Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: June 30, 2023

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission File Number: 000-56010

MESO NUMISMATICS, INC.

(Exact name of registrant as specified in its charter)

Nevada		88-0492191
(State or other jurisdiction of incorporation)		(IRS Employer Identification No.)

433 Plaza Real Suite 275

Boca Raton, Florida 33432

(Address of principal executive offices)

(800) 889-9509

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		None		None

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months, 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 pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

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

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller Reporting Company	☒
Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of August 1, 2023, there were 12,443,938 shares outstanding of the registrant’s common stock.

MESO NUMISMATICS, INC.

TABLE OF CONTENTS

		Page No.
PART I. FINANCIAL INFORMATION

Item 1.	Condensed Consolidated Balance Sheets as of June 30, 2023 (unaudited) and December 31, 2022	1
	Condensed Consolidated Statements of Operations for the Three and Six Months Ended June 30, 2023 and 2022 (unaudited)	2
	Condensed Consolidated Statements of Stockholders’ Deficit for the Three and Six Months Ended June 30, 2023 and 2022 (unaudited)	3
	Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2023 and 2022 (unaudited)	5
	Notes to Condensed Consolidated Financial Statements	6

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	24
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	33
Item 4.	Controls and Procedures	33

PART II. OTHER INFORMATION

Item 1.	Legal Proceedings	35
Item 1A.	Risk Factors	35
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	35
Item 3.	Defaults Upon Senior Securities	35
Item 4.	Mine Safety Disclosures	35
Item 5.	Other Information	35
Item 6.	Exhibits	35

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

MESO NUMISMATICS INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

	June 30,			December 31,
	2023			2022
	(Unaudited)			*
ASSETS
Current assets
Cash and cash equivalents	$	1,225,190		$	1,645,185
Accounts receivable		51,261			49,766
Total current assets		1,276,451			1,694,951
Property and equipment, net		130,743			186,269
Other assets		5,568			5,568
Intangible assets, net		305,314			354,084
Right of use asset, net		18,638			33,963
Goodwill		5,805,438			5,805,438
Total assets	$	7,542,152		$	8,080,273

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities
Accounts payable and accrued liabilities	$	336,884		$	245,463
Accrued interest		6,237,875			4,657,530
Customer advances		500			10,450
Derivative liability		4,019			6,944
Lease liability, current portion		18,638			32,568
Notes payable, net		7,093,698			7,046,666
Total current liabilities		13,691,614			11,999,621

Long term liabilities
Lease liability, net of current portion		—			1,395
Convertible notes payable, net of discount		30,547			37,419
Notes payable – related parties		7,800			7,800
Notes payable, net of discount		9,494,953			8,016,330
Total liabilities		23,224,914			20,062,565

Stockholders’ deficit
Preferred stock, $0.001 par value 1,050,000 shares authorized as Series AA; 1,050,000 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively		1,050			1,050
Preferred stock, $0.001 par value; 10,000 shares authorized as Series DD; 9,870 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively		10			10
Common stock, $0.001 par value; 6,500,000,000 shares authorized; 14,046,252 shares issued and 12,443,938 shares outstanding as of June 30, 2023 and December 31, 2022, respectively		12,444			12,444
Additional paid in capital		40,180,669			40,180,669
Accumulated deficit		(55,876,935	)		(52,176,465	)
Total stockholders’ deficit		(15,682,762	)		(11,982,292	)
Total liabilities and stockholders’ deficit	$	7,542,152		$	8,080,273

Derived from audited information

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

Page 1 of 36

MESO NUMISMATICS, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2023			2022			2023			2022
Revenue	$	361,359		$	297,522		$	1,147,557		$	596,270
Cost of revenue		107,535			150,552			356,932			343,035
Gross profit		253,824			146,970			790,625			253,235

Operating expenses
Advertising and marketing		114,811			80,956			256,448			135,497
Professional fees		255,411			196,330			464,783			592,069
Officer compensation		22,500			22,500			45,000			45,000
Depreciation and amortization expense		57,875			35,125			114,503			61,902
Investor relations		2,250			47,634			4,500			94,884
General and administrative		231,818			130,047			410,443			231,894
Total operating expenses		684,665			512,592			1,295,677			1,161,246

Other income (expense)
Interest expense		(1,600,380	)		(1,131,178	)		(3,200,806	)		(2,271,708	)
Gain on derivative financial instruments		998			3,527			2,925			9,606
Gain on settlement of debt		—			—			2,463			—
Loss from continuing operations		(2,030,223	)		(1,493,273	)		(3,700,470	)		(3,170,113	)

Discontinued operations:
Gain on sale of discontinued operations		—			208			—			84
Loss from discontinued operations		—			208			—			84
Net loss	$	(2,030,223	)	$	(1,493,065	)	$	(3,700,470	)	$	(3,170,029	)

Basic and diluted earnings (loss) per share from:
Continuing operations	$	(0.16	)	$	(0.12	)	$	(0.30	)	$	(0.26	)
Discontinued operations		—			—			—			—
Net loss per common share, basic and diluted	$	(0.16	)	$	(0.12	)	$	(0.30	)	$	(0.26	)

Weighted average number of common shares outstanding, basic and diluted		12,443,938			12,216,471			12,443,938			12,154,532

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

Page 2 of 36

MESO NUMISMATICS, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

For the Six Months Ended June 30, 2023

(Unaudited)

	Series AA Preferred Stock				Series DD Preferred Stock				Common Stock				Additional Paid In		Accumulated
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Total
Balance, December 31, 2022		1,050,000	$	1,050		9,870	$	10		12,443,938	$	12,444	$	40,180,669	$	(52,176,465	)	$	(11,982,292	)
Net loss		-		-		-				-		-		-		(3,700,470	)		(3,700,470	)
Balance, June 30, 2023		1,050,000	$	1,050		9,870	$	10		12,443,938	$	12,444	$	40,180,669	$	(55,876,935	)	$	(15,682,762	)

For the Three Months Ended June 30, 2023

	Series AA Preferred Stock				Series DD Preferred Stock				Common Stock				Additional Paid In		Accumulated
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Total
Balance, April 1, 2023		1,050,000	$	1,050		9,870	$	10		12,443,938	$	12,444	$	40,180,669	$	(53,846,712	)	$	(13,652,539	)
Net loss		-		-		-				-		-		-		(2,030,223	)		(2,030,223	)
Balance, June 30, 2023		1,050,000	$	1,050		9,870	$	10		12,443,938	$	12,444	$	40,180,669	$	(55,876,935	)	$	(15,682,762	)

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

Page 3 of 36

MESO NUMISMATICS, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

For the Six Months Ended June 30, 2022

(Unaudited)

	Series AA Preferred Stock				Series DD Preferred Stock				Common Stock				Additional Paid In		Accumulated
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Total
Balance, December 31, 2021		1,050,000	$	1,050		9,422	$	10		12,085,125	$	12,086	$	39,899,491	$	(46,669,644	)	$	(6,757,007	)
Issuance of common stock for services		-		-		-		-		165,763		165		19,835		-			20,000
Issuance of preferred series DD for services-related party		-		-		448		-		-		-		251,536		-			251,536
Net loss		-		-		-				-		-		-		(3,170,029	)		(3,170,029	)
Balance, June 30, 2022		1,050,000	$	1,050		9,870	$	10		12,250,888	$	12,251	$	40,170,862	$	(49,839,673	)	$	(9,655,500	)

For the Three Months Ended June 30, 2022

	Series AA Preferred Stock				Series DD Preferred Stock				Common Stock				Additional Paid In		Accumulated
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Total
Balance, April 1, 2022		1,050,000	$	1,050		9,870	$	10		12,161,403	$	12,162	$	40,160,951	$	(48,346,608	)	$	(8,172,435	)
Issuance of common stock for services		-		-		-		-		89,485		89		9,911		-			10,000
Net loss		-		-		-				-		-		-		(1,493,065	)		(1,493,065	)
Balance, June 30, 2022		1,050,000	$	1,050		9,870	$	10		12,250,888	$	12,251	$	40,170,862	$	(49,839,673	)	$	(9,655,500	)

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

Page 4 of 36

MESO NUMISMATICS, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Six Months Ended June 30,
	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss from continuing operations	$	(3,700,470	)	$	(3,170,113	)
Non-cash adjustments to reconcile net loss to net cash:
Amortization of debt discount		1,531,096			884,430
Depreciation and amortization expense		114,503			61,902
Gain from changes in derivative liability fair values		(2,925	)		(9,606	)
Gain from settlement of debt		(2,463	)		-
Changes in operating assets and liabilities:
Accounts receivable		(1,495	)		(5,771	)
Prepaid expenses		-			2,714
Accounts payable and accrued liabilities		1,661,816			1,323,429
Cash used for operating activities-continuing operations		(399,938	)		(913,015	)
Depreciation on discontinued operations		-			400
Gain on discontinued operations		-			84
Cash provided for operating activities-discontinuing operations		-			484
CASH USED BY OPERATING ACTIVITIES		(399,938	)		(912,531	)

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		(10,207	)		(128,639	)
CASH USED BY INVESTING ACTIVITIES		(10,207	)		(128,639	)
CASH FLOWS FROM FINANCING ACTIVITIES
Principle payment on debt		(9,850	)		(12,823	)
CASH USED BY FINANCING ACTIVITIES		(9,850	)		(12,823	)
Net decrease in cash		(419,995	)		(1,053,993	)
Cash, beginning of year		1,645,185			2,978,525

Cash, end of year	$	1,225,190		$	1,924,532

Cash paid for income taxes	$	-		$	-
Cash paid for interest	$	-		$	207

NON-CASH FINANCING ACTIVITIES:
Issuance of preferred series DD	$	-		$	251,536
Issuance of common shares for services	$	-		$	20,000

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

Page 5 of 36

MESO NUMISMATICS, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2023

(Unaudited)

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Nature of Business

Meso Numismatics, Inc. (the “Company”) was originally organized under the laws of Washington State in 1999, as Spectrum Ventures, LLC to develop market and sell VOIP (Voice over Internet Protocol) services. In 2002, the Company changed its name to Nxtech Wireless Cable Systems, Inc. In August 2007, the Company changed its name to Oriens Travel & Hotel Management Corp. In November 2014, the Company changed its name to Pure Hospitality Solutions, Inc.

On November 16, 2016, the Company entered into an Agreement and Plan of Merger between the Company and Meso Numismatics Corp. (“Meso”). The acquisition of Meso is to support the Company’s overall mission of specializing in ventures related to Central America and the Latin countries of the Caribbean; not limited to tourism. Meso is a small but scalable numismatics operation that the Company can leverage for low-cost cost revenues and product marketing.

Meso Numismatics, Inc. maintains an online store with eBay (www.mesocoins.com) and participates in live auctions with major companies such as Heritage Auctions, Stacks Bowers Auctions and Lyn Knight Auctions.

The acquisition was complete on August 4, 2017 following the Company issuance of 25,000 shares of Series BB preferred stock to Meso to acquire one hundred (100%) percent of Meso’s common stock. The Company accounted for the acquisition as common control, as Melvin Pereira, the CEO and principal shareholder of the Company controlled, operated and owned both companies. On November 16, 2016, the date of the Merger Agreement and June 30, 2017, the date of the Debt Settlement Agreement, Melvin Pereira, CEO of Pure Hospitality Solutions, owned 100% of the stock of Meso Numismatics, Inc. Pure Hospitality Solutions, Inc. and Meso Numismatics, Inc. first came under common control on June 30, 2017.

On September 4, 2017, the Company decided to suspend its booking operations, Oveedia, to focus on continuing to build its numismatic business, Meso Numismatics. Inc. The Company did, however, use its footprint within the Latin American region to expand Meso Numismatics, Inc. at a much quicker rate.

In September 2018, the Company changed its name to Meso Numismatics, Inc. and FINRA provided a market effective date and on September 26, 2018, the new ticker symbol MSSV became effective on October 16, 2018.

On July 2, 2018, the Board of Directors authorized and shareholders approved a 1-for-1,000 reverse stock split of its issued and outstanding shares of common stock held by the holders of record. The prior year financials have been changed to reflect the 1-for-1,000 reverse stock split.

On August 18, 2021, Meso Numismatics, Inc., completed its acquisition of Global Stem Cells Group Inc., through a Stock Purchase Agreement acquiring all the outstanding capital stock of Global Stem Cells Group Inc and paid the purchase price of a total of 1,000,000 shares of Series AA Preferred Stock in the Company, 8,974 shares of Series DD Preferred Stock in the Company and $225,000 USD (the final payment of $50,000 was made on July 2, 2021).

On October 28, 2022, the Company entered into an Agreement of Conveyance, Transfer and Assignment of Subsidiary with our prior officer and director, Mr. Melvin Pereira, pursuant to which we agreed to sell Mr. Pereira 100% of our interest in Meso Numismatics Corp., a Florida corporation. In exchange, Mr. Pereira has agreed to assume all of the liabilities of Meso Numismatics, provide whatever financial and other materials needed by us to prepare and complete our financial statements for reporting purposes, and to not disparage our company. The Company reclassified $68,313 of liabilities outstanding resulting in a gain on discontinued operations at December 31, 2022.

As a result of this transaction, we are no longer engaged in the sale of coins, paper currency, bullion and medals and we have moved into what we believe is a more lucrative opportunity for our company, the operations of Global Stem Cell Group.

Page 6 of 36

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation and Basis of Presentation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Global Stem Cells Group Inc. (since August 18, 2021) and Cellular Hope Institute, wholly-owned subsidiary of Global Stem Cells Group Inc. These condensed consolidated financial statements have been prepared and, in the opinion of management, contain all the adjustments (consisting of those of a normal recurring nature) considered necessary to present fairly the consolidated financial position and the consolidated statements of income and consolidated cash flows for the periods presented in conformity with generally accepted accounting principles for interim consolidated financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X, Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America. Operating results for the six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2023. It is suggested that these condensed consolidated financial statements be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2022, filed on April 14, 2023, which can be found at www.sec.gov. All significant intercompany transactions have been eliminated in consolidation.

Use of Estimates in Financial Statement Presentation

The preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The significant estimates included in these financial statements are associated with accounting for the goodwill, derivative liability, valuation of preferred stock, and for the valuation of assets and liabilities in business combination.

Reclassifications

Certain amounts for the prior year have been revised or reclassified to conform to the current year presentation. No change in net loss resulted from these reclassifications.

Cash and Cash Equivalents

The Company considers all highly liquid accounts with original maturities of three months or less to be cash equivalents. At June 30, 2023 and December 31, 2022, all of the Company’s cash was deposited in major banking institutions. There were no cash equivalents as of June 30, 2023 and December 31, 2022. Our cash balances at financial institutions may exceed the Federal Deposit Insurance Company’s (FDIC) insured limit of $250,000 from time to time.

Accounts Receivable

Accounts receivable are recorded at original invoice amount less an allowance for uncollectible accounts that management believes will be adequate to absorb estimated losses on existing balances. Management estimates the allowance based on collectability of accounts receivable and prior bad debt experience. Accounts receivable balances are written off against the allowance upon management’s determination that such accounts are uncollectible. Recoveries of accounts receivable previously written off are recorded when received. Management believes that credit risks on accounts receivable will not be material to the financial position of the Company or results of operations. The allowance for doubtful accounts was $0 and $0 as of June 30, 2023 and December 31, 2022, respectively.

Intangible Assets

Intangible assets with finite lives are amortized over their estimated useful lives. Intangible assets with indefinite lives are not amortized, but are tested for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. No impairment was recognized for the six months ended June 30, 2023 and the year ended December 31, 2022.

Page 7 of 36

Lease Accounting

The Company leases office space and clinical space under a lease arrangement. These properties are generally leased under non-cancelable agreements that contain lease terms in excess of twelve months on the date of entry as well as renewal options for additional periods. The agreements, which have been classified as operating leases, generally provide for base minimum rental payment, as well non-lease components including insurance, taxes, maintenance, and other common area costs.

At the lease commencement date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of twelve months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using the rate implicit in the contract if available or an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The discount rates used for the initial measurement of lease liabilities as of the date of entry were based on the original lease terms.

Lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the non-cancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain real estate lease agreements require payments for non-lease costs such as utilities and common area maintenance. The Company has elected an accounting policy to not separate implicit components of the contract that may be considered non-lease related.

Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. The lease payments are allocated between a reduction of the lease liability and interest expense. Depreciation of the right-of-use asset for operating leases reflects the use of the asset on straight-line basis over the expected term of the lease.

Goodwill

We test our reporting unit for impairment annually at year end or more frequently if events or circumstances indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the carrying amount of a reporting unit exceeds its estimated fair value, we record an impairment loss based on the difference between fair value and carrying amount of the reporting unit, not to exceed to the associated carrying amount of goodwill. No impairment was recognized for the six months ended June 30, 2023 and the year ended December 31, 2022.

Derivative Instruments

The derivative instruments are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and is then re-valued at each reporting date, with changes in fair value recognized in operations for each reporting period. The Company uses the Monte Carlo option pricing model to value the derivative instruments.

Revenue Recognition

The Company recognizes revenue from the sale of products under ASC 606 by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied.

Page 8 of 36

The Company’s main sources of revenue are comprised of the following:

●

Training-GSCG offers a Stem Cell & Exosomes Certification Program where physicians attending these training sessions will take advantage of a full review of stem cell biology, characterization and regenerative properties of cells and cell products, cytokines and growth factors and how they can be applied in a clinic setting. The physicians will pay for the training sessions upfront and receives all the material and certificate upon completion of seminar. Completion of the seminar is when control is transferred and when revenue is recognized.

●

Products-Physicians can order SVF Kits through GSCG which includes EC Certificate from Institute for Testing and Certificating, Inc. SVT Kits are paid for upfront and shipped from a third party directly to physicians. Transfer of control is when the product is shipped which is when revenue is recognized.

●

Equipment- Physicians can order equipment through GSCG which includes a warranty from manufacture of equipment. Equipment is paid for upfront and shipped from manufacture directly to physicians. Transfer of control is when the equipment is shipped which is when revenue is recognized.

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer or services are provided. Revenue is measured based on the consideration the Company receives in exchange for those products.

Income Taxes

The Company uses the liability method to record income tax activity. Deferred taxes are determined based upon the estimated future tax effects of differences between the financial reporting and tax reporting bases of assets and liabilities, given the provisions of currently enacted tax laws.

The accounting for uncertainty in income taxes recognized in an enterprise’s financial statements uses the threshold of more-likely-than-not to be sustained upon examination for inclusion or exclusion. Measurement of the tax uncertainty occurs if the recognition threshold has been met.

Net Earnings (Losses) Per Common Share

The Company accounts for net loss per share in accordance with Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”), which requires presentation of basic and diluted earnings per share (“EPS”) on the face of the statement of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS.

Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. The effect of common stock equivalents is anti-dilutive with respect to losses and therefore basic and dilutive is the same.

Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at June 30, 2023 and December 31, 2022, respectively, because their inclusion would have been anti-dilutive.

	June 30,		December 31,
	2023		2022
Convertible notes outstanding		212,646		365,463
Convertible preferred stock outstanding		39,447,283		39,447,283
Shares underlying warrants outstanding		103,500,000		103,500,000
		143,159,929		143,312,746

Page 9 of 36

Fair Value of Financial Instruments

The fair value of financial instruments, which include cash, accounts payable and accrued expenses and advances from related parties were estimated to approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Management is of the opinion that the Company is not exposed to significant interest, currency or credit risks arising from financial instruments.

Fair value is defined as the price which would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-tier fair value hierarchy which prioritizes the inputs used in the valuation methodologies is as follows:

Level 1

Inputs - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2

Inputs - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means.

Level 3

Inputs - Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities.

At June 30, 2023 and December 31, 2022, the carrying amounts of the Company’s financial instruments, including cash, account payables, and accrued expenses, approximate their respective fair value due to the short-term nature of these instruments.

At June 30, 2023 and December 31, 2022, the Company does not have any assets or liabilities except for derivative liabilities related to convertible notes payable required to be measured at fair value in accordance with FASB ASC Topic 820, Fair Value Measurement.

The following presents the Company’s fair value hierarchy for those assets and liabilities measured at fair value as of June 30, 2023 and December 31, 2022:

	Level 1		Level 2		Level 3		Total
June 30, 2023
Derivative liability		-		-		4,019		4,019
Total	$	-	$	-	$	4,019	$	4,019

December 31, 2022
Derivative liability		-		-		6,944		6,944
Total	$	-	$	-	$	6,944	$	6,944

Comprehensive Income

The Company records comprehensive income as the change in equity of a business during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Other comprehensive income (loss) includes foreign currency translation adjustments and unrealized gains and losses on available-for-sale securities. As of June 30, 2023 and December 31, 2022, the Company had no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.

Page 10 of 36

Stock Based Compensation

Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The Company measures the fair value of the share-based compensation issued to non-employees at the grant date using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were considered to be more reliably determinable measures of fair value than the value of the services being rendered.

New Accounting Pronouncements

In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedient and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates and, particularly, the risk of cessation of the London Interbank Offered Rate (“LIBOR”), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction-based and less susceptible to manipulation. The ASU provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform—Scope, which clarified the scope and application of the original guidance. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform—Deferral of the Sunset Date of Topic 848. This update extends the sunset provision of ASU 2020-04 to December 31, 2024. The Company has not yet adopted this ASU and is evaluating the effect of adopting this new accounting guidance.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires a consideration of a broader range of reasonable and supportable information to inform credit loss estimates. For companies that qualified as Smaller Reporting Companies as defined by the SEC as of November 19, 2019, ASU 2016-13 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company is evaluating the impact of the guidance on its financial statements.

Other accounting standards and amendments to existing accounting standards that have been issued and have future effective dates are not applicable or are not expected to have a significant impact on the Company’s consolidated financial statements

Goodwill

Goodwill represents the excess of fair value over identifiable tangible and intangible net assets acquired in business combinations. Goodwill is not amortized, instead goodwill is reviewed for impairment at least annually, or on an interim basis between annual tests when events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value.

Going Concern

The financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, resulting in an accumulated deficit of $55,876,935 and a working capital deficit of $12,415,163 as of June 30, 2023 and future losses are anticipated. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern.

The ability of the Company to continue its operations as a going concern is dependent on management’s plans, which include the raising of capital through debt and/or equity markets with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

Page 11 of 36

The Company will require additional funding to finance the growth of its current and expected future operations as well to achieve its strategic objectives. There can be no assurance that financing will be available in amounts or terms acceptable to the Company, if at all. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – REVENUE RECOGNITION

The Company recognizes revenue from the sales of products under ASC 606 by applying the following steps:

(1)

Identify the contract with a customer

(2)

Identify the performance obligations in the contract

(3)

Determine the transaction price

(4)

Allocate the transaction price to each performance obligation in the contract

(5)

Recognize revenue when each performance obligation is satisfied

The Company’s main source of revenue is comprised of the following:

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer or as services are rendered. Revenue is measured based on the consideration the Company receives in exchange for those products.

The following table presents the Company’s revenue by product category for the six months ended June 30, 2023 and 2022:

	For the Six Months Ended June 30,
	2023		2022
Training	$	291,464	$	111,676
Product supplies		629,456		351,326
Equipment		109,740		133,268
Patient procedures		116,897		-
Total revenue	$	1,147,557	$	596,270

Page 12 of 36

Listed below are the revenues, cost of revenues, gross profits, assets and net loss by Company:

	For the Six Months Ended
	June 30, 2023
	Global Stem			Meso
	Cells Group			Numismatics			Total
Revenue	$	1,147,557		$	-		$	1,147,557
Cost of revenue		356,932			-			356,932
Gross profit	$	790,625		$	-		$	790,625
Gross Profit %		68.90	%		0.00	%		68.90	%

Assets	$	860,248		$	6,681,904		$	7,542,152
Net loss	$	(233,489	)	$	(3,466,981	)	$	(3,700,470	)

COVID-19

In December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China, which has and is continuing to spread throughout China and other parts of the world, including the United States. On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern.” On January 31, 2020, U.S. Health and Human Services Secretary Alex M. Azar II declared a public health emergency for the United States to aid the U.S. healthcare community in responding to COVID-19, and on March 11, 2020 the World Health Organization characterized the outbreak as a “pandemic”.

The significant outbreak of COVID-19 resulted in a widespread health crisis that adversely affected the economies and financial markets in which we operate. Restrictions in international travel along with in person meetings limited our training of new customers along with selling them products and equipment which adversely affecting our results of operations and financial condition during 2021 and the first six months of 2022,

During the fourth quarter of 2022 and into 2023 we started recovering from the COVID-19 pandemic with restrictions in international travel removed along with the opening of the Cancun facility in the second half of 2022, which provided a facility for physicians to come for training and preform patient procedures.

NOTE 4 – NOTES PAYABLE

Convertible Notes Payable

On November 25, 2019, Meso Numismatics, Inc. pursuant to the certificate of designation of the Series BB Preferred Stock, elected to exchange the preferred shares for other indebtedness calculated at a price per share equal to $1.20. Upon the Company’s mailing of the Exchange Agreement, the shareholder had the option, within 30 days of such mailing date and subject to the execution of this Agreement to receive the Indebtedness in the form of a convertible note. If the shareholder did not give the Meso Numismatics, Inc. notice the Indebtedness shall automatically was issued in the form of a promissory note. The convertible note agreements bear no interest and have a four (4) year maturity date. The notes may be repaid in whole or in part at any time prior to maturity. There are no shares of common stock issuable upon the execution of the promissory notes. The notes are convertible, at the investors’ sole discretion, into shares of common stock at conversion price equal to the lowest bid price of the Common Stock as reported on the National Quotations Bureau OTC Markets exchange for the three prior trading days including the day upon which a Notice of Conversion is received by the Company. As of December 31, 2019, 81,043 Preferred Series BB shares were exchange for an aggregate of $97,252 convertible notes. During the periods ending June 30, 2023 and December 31, 2022, the Company made payments of $9,850 and $15,000, respectively, on the outstanding convertible notes.

The balance of the convertible notes as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Convertible notes payable	$	44,939		$	57,252
Less: Discount		(14,392	)		(19,833	)
Convertible notes payable, net	$	30,547		$	37,419

Page 13 of 36

During the periods ending June 30, 2023 and December 31, 2022, the Company incurred $5,441 and $18,437, respectively, of debt discount amortization expense and made payments of $9,850 and $15,000, respectively, on the outstanding convertible notes. As of June 30, 2023 and December 31, 2022, the Company had no accrued interest.

Promissory Notes Payable

During 2015, the Company entered into line of credit with Digital Arts Media Network treated as a promissory note. The promissory note bear interest at ten (10%) and have a one (1) year maturity date. The notes may be repaid in whole or in part at any time prior to maturity. There are no shares of common stock issuable upon the execution of the promissory notes. As of June 30, 2023 and December 31, 2022, the principal balance of the outstanding loan was $130,025 and $130,025, respectively, and accrued interest of $99,048 and $92,600, respectively.

On November 25, 2019, Meso Numismatics, Inc. pursuant to the certificate of designation of the Series BB, Preferred Stock elected to exchange the preferred shares for other indebtedness calculated at a price per share equal to $1.20. Upon the Company’s mailing of the Exchange Agreement, the shareholder shall have the option, within 30 days of such mailing date and subject to the execution of this Agreement to receive the Indebtedness in the form of a convertible note. Should the shareholder not give the Meso Numismatics, Inc. notice the Indebtedness shall automatically be issued in the form of a promissory note. The promissory note agreements bear no interest and have a four (4) year maturity date with a 20% premium to be paid upon maturity. The notes may be repaid in whole or in part at any time prior to maturity. As of December 31, 2019, 276,723 Preferred Series BB shares were exchange for an aggregate of $332,068 promissory notes. As of June 30, 2023 and December 31, 2022, the aggregate loan balances outstanding was $398,482 and $398,482, respectively, and unamortized discount of $12,091 and $16,083, respectively.

On December 3, 2019, Melvin Pereira, the prior CEO, converted 18,500 shares of the 25,000 shares of Series BB preferred stock to acquire one hundred (100%) percent of Meso’s common stock into 250,999 shares of the Company’s common stock and elected to exchange the remaining 6,500 shares of Series BB preferred stock for a promissory note of $7,800, which is shown as a related party note payable on the balance sheet on June 30, 2023 and December 31, 2022.

At December 7, 2020 the Company exchanged $5,379,624 of principal, default penalty and accrued but unpaid interest on convertible notes for $5,379,624 promissory notes and cashless warrants to purchase 15,000,000 shares of our common stock with three separate lenders. The new notes have a maturity date of November 23, 2023 and an aggregate principal amount of $5,379,624 shall bear interest at a fifteen (15%) percentage compounded annual interest rate and, as an incentive; we have issued cashless warrants to purchase 15,000,000 shares of our common stock at an exercise price of $0.03 per share in connection with the restructuring. The Company recorded the fair value of the 15,000,000 warrants issued with debt at approximately $262,376 at December 31, 2020 as a discount. Lender is granted security interest and lien in all rights, title and interest in the assets and property of the as collateral. As of June 30, 2023 and December 31, 2022, the aggregate loan balances outstanding was $5,379,624 and $5,379,624, respectively, and unamortized discount of $40,855 and $81,700, respectively.

On December 9, 2020, the Company entered into a Promissory Debentures with a lender in the amount of $110,000 which bear compounded annual interest at fifteen (15%) percent and have a two (2) year maturity date and cashless warrants to purchase 1,000,000 shares of our common stock. The notes may be repaid in whole or in part at any time prior to maturity. The lender had advanced a total of $100,000, net of discount in the amount of $10,000 to the Company. The Company recorded the fair value of the 1,000,000 warrants issued with debt at approximately $17,491 at December 31, 2020 as a discount. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $110,000 and $110,000, respectively, and unamortized discount of $4,219 and $8,611, respectively.

On January 6, 2021, the Company entered into a Promissory Debentures with a lender in the amount of $1,000,000 which bear interest at fifteen (15%) percent and have a one (1) year maturity date and cashless warrants to purchase 10,000,000 shares of our common stock, at exercise prices of $0.03 per share. The notes may be repaid in whole or in part at any time prior to maturity. The lender had advanced a total of $900,000, net of discount in the amount of $100,000 to the Company. The Company recorded the fair value of the 10,000,000 warrants issued with debt at approximately $237,811 at the date of issuance as a discount. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $1,000,000 and $1,000,000, respectively, and unamortized discount of $0.00 and $0.00, respectively. This loan is currently in default.

On June 22, 2021, the Company entered into a Promissory Debentures with a lender in the amount of $11,600,000 which bear interest at twelve (12%) percent and have a three (3) year maturity date and cashless warrants to purchase 70,000,000 shares of our common stock, at exercise prices of $0.10 per share. The notes may be repaid in whole or in part at any time prior to maturity. The lender had advanced a total of $10,500,000, net of discount in the amount of $1,100,000 to the Company. The Company recorded the fair value of the 70,000,000 warrants issued with debt at approximately $5,465,726 at the date the warrants were issued as a discount. Lender is granted senior security interest and lien in all rights, title and interest in the assets and property of the Company as collateral. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $11,600,000 and $11,600,000, respectively, and unamortized discount of $3,317,739 and $4,707,853, respectively.

On August 18, 2021, through a Stock Purchase Agreement in which 100% of the outstanding shares of Global Stem Cell Group, Inc. the Company acquired a 2018 Jaguar F-Pace which was acquired from Benito Novas for $45,000 on January 8, 2019 and assumed the related auto loan, with an original loan amount of $20,991 at 8.99% interest for 48 months and monthly payments of $504.94. As of June 30, 2023 and December 31, 2022, the principal balance of the outstanding auto loan was $0.00 and $0.00, respectively.

Page 14 of 36

On August 18, 2021, through a Stock Purchase Agreement in which 100% of the outstanding shares of Global Stem Cell Group, Inc. the Company assumed the November 17, 2020, agreement with an Investor for proceeds in the amount of $400,000 treated as a promissory. In exchange for the gross proceeds, the Investor shall receive the right to a perpetual 7.75% (payment percentage) of the revenues of Global Stem Cell Group. The payments of the payment percentage shall be calculated by multiplying the gross quarterly revenues appearing in the financial statements by the payment percentage and treated as accrued interest. Payments shall be made ninety (90) days from the end of each respective fiscal quarter with the first payment to be made on the quarter ending December 31, 2020. Payments may be accrued and deferred if payment would deplete cash, cash equivalent and/or short-term investment balances on each respective fiscal quarter by more than twenty (20%) percent. As of June 30, 2023 and December 31, 2022, the principal balance of the outstanding loan was $400,000 and $400,000, respectively, and accrued interest totals $294,715 and $205,779, respectively. This debt instrument is currently in default due to the non-payment of interest.

On September 20, 2021, the Company entered into a Promissory Debentures with a lender in the amount of $1,100,000 which bear interest at twelve (12%) percent and have a three (3) year maturity date and cashless warrants to purchase 7,500,000 shares of our common stock, at exercise prices of $0.085 per share. The notes may be repaid in whole or in part at any time prior to maturity. The lender had advanced a total of $1,000,000, net of discount in the amount of $100,000 to the Company. The Company recorded the fair value of the 7,500,000 warrants issued with debt at approximately $360,607 at the time of issuance as a discount. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $1,100,000 and $1,100,000, respectively, and unamortized discount of $265,898 and $350,416, respectively.

On December 30, 2021, the parties wished to modify the terms of the Promissory Debentures dated July 13, 2020 in the amount of $6,000 and accrued interest in the amount of $1,578 by issuing a new promissory note and extend the date of maturity. In consideration for the new terms, the Promissory Debenture dated December 30, 2021 shall include a five (5%) percent premium for a total of $7,958 which bear interest at twelve (12%) percent and have a seventeen (17) months maturity date. The notes may be repaid in whole or in part at any time prior to maturity. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $7,958 and $7,958, respectively, and unamortized discount of $20 and $139, respectively.

On December 30, 2021, the parties wished to modify the terms of the Promissory Debentures dated July 15, 2020 in the amount of $84,000 and accrued interest in the amount of $22,162 by issuing a new promissory note and extend the date of maturity. In consideration for the new terms, the Promissory Debenture dated December 30, 2021 shall include a five (5%) percent premium for a total of $111,470 which bear interest at twelve (12%) percent and have a seventeen (17) months maturity date. The notes may be repaid in whole or in part at any time prior to maturity. As of June 30, 2023 and December 31, 2022, the outstanding loan balance was $111,470 and $111,470, respectively, and unamortized discount of $285 and $1,950, respectively.

The balance of the promissory as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Promissory notes payable	$	20,229,759		$	20,229,759
Promissory notes payable-related party		7,800			7,800
Less: Discount		(3,608,506	)		(5,117,631	)
Less: Deferred finance costs		(32,602	)		(49,132	)
Promissory notes payable, net	$	16,596,451		$	15,070,796

During the periods ending June 30, 2023 and December 31, 2022, the Company made $0 and $5,776 payments, respectively on the outstanding promissory notes, and recorded $1,580,345 and $2,898,155, respectively of interest expense and $1,525,654 and $1,738,327, respectively of debt discount amortization expense. As of June 30, 2023 and December 31, 2022, the Company had approximately $6,237,874 and $4,657,529, respectively, of accrued interest. As of June 30, 2023 and December 31, 2022, the principal balance of outstanding promissory notes payable was $20,237,559 and $20,237,559, respectively

Derivatives Liabilities

The Company determined that the convertible notes outstanding as of June 30, 2023 contained an embedded derivative instrument as the conversion price was based on a variable that was not an input to the fair value of a “fixed-for-fixed” option as defined under FASB ASC Topic No. 815 – 40.

Page 15 of 36

The Company determined the fair values of the embedded convertible notes derivatives and tainted convertible notes using the lattice valuation model with the following assumptions:

	June 30,
	2023
Common stock issuable		212,646
Market value of common stock on measurement date	$	0.0189
Adjusted exercise price	$	0.06
Risk free interest rate		4.96	%
Instrument lives in years		1.5 Year
Expected volatility		72	%
Expected dividend yields		None

At December 7, 2020, the Company exchanged $5,379,624 of principal, default penalty and accrued but unpaid interest on convertible notes for $5,379,624 promissory notes and cashless warrants to purchase 15,000,000 shares of our common stock which eliminated the derivative liability associated with this debt.

The balance of the fair value of the derivative liability as of June 30, 2023 and December 31, 2022 is as follows:

Balance at December 31, 2021	$	20,442
Additions		-
Fair value loss		(10,856	)
Conversions		(2,642	)
Balance at December 31, 2022		6,944
Additions		-
Fair value gain		(1,577	)
Conversions		(1,348	)
Balance at June 30, 2023	$	4,019

NOTE 5 – STOCKHOLDERS EQUITY

Common Shares

The Board of Directors and shareholders were required to increase the number of authorized shares of common stock from (a) 200,000,000 to 500,000,000 during June 2015, (b) 500,000,000 to 1,500,000,000 during July 2015, and (c) 1,500,000,000 to 6,500,000,000 during March 2016, to adhere to the Company’s contractual obligation to maintain the required reserve share amount for debtholders.

2022 Transactions

On March 23, 2022, the Company issued 76,278 shares of common stock for consulting services, which were valued in the amount of $10,000.

On May 5, 2022, the Company issued 89,485 shares of common stock for consulting services, which were valued in the amount of $10,000.

On November 30, 2022, the Company issued 193,050 shares of common stock for consulting services, which were valued in the amount of $10,000.

As of June 30, 2023 and December 31, 2022, the Company had 12,443,938 and 12,443,938 common shares issued and outstanding, respectively.

Page 16 of 36

Warrants

During the year ended December 31, 2020, the Company issued warrants to purchase 16,000,000 shares of common stock, at an exercise price of $0.03 per share. These warrants expire three years from issuance date. The Company recorded the fair value of the 16,000,000 warrants issued with debt at approximately $279,867 at December 31, 2020 as a discount.

On January 6, 2021, the Company issued warrants to purchase 10,000,000 shares of common stock, at an exercise price of $0.033 per share. These warrants expire three years from issuance date. The Company recorded the fair value of the 10,000,000 warrants issued with debt at approximately $237,811 as a discount.

On June 22, 2021, the Company issued warrants to purchase 70,000,000 shares of common stock, at an exercise price of $0.100 per share. These warrants expire three years from issuance date. The Company recorded the fair value of the 70,000,000 warrants issued with debt at approximately $5,465,726 as a discount.

On September 20, 2021, the Company issued warrants to purchase 7,500,000 shares of common stock, at an exercise price of $0.085 per share. These warrants expire three years from issuance date. The Company recorded the fair value of the 7,500,000 warrants issued with debt at approximately $360,607 as a discount.

The following table summarizes the Company’s warrant transactions during the three months ended June 30, 2023 and the year ended December 31, 2022:

	Number of Shares Underlying Warrants		Weighted Average Exercise Price
Outstanding at year ended December 31, 2021		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at year ended December 31, 2022		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at quarter ended June 30, 2023		103,500,000	$	0.082

Warrants granted in the year ended December 31, 2020 were valued using the Black Scholes Merton Model with the risk-free interest rate of 0.20%, expected life 3 years, expected dividend rate of 0% and expected volatility ranging of 411.72%.

Warrants granted in the year ended December 31, 2021 were valued using the Black Scholes Merton Model with the risk-free interest rate within ranges between 0.20% to 0.45%, term of 3 years, dividend rate of 0% and historical volatility ranging between, 338.36% to 394.78%. The final value assigned to the warrants was determined using a relative fair value calculation between the amount of warrants and promissory notes.

Designation of Series AA Super Voting Preferred Stock

On June 30, 2014, the Company filed with the Secretary of State with Nevada an amendment to the Company’s Articles of Incorporation, authorizing the issuance of up to 11,000,000 shares of preferred stock, par value $0.001 per share.

On May 2, 2014, the Company filed with the Secretary of State with Nevada in the form of a Certificate of Designation that authorized the issuance of up to 1,000,000 shares of a new series of preferred stock, par value $0.001 per share, designated Series AA Super Voting Preferred Stock (“Series AA”), for which the board of directors established the rights, preferences and limitations thereof.

All of the Holders of the Series AA together, voting separately as a class, shall have an aggregate vote equal to 67% percent of the total vote on all matters submitted to the stockholders that each stockholder of the Corporation’s Common Stock is entitled to vote at each meeting of stockholders of the Corporation (and written actions of stockholders in lieu of meetings) with respect to any and all matters presented to the stockholders of the Corporation for their action and consideration.

Page 17 of 36

The holders of the Series AA shall not be entitled to receive dividends paid on the Company’s common stock.

Upon liquidation, dissolution and winding up of the affairs of the Company, whether voluntary or involuntary, the holders of the Series AA shall not be entitled to receive out of the assets of the Company, whether from capital or earnings available for distribution, any amounts which will be otherwise available to and distributed to the common shareholders.

The shares of the Series AA will not be convertible into the shares of the Company’s common stock.

On November 26, 2019, the Company filed with the Secretary of State with Nevada an amendment to the Company’s Articles of Incorporation, authorizing the increase to 1,050,000 shares of the Series AA.

On June 26, 2020, Meso Numismatics, Inc. completed the repurchase of 1,000,000 shares of its Series AA Super Voting Preferred Stock for an aggregate total purchase price equal to $160,000, representing all of the Series AA shares held by E-Network de Costa Rica S.A. and S&M Chuah Enterprises Ltd., respectively.

On June 26, 2020, due to Mr. Pereira’s resignation, Meso Numismatics, Inc.’s Board of Directors appointed Mr. David Christensen, current Director and President of the Company, to serve as Chief Executive Officer, Chief Financial Officer and Secretary, effective June 27, 2020 and granted 50,000 shares of Series AA to Mr. David Christensen.

The $166,795 value of the 50,000 shares of Series AA to Mr. David Christensen is based on the 10,000 votes per preferred share to one vote per common share. Valuation based on definition of control premium is defined as the price to which a willing buyer and willing seller would agree in any arms-length transaction to acquire control of the Company. The premium paid above the market value of the company is real economic benefit to controlling the Company. Historically, the average control premium applied in M&A transactions averages approximately 30%, which represents the value of control.

The Series AA Preferred shares issued on August 18, 2021, were valued based upon industry specific control premiums and the Company’s market cap at the time of the transaction. The $963,866 value of the 1,000,000 shares of Series AA issued to Benito Novas was valued based on a calculation by a third-party independent valuation specialist.

As of June 30, 2023 and December 31, 2022, the Company has 1,050,000 and 1,050,000 preferred shares of Series AA Preferred Stock issued and outstanding, respectively. During the period of these financial statements, no dividend was declared or paid on the Series AA preferred shares.

Page 18 of 36

Designation of Series BB Preferred Stock

On March 29, 2017, the Company filed with the Secretary of State with Nevada in the form of a Certificate of Designation that authorized the issuance of up to 1,000,000 shares of a new series of preferred stock, par value $0.001 per share, designated Series BB Preferred Stock (the “Series BB”), for which the board of directors established the rights, preferences and limitations thereof.

Each holder of outstanding shares of Series BB shall be entitled to convert on a 1 for 1 basis into shares of the Company’s common stock, any or all of their shares of Series BB after a minimum of six (6) months have elapsed from the issuance of the preferred stock to the holder. The Series BB has no voting rights until the Holder redeems the preferred stock into the Company’s common stock. The Series BB shall not be adjusted by the Corporation.

The holders of the Series BB shall not be entitled to receive dividends paid on the Company’s common stock.

The Series BB has a liquidation value of $1.00. Upon liquidation, dissolution and winding up of the affairs of the Company, whether voluntary or involuntary, the holders of the Series BB shall be entitled to share equally and ratably in proportion to the preferred stock owned by the holder to receive out of the assets of the Company, whether from capital or earnings available for distribution, any amounts which will be otherwise available to and distributed to the common shareholders.

As of December 31, 2019, 81,043 Preferred Series BB shares were exchanged for an aggregate of $97,252 convertible notes and 276,723 Preferred Series BB shares were exchanged for an aggregate of $332,068 promissory notes of which 78,620 were returned and cancelled and 279,146 were still outstanding at December 31, 2020. During the three months ended March 31, 2021, the remaining 279,146 were returned and cancelled.

As of June 30, 2023 and December 31, 2022, the Company had no preferred shares of Series BB issued and outstanding

Designation of Series DD Convertible Preferred Stock

On November 26, 2019, the Company filed with the Secretary of State with Nevada an amendment to the Company’s Articles of Incorporation, authorizing 10,000 shares of a new series of preferred stock, par value $0.001 per share, designated Series DD Convertible Preferred Stock (the “Series DD”), for which the board of directors established the rights, preferences and limitations thereof.

Each holder of outstanding shares of Series DD shall be entitled to its shares of Series DD into a number of fully paid and nonassessable shares of common stock determined by multiplying the number of issued and outstanding shares of common stock of the Company on the date of conversion by 3.17 conversion price.

The holders of the Series DD shall not be entitled to receive dividends paid on the Company’s common stock.

The holders of the Series DD shall not be entitled to vote on any matter submitted to the shareholders of the Company for their vote, waiver, release or other action.

The $5,038,576 value of the 8,974 shares of Series DD to Benito Novas is based on converting into a number of fully paid and nonassessable shares of common stock determined by multiplying the number of issued and outstanding shares of common stock of the Company on the date of conversion by 3.17 conversion price. The $5,038,576 value of the 8,974 shares of Series DD represents the fair value of the consideration paid allocated to the assets and liabilities acquired from Global Stem Cells Group Inc.

Page 19 of 36

The $503,072 value of the 896 shares of Series DD is based on converting into a number of fully paid and nonassessable shares of common stock determined by multiplying the number of issued and outstanding shares of common stock of the Company on the date of conversion by 3.17 conversion price. The $251,536 value of the 448 shares of Series DD was recorded as stock payable at December 31, 2021 and issued on February 18, 2022. The full amount of $503,552 was expensed at the date of grant, as a matter of accounting policy.

As of June 30, 2023 and December 31, 2022, the Company had 9,870 and 9,870 preferred shares of Series DD issued and outstanding, respectively. During the period of these financial statements, no dividend was declared or paid on the Series DD preferred shares.

NOTE 6 – RELATED PARTY TRANSACTIONS

In consideration of mutual covenants set forth in the Professional Service Consulting Agreement, Dave Christensen, current Director, President, Chief Executive Officer, Chief Financial Officer and Secretary, shall be compensated monthly based on an annual rate of $90,000 starting January 1, 2022. Additionally, the agreement includes an issuance of 896 shares of Series DD Preferred Stock of the Company. An amount of 448 shares were issued on August 18, 2021 and the remaining 448 were issued on February 18, 2022. Amounts paid to Enterprise Technology Consulting, a Company 100% owned by Dave Christensen, CEO, for consulting services during the three months ended June 30, 2023 and the year ended December 31, 2022 were $45,000 and $90,000, respectively.

Benito Novas’ brother, sister and nephew provide marketing/administrative and training/R&D services to Global Stem Cells Group and were paid $133,470 in the aggregate as consultants during the six months ended June 30, 2023, and $200,390 in the aggregate for the year ended December 31, 2022.

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Per an Agreement between Global Stem Cell Group and a lender dated November 17, 2020, in the event that any of Global Stem Cell Group, and/or the Entities and /or Parent (individually the “Company” and collectively the “Companies”) dispose of any Assets to any party or third party or parties (an “Asset Disposition”), then Global Stem Cell Group shall undertake to cause such party, third party or parties to acquire the perpetual right of a percentage of Global revenues from the Investor. The consideration for the Right shall be equal to the fair value (“FV”) of the Assets at the time of the Asset Disposition (the “Asset Disposition Payment”). The Asset Disposition Payment shall not exceed 27.5% (twenty-seven and a half percent) of the fair market value of the Assets.

During the period ending December 31, 2021, Global Stem Cell Group, Inc. entered into the Cancun lease with HELLIMEX, S.A. DE CV beginning January 16 2022 and ending on January 15, 2024. The property is located in the Tulum Trade Center, consisting of 1,647 square feet with a monthly rent of $2,714 and security deposit of $5,588. During the six months ended June 30, 2023 and the year ended December 31, 2022 the Company paid $21,744 and $44,097, respectively in rent expense.

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NOTE 8 – PROPERTY AND EQUIPMENT, NET

Property and equipment, net consisted of the following:

	June 30, 2023			December 31, 2022
Computer, equipment and vehicles (5 year useful life)	$	156,403		$	149,196
Leasehold improvements (2 year useful life)		136,208			133,208
Less: accumulated depreciation		(161,868	)		(96,135	)
Total property and equipment, net	$	130,743		$	186,269

Depreciation expense for the six months ended June 30, 2023 and the year ended December 31, 2022 was $65,733 and $55,199, respectively.

We evaluate the carrying value of long-lived assets for impairment on an annual basis or whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Further testing of specific assets or grouping of assets is required when undiscounted future cash flows associated with the assets is less than their carrying amounts. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than its carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. Fair value estimates are based on assumptions concerning the amount and timing of estimated future cash flows. We recorded no impairment of long-lived assets for the six months ended June 30, 2023 and the year ended December 31, 2022.

NOTE 9 – INTELLECTUAL PROPERTY

A third party independent valuation specialist was asked to determine the value of Global Stem Cell Group, Inc., tangible and intangible assets assuming the offering price was at fair value. In order to perform the purchase price allocation, the tangible and intangible assets were valued as of August 18, 2021.

The Fair Value of the intangible assets as of the Valuation Date is reasonably represented as:

	June 30, 2023			December 31, 2022
Tradename - Trademarks	$	87,700		$	87,700
Intellectual Property / Licenses		363,000			363,000
Customer Base		37,000			37,000
Intangible assets		487,700			487,700
Less: accumulated amortization		(182,386	)		(133,616	)
Total intangible assets, net	$	305,314		$	354,084

Amortization is computed on straight-line method based on estimated useful lives of 5 years. During the six months ended June 30, 2023 and the year ended December 31, 2022, the Company recorded amortization expense of the intellectual property of $48,770 and $97,540, respectively.

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NOTE 10 – OPERATING LEASES

During the period ending December 31, 2021, Global Stem Cell Group, Inc. entered into the Cancun lease with HELLIMEX, S.A. DE CV beginning January 16, 2022 and ending on January 15, 2024. The property is located in the Tulum Trade Center, consisting of 1,647 square feet with a monthly rent of $2,714 and a security deposit of $5,588.

In January 2022, the Company began the buildout of the clinic and began to order equipment. The Cancun facility was inaugurated in May 2022 and is accredited both by the Mexican General Health Council and Cofepris (Mexican FDA).

The following table summarizes the Company’s undiscounted cash payment obligations for its non-cancelable lease liabilities through the end of the expected term of the lease:

2023	$	16,284
2024		2,714
2025		—
2026		—
2027		—
Total undiscounted cash payments		18,998
Less interest		(360	)
Present value of payments	$	18,638

NOTE 11 – GOODWILL

On August 18, 2021, through a Stock Purchase Agreement, we acquired 100% of the outstanding shares of Global Stem Cell Group, Inc. for $225,000 in cash, the issuance of 1,000,000 shares of preferred series AA stock and the issuance of 8,974 shares of preferred series DD stock.

The preliminary purchase price for the merger was determined to be $6.229 million, which consists of (i) 1 million shares of Series AA preferred stock valued at approximately $964,000, (ii) 8,974 shares of Series DD preferred stock valued at approximately $5.04 million and (iii) $225,000 in cash of which $175,000 was advanced prior to closing of the transaction.

Under the acquisition method, the purchase price must be allocated to the reporting units net assets acquired, inclusive of intangible assets, with any excess fair value recorded to goodwill. The goodwill, which is not deductible for tax purposes, is attributable to the assembled workforce of Global Stem Cells Group, planned growth in new markets, and synergies expected to be achieved from the combined operations of Meso Numismatics, Inc. and Global Stem Cells Group.

The following table summarizes the Company’s carrying amount of goodwill during the six months ended June 30, 2023 and the year ended December 31, 2022:

	Goodwill
Balance at December 31, 2021	$	5,805,438
Acquisition		-
Impairment		-
Balance at December 31, 2022	$	5,805,438
Acquisition		-
Impairment		-
Balance at June 30, 2023	$	5,805,438

During each fiscal year, we periodically assess whether any indicators of impairment exist which would require us to perform an interim impairment review. As of each interim period end during each fiscal year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our reporting unit below their carrying values. We performed our annual test of goodwill for impairment as of December 31, 2022. The results of the goodwill impairment test indicated that the fair value of the reporting unit was in excess of the carrying value, and, thus, we did not require an impairment charge.

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NOTE 12 – DISCONTINUED OPERATIONS

On October 28, 2022, we entered into an Agreement of Conveyance, Transfer and Assignment of Subsidiary with our prior officer and director, Mr. Melvin Pereira, pursuant to which we agreed to sell Mr. Pereira 100% of our interest in Meso Numismatics Corp., a Florida corporation. In exchange, Mr. Pereira has agreed to assume all of the liabilities of Meso Numismatics, provide whatever financial and other materials needed by us to prepare and complete our financial statements for reporting purposes, and to not disparage our company. The Company reclassified the results of operations of the coins, paper currency, bullion and medals business resulting in a gain on discontinued operations of $84 for the six months ended June 30, 2022.

The following table presents the loss from discontinued operations for the six months ended June 30, 2022:

Revenue	$	18,329
Cost of revenue		16,439
Gross profit		1,890

Operating expenses
Advertising and marketing		78
Depreciation and amortization expense		400
General and administrative		1,328
Total operating expenses		1,806
Gain from discontinued operations	$	84

NOTE 13 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, we have analyzed events and transactions that occurred subsequent to June 30, 2023 through the date these financial statements were issued and have determined that we do not have any other material subsequent events to disclose or recognize in these financial statements.

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, cybersecurity, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further, information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

Overview

Since the acquisition of Global Stem Cell Group in August of 2021, our focus has been mainly dedicated to its operations serving the markets in the regenerative medicine industry. On October 28, 2022, we entered into an Agreement of Conveyance, Transfer and Assignment of Subsidiary with our prior officer and director, Mr. Melvin Pereira, pursuant to which we agreed to sell Mr. Pereira 100% of our interest in Meso Numismatics Corp., a Florida corporation. As a result of this transaction, we are no longer engaged in the sale of coins, paper currency, bullion and medals and we have moved into what we believe is a more lucrative opportunity for our company, the operations of Global Stem Cell Group.

We believe stem cell therapy is becoming an increasingly effective clinical solution for treating conditions that traditional or conventional medicine only offers within palliative care and pain management. Patients around the world are seeking a natural regenerative alternative without the potential risks and side effects sometimes associated with conventional pharmaceuticals.

We work with doctors and their staff to provide products, solutions, equipment, services, and training to help them be successful in the application of Stem Cell Therapies. Our team combines solutions from extensive clinical research with the manufacturing and commercialization of viable cell therapy and immune support related products that we believe will change the course of traditional medicine around the world forever. Our strategy allows us the ability to create immediate revenue streams through product sales, distribution, and clinical applications, driven by our extensive education platform. Our revenue comes directly from the training and the seminars, from the resale of these kits, products, and equipment, services, and from the reoccurring application of our process using the kits and solutions we provide.

Global Stem Cells Group is a leader in the Stem Cell and Regenerative Medicine fields, covering clinical research, patient applications, along with physician training through our state-of-the-art global network of companies. The Company’s mission is to enable physicians to make the benefits of stem cell medicine a reality for patients around the world. They have been educating doctors on the science and application of cell-based therapeutics for the past 10 years. Our professional trademarked association “ISCCA” INTERNATIONAL SOCIETY FOR STEM CELL APPLICATION is a global network of medical professionals that leverages these multinational relationships to build best practices and further our mission.

Page 24 of 36

The Company envisions the ability to improve “health-span” through the discovery and developments of new cellular therapy products, and cutting-edge technology.

Global Stem Cells Group, as almost everyone else in the world, was severely affected by the covid 19 pandemic. As we have been recovering in 2022 and into 2023, we are integrating every aspect of the regenerative medicine industry. For the rest of 2023, we plan to continue to add manufacturing and commercialization of viable cell therapy and immune support related products that we believe will change the course of traditional medicine around the world forever.

We believe this strategy will allow us the ability to increase our current revenues and create immediate revenue streams through product sales, distribution, and clinical applications, driven by our extensive education platform here are our main projects and revenue generators for 2023 and beyond.

Results of Operations

Below is a summary of the results of operations for the three months ended June 30, 2023 and 2022.

	For the Three Months Ended June 30,
	2023			2022			$ Change			% Change
Revenue	$	361,359		$	297,522		$	63,837			21.46	%
Cost of revenue		107,535			150,552			(43,017	)		-28.57	%
Gross profit		253,824			146,970			106,854			72.70	%

Operating expenses
Advertising and marketing		114,811			80,956			33,855			41.82	%
Professional fees		255,411			196,330			59,081			30.09	%
Officer compensation		22,500			22,500			-			0.00	%
Depreciation and amortization expense		57,875			35,125			22,750			64.77	%
Investor relations		2,250			47,634			(45,384	)		-95.28	%
General and administrative		231,818			130,047			101,771			78.26	%
Total operating expenses		684,665			512,592			172,073			33.57	%

Other income (expense)
Interest expense		(1,600,380	)		(1,131,178	)		(469,202	)		41.48	%
Gain on Derivative financial instruments		998			3,527			(2,529	)		-71.70	%
Loss from continuing operations		(2,030,223	)		(1,493,273	)		(536,950	)		35.96	%

Discontinued operations:
Gain on sale of discontinued operations		-			208			(208	)		-100.00	%
Gain from discontinued operations		-			208			(208	)		-100.00	%
Net loss	$	(2,030,223	)	$	(1,493,065	)	$	(537,158	)		35.98	%

Revenue

Revenue increased by 21.46% in the amount of $63,837 for the three months ended June 30, 2023, compared to the same period in 2022. The key reason for the increase in revenue was a result of the opening of the Cancun facility in the second half of 2022, which provided a facility for physicians to come for training and preform patient procedures. Additional, Global Stem Cells Group, like almost everyone else in the world, was severely affected by the covid 19 pandemic during 2021 and the first six months of 2022, restrictions our international travel along with in person meetings limited our training of new customers along with selling them products and equipment which adversely affecting our results of operations.

Page 25 of 36

We expect that our revenues will increase in future quarters, as we ramp up operations at our manufacturing facilities, and as we continue to increase our advertising and awareness efforts across the globe for our products and services.

The following table presents the Company’s revenue by product category for the three months ended June 30, 2023 and 2022:

	For the Three Months Ended June 30,
	2023		2022
Training	$	110,144	$	58,282
Product supplies		195,783		196,509
Equipment		16,050		42,731
Patient procedures		39,382		-
Total revenue	$	361,359	$	297,522

Operating expenses

Operating expenses increased by 33.57% in the amount of $172,073 for the three months ended June 30, 2023, compared to the same period in 2022. Listed below are the major changes to operating expenses:

Advertising and marketing fees increased by $33,855 for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to an increase in advertising by Global Stem Cells Group.

Professional fees increased by $59,081 for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to audit fees.

Depreciation and amortization increased by $22,750 for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to completion of the Cancun facility in May 2022.

Investor relations decreased by $45,384 for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to the expiration of an agreement with an investor relation firm at December 31, 2022.

General and administrative expense increase by $101,771 for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to an increase in travel and expenses associated with the Cancun facility.

Other expense

Other expense increased by $471,731 for the three months ended June 30, 2023, compared to the same period in 2022, primarily as a result of the increase in amortization of debt discount of $326,032 and $142,785 of interest on promissory notes.

Discontinued operations

On October 28, 2022, we completed the disposition of our prior coins, paper currency, bullion and medals business by entering into an Agreement of Conveyance, Transfer and Assignment of Subsidiary with our prior officer and director, Mr. Melvin Pereira, pursuant to which we agreed to sell Mr. Pereira 100% of our interest in Meso Numismatics Corp., a Florida corporation. The Company reclassified the results of operations of the coins, paper currency, bullion and medals business resulting in a gain on discontinued operations of $208 for the three months ended June 30, 2022.

The following table presents the loss from discontinued operations for the three months ended June 30, 2022:

Revenue	$	6,999
Cost of revenue		5,330
Gross profit		1,669

Operating expenses
Advertising and marketing		5
Depreciation and amortization expense		200
General and administrative		1,256
Total operating expenses		1,461
Gain from discontinued operations	$	208

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Net Loss

We recorded a net loss of $2,030,223 for the three months ended June 30, 2023, as compared with a net loss of $1,493,065 for the same period in 2022.

Below is a summary of the results of operations for the six months ended June 30, 2023 and 2022.

	For the Six Months Ended June 30,
	2023			2022			$ Change			% Change
Revenue	$	1,147,557		$	596,270		$	551,287			92.46	%
Cost of revenue		356,932			343,035			13,897			4.05	%
Gross profit		790,625			253,235			537,390			212.21	%

Operating expenses
Advertising and marketing		256,448			135,497			120,951			89.26	%
Professional fees		464,783			592,069			(127,286	)		-21.50	%
Officer compensation		45,000			45,000			-			0.00	%
Depreciation and amortization expense		114,503			61,902			52,601			84.97	%
Investor relations		4,500			94,884			(90,384	)		-95.26	%
General and administrative		410,443			231,894			178,549			77.00	%
Total operating expenses		1,295,677			1,161,246			134,431			11.58	%

Other income (expense)
Interest expense		(3,200,806	)		(2,271,708	)		(929,098	)		40.90	%
Gain on Derivative financial instruments		2,925			9,606			(6,681	)		-69.55	%
Gain on settlement of debt		2,463			-			2,463			0.00	%
Loss from continuing operations		(3,700,470	)		(3,170,113	)		(530,357	)		16.73	%

Discontinued operations:
Gain on sale of discontinued operations		-			84			(84	)		-100.00	%
Gain from discontinued operations		-			84			(84	)		-100.00	%
Net loss	$	(3,700,470	)	$	(3,170,029	)	$	(530,441	)		16.73	%

Revenue

Revenue increased by 92.46% in the amount of $551,287 for the six months ended June 30, 2023, compared to the same period in 2022. The key reason for the increase in revenue was a result of the opening of the Cancun facility in the second half of 2022, which provided a facility for physicians to come for training and preform patient procedures. Additional, Global Stem Cells Group, like almost everyone else in the world, was severely affected by the covid 19 pandemic during 2021 and the first six months of 2022, restrictions our international travel along with in person meetings limited our training of new customers along with selling them products and equipment which adversely affecting our results of operations.

The following table presents the Company’s revenue by product category for the six months ended June 30, 2023 and 2022:

	For the Six Months Ended June 30,
	2023		2022
Training	$	291,464	$	111,676
Product supplies		629,456		351,326
Equipment		109,740		133,268
Patient procedures		116,897		-
Total revenue	$	1,147,557	$	596,270

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Operating expenses

Operating expenses increased by 11.58% in the amount of $134,431 for the six months ended June 30, 2023, compared to the same period in 2022. Listed below are the major changes to operating expenses:

Advertising and marketing fees increased by $120,951 for the six months ended June 30, 2023, compared to the same period in 2022, primarily due to an increase in advertising by Global Stem Cells Group.

Professional fees decreased by $127,286 for the six months ended June 30, 2023, compared to the same period in 2022, primarily due to audit fees.

Depreciation and amortization increased by $52,601 for the six months ended June 30, 2023, compared to the same period in 2022, primarily due to completion of the Cancun facility in May 2022.

Investor relations decreased by $90,384 for the six months ended June 30, 2023, compared to the same period in 2022, primarily due to the expiration of an agreement with an investor relation firm at December 31, 2022.

General and administrative expense increase by $178,549 for the six months ended June 30, 2023, compared to the same period in 2022, primarily due to an increase in travel and expenses associated with the Cancun facility.

Other expense

Other expense increased by $933,316 for the six months ended June 30, 2023, compared to the same period in 2022, primarily as a result of the increase in amortization of debt discount of $646,667 and $282,046 of interest on promissory notes.

Discontinued operations

The following table presents the loss from discontinued operations for the six months ended June 30, 2022:

Revenue	$	18,329
Cost of revenue		16,439
Gross profit		1,890

Operating expenses
Advertising and marketing		78
Depreciation and amortization expense		400
General and administrative		1,328
Total operating expenses		1,806
Gain from discontinued operations	$	84

Net Loss

We recorded a net loss of $3,700,470 for the six months ended June 30, 2023, as compared with a net loss of $3,170,029 for the same period in 2022.

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Liquidity and Capital Resources

Since inception, the Company has financed its operations through private placements and convertible notes. The following is a summary of the cash and cash equivalents as of June 30, 2023 and December 31, 2022.

	June 30,		December 31,
	2023		2022		$ Change			% Change
Cash and cash equivalents	$	1,225,190	$	1,645,185	$	(419,995	)		-25.53	%

Summary of Cash Flows

Below is a summary of the Company’s cash flows for the six months ended June 30, 2023 and 2022.

	For the Six Months Ended June 30,
	2023			2022
Net cash used in operating activities	$	(399,938	)	$	(912,531	)
Net cash used in investing activities		(10,207	)		(128,639	)
Net cash used in financing activities		(9,850	)		(12,823	)
Net decrease in cash and cash equivalents	$	(419,995	)	$	(1,053,993	)

Operating activities

Net cash used in operating activities was $399,938 during the six months ended June 30, 2023 and consisted of a net loss of $3,700,470, which was offset by a net change in operating assets and liabilities of $1,660,322 and non-cash items of $1,640,211. The non-cash items for the six months ended June 30, 2023, consisted of depreciation and amortization expenses of $114,503 and amortization of debt discount of $1,531,096, partially offset by the change in derivative liabilities of $2,925 and gain on settlement of debt of $2,463. The significant change in operating assets and liabilities was an increase in accounts payable and accrued liabilities, partially offset by the decrease in accounts receivable and prepaid expense.

Net cash used in operating activities was $912,531 during the six months ended June 30, 2022 and consisted of a net loss from continuing operations of $3,170,113, which was offset by a net change in operating assets and liabilities of $1,320,372 and non-cash items of $937,126. The non-cash items for the six months ended June 30, 2022, consisted of depreciation and amortization expenses of $62,702 and amortization of debt discount of $884,430, partially offset by the change in derivative liabilities of $9,606. The significant change in operating assets and liabilities was an increase in accounts payable and accrued liabilities partially offset by the decrease in accounts receivable and prepaid expense and gain on discontinued operations of $84.

Investing activities

Net cash used in investing activities was $10,207 and consisted of the purchase of property and equipment associated with the Cancun facility during the six months ended June 30, 2023.

Net cash used in investing activities was $128,639 and consisted of the purchase of property and equipment associated with the completion of the Cancun lab during the six months ended June 30, 2022.

Financing activities

Net cash used in financing activities was $9,850 and consisted of principal payment of debt for the six months ended June 30, 2023.

Net cash used in financing activities was $12,823 and consisted of principal payment of debt for the six months ended June 30, 2022.

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Going Concern

The financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, resulting in an accumulated deficit of approximately $55,876,935 and a working capital deficit of $12,415,163 as of June 30, 2023 and future losses are anticipated. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern.

Off-Balance Sheet Arrangements

As of June 30, 2023, the Company had no off-balance sheet arrangements.

Critical Accounting Policies

Our critical accounting policies have not materially changed during the six months ended June 30, 2023. Furthermore, the preparation of our financial statements is in conformity with generally accepted accounting principles in the United States of America, or GAAP. The preparation of our financial statements requires management to make judgments and estimates that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Our management believes that we consistently apply these judgments and estimates, and the financial statements fairly represent all periods presented. However, any differences between these judgments and estimates and actual results could have a material impact on our statements of income and financial position.

Derivative Instruments

Stock Based Compensation

Page 30 of 36

New Accounting Pronouncements

Goodwill

Revenue Recognition

On January 1, 2018, the Company adopted ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, “ASC 606”), the Company recognizes revenue from the sales of products, by applying the following steps:

(1)

Identify the contract with a customer

(2)

Identify the performance obligations in the contract

(3)

Determine the transaction price

(4)

Allocate the transaction price to each performance obligation in the contract

(5)

Recognize revenue when each performance obligation is satisfied

There was no material impact on the Company’s financial statements as a result of adopting Topic 606 for the six months ended June 30, 2023 and the year ended December 31, 2022.

Page 31 of 36

The Company’s main source of revenue is comprised of the following:

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

Use of Estimates

The preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The significant estimates included in these financial statements are associated with accounting for the goodwill, derivative liability valuations, valuation of preferred stock, fair value estimates, valuation of assets and liabilities in business combination and in its going concern analysis.

Fair Value of Financial Instruments

Page 32 of 36

Level 1 Inputs - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 Inputs - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means.

Level 3 Inputs - Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We are not required to provide the information required by this Item because we are a smaller reporting company.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports, filed under the Securities Exchange Act of 1934, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable and not absolute assurance of achieving the desired control objectives. In reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. In addition, the design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, a control may become inadequate because of changes in conditions or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Page 33 of 36

As required by the SEC Rules 13a-15(b) and 15d-15(b), we carried out an evaluation under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report. Based on the foregoing, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses described below.

We do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act which is applicable to us for the six months ended June 30, 2023. Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.

	2.	We have inadequate controls to ensure that information necessary to properly record transactions is adequately communicated on a timely basis from non-financial personnel to those responsible for financial reporting. Management evaluated the impact of the lack of timely communication between non–financial personnel and financial personnel on our assessment of our reporting controls and procedures and has concluded that the control deficiency represented a material weakness.

	3.	The Company failed to account for the acquisition of GSCG using the full purchase accounting method in accordance with ASC 805.

To address these material weaknesses, management engaged financial consultants, performed additional analyses and other procedures to ensure that the financial statements included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented. We have not remedied the material weaknesses as of June 30, 2023. The Company plans to take remedial action to address these weaknesses during the fiscal year ended December 31, 2023.

Changes in Internal Control Over Financial Reporting

There has been no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) of the Exchange Act that occurred during the six months ended June 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting, except the implementation of the controls identified above.

Page 34 of 36

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

To the Company’s knowledge, there is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our Company or any of our subsidiaries, threatened against or affecting our Company, our common stock, any of our subsidiaries or of our Company’s or our Company’s subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.

Item 1A. Risk Factors

See risk factors included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed on April 14, 2023.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

N/A

Item 5. Other Information

None.

Item 6. Exhibits

Exhibit Number		Description of Exhibit
31.1		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS**		Inline XBRL Instance Document.
101.SCH**		Inline XBRL Taxonomy Extension Schema Document.
101.CAL**		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF**		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB**		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE**		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

Provided herewith

Page 35 of 36

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 on Form 10-Q to be signed on its behalf by the undersigned thereunto duly authorized.

Dated August 9, 2023	MESO NUMISMATICS, INC.

	By:	/s/ David Christensen
		David Christensen
		President, Chief Executive Officer, Chief Financial Officer, Secretary and Director (Principal Executive Officer) (Principal Financial Officer) (Principal Accounting Officer)

Page 36 of 36

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Exhibit 31.1

CERTIFICATIONS

I, David Christensen, certify that;

I have reviewed this quarterly report on Form 10-Q for the quarter ended June 30, 2023, of Meso Numismatics, Inc. (the “registrant”);

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 9, 2023

	/s/ David Christensen
	By:	David Christensen
	Title:	Chief Executive Officer

Exhibit 31.2

CERTIFICATIONS

I, David Christensen, certify that;

I have reviewed this quarterly report on Form 10-Q for the quarter ended June 30, 2023, of Meso Numismatics, Inc. (the “registrant”);

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 9, 2023

	/s/ David Christensen
	By:	David Christensen
	Title:	Chief Financial Officer

Exhibit 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND

CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly Report of Meso Numismatics, Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2023, filed with the Securities and Exchange Commission (the “Report”), I, David Christensen, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the Company for the periods presented.

	By:	/s/ David Christensen
	Name:	David Christensen
	Title:	Principal Executive Officer, Principal Financial Officer and Director
	Date:	August 9, 2023

This certification has been furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2023	Aug. 01, 2023
Document Information Line Items
Entity Registrant Name	MESO NUMISMATICS, INC.
Trading Symbol	None
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		12,443,938
Amendment Flag	false
Entity Central Index Key	0001760026
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-56010
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	88-0492191
Entity Address, Address Line One	433 Plaza Real Suite 275
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33432
City Area Code	(800)
Local Phone Number	889-9509
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 1,225,190	$ 1,645,185
Accounts receivable	51,261	49,766
Total current assets	1,276,451	1,694,951
Property and equipment, net	130,743	186,269
Other assets	5,568	5,568
Intangible assets, net	305,314	354,084
Right of use asset, net	18,638	33,963
Goodwill	5,805,438	5,805,438
Total assets	7,542,152	8,080,273
Current liabilities
Accounts payable and accrued liabilities	336,884	245,463
Accrued interest	6,237,875	4,657,530
Customer advances	500	10,450
Derivative liability	4,019	6,944
Lease liability, current portion	18,638	32,568
Notes payable, net	7,093,698	7,046,666
Total current liabilities	13,691,614	11,999,621
Long term liabilities
Lease liability, net of current portion		1,395
Convertible notes payable, net of discount	30,547	37,419
Notes payable – related parties	7,800	7,800
Notes payable, net of discount	9,494,953	8,016,330
Total liabilities	23,224,914	20,062,565
Stockholders’ deficit
Common stock, $0.001 par value; 6,500,000,000 shares authorized; 14,046,252 shares issued and 12,443,938 shares outstanding as of June 30, 2023 and December 31, 2022, respectively	12,444	12,444
Additional paid in capital	40,180,669	40,180,669
Accumulated deficit	(55,876,935)	(52,176,465)
Total stockholders’ deficit	(15,682,762)	(11,982,292)
Total liabilities and stockholders’ deficit	7,542,152	8,080,273
Series AA Preferred Stock
Stockholders’ deficit
Preferred stock value	1,050	1,050
Series DD Preferred Stock
Stockholders’ deficit
Preferred stock value	$ 10	$ 10

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	6,500,000,000	6,500,000,000
Common stock, shares issued	14,046,252	14,046,252
Common stock, shares outstanding	12,443,938	12,443,938
Series AA Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,050,000	1,050,000
Preferred stock, shares issued	1,050,000	1,050,000
Preferred stock, shares outstanding	1,050,000	1,050,000
Series DD Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	9,870	9,870
Preferred stock, shares outstanding	9,870	9,870

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue	$ 361,359	$ 297,522	$ 1,147,557	$ 596,270
Cost of revenue	107,535	150,552	356,932	343,035
Gross profit	253,824	146,970	790,625	253,235
Operating expenses
Advertising and marketing	114,811	80,956	256,448	135,497
Professional fees	255,411	196,330	464,783	592,069
Officer compensation	22,500	22,500	45,000	45,000
Depreciation and amortization expense	57,875	35,125	114,503	61,902
Investor relations	2,250	47,634	4,500	94,884
General and administrative	231,818	130,047	410,443	231,894
Total operating expenses	684,665	512,592	1,295,677	1,161,246
Other income (expense)
Interest expense	(1,600,380)	(1,131,178)	(3,200,806)	(2,271,708)
Gain on derivative financial instruments	998	3,527	2,925	9,606
Gain on settlement of debt			2,463
Loss from continuing operations	(2,030,223)	(1,493,273)	(3,700,470)	(3,170,113)
Discontinued operations:
Gain on sale of discontinued operations		208		84
Loss from discontinued operations		208		84
Net loss	$ (2,030,223)	$ (1,493,065)	$ (3,700,470)	$ (3,170,029)
Basic and diluted earnings (loss) per share from:
Continuing operations (in Dollars per share)	$ (0.16)	$ (0.12)	$ (0.3)	$ (0.26)
Discontinued operations (in Dollars per share)
Net loss per common share, basic (in Dollars per share)	$ (0.16)	$ (0.12)	$ (0.3)	$ (0.26)
Weighted average number of common shares outstanding, basic (in Shares)	12,443,938	12,216,471	12,443,938	12,154,532

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Net loss per common share, diluted	$ (0.16)	$ (0.12)	$ (0.30)	$ (0.26)
Weighted average number of common shares outstanding, diluted	12,443,938	12,216,471	12,443,938	12,154,532

Consolidated Statements of Stockholders’ Deficit (Unaudited) - USD ($)	Series AA Preferred Stock	Series DD Preferred Stock	Common Stock	Additional Paid In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2021	$ 1,050	$ 10	$ 12,086	$ 39,899,491	$ (46,669,644)	$ (6,757,007)
Balance (in Shares) at Dec. 31, 2021	1,050,000	9,422	12,085,125
Issuance of common stock for services			$ 165	19,835		20,000
Issuance of common stock for services (in Shares)			165,763
Issuance of preferred series DD for services-related party				251,536		251,536
Issuance of preferred series DD for services-related party (in Shares)		448
Net loss					(3,170,029)	(3,170,029)
Balance at Jun. 30, 2022	$ 1,050	$ 10	$ 12,251	40,170,862	(49,839,673)	(9,655,500)
Balance (in Shares) at Jun. 30, 2022	1,050,000	9,870	12,250,888
Balance at Mar. 31, 2022	$ 1,050	$ 10	$ 12,162	40,160,951	(48,346,608)	(8,172,435)
Balance (in Shares) at Mar. 31, 2022	1,050,000	9,870	12,161,403
Issuance of common stock for services			$ 89	9,911		10,000
Issuance of common stock for services (in Shares)			89,485
Net loss					(1,493,065)	(1,493,065)
Balance at Jun. 30, 2022	$ 1,050	$ 10	$ 12,251	40,170,862	(49,839,673)	(9,655,500)
Balance (in Shares) at Jun. 30, 2022	1,050,000	9,870	12,250,888
Balance at Dec. 31, 2022	$ 1,050	$ 10	$ 12,444	40,180,669	(52,176,465)	(11,982,292)
Balance (in Shares) at Dec. 31, 2022	1,050,000	9,870	12,443,938
Net loss					(3,700,470)	(3,700,470)
Balance at Jun. 30, 2023	$ 1,050	$ 10	$ 12,444	40,180,669	(55,876,935)	(15,682,762)
Balance (in Shares) at Jun. 30, 2023	1,050,000	9,870	12,443,938
Balance at Mar. 31, 2023	$ 1,050	$ 10	$ 12,444	40,180,669	(53,846,712)	(13,652,539)
Balance (in Shares) at Mar. 31, 2023	1,050,000	9,870	12,443,938
Net loss					(2,030,223)	(2,030,223)
Balance at Jun. 30, 2023	$ 1,050	$ 10	$ 12,444	$ 40,180,669	$ (55,876,935)	$ (15,682,762)
Balance (in Shares) at Jun. 30, 2023	1,050,000	9,870	12,443,938

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss from continuing operations	$ (3,700,470)	$ (3,170,113)
Non-cash adjustments to reconcile net loss to net cash:
Amortization of debt discount	1,531,096	884,430
Depreciation and amortization expense	114,503	61,902
Gain from changes in derivative liability fair values	(2,925)	(9,606)
Gain from settlement of debt	(2,463)
Changes in operating assets and liabilities:
Accounts receivable	(1,495)	(5,771)
Prepaid expenses		2,714
Accounts payable and accrued liabilities	1,661,816	1,323,429
Cash used for operating activities-continuing operations	(399,938)	(913,015)
Depreciation on discontinued operations		400
Gain on discontinued operations		84
Cash provided for operating activities-discontinuing operations		484
CASH USED BY OPERATING ACTIVITIES	(399,938)	(912,531)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(10,207)	(128,639)
CASH USED BY INVESTING ACTIVITIES	(10,207)	(128,639)
CASH FLOWS FROM FINANCING ACTIVITIES
Principle payment on debt	(9,850)	(12,823)
CASH USED BY FINANCING ACTIVITIES	(9,850)	(12,823)
Net decrease in cash	(419,995)	(1,053,993)
Cash, beginning of year	1,645,185	2,978,525
Cash, end of year	1,225,190	1,924,532
Cash paid for income taxes
Cash paid for interest		207
NON-CASH FINANCING ACTIVITIES:
Issuance of preferred series DD		251,536
Issuance of common shares for services		$ 20,000

Organization and Description of Business

6 Months Ended

Jun. 30, 2023

Organization and Description of Business [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Nature of Business

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation and Basis of Presentation

Use of Estimates in Financial Statement Presentation

Reclassifications

Certain amounts for the prior year have been revised or reclassified to conform to the current year presentation. No change in net loss resulted from these reclassifications.

Cash and Cash Equivalents

Accounts Receivable

Intangible Assets

Lease Accounting

Goodwill

Derivative Instruments

Revenue Recognition

The Company’s main sources of revenue are comprised of the following:

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

Income Taxes

Net Earnings (Losses) Per Common Share

	June 30,		December 31,
	2023		2022
Convertible notes outstanding		212,646		365,463
Convertible preferred stock outstanding		39,447,283		39,447,283
Shares underlying warrants outstanding		103,500,000		103,500,000
		143,159,929		143,312,746

Fair Value of Financial Instruments

Level 1

Inputs - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2

Level 3

The following presents the Company’s fair value hierarchy for those assets and liabilities measured at fair value as of June 30, 2023 and December 31, 2022:

	Level 1		Level 2		Level 3		Total
June 30, 2023
Derivative liability		-		-		4,019		4,019
Total	$	-	$	-	$	4,019	$	4,019

December 31, 2022
Derivative liability		-		-		6,944		6,944
Total	$	-	$	-	$	6,944	$	6,944

Comprehensive Income

Stock Based Compensation

New Accounting Pronouncements

Goodwill

Going Concern

Revenue Recognition

6 Months Ended

Jun. 30, 2023

Revenue Recognition [Abstract]

REVENUE RECOGNITION

NOTE 3 – REVENUE RECOGNITION

The Company recognizes revenue from the sales of products under ASC 606 by applying the following steps:

(1)

Identify the contract with a customer

(2)

Identify the performance obligations in the contract

(3)

Determine the transaction price

(4)

Allocate the transaction price to each performance obligation in the contract

(5)

Recognize revenue when each performance obligation is satisfied

The Company’s main source of revenue is comprised of the following:

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

The following table presents the Company’s revenue by product category for the six months ended June 30, 2023 and 2022:

	For the Six Months Ended June 30,
	2023		2022
Training	$	291,464	$	111,676
Product supplies		629,456		351,326
Equipment		109,740		133,268
Patient procedures		116,897		-
Total revenue	$	1,147,557	$	596,270

Listed below are the revenues, cost of revenues, gross profits, assets and net loss by Company:

	For the Six Months Ended
	June 30, 2023
	Global Stem			Meso
	Cells Group			Numismatics			Total
Revenue	$	1,147,557		$	-		$	1,147,557
Cost of revenue		356,932			-			356,932
Gross profit	$	790,625		$	-		$	790,625
Gross Profit %		68.90	%		0.00	%		68.90	%

Assets	$	860,248		$	6,681,904		$	7,542,152
Net loss	$	(233,489	)	$	(3,466,981	)	$	(3,700,470	)

COVID-19

Notes Payable

6 Months Ended

Jun. 30, 2023

Notes Payable [Abstract]

NOTES PAYABLE

NOTE 4 – NOTES PAYABLE

Convertible Notes Payable

The balance of the convertible notes as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Convertible notes payable	$	44,939		$	57,252
Less: Discount		(14,392	)		(19,833	)
Convertible notes payable, net	$	30,547		$	37,419

Promissory Notes Payable

The balance of the promissory as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Promissory notes payable	$	20,229,759		$	20,229,759
Promissory notes payable-related party		7,800			7,800
Less: Discount		(3,608,506	)		(5,117,631	)
Less: Deferred finance costs		(32,602	)		(49,132	)
Promissory notes payable, net	$	16,596,451		$	15,070,796

Derivatives Liabilities

The Company determined the fair values of the embedded convertible notes derivatives and tainted convertible notes using the lattice valuation model with the following assumptions:

	June 30,
	2023
Common stock issuable		212,646
Market value of common stock on measurement date	$	0.0189
Adjusted exercise price	$	0.06
Risk free interest rate		4.96	%
Instrument lives in years		1.5 Year
Expected volatility		72	%
Expected dividend yields		None

The balance of the fair value of the derivative liability as of June 30, 2023 and December 31, 2022 is as follows:

Balance at December 31, 2021	$	20,442
Additions		-
Fair value loss		(10,856	)
Conversions		(2,642	)
Balance at December 31, 2022		6,944
Additions		-
Fair value gain		(1,577	)
Conversions		(1,348	)
Balance at June 30, 2023	$	4,019

Stockholders Equity

6 Months Ended

Jun. 30, 2023

Stockholders Equity [Abstract]

STOCKHOLDERS EQUITY

NOTE 5 – STOCKHOLDERS EQUITY

Common Shares

2022 Transactions

On March 23, 2022, the Company issued 76,278 shares of common stock for consulting services, which were valued in the amount of $10,000.

On May 5, 2022, the Company issued 89,485 shares of common stock for consulting services, which were valued in the amount of $10,000.

On November 30, 2022, the Company issued 193,050 shares of common stock for consulting services, which were valued in the amount of $10,000.

As of June 30, 2023 and December 31, 2022, the Company had 12,443,938 and 12,443,938 common shares issued and outstanding, respectively.

Warrants

The following table summarizes the Company’s warrant transactions during the three months ended June 30, 2023 and the year ended December 31, 2022:

	Number of Shares Underlying Warrants		Weighted Average Exercise Price
Outstanding at year ended December 31, 2021		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at year ended December 31, 2022		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at quarter ended June 30, 2023		103,500,000	$	0.082

Designation of Series AA Super Voting Preferred Stock

The holders of the Series AA shall not be entitled to receive dividends paid on the Company’s common stock.

The shares of the Series AA will not be convertible into the shares of the Company’s common stock.

Designation of Series BB Preferred Stock

The holders of the Series BB shall not be entitled to receive dividends paid on the Company’s common stock.

As of June 30, 2023 and December 31, 2022, the Company had no preferred shares of Series BB issued and outstanding

Designation of Series DD Convertible Preferred Stock

The holders of the Series DD shall not be entitled to receive dividends paid on the Company’s common stock.

The holders of the Series DD shall not be entitled to vote on any matter submitted to the shareholders of the Company for their vote, waiver, release or other action.

Related Party Transactions

6 Months Ended

Jun. 30, 2023

RELATED PARTY TRANSACTIONS

NOTE 6 – RELATED PARTY TRANSACTIONS

Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Property and Equipment, Net

6 Months Ended

Jun. 30, 2023

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 8 – PROPERTY AND EQUIPMENT, NET

Property and equipment, net consisted of the following:

	June 30, 2023			December 31, 2022
Computer, equipment and vehicles (5 year useful life)	$	156,403		$	149,196
Leasehold improvements (2 year useful life)		136,208			133,208
Less: accumulated depreciation		(161,868	)		(96,135	)
Total property and equipment, net	$	130,743		$	186,269

Depreciation expense for the six months ended June 30, 2023 and the year ended December 31, 2022 was $65,733 and $55,199, respectively.

Intellectual Property

6 Months Ended

Jun. 30, 2023

Intellectual Property Abstract

INTELLECTUAL PROPERTY

NOTE 9 – INTELLECTUAL PROPERTY

The Fair Value of the intangible assets as of the Valuation Date is reasonably represented as:

	June 30, 2023			December 31, 2022
Tradename - Trademarks	$	87,700		$	87,700
Intellectual Property / Licenses		363,000			363,000
Customer Base		37,000			37,000
Intangible assets		487,700			487,700
Less: accumulated amortization		(182,386	)		(133,616	)
Total intangible assets, net	$	305,314		$	354,084

Operating Leases

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

OPERATING LEASES

NOTE 10 – OPERATING LEASES

The following table summarizes the Company’s undiscounted cash payment obligations for its non-cancelable lease liabilities through the end of the expected term of the lease:

2023	$	16,284
2024		2,714
2025		—
2026		—
2027		—
Total undiscounted cash payments		18,998
Less interest		(360	)
Present value of payments	$	18,638

Goodwill

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

NOTE 11 – GOODWILL

The following table summarizes the Company’s carrying amount of goodwill during the six months ended June 30, 2023 and the year ended December 31, 2022:

	Goodwill
Balance at December 31, 2021	$	5,805,438
Acquisition		-
Impairment		-
Balance at December 31, 2022	$	5,805,438
Acquisition		-
Impairment		-
Balance at June 30, 2023	$	5,805,438

Discontinued Operations

6 Months Ended

Jun. 30, 2023

Discontinued Operations [Abstract]

DISCONTINUED OPERATIONS

NOTE 12 – DISCONTINUED OPERATIONS

The following table presents the loss from discontinued operations for the six months ended June 30, 2022:

Revenue	$	18,329
Cost of revenue		16,439
Gross profit		1,890

Operating expenses
Advertising and marketing		78
Depreciation and amortization expense		400
General and administrative		1,328
Total operating expenses		1,806
Gain from discontinued operations	$	84

Subsequent Events

6 Months Ended

Jun. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 13 – SUBSEQUENT EVENTS

Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2023

Summary of Significant Accounting Policies [Abstract]

Principles of Consolidation and Basis of Presentation

Principles of Consolidation and Basis of Presentation

Use of Estimates in Financial Statement Presentation

Use of Estimates in Financial Statement Presentation

Reclassifications

Reclassifications

Certain amounts for the prior year have been revised or reclassified to conform to the current year presentation. No change in net loss resulted from these reclassifications.

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Intangible Assets

Intangible Assets

Lease Accounting

Lease Accounting

Goodwill

Goodwill

Derivative Instruments

Derivative Instruments

Revenue Recognition

Revenue Recognition

The Company’s main sources of revenue are comprised of the following:

●

Patient procedures are the treatments GSCG is offering at its Cancun clinic. The transfer of control is when the procedures are completed which is when revenue is recognized.

Income Taxes

Income Taxes

Net Earnings (Losses) Per Common Share

Net Earnings (Losses) Per Common Share

	June 30,		December 31,
	2023		2022
Convertible notes outstanding		212,646		365,463
Convertible preferred stock outstanding		39,447,283		39,447,283
Shares underlying warrants outstanding		103,500,000		103,500,000
		143,159,929		143,312,746

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Level 1

Inputs - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2

Level 3

The following presents the Company’s fair value hierarchy for those assets and liabilities measured at fair value as of June 30, 2023 and December 31, 2022:

	Level 1		Level 2		Level 3		Total
June 30, 2023
Derivative liability		-		-		4,019		4,019
Total	$	-	$	-	$	4,019	$	4,019

December 31, 2022
Derivative liability		-		-		6,944		6,944
Total	$	-	$	-	$	6,944	$	6,944

Comprehensive Income

Comprehensive Income

Stock Based Compensation

Stock Based Compensation

New Accounting Pronouncements

New Accounting Pronouncements

Goodwill

Goodwill

Going Concern

Going Concern

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Weighted Average Diluted Shares

	June 30,		December 31,
	2023		2022
Convertible notes outstanding		212,646		365,463
Convertible preferred stock outstanding		39,447,283		39,447,283
Shares underlying warrants outstanding		103,500,000		103,500,000
		143,159,929		143,312,746

Schedule of Fair Value Hierarchy for Assets and Liabilities

The following presents the Company’s fair value hierarchy for those assets and liabilities measured at fair value as of June 30, 2023 and December 31, 2022:

	Level 1		Level 2		Level 3		Total
June 30, 2023
Derivative liability		-		-		4,019		4,019
Total	$	-	$	-	$	4,019	$	4,019

December 31, 2022
Derivative liability		-		-		6,944		6,944
Total	$	-	$	-	$	6,944	$	6,944

Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2023

Revenue Recognition [Abstract]

Schedule of Revenue by Product Category

The following table presents the Company’s revenue by product category for the six months ended June 30, 2023 and 2022:

	For the Six Months Ended June 30,
	2023		2022
Training	$	291,464	$	111,676
Product supplies		629,456		351,326
Equipment		109,740		133,268
Patient procedures		116,897		-
Total revenue	$	1,147,557	$	596,270

Schedule of Revenues, Cost of Revenues, Gross Profits, Assets and Net Loss

Listed below are the revenues, cost of revenues, gross profits, assets and net loss by Company:

	For the Six Months Ended
	June 30, 2023
	Global Stem			Meso
	Cells Group			Numismatics			Total
Revenue	$	1,147,557		$	-		$	1,147,557
Cost of revenue		356,932			-			356,932
Gross profit	$	790,625		$	-		$	790,625
Gross Profit %		68.90	%		0.00	%		68.90	%

Assets	$	860,248		$	6,681,904		$	7,542,152
Net loss	$	(233,489	)	$	(3,466,981	)	$	(3,700,470	)

Notes Payable (Tables)

6 Months Ended

Jun. 30, 2023

Notes Payable [Abstract]

Schedule of Convertible Notes

The balance of the convertible notes as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Convertible notes payable	$	44,939		$	57,252
Less: Discount		(14,392	)		(19,833	)
Convertible notes payable, net	$	30,547		$	37,419

Schedule of Promissory

The balance of the promissory as of June 30, 2023 and December 31, 2022 is as follows:

	June 30,			December 31,
	2023			2022
Promissory notes payable	$	20,229,759		$	20,229,759
Promissory notes payable-related party		7,800			7,800
Less: Discount		(3,608,506	)		(5,117,631	)
Less: Deferred finance costs		(32,602	)		(49,132	)
Promissory notes payable, net	$	16,596,451		$	15,070,796

Schedule of Fair Values of the Embedded Convertible Notes Derivatives and Tainted Convertible Notes Using a Lattice Valuation

The Company determined the fair values of the embedded convertible notes derivatives and tainted convertible notes using the lattice valuation model with the following assumptions:

	June 30,
	2023
Common stock issuable		212,646
Market value of common stock on measurement date	$	0.0189
Adjusted exercise price	$	0.06
Risk free interest rate		4.96	%
Instrument lives in years		1.5 Year
Expected volatility		72	%
Expected dividend yields		None

Schedule of Fair Value of the Derivative Liability

The balance of the fair value of the derivative liability as of June 30, 2023 and December 31, 2022 is as follows:

Balance at December 31, 2021	$	20,442
Additions		-
Fair value loss		(10,856	)
Conversions		(2,642	)
Balance at December 31, 2022		6,944
Additions		-
Fair value gain		(1,577	)
Conversions		(1,348	)
Balance at June 30, 2023	$	4,019

Stockholders Equity (Tables)

6 Months Ended

Jun. 30, 2023

Stockholders Equity [Abstract]

Schedule of Warrant Transactions

The following table summarizes the Company’s warrant transactions during the three months ended June 30, 2023 and the year ended December 31, 2022:

	Number of Shares Underlying Warrants		Weighted Average Exercise Price
Outstanding at year ended December 31, 2021		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at year ended December 31, 2022		103,500,000	$	0.082
Granted		-		-
Exercised		-		-
Expired		-		-
Outstanding at quarter ended June 30, 2023		103,500,000	$	0.082

Property and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2023

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net consisted of the following:

	June 30, 2023			December 31, 2022
Computer, equipment and vehicles (5 year useful life)	$	156,403		$	149,196
Leasehold improvements (2 year useful life)		136,208			133,208
Less: accumulated depreciation		(161,868	)		(96,135	)
Total property and equipment, net	$	130,743		$	186,269

Intellectual Property (Tables)

6 Months Ended

Jun. 30, 2023

Intellectual Property Abstract

Schedule of Fair Value of the Intangible Assets

The Fair Value of the intangible assets as of the Valuation Date is reasonably represented as:

	June 30, 2023			December 31, 2022
Tradename - Trademarks	$	87,700		$	87,700
Intellectual Property / Licenses		363,000			363,000
Customer Base		37,000			37,000
Intangible assets		487,700			487,700
Less: accumulated amortization		(182,386	)		(133,616	)
Total intangible assets, net	$	305,314		$	354,084

Operating Leases (Tables)

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

Schedule of Undiscounted Cash Payment Obligations for Its Non-Cancelable Lease Liabilities

The following table summarizes the Company’s undiscounted cash payment obligations for its non-cancelable lease liabilities through the end of the expected term of the lease:

2023	$	16,284
2024		2,714
2025		—
2026		—
2027		—
Total undiscounted cash payments		18,998
Less interest		(360	)
Present value of payments	$	18,638

Goodwill (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table summarizes the Company’s carrying amount of goodwill during the six months ended June 30, 2023 and the year ended December 31, 2022

	Goodwill
Balance at December 31, 2021	$	5,805,438
Acquisition		-
Impairment		-
Balance at December 31, 2022	$	5,805,438
Acquisition		-
Impairment		-
Balance at June 30, 2023	$	5,805,438

Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2023

Discontinued Operations [Abstract]

Schedule of loss from discontinued operations

The following table presents the loss from discontinued operations for the six months ended June 30, 2022:

Revenue	$	18,329
Cost of revenue		16,439
Gross profit		1,890

Operating expenses
Advertising and marketing		78
Depreciation and amortization expense		400
General and administrative		1,328
Total operating expenses		1,806
Gain from discontinued operations	$	84

Organization and Description of Business (Details) - USD ($)						12 Months Ended
	Oct. 28, 2022	Aug. 18, 2021	Jul. 02, 2021	Jul. 02, 2018	Aug. 04, 2017	Dec. 31, 2022	Nov. 16, 2016
Organization and Description of Business (Details) [Line Items]
Preferred stock share issued					25,000
Reverse stock split, description				On July 2, 2018, the Board of Directors authorized and shareholders approved a 1-for-1,000 reverse stock split of its issued and outstanding shares of common stock held by the holders of record. The prior year financials have been changed to reflect the 1-for-1,000 reverse stock split.
Preferred stock value			$ 50,000
Interest percentage	100.00%
Liabilities outstanding						$ 68,313
Series AA Preferred Stock [Member]
Organization and Description of Business (Details) [Line Items]
Preferred stock shares issued		1,000,000
Series DD Preferred Stock [Member]
Organization and Description of Business (Details) [Line Items]
Preferred stock shares issued		8,974
Preferred stock value		$ 225,000
Business Combination [Member]
Organization and Description of Business (Details) [Line Items]
Percentage of ownership interest					100.00%		100.00%

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Federal deposit insurance	$ 250,000
Allowance for doubtful accounts	0	$ 0
Accumulated deficit	(55,876,935)	$ (52,176,465)
Working capital deficit	$ 12,415,163

Summary of Significant Accounting Policies (Details) - Schedule of Weighted Average Diluted Shares - shares	Jun. 30, 2023	Dec. 31, 2022
Schedule of Weighted Average Diluted Shares [Abstract]
Convertible notes outstanding	212,646	365,463
Convertible preferred stock outstanding	39,447,283	39,447,283
Shares underlying warrants outstanding	103,500,000	103,500,000
Total Outstanding	143,159,929	143,312,746

Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Hierarchy for Assets and Liabilities - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value Hierarchy for Assets and Liabilities [Abstract]
Derivative liability	$ 4,019	$ 6,944
Total	4,019	6,944
Fair Value, Inputs, Level 1 [Member]
Schedule of Fair Value Hierarchy for Assets and Liabilities [Abstract]
Derivative liability
Total
Fair Value, Inputs, Level 2 [Member]
Schedule of Fair Value Hierarchy for Assets and Liabilities [Abstract]
Derivative liability
Total
Fair Value, Inputs, Level 3 [Member]
Schedule of Fair Value Hierarchy for Assets and Liabilities [Abstract]
Derivative liability	4,019	6,944
Total	$ 4,019	$ 6,944

Revenue Recognition (Details) - Schedule of Revenue by Product Category - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Revenue by Product Category [Abstract]
Total revenue	$ 361,359	$ 297,522	$ 1,147,557	$ 596,270
Training [Member]
Schedule of Revenue by Product Category [Abstract]
Total revenue			291,464	111,676
Product supplies [Member]
Schedule of Revenue by Product Category [Abstract]
Total revenue			629,456	351,326
Equipment [Member]
Schedule of Revenue by Product Category [Abstract]
Total revenue			109,740	133,268
Patient procedures [Member]
Schedule of Revenue by Product Category [Abstract]
Total revenue			$ 116,897

Revenue Recognition (Details) - Schedule of Revenues, Cost of Revenues, Gross Profits, Assets and Net Loss - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Revenues, Cost of Revenues, Gross Profits, Assets and Net Loss [Abstract]
Revenue	$ 361,359	$ 297,522	$ 1,147,557	$ 596,270
Cost of revenue	107,535	$ 150,552	356,932	$ 343,035
Gross profit			$ 790,625
Gross Profit %			68.90%
Assets	7,542,152		$ 7,542,152
Net loss			(3,700,470)
Global Stem Cells Group [Member]
Schedule of Revenues, Cost of Revenues, Gross Profits, Assets and Net Loss [Abstract]
Revenue			1,147,557
Cost of revenue			356,932
Gross profit			$ 790,625
Gross Profit %			68.90%
Assets	860,248		$ 860,248
Net loss			(233,489)
Meso Numismatics [Member]
Schedule of Revenues, Cost of Revenues, Gross Profits, Assets and Net Loss [Abstract]
Revenue
Cost of revenue
Gross profit
Gross Profit %			0.00%
Assets	$ 6,681,904		$ 6,681,904
Net loss			$ (3,466,981)

Notes Payable (Details) - USD ($)									6 Months Ended	12 Months Ended
Notes Payable (Details) - USD ($)	Sep. 20, 2021	Aug. 18, 2021	Jun. 22, 2021	Jan. 06, 2021	Dec. 09, 2020	Dec. 07, 2020	Dec. 03, 2019	Nov. 25, 2019	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 30, 2021	Dec. 31, 2020	Dec. 31, 2015	Dec. 31, 2019	Jan. 08, 2019
Notes Payable (Details) [Line Items]
Price per share (in Dollars per share)								$ 1.2
Exchanged shares (in Shares)															81,043
Aggregate amount															$ 97,252
Company payments									$ 9,850	$ 15,000
Amortization expense									5,441	18,437
Outstanding convertible notes									9,850	15,000
Bear interest rate						15.00%						12.00%
Maturity year														1 year
Accrued interest											$ 22,162
Premium paid rate								20.00%
Outstanding loan balance									5,379,624	5,379,624
Unamortized discount									$ 40,855	$ 81,700
Common stock shares (in Shares)									14,046,252	14,046,252
Shares exchanged principal						$ 5,379,624
Unpaid interest on convertible notes						$ 5,379,624
Shares purchased (in Shares)						15,000,000
Aggregate principal amount						$ 5,379,624
Cashless warrants purchased (in Shares)	7,500,000		70,000,000	10,000,000	1,000,000	15,000,000
Exercise price per shares (in Dollars per share)	$ 0.085		$ 0.1	$ 0.03		$ 0.03
Warrants issued (in Shares)	7,500,000		70,000,000	10,000,000	1,000,000								15,000,000
Debt amount	$ 360,607		$ 5,465,726	$ 237,811	$ 17,491								$ 262,376
Promissory debentures lender amount	$ 1,100,000		$ 11,600,000	$ 1,000,000	$ 110,000						$ 84,000
Annual interest rate	12.00%		12.00%	15.00%	15.00%
Advanced total	$ 1,000,000		$ 10,500,000	$ 900,000	$ 100,000
Net of discount	$ 100,000		$ 1,100,000	$ 100,000	$ 10,000
Original loan amount		$ 20,991
Interest rate		8.99%
Interest monthly payments		$ 504.94
Premium percent											5.00%
Premium amount											$ 111,470
Outstanding loans									$ 7,958	$ 7,958
Unamortized discount									20	139
Cash payment									0	5,776
Interest expense									1,580,345	2,898,155
Amortization expense									1,525,654	1,738,327
Outstanding promissory notes payable									20,237,559	20,237,559
Warrant [Member]
Notes Payable (Details) [Line Items]
Exercise price per shares (in Dollars per share)	$ 0.085		$ 0.1	$ 0.033									$ 0.03
Stock Purchase Agreement [Member]
Notes Payable (Details) [Line Items]
Accrued interest									294,715	205,779
Outstanding loan balance									0	0
Outstanding shares rate		100.00%
Investor for proceeds		$ 400,000
Revenues percentage		7.75%
Derivatives Liabilities [Member]
Notes Payable (Details) [Line Items]
Shares exchanged principal						$ 5,379,624
Unpaid interest on convertible notes						$ 5,379,624
Cashless warrants purchased (in Shares)						15,000,000
Promissory Debentures [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									110,000	110,000
Unamortized discount									4,219	8,611
Promissory Debentures [Member] \| Warrant [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									1,000,000	1,000,000
Unamortized discount									0	0
Promissory Debentures Two [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									11,600,000	11,600,000
Unamortized discount									3,317,739	4,707,853
Promissory Debentures Four [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									1,100,000	1,100,000
Unamortized discount									265,898	350,416
Promissory Debentures Six [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									111,470	111,470
Unamortized discount									285	1,950
Series BB Preferred Stock [Member]
Notes Payable (Details) [Line Items]
Remaining shares (in Shares)							6,500
CEO [Member]
Notes Payable (Details) [Line Items]
Converted shares (in Shares)							18,500
Common stock shares (in Shares)							250,999
Promissory note							$ 7,800
Short-Term Investments [Member] \| Stock Purchase Agreement [Member]
Notes Payable (Details) [Line Items]
Outstanding loan balance									400,000	400,000
Promissory Notes Payable [Member]
Notes Payable (Details) [Line Items]
Exchanged shares (in Shares)															276,723
Aggregate amount															$ 332,068
Outstanding loan balance									398,482	398,482
Unamortized discount									12,091	16,083
Promissory Notes Payable [Member] \| Promissory Debentures [Member]
Notes Payable (Details) [Line Items]
Bear interest rate											12.00%
Accrued interest											$ 1,578
Promissory debentures lender amount											$ 6,000
Premium percent											5.00%
Premium amount											$ 7,958
Convertible Notes Payable [Member]
Notes Payable (Details) [Line Items]
Accrued interest									6,237,874	4,657,529
Business Combination [Member] \| Series BB Preferred Stock [Member]
Notes Payable (Details) [Line Items]
Percentage of acquire							100.00%
Business Combination [Member] \| CEO [Member]
Notes Payable (Details) [Line Items]
Share issuance of common stock (in Shares)							25,000
Digital Arts Media Network [Member]
Notes Payable (Details) [Line Items]
Price per share (in Dollars per share)								$ 1.2
Bear interest rate														10.00%
Outstanding loan									130,025	130,025
Accrued interest									$ 99,048	$ 92,600
Global Stem Cell Group, Inc [Member]
Notes Payable (Details) [Line Items]
Outstanding shares rate		100.00%
Benito Novas [Member]
Notes Payable (Details) [Line Items]
Acquired amount																$ 45,000

Notes Payable (Details) - Schedule of Convertible Notes - Convertible Notes [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of Convertible Notes [Line Items]
Convertible notes payable	$ 44,939	$ 57,252
Less: Discount	(14,392)	(19,833)
Convertible notes payable, net	$ 30,547	$ 37,419

Notes Payable (Details) - Schedule of Promissory - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Promissory [Abstract]
Promissory notes payable	$ 20,229,759	$ 20,229,759
Promissory notes payable-related party	7,800	7,800
Less: Discount	(3,608,506)	(5,117,631)
Less: Deferred finance costs	(32,602)	(49,132)
Promissory notes payable, net	$ 16,596,451	$ 15,070,796

Notes Payable (Details) - Schedule of Fair Values of the Embedded Convertible Notes Derivatives and Tainted Convertible Notes Using a Lattice Valuation	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Schedule of Fair Values of The Embedded Convertible Notes Derivatives and Tainted Convertible Notes Using ALattice Valuation [Abstract]
Common stock issuable (in Shares) \| shares	212,646
Market value of common stock on measurement date	$ 0.0189
Adjusted exercise price	$ 0.06
Risk free interest rate	4.96%
Instrument lives in years	1 year 6 months
Expected volatility	72.00%
Expected dividend yields

Notes Payable (Details) - Schedule of Fair Value of the Derivative Liability - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of The Derivative Liability [Abstract]
Beginning Balance	$ 6,944	$ 20,442
Additions
Fair value gain (loss)	(1,577)	(10,856)
Conversions	(1,348)	(2,642)
Ending Balance	$ 4,019	$ 6,944

Stockholders Equity (Details) - USD ($)											1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
Stockholders Equity (Details) - USD ($)	Nov. 30, 2022	May 05, 2022	Mar. 23, 2022	Feb. 18, 2022	Jan. 01, 2022	Sep. 20, 2021	Aug. 18, 2021	Jul. 02, 2021	Jun. 22, 2021	Jan. 06, 2021	Aug. 18, 2021	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Aug. 18, 2022	Mar. 31, 2021	Dec. 07, 2020	Jun. 26, 2020	Nov. 26, 2019	Mar. 29, 2017	Mar. 31, 2016	Jul. 31, 2015	Jun. 30, 2015	Jun. 30, 2014	May 02, 2014
Stockholders Equity [Abstract]
Shares authorized													6,500,000,000		6,500,000,000
Common stock issued for consulting services (in Dollars)												$ 10,000		$ 20,000
Common Stock, Shares, Issued													14,046,252		14,046,252
Common Stock, Shares, Outstanding													12,443,938		12,443,938
Exercise price per warrant (in Dollars per share)						$ 0.085			$ 0.1	$ 0.03											$ 0.03
Issuance of warrants						7,500,000			70,000,000	10,000,000							16,000,000
Warrants issued for debt (in Dollars)						$ 360,607			$ 5,465,726	$ 237,811
Preferred stock, shares authorized																							10,000
Preferred stock, par value (in Dollars per share)																							$ 0.001						$ 0.001
Shares issued																													1,000,000
Aggregate vote percentage													67.00%
Common stock, voting rights													one
Averages transactions percentage													30.00%
Final payment (in Dollars)							$ 225,000	$ 50,000
Common stock, shares issued																		81,043
Aggregate amount (in Dollars)													$ 133,470		$ 200,390
Aggregate exchange amount (in Dollars)																		$ 97,252
Payment amount (in Dollars)								$ 50,000			$ 225,000
Annual rate (in Dollars)					$ 90,000
Issuance of shares				448	896		448
Other expenses (in Dollars)													$ 503,552
Common Stock [Member]
Stockholders Equity [Abstract]
Share issued for consulting services												89,485		165,763
Common stock issued for consulting services (in Dollars)												$ 89		$ 165
Common Stock, Shares, Issued													12,443,938		12,443,938
Common Stock, Shares, Outstanding													12,443,938		12,443,938
Warrant [Member]
Stockholders Equity [Abstract]
Shares issued																	16,000,000
Exercise price per warrant (in Dollars per share)						$ 0.085			$ 0.1	$ 0.033							$ 0.03
Warrants expire year						3 years			3 years	3 years							3 years
Issuance of warrants						7,500,000			70,000,000	10,000,000
Warrants issued for debt (in Dollars)																	$ 279,867
Expected life																3 years	3 years
Expected dividend rate																0.00%	0.00%
Two Thousand Twenty Two Transactions [Member]
Stockholders Equity [Abstract]
Share issued for consulting services	193,050	89,485	76,278
Common stock issued for consulting services (in Dollars)	$ 10,000	$ 10,000	$ 10,000
Minimum [Member]
Stockholders Equity [Abstract]
Shares authorized																									1,500,000,000	500,000,000	200,000,000
Risk-free interest rate																	0.20%
Expected volatility																	411.72%
Minimum [Member] \| Warrant [Member]
Stockholders Equity [Abstract]
Risk-free interest rate																0.20%
Expected volatility																338.36%
Maximum [Member]
Stockholders Equity [Abstract]
Shares authorized																									6,500,000,000	1,500,000,000	500,000,000
Maximum [Member] \| Warrant [Member]
Stockholders Equity [Abstract]
Risk-free interest rate																0.45%
Expected volatility																394.78%
Series AA [Member]
Stockholders Equity [Abstract]
Preferred stock, shares authorized																												11,000,000
Preferred stock, par value (in Dollars per share)																												$ 0.001
Increase in authorized shares																							1,050,000
Repurchase of shares																						1,000,000
Aggregate total purchase price (in Dollars)																						$ 160,000
Purchase shares							1,000,000
Common stock, shares issued													1,050,000		1,050,000
Preferred shares outstanding													1,050,000		1,050,000
Series AA [Member]
Stockholders Equity [Abstract]
Shares issued							1,000,000				1,000,000
Preferred stock value													166,795
Preferred shares issued													50,000
Votes per preferred share													10,000
Purchase Agreement Shares											1,000,000
Series DD Convertible Preferred Stock [Member]
Stockholders Equity [Abstract]
Share issued for consulting services													8,974
Common stock issued for consulting services (in Dollars)													$ 5,038,576
Preferred shares issued													9,870		9,870
Purchase shares							8,974
Conversion price, per share (in Dollars per share)													$ 3.17
Convertible preferred stock shares													896			448
Convertible preferred stock converted (in Dollars)													$ 503,072			$ 251,536
conversion price of preferred stock (in Dollars per share)													$ 3.17
Series BB Preferred Stock [Member]
Stockholders Equity [Abstract]
Preferred stock, shares authorized																								1,000,000
Preferred stock, par value (in Dollars per share)																								$ 0.001
Preferred stock value																		276,723
Preferred stock liquidation value (in Dollars per share)													$ 1
Aggregate shares																		81,043
Aggregate amount (in Dollars)																		$ 97,252
Aggregate exchange amount (in Dollars)																		$ 332,068
Promissory notes																		78,620
Common stock, shares outstanding																	279,146			279,146
Preferred Series DD Stock [Member]
Stockholders Equity [Abstract]
Shares issued							8,974				8,974
Purchase Agreement Shares											8,974
Convertible preferred stock shares																			448
Series DD Preferred Stock [Member]
Stockholders Equity [Abstract]
Shares issued				448
Issuance of shares													896
Current Director and President [Member]
Stockholders Equity [Abstract]
Shares issued																						50,000
Benito Novas [Member] \| Series AA [Member]
Stockholders Equity [Abstract]
Preferred shares issued													1,000,000
Preferred stock value (in Dollars)													$ 963,866
Benito Novas [Member] \| Series DD Convertible Preferred Stock [Member]
Stockholders Equity [Abstract]
Preferred stock value (in Dollars)													$ 5,038,576
Common stock, shares issued													8,974
Convertible conversion price (in Dollars per share)													$ 3.17

Stockholders Equity (Details) - Schedule of Warrant Transactions - Warrants [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Product Warranty Liability [Line Items]
Number of Warrants, Outstanding Beginning balance	103,500,000	103,500,000
Weighted Average Exercise Price, Outstanding Beginning balance	$ 0.082	$ 0.082
Number of Warrants, Granted
Weighted Average Exercise Price, Granted
Number of Warrants, Exercised
Weighted Average Exercise Price, Exercised
Number of Warrants, Expired
Weighted Average Exercise Price, Expired
Number of Warrants, Outstanding Ending balance	103,500,000	103,500,000
Weighted Average Exercise Price, Outstanding Ending balance	$ 0.082	$ 0.082

Related Party Transactions (Details) - USD ($)					3 Months Ended	6 Months Ended	12 Months Ended
Related Party Transactions (Details) - USD ($)	Feb. 18, 2022	Jan. 01, 2022	Aug. 18, 2021	Jan. 08, 2019	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Related Party Transactions (Details) [Line Items]
Annual rate		$ 90,000
Shares issued (in Shares)	448	896	448
Consulting services					$ 45,000		$ 90,000
Percentage of stock purchase agreement			100.00%
Original loan amount				$ 20,991
Payment for loan				$ 504.94
Outstanding auto loan						$ 0	0
Aggregate amount						$ 133,470	$ 200,390
Enterprise Technology Consulting [Member]
Related Party Transactions (Details) [Line Items]
Company owned percentage					100.00%	100.00%
Benito Novas [Member]
Related Party Transactions (Details) [Line Items]
Loan interest percentage				8.99%
Benito Novas [Member]
Related Party Transactions (Details) [Line Items]
Cash acquired				$ 45,000

Commitments and Contingencies (Details)	6 Months Ended
Commitments and Contingencies (Details)	Jun. 30, 2023 USD ($) m²	Dec. 31, 2022 USD ($)
Commitments and Contingencies [Abstract]
Percentage of asset disposition payment	27.50%
Area of land held (in Square Meters) \| m²	1,647
Monthly rent	$ 2,714
Security deposit	5,588
Rent expense	$ 21,744	$ 44,097

Property and Equipment, Net (Details) - USD ($)	6 Months Ended	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property and Equipment, Net [Abstract]
Depreciation expense	$ 65,733	$ 55,199

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (161,868)	$ (96,135)
Total property and equipment, net	130,743	186,269
Computer, Equipment and Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	156,403	149,196
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 136,208	$ 133,208

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net (Parentheticals)	Jun. 30, 2023
Computer, Equipment and Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years

Intellectual Property (Details) - USD ($)	6 Months Ended	12 Months Ended
Intellectual Property (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Intellectual Property Abstract
Estimated useful lives	5 years
Amortization expense	$ 48,770	$ 97,540

Intellectual Property (Details) - Schedule of Fair Value of the Intangible Assets - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of the Intangible Assets [Abstract]
Tradename - Trademarks	$ 87,700	$ 87,700
Intellectual Property / Licenses	363,000	363,000
Customer Base	37,000	37,000
Intangible assets	487,700	487,700
Less: accumulated amortization	(182,386)	(133,616)
Total intangible assets, net	$ 305,314	$ 354,084

Operating Leases (Details)	6 Months Ended
Operating Leases (Details)	Jun. 30, 2023 USD ($) ft²
Operating Leases (Details) [Line Items]
Monthly rent	$ 2,714
Security deposit	$ 5,588
HELLIMEX, S.A. [Member]
Operating Leases (Details) [Line Items]
Square feet of area (in Square Feet) \| ft²	1,647

Operating Leases (Details) - Schedule of Undiscounted Cash Payment Obligations for Its Non-Cancelable Lease Liabilities	Jun. 30, 2023 USD ($)
Schedule of undiscounted cash payment obligations for its non-cancelable lease liabilities [Abstract]
2023	$ 16,284
2024	2,714
2025
2026
2027
Total undiscounted cash payments	18,998
Less interest	(360)
Present value of payments	$ 18,638

Goodwill (Details) - USD ($)		6 Months Ended
Goodwill (Details) - USD ($)	Aug. 18, 2021	Jun. 30, 2023
Goodwill (Details) [Line Items]
Stock purchase agreement	100.00%
Cash (in Dollars)	$ 225,000
Goodwill		The preliminary purchase price for the merger was determined to be $6.229 million, which consists of (i) 1 million shares of Series AA preferred stock valued at approximately $964,000, (ii) 8,974 shares of Series DD preferred stock valued at approximately $5.04 million and (iii) $225,000 in cash of which $175,000 was advanced prior to closing of the transaction.
Series AA Preferred Stock [Member]
Goodwill (Details) [Line Items]
Issuance shares	1,000,000
Preferred Series DD Stock [Member]
Goodwill (Details) [Line Items]
Issuance shares	8,974

Goodwill (Details) - Schedule of Goodwill - USD ($)	6 Months Ended	12 Months Ended
Goodwill (Details) - Schedule of Goodwill - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of goodwill [Abstract]
Balance	$ 5,805,438	$ 5,805,438
Acquisition
Impairment
Balance	$ 5,805,438	$ 5,805,438

Discontinued Operations (Details) - USD ($)	1 Months Ended	6 Months Ended
Discontinued Operations (Details) - USD ($)	Oct. 28, 2022	Jun. 30, 2022
Discontinued Operations [Abstract]
Interest percentage	100.00%
Liabilities outstanding		$ 84

Discontinued Operations (Details) - Schedule of loss from discontinued operations	6 Months Ended
	Jun. 30, 2022 USD ($)
Schedule of Loss from Discontinued Operations [Abstract]
Revenue	$ 18,329
Cost of revenue	16,439
Gross profit	1,890
Operating expenses
Advertising and marketing	78
Depreciation and amortization expense	400
General and administrative	1,328
Total operating expenses	1,806
Gain from discontinued operations	$ 84