SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Furniture and equipment	3 - 7 years
Leasehold improvements	1 - 11 years

SCHEDULE OF ESTIMATED USEFUL LIVES OF OTHER INTANGIBLE ASSETS

The other intangible assets estimated original useful lives are as follows:

Franchisee agreements	13 years
Franchise license	10 years
Trademark – Muscle Maker, SuperFit, and Pokemoto	3 – 5 years
Domain name, Customer list and Proprietary recipes	3 – 7 years
Non-compete agreement	2 – 3 years

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

The following securities are excluded from the calculation of weighted average diluted common shares at September 30, 2022, and 2021, respectively, because their inclusion would have been anti-dilutive:

	September 30,
	2022		2021
Warrants		17,873,906		6,615,302
Options		387,500		100,000
Convertible debt		25,318		32,350
Total potentially dilutive shares		18,286,724		6,747,652