 31, 2023. | | | | On August 20, 2021, Gladiator received $25,500 from their supplier, Kapitus Servicing Inc. Gladiator agreed to pay back the note in weekly installments of $519, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $8,205 (46.5% per annum). The note has been fully paid off as of December 31, 2023. | | | | On September 15, 2022, Gladiator received additional funding of $150,000 from their supplier, Kapitus Servicing Inc. The Company agreed to pay back the note in weekly installments of $3,003, which includes interest, for a total term of 15 months from commencement. The interest paid over the maturity period totals $45,000 (24% per annum). For the year ended December 31, 2023, Gladiator paid $18,018 in interest expense related to this note. The Company accrued interest payable of $36,893 and $29,514, respectively, on this note as of and March 31, 2024 and December 31, 2023. | | | (b) | On September 23, 2021, Mr. Sierra resigned from his position of employment with USS. As a result, USS agreed to repurchase 100 shares of common stock held by Mr. Sierra and in exchange, issued a promissory note with a repurchase amount of $637,500. The repurchase amount was reduced by $405,545 as a result of distributions to Mr. Sierra from the Company. The remaining value of $231,955 is to be repaid through the promissory note. This note bears no interest and monthly installment payments are payable over 4 years beginning November 15, 2021. The promissory note was discounted at 6% prior to acquisition, however, was recognized at fair value upon the acquisition of USS by James Maritime, for an adjusted fair value of $182,773. As of March 31, 2024 and December 31, 2023, the note had an outstanding principal of $148,946, respectively. | | | (d) | On October 6, 2023, USS entered into a promissory note agreement with Ashley Padilla for $100,000, which matures on April 5, 2024. An origination and guarantee fee of $30,000 are included in the principal which was charged and discounted against the note over the term. As of December 31, 2023, the note had an outstanding balance of $58,256. As of March 31, 2024, the outstanding balance was $5,687. | | | (e) | On August 4, 2023, USS entered into a promissory note agreement with Clearview Funding Solutions for $400,000, which matured in February 2024. An origination and finance fee of $180,000 are included in the principal and discounted against the note over the term. As of December 31, 2023, the note had an outstanding balance of $318,363. The note was satisfied in full during the three months ended March 31, 2024. |
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v3.24.1.1.u2
Loans current and noncurrent
|
3 Months Ended |
Mar. 31, 2024 |
Loans current and noncurrent |
|
Loans, current and non-current |
8. Loans, current and non-current The following table summarizes the outstanding loans amount owed by the Company as of March 31, 2024 and 2023: | | 2024 | | | 2023 | | Quattro Capital | (a) | $ | 237,500 | | | $ | 250,000 | | Merchant cash advances | (b) | | 18,019 | | | | 36,000 | | Vehicle loans | (c) | | 60,759 | | | | 76,309 | | Newtek | (d) | | 236,554 | | | | 398,533 | | SBA Loan | (e) | | 67,800 | | | | 67,800 | | Total loans outstanding | | $ | 620,632 | | | $ | 828,642 | | Loans, current portion | | | 552,832 | | | | 760,842 | | Loans, excluding current | | $ | 67,800 | | | $ | 67,800 | |
(a) | On December 9, 2022, Gladiator entered into a collateralized loan of the Company’s inventory with Quattro Capital LLC, a third-party lender. The Company received $250,000, maturing 60 days after the effective date, or February 9, 2023. The Company is responsible for paying additional fees related to the escrow agent and brokers in the amounts of $6,000 and $6,500, which is included in the loan balance as a debt discount. The interest will accrue at a non-compounding rate of 25% of the total loan value upon maturity (or $62,500). Penalty interest of $1,200 will accrue daily after the maturity date until the full value of the loan is paid. As of the date these condensed consolidated financial statements are filed, the loan is in default, and the Company has included interest (including penalty interest) of $565,625 as of March 31, 2024. | | | (b) | On September 16, 2022, Gladiator entered into a collateralized loan of the Company’s future receipts of receivables with Pinnacle Business Funding LLC (“PBF”). The Company received net amount of $145,500 (net of $$4,500 paid for ACH fees) in exchange for $202,500 receivables purchased by PBF. The Company agreed to pay $6,328 per week as funds are made available to be sent to PBF until paid off in its entirety. As of March 31, 2024 and December 31, 2023, $18,019 and $36,000 remains outstanding, respectively. |
(b) | On November 18, 2021, USS entered into a collateralized loan of the Company’s future receipts of receivables with GHI Funding, LLC (“GHI”). The Company received a net amount of $180,000 (net of $20,000 paid for ACH fees) in exchange for $300,000 receivables purchased by GHI. The Company agreed to pay $2,600 every day for which funds are available to be sent to GHI until paid off in its entirety. This loan was satisfied in full during the year ended December 31, 2023. | | | (b) | On December 28, 2021, USS entered into a collateralized loan of the Company’s future receipts of receivables with Adar Funding, LLC (“AF”). The Company received a net amount $180,000 (net of $20,000 paid for ACH fees) in exchange for $300,000 receivables purchased by AF. The Company agreed to pay $5,000 every day for which funds are available to be sent to AF until paid off in its entirety. This loan was satisfied in full during the year ended December 31, 2023. | | | (c) | Upon acquisition of USS at September 23, 2022, the Company assumed the liabilities for eleven vehicle loans from USS which together had an outstanding total amount of $140,300. At March 31, 2024 and December 31, 2023, the total amount outstanding is $60,759 and $103,197, respectively, with 9 vehicle loans currently outstanding. The Company currently has loans for vehicles with interest rates between 0% and 12.6%, per annum. Monthly payments range from $98 to $695, with an aggregate monthly payment of $4,923. All loans have a term between 1 and 6 years. | | | (d) | On December 30, 2020, USS entered into a $466,000 loan agreement (“NewTek loan”) with an outside lender, NewTek Small Business Finance, LLC. The U.S. Small Business Administration (“SBA”) agreed to guarantee up to 75% of the NewTek loan principal in exchange for a guaranty fee of $10,485. Under the terms of the NewTek loan, the interest rate is the prime rate, plus 2.75% and may be adjusted every change period (every quarter). The interest rate is originally stated at 6%. Monthly installment payments, which include interest, began on February 2, 2021. As of March 31, 2024 and December 31, 2023, the principal balance was $236,554 and $398,533, respectively, and accrued interest payable as of March 31, 2024 and December 31, 2023 of $73,193 and $68,058, respectively. | | | (e) | On March 3, 2021, the Company received a loan from the U.S. Small Business Administration (“SBA”) in the amount of $67,900 with an interest rate of 3.75% per annum. The loan is due and payable thirty (30) years from the date of the note. Interest accrued as of March 31, 2024 and December 31, 2023 is $7,840 and $7,204, respectively. |
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.24.1.1.u2
Convertible Notes
|
3 Months Ended |
Mar. 31, 2024 |
Convertible Notes |
|
Convertible Notes |
9. Convertible Notes On February 8, 2021, Gladiator entered into a note agreement with Pink Holdings LLC. The Company received $10,000 at a 6% interest rate per annum, maturing on February 7, 2022. All principal and interest are due upon maturity. The issuer of the note has the option to convert any part, or all of the outstanding interest or principal amount owed into fully paid and non-assessable shares of common stock of the Company at a stock price at the lower of 10% of the lowest trading price during the 5-trading day period ending on the conversion date per share. As of March 31, 2024 and December 31, 2023, the Company accrued $1,255 and $1,105, respectively, in interest related to this note. Due to the variable nature of the conversion feature, this note was determined to contain a derivative liability. It was valued using the Black-Scholes pricing model with the following inputs: 18,508 shares, stock price of $6.00, exercise price of $0.60, 0.1 year term, and volatility of 40.88%. On February 26, 2021, Gladiator entered into a note agreement with Pink Holdings LLC. The Company received $25,000 at a 6% interest rate per annum, maturing on February 25, 2022. All principal and interest are due upon maturity. The issuer of the note has the option to convert any portion, or all of the outstanding interest or principal amount owed into fully paid and non-assessable shares of common stock of the Company at a stock price at the lower of 10% of the lowest trading day period ending on the conversion date per share. As of March 31, 2024 and December 31, 2023, the Company accrued $3,140 and $2,765, respectively, in interest related to this note. Due to the variable nature of the conversion feature, this note was determined to contain a derivative liability. It was valued using the Black-Scholes pricing model with the following inputs: 46,275 shares, stock price of $6.00, exercise price of $0.60, 0.1 year term, and volatility of 40.88%. As of March 31, 2024, these notes have not been converted and are overdue.
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v3.24.1.1.u2
Stockholders Equity
|
3 Months Ended |
Mar. 31, 2024 |
Stockholders Equity |
|
Stockholders' Equity |
10. Stockholders’ Equity Common Stock a. Authorized The Company is authorized to issue 90,000,000 shares of common stock, each with a par value of $0.001. b. Transactions during the three months ended March 31, 2024 On March 6, 2024, the Company cancelled 866,667 shares of common stock that was previously issued and re-issued the same shareholders a total of 368,967 in accordance with stated agreements. There were no transactions during the three months ended March 31, 2023. Preferred Stock c. Authorized and voting rights The Company is authorized to issue 2,000,000 shares of its series A preferred stock, each with a par value of $0.001. Each share of the series A preferred stock has the equivalent voting power of (30) thirty shares of the Company’s common stock. The series A preferred stock does not have any liquidation or dividend rights or preferences. On July 20, 2021 the Company converted 1,600,000 preferred shares held by a related party, in exchange for 750,000 shares of the Company’s common stock (the “July conversion”). The series A preferred stock does not have any native convertible rights, preferences, or other conversion terms, and the Company had not previously signed an agreement setting conversion terms for the July conversion. Therefore, the July conversion met the requirements under ASC 260 to be considered a preferred stock extinguishment for the purposes of calculating the company’s earnings per share available to common shareholders. There were no transactions during the three months ended March 31, 2024 and 2023. Warrants The following table summarizes the Company’s warrant activity: | | Number of Warrants | | | Weighted Average Exercise Price | | Outstanding at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | | Granted | | | - | | | | - | | Exercised | | | - | | | | - | | Expired/Cancelled | | | - | | | | - | | Outstanding at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | | Exercisable at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | | Exercisable at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | |
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- DefinitionThe entire disclosure for equity.
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v3.24.1.1.u2
Subsequent Events
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events |
|
Subsequent Events |
11. Subsequent Events The Company evaluated subsequent events occurring from April 1, 2023 through June 6, 2024, the date in which the consolidated financial statements were available to be issued.
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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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v3.24.1.1.u2
Summary of Significant Accounting Policies (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Summary of Significant Accounting Policies |
|
Use of estimates |
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reporting amounts of assets and liabilities. Estimates are used for, but not limited to, the accounting for inventories, impairment of long-term assets and derivatives. It is reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existing at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results of could differ significantly from those estimates.
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Business Combinations |
The Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non- controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of assets and liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.
|
Cash |
The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash and cash equivalents.
|
Concentration of Credit Risk |
The Company maintains its cash accounts with financial institutions, where, at times, deposits exceed federal insurance limits of $250,000. The Company believes that no significant concentration of credit risk exists with respect to these cash balances due to its assessment of the credit worthiness and financial viability of the financial institutions.
|
Inventories |
Inventories consist primarily of finished goods. Costs of finished goods inventories include all costs incurred to bring inventory to its current condition, which includes standard cost paid to suppliers, shipping costs, and other costs. The Company values its inventory using specific identification method of each inventory item. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold to reflect the lower of cost or net realizable value. If actual market conditions are less favorable than those projected by the Company, further adjustments may be required that would increase the cost of goods sold in the period in which such a determination was made. As of March 31, 2024 and December 31, 2023, the Company had no inventory on hand.
|
Accounts Receivable |
Accounts receivables are generally recorded at the invoiced amounts, net of an allowance for expected losses. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for accounts receivable is established through a provision reducing the carrying value of receivables. At March 31, 2024 and December 31, 2023, the Company determined that no allowance was necessary.
|
Leases |
The Company accounts for a contract as a lease when it has the right to direct the use of the asset for a period of time while obtaining substantially all of the asset’s economic benefits. The Company determines the initial classification and measurement of its right-of-use (“ROU”) assets and lease liabilities at the lease commencement date and thereafter if modified. ROU assets and liabilities are represented on the balance sheet at the present value of future minimum lease payments to be made over the lease term. Leases that are insignificant or with a 12-month term or less at inception are not recorded on the consolidated balance sheet and are expensed as incurred in the consolidated statements of operations. As of December 31, 2023, the Company leased real estate and office space (the “Saratoga Lease”) under non-cancelable operating lease agreements that qualified for ROU accounting treatment. As of March 31, 2023, the Company was in default for the Saratoga Lease and, subsequent to March 31, 2023, terminated the lease with the landlord in a settlement agreement. Commencing on February 1, 2023, the Company leased a second real estate and office space (the “Suite 200 Lease”) under non-cancelable operating lease agreement that qualified for ROU accounting treatment.
|
Property and equipment |
The Company records depreciation when appropriate using the straight-line method over the estimated useful life of the assets. Property and equipment are stated at cost less accumulated depreciation. The estimated useful lives of the Company’s property and equipment by class are as follows: Asset classes | | Useful lives (in years) | Vehicles | | 5 | Furniture and fixtures | | 7 |
Management regularly reviews property, equipment, and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of March 31, 2024 or December 31, 2023.
|
Intangible Assets |
Intangible assets are recorded at their estimated fair value at the date of acquisition and are allocated to the reporting units that are expected to receive the related benefits.
|
Convertible Debt and Derivative Liabilities |
The convertible debt is convertible into shares of common stock at a conversion rate of 10% of the lowest trading price during the previous five trading days. The terms of the embedded conversion feature require embedded derivative instrument treatment and classification as a separate liability. The conversion feature and certain other features are considered embedded derivative instruments, such as a conversion reset provision, a penalty provision and redemption option, which are to be recorded at their fair value as its fair value can be separated from the convertible note and its conversion is independent of the underlying note. The Company records the resulting discount on debt related to the conversion features at initial transaction and amortizes the discount using the effective interest rate method over the life of the debt instruments. The conversion liability is then marked to market each reporting period with the resulting gains or losses shown in the consolidated statement of operations.
|
Revenue recognition |
The Company recognizes revenue when it satisfies its performance obligations by transferring control of promised products or services to its customers, which occurs either at a point in time or over time, depending on when the customer obtains the ability to direct the use of and obtain substantially all of the remaining benefits from the products or services. The Company determines revenue recognition through the following five steps: | (1) | Identify the contract with the customer, | | (2) | identify the performance obligations in the contract, | | (3) | determine the transaction price, | | (4) | allocate the transaction price to the performance obligations in the contract; and | | (5) | recognize revenue when, or as, the performance obligations are satisfied. |
Net revenues from Gladiator primarily consist of sales of personal protective products, including armor, plates, helmets, shields, and accessories shipped directly to customers. All revenue transactions for Gladiator comprise a single performance obligation, which consists of the sale of products to customers either through wholesale, intermediary, or direct-to-consumer channels. The company satisfies the performance obligation and records revenues when transfer of control has passed to the customer, based on the terms of sale. In all of the Companies revenue channels, transfer of control takes place at the point of sale upon shipment to customer. Net revenues from USS primarily consist of security services provided to large residential, industrial, construction and government clients. Contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. The Company does offer discounts, but historically the discounts have been insignificant. The Company satisfies the performance obligation for the agreed-upon period of time and location and records revenues after completion. There are no services that would be considered fulfilled over an extended period of time and necessitate different accounting treatment.
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Advertising Costs |
Advertising costs are charged to selling, general, and administrative expenses. Advertising production costs are expensed the first time an advertisement related to such production costs is run. Media (television, print and radio) placement costs are expensed in the month during which the advertisement appears. Advertising expenses for the three months ended March 31, 2024 and 2023, were approximately $81,000 and $34,000, respectively.
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Earnings per Share |
Basic earnings per common share is computed by dividing net income (loss) available to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per common share are computed by dividing net income (loss) available to common stockholders for the period by the diluted weighted average common shares outstanding during the period. Diluted earnings per share reflects the potential dilution from common shares issuable through stock options, restricted stock units and other equity awards. For the three months ended March 31, 2024 and 2023, the Company generated net losses, therefore applying applicable equity instruments for diluted earnings per share would have had an anti-dilutive effect.
|
Fair Value of Financial Instruments |
The carrying amounts shown for the Company’s cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and notes and loans approximate fair value because of the short-term maturity of those instruments. The Company groups its recurring, non-recurring and disclosure-only fair value measurements into the following levels when making fair value measurement disclosures: Level 1 Inputs are unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data. Level 3 Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company and its subsidiaries use, as appropriate, a market approach (generally, data from market transactions), an income approach (generally, present value techniques and option-pricing models), and / or a cost approach (generally, replacement cost) to measure the fair value of an asset or liability. These valuation approaches incorporate inputs such as observable, independent market data and/or unobservable data that management believes are predicated on the assumptions market participants would use to price an asset or liability. These inputs may incorporate, as applicable, certain risks such as nonperformance risk, which includes credit risk.
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Income taxes |
Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are established for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at tax rates expected to be in effect when such assets or liabilities are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date of a change in tax rates. Deferred income tax assets are reduced by valuation allowances when necessary. On March 31, 2024 and December 31, 2023, the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The 2020 through 2023 tax years remain subject to examination by federal and most state tax authorities.
|
Commitments and Contingencies |
Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings. The Company evaluates the perceived merits of any legal proceedings, or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is possible but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
|
Non-controlling Interests |
Non-controlling interests are classified in the accompanying consolidated balance sheet as a component of equity. The amounts of consolidated net income (loss) attributable to both the Company and the non-controlling interests are separately presented in the accompanying consolidated statements of operations.
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v3.24.1.1.u2
Intangible Assets (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Intangible Assets |
|
Summary of Intangible Assets |
| | March 31, 2024 | | | December 31, 2023 | | Customer relationships | | $ | 2,420,014 | | | $ | 2,420,014 | | Supplier relationships | | | 700,207 | | | | 700,207 | | Employee expertise | | | 1,719,807 | | | | 1,719,807 | | Software development costs | | | 99,609 | | | | 99,609 | | Less: accumulated amortization and impairment loss | | | (2,851,363 | ) | | | (2,851,363 | ) | Net intangible assets | | $ | 2,088,274 | | | $ | 2,088,274 | |
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Property and Equipment (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Property and Equipment |
|
Summary of Property and Equipment |
| | 2024 | | | 2023 | | Furniture and fixtures | | $ | 15,564 | | | $ | 16,062 | | Vehicles | | | 195,322 | | | | 195,322 | | Less: accumulated amortization | | | (75,164 | ) | | | (52,241 | ) | | | | | | | | | | Total property and equipment, net | | $ | 135,722 | | | $ | 159,142 | |
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v3.24.1.1.u2
Lease Payable (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Lease Payable |
|
Summary of lease cost |
| | March 31, 2024 | | | December 31, 2023 | | Weighted average remaining lease term (in years) | | | 2.85 | | | | 2.85 | | Weighted average discount rate | | | 7.6 | % | | | 7.56 | % |
|
Summary of operating lease |
| | March 31, 2024 | | | December 31, 2023 | | Operating Leases | | | | | | | ROU lease assets | | $ | 319,204 | | | $ | 346,986 | | Lease liabilities, short-term | | | 223,179 | | | | 81,805 | | Lease liabilities, long term | | | 381,163 | | | | 288,413 | |
|
Summary of Future minimum lease payments |
Fiscal Year | | Operating Lease Payments | | 2024 | | $ | 63,968 | | 2025 | | | 101,346 | | 2026 | | | 103,661 | | 2027 | | | 107,020 | | 2028 | | | 66,791 | | Total minimum lease payments | | | 442,786 | | Less: imputed interest | | | (89,143 | ) | Present value of future minimum lease payments | | | 353,643 | | Less: current lease liabilities | | | (83,950 | ) | Operating lease liabilities, non-current | | $ | 269,693 | |
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v3.24.1.1.u2
Accounts Payable and Accrued Expenses (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounts Payable and Accrued Expenses |
|
Summary of accounts payable and accrued expenses |
| | March 31, 2024 | | | December 31, 2023 | | Accounts Payable | | $ | 374,736 | | | $ | 820,208 | | Credit card liability | | | 69,382 | | | | 50,040 | | Accrued interest | | | 752,484 | | | | 564,213 | | Taxes payable | | | 39,949 | | | | 20,755 | | | | $ | 1,236,551 | | | $ | 1,455,216 | |
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Notes Payable current and noncurrent (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Notes Payable current and noncurrent |
|
Summary of outstanding notes payable |
| | 2024 | | | 2023 | | Kapitus | (a) | $ | 122,973 | | | $ | 122,973 | | Henry Sierra | (b) | | 148,946 | | | | 148,946 | | Padilla | (c) | | 5,687 | | | | 58,256 | | Clearview | (d) | | - | | | | 316,363 | | Total notes payable outstanding | | $ | 277,606 | | | $ | 646,538 | | Notes payable, current portion | | | 167,319 | | | | 536,251 | | Notes payable, excluding current | | $ | 110,287 | | | $ | 110,287 | |
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Loans current and noncurrent (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Loans current and noncurrent |
|
Summary of loans |
| | 2024 | | | 2023 | | Quattro Capital | (a) | $ | 237,500 | | | $ | 250,000 | | Merchant cash advances | (b) | | 18,019 | | | | 36,000 | | Vehicle loans | (c) | | 60,759 | | | | 76,309 | | Newtek | (d) | | 236,554 | | | | 398,533 | | SBA Loan | (e) | | 67,800 | | | | 67,800 | | Total loans outstanding | | $ | 620,632 | | | $ | 828,642 | | Loans, current portion | | | 552,832 | | | | 760,842 | | Loans, excluding current | | $ | 67,800 | | | $ | 67,800 | |
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Stockholders equity (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Stockholders equity (Tables) |
|
Summary of warrants |
| | Number of Warrants | | | Weighted Average Exercise Price | | Outstanding at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | | Granted | | | - | | | | - | | Exercised | | | - | | | | - | | Expired/Cancelled | | | - | | | | - | | Outstanding at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | | Exercisable at December 31, 2023 | | | 1,000,000 | | | $ | 3.50 | | Exercisable at March 31, 2024 | | | 1,000,000 | | | $ | 3.50 | |
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v3.24.1.1.u2
Nature and Continuance of Operations (Details Narrative) - USD ($)
|
3 Months Ended |
|
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Dec. 13, 2023 |
Nature and Continuance of Operations |
|
|
|
|
Net loss |
$ 1,352,481
|
$ (1,192,552)
|
|
|
Accumulated deficit |
$ (12,563,446)
|
|
$ (13,915,927)
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$ (13,915,927)
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|
Mar. 31, 2024 |
Dec. 31, 2023 |
Less: accumulated depreciation impairment loss |
$ (2,851,363)
|
$ (2,851,363)
|
Intangible assets, net |
2,088,274
|
2,088,274
|
Customer Relationships [Member] |
|
|
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2,420,014
|
2,420,014
|
Supplier Relationships [Member] |
|
|
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700,207
|
700,207
|
Employee expertise [Member] |
|
|
Intangible assets, net |
1,719,807
|
1,719,807
|
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|
|
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$ 99,609
|
$ 99,609
|
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|
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Dec. 31, 2023 |
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$ (75,164)
|
$ (52,241)
|
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135,722
|
159,142
|
Vehicles [Member] |
|
|
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195,322
|
195,322
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$ 16,062
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|
Mar. 31, 2024 |
Dec. 31, 2023 |
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|
|
ROU lease assets |
$ 319,204
|
$ 346,986
|
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223,179
|
81,805
|
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|
$ 288,413
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|
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2025 |
101,346
|
|
2026 |
103,661
|
|
2027 |
107,020
|
|
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66,791
|
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442,786
|
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|
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353,643
|
|
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Lease Payable (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2020 |
Lease Payable |
|
|
Leases monthly payment |
$ 7,943
|
$ 8,819
|
Straight-line rent per month |
|
$ 9,522
|
Lease term |
the Company entered a new lease for its headquarters office, (the “Suite 200 Lease”) for a 60 month lease with an expiration date of January 31, 2028
|
lease is for a 48.5-month term, with an original expiration date of July 31, 2024
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v3.24.1.1.u2
Accounts Payable and Accrued Expenses (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Accounts Payable and Accrued Expenses |
|
|
Accounts payable |
$ 374,736
|
$ 820,208
|
Credit card liability |
69,382
|
50,040
|
Accrued interest |
752,484
|
564,213
|
Taxes payable |
39,949
|
20,755
|
Accounts Payable and Accrued Expenses |
$ 1,236,551
|
$ 1,455,216
|
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v3.24.1.1.u2
Notes Payable current and noncurrent (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Notes payable outstanding |
$ 277,606
|
$ 646,538
|
Notes payable, current portion |
167,319
|
536,251
|
Notes payable, excluding current |
110,287
|
110,287
|
Kapitus [Member] |
|
|
Notes payable outstanding |
122,973
|
122,973
|
Henry Sierra [Member] |
|
|
Notes payable outstanding |
148,946
|
148,946
|
Padilla [Member] |
|
|
Notes payable outstanding |
5,687
|
58,256
|
Clearview [Member] |
|
|
Notes payable outstanding |
$ 0
|
$ 316,363
|
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v3.24.1.1.u2
Notes Payable current and noncurrent (Details Narrative) - USD ($)
|
|
|
|
|
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
Oct. 06, 2023 |
Aug. 04, 2023 |
Dec. 09, 2022 |
Mar. 03, 2021 |
Nov. 04, 2020 |
Sep. 15, 2022 |
Nov. 18, 2021 |
Sep. 23, 2021 |
Aug. 20, 2021 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Interest rate |
|
|
|
3.75%
|
|
|
|
|
|
|
|
|
Interest expense |
|
|
|
|
|
|
|
|
|
$ 160,067
|
$ 183,745
|
|
Maturity period |
|
|
|
30 years
|
|
|
|
|
|
|
|
|
Weekly installments payments |
|
|
|
|
|
|
|
|
|
405,964
|
$ 371,913
|
|
USS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Repurchase common stock shares |
|
|
|
|
|
|
|
100
|
|
|
|
|
Description of repurchase amount |
|
|
|
|
|
|
|
The repurchase amount was reduced by $405,545 as a result of distributions to Mr. Sierra from the Company. The remaining value of $231,955 is to be repaid through the promissory note
|
|
|
|
|
Promissory note issued |
|
|
|
|
|
|
|
$ 637,500
|
|
|
|
|
Maturity period |
|
|
|
|
|
|
|
4 years
|
|
|
|
|
Weekly installments payments |
|
|
|
|
|
|
$ 2,600
|
|
|
|
|
|
Note discounted prior to acquisition |
|
|
|
|
|
|
|
6.00%
|
|
|
|
|
Fair value adjusted |
|
|
|
|
|
|
|
$ 182,773
|
|
|
|
|
Outstanding principal amount |
|
|
|
|
|
|
|
|
|
148,946
|
|
$ 148,946
|
USS [Member] | October 6, 2023 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Promissory note issued |
$ 100,000
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal amount |
|
|
|
|
|
|
|
|
|
5,687
|
|
58,256
|
Origination fee |
$ 30,000
|
|
|
|
|
|
|
|
|
|
|
|
USS [Member] | August 4, 2023 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Promissory note issued |
|
$ 400,000
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal amount |
|
|
|
|
|
|
|
|
|
|
|
318,363
|
Origination fee |
|
$ 180,000
|
|
|
|
|
|
|
|
|
|
|
Gladiator [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
45.60%
|
|
|
|
|
|
|
|
Interest expense |
|
|
|
|
|
|
|
|
|
565,625
|
|
|
Preoceeds from notes |
|
|
|
|
$ 69,800
|
|
|
|
|
|
|
|
Interest paid |
|
|
|
|
$ 22,336
|
|
|
|
|
|
|
|
Maturity period |
|
|
60 days
|
|
15 months
|
|
|
|
|
|
|
|
Weekly installments payments |
|
|
|
|
$ 1,419
|
|
|
|
|
|
|
|
Gladiator [Member] | August 20, 2021 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
|
|
|
46.50%
|
|
|
|
Preoceeds from notes |
|
|
|
|
|
|
|
|
$ 25,500
|
|
|
|
Interest paid |
|
|
|
|
|
|
|
|
$ 8,205
|
|
|
|
Maturity period |
|
|
|
|
|
|
|
|
15 months
|
|
|
|
Weekly installments payments |
|
|
|
|
|
|
|
|
$ 519
|
|
|
|
Gladiator [Member] | September 15, 2022 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
|
24.00%
|
|
|
|
|
|
|
Interest expense |
|
|
|
|
|
|
|
|
|
|
|
18,018
|
Accrued interest payable |
|
|
|
|
|
|
|
|
|
$ 36,893
|
|
$ 29,514
|
Preoceeds from notes |
|
|
|
|
|
$ 150,000
|
|
|
|
|
|
|
Interest paid |
|
|
|
|
|
$ 45,000
|
|
|
|
|
|
|
Maturity period |
|
|
|
|
|
15 months
|
|
|
|
|
|
|
Weekly installments payments |
|
|
|
|
|
$ 3,003
|
|
|
|
|
|
|
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v3.24.1.1.u2
Loans current and noncurrent (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Total loans outstanding |
$ 620,632
|
$ 828,642
|
Loans, current portion |
552,832
|
760,842
|
Loans, excluding current |
67,800
|
67,800
|
Quattro Capital [Member] |
|
|
Total loans outstanding |
237,500
|
250,000
|
Merchant Cash Advances [Member] |
|
|
Total loans outstanding |
18,019
|
36,000
|
Vehicle Loans [Member] |
|
|
Total loans outstanding |
60,759
|
76,309
|
Newtek [Member] |
|
|
Total loans outstanding |
236,554
|
398,533
|
SBA Loan [Member] |
|
|
Total loans outstanding |
$ 67,800
|
$ 67,800
|
X |
- DefinitionIncluding the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).
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v3.24.1.1.u2
Loans current and noncurrent (Details Narrative) - USD ($)
|
|
|
|
1 Months Ended |
3 Months Ended |
|
|
Dec. 09, 2022 |
Mar. 03, 2021 |
Nov. 04, 2020 |
Sep. 23, 2022 |
Sep. 16, 2022 |
Dec. 28, 2021 |
Nov. 18, 2021 |
Sep. 23, 2021 |
Dec. 30, 2020 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Sep. 30, 2022 |
Preoceeds from loans |
|
$ 67,900
|
|
|
|
|
|
|
|
$ 0
|
$ 355,480
|
|
|
Accrued interest |
|
|
|
|
|
|
|
|
|
7,840
|
|
$ 7,204
|
|
Interest rate |
|
3.75%
|
|
|
|
|
|
|
|
|
|
|
|
Interest payable |
|
|
|
|
|
|
|
|
|
160,067
|
183,745
|
|
|
Maturity period |
|
30 years
|
|
|
|
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
|
|
|
|
|
|
|
405,964
|
$ 371,913
|
|
|
USS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Preoceeds from loans |
|
|
|
|
|
|
$ 180,000
|
|
|
|
|
|
|
Fees of ACH paid |
|
|
|
|
|
|
20,000
|
|
|
|
|
|
|
Purchased receivables by PBF |
|
|
|
|
|
|
300,000
|
|
|
|
|
|
|
Maturity period |
|
|
|
|
|
|
|
4 years
|
|
|
|
|
|
Outstanding principal amount |
|
|
|
|
|
|
|
|
|
148,946
|
|
148,946
|
|
Per day installments payments |
|
|
|
|
|
|
$ 2,600
|
|
|
|
|
|
|
December 28, 2021 [Member] | USS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Preoceeds from loans |
|
|
|
|
|
$ 180,000
|
|
|
|
|
|
|
|
Fees of ACH paid |
|
|
|
|
|
20,000
|
|
|
|
|
|
|
|
Purchased receivables by PBF |
|
|
|
|
|
300,000
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
|
|
|
$ 5,000
|
|
|
|
|
|
|
|
December 30, 2020 [Member] | USS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Preoceeds from loans |
|
|
|
|
|
|
|
|
$ 466,000
|
|
|
|
|
Accrued interest |
|
|
|
|
|
|
|
|
|
73,193
|
|
68,058
|
|
Interest rate |
|
|
|
|
|
|
|
|
6.00%
|
|
|
|
|
Description of loan agreement |
|
|
|
|
|
|
|
|
The U.S. Small Business Administration (“SBA”) agreed to guarantee up to 75% of the NewTek loan principal in exchange for a guaranty fee of $10,485. Under the terms of the NewTek loan, the interest rate is the prime rate, plus 2.75% and may be adjusted every change period (every quarter)
|
|
|
|
|
Outstanding principal amount |
|
|
|
|
|
|
|
|
|
236,554
|
|
398,533
|
|
Gladiator [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Preoceeds from loans |
$ 250,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
45.60%
|
|
|
|
|
|
|
|
|
|
|
Description of interest and interest rate |
The interest will accrue at a non-compounding rate of 25% of the total loan value upon maturity (or $62,500). Penalty interest of $1,200 will accrue daily after the maturity date until the full value of the loan is paid
|
|
|
|
|
|
|
|
|
|
|
|
|
Fees of escrow agent |
$ 6,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Fees of brokers |
$ 6,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest payable |
|
|
|
|
|
|
|
|
|
565,625
|
|
|
|
Maturity period |
60 days
|
|
15 months
|
|
|
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
$ 1,419
|
|
|
|
|
|
|
|
|
|
|
Gladiator [Member] | September 16, 2022 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Preoceeds from loans |
|
|
|
|
$ 145,500
|
|
|
|
|
|
|
|
|
Fees of ACH paid |
|
|
|
|
4,500
|
|
|
|
|
|
|
|
|
Purchased receivables by PBF |
|
|
|
|
202,500
|
|
|
|
|
|
|
|
|
Remeaning loan amount |
|
|
|
|
|
|
|
|
|
18,019
|
|
36,000
|
|
Per day installments payments |
|
|
|
|
$ 6,328
|
|
|
|
|
|
|
|
|
Vehicle Loans [Member] | USS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
|
$ 4,923
|
|
|
|
|
|
|
|
|
|
Outstanding liability |
|
|
|
|
|
|
|
|
|
$ 60,759
|
|
$ 103,197
|
$ 140,300
|
Vehicle Loans [Member] | USS [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
0.00%
|
|
|
|
|
|
|
|
|
|
Maturity period |
|
|
|
1 year
|
|
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
|
$ 98
|
|
|
|
|
|
|
|
|
|
Vehicle Loans [Member] | USS [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
12.60%
|
|
|
|
|
|
|
|
|
|
Maturity period |
|
|
|
6 years
|
|
|
|
|
|
|
|
|
|
Per day installments payments |
|
|
|
$ 695
|
|
|
|
|
|
|
|
|
|
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v3.24.1.1.u2
Convertible Note Payable (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
|
|
Feb. 08, 2021 |
Feb. 26, 2021 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Feb. 27, 2021 |
Black-Scholes pricing mode |
|
|
866,667
|
|
|
Convertible Notes [Member] |
|
|
|
|
|
Maturity |
February 7, 2022
|
|
|
|
|
Interest rate |
6.00%
|
|
|
|
|
Black-Scholes pricing mode |
18,508
|
|
|
|
|
Stock price |
$ 6.00
|
|
|
|
|
Covertible year term |
1 month 6 days
|
|
|
|
|
Volatility rate |
40.88%
|
|
|
|
|
Exercise price |
$ 0.60
|
|
|
|
|
Accrued interest payable and interest expense |
|
|
$ 1,255
|
$ 1,105
|
|
Notes Payable |
$ 10,000
|
|
|
|
|
Convertible Notes One [Member] |
|
|
|
|
|
Maturity |
|
February 25, 2022
|
|
|
|
Interest rate |
|
6.00%
|
|
|
|
Black-Scholes pricing mode |
|
46,275
|
|
|
|
Stock price |
|
|
|
|
$ 6.00
|
Covertible year term |
|
1 month 6 days
|
|
|
|
Volatility rate |
|
40.88%
|
|
|
|
Exercise price |
|
|
|
|
$ 0.60
|
Accrued interest payable and interest expense |
|
|
$ 3,140
|
$ 2,765
|
|
Notes Payable |
|
$ 25,000
|
|
|
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v3.24.1.1.u2
Stockholders Equity (Details) - $ / shares
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Stockholders Equity |
|
|
Number of warrants outstanding, Beg |
1,000,000
|
|
Number of warrants outstanding, End |
1,000,000
|
1,000,000
|
Number of warrants Exercisable |
1,000,000
|
1,000,000
|
Weighted Average Exercise Price Outstanding, Beg |
$ 3.50
|
|
Weighted Average Exercise Price Granted |
0
|
|
Weighted Average Exercise Price Exercised |
0
|
|
Weighted Average Exercise Price Expired/Cancelled |
0
|
|
Weighted Average Exercise Price Exercisable |
3.50
|
$ 3.50
|
Weighted Average Exercise Price Outstanding, End |
$ 3.50
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$ 3.50
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v3.24.1.1.u2
Stockholders Equity (Details Narrative) - $ / shares
|
3 Months Ended |
|
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Jul. 20, 2021 |
Shares cancelled |
866,667
|
|
|
Shares re-issued |
368,967
|
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
|
Common stock, shares authorized |
90,000,000
|
90,000,000
|
|
Series A Preferred Stock |
|
|
|
Preferred stock, shares authorized |
2,000,000
|
2,000,000
|
|
Preferred shares |
|
|
1,600,000
|
Preferred Stock, par value |
$ 0.001
|
|
|
X |
- DefinitionFace amount or stated value per share of common stock.
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