GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

A summary of the intangible assets is presented below:

Intangible Assets	Intangible assets, net at December 31, 2021		Acquisitions		Impairment of intangible assets		Amortization expense			Intangible assets, net at September 30, 2022
Trademark Muscle Maker Grill	$	1,525,653	$	-	$	-	$	(380,368	)	$	1,145,285
Franchise Agreements		162,439		-		-		(20,030	)		142,409
Trademark SuperFit		38,075		-		-		(6,728	)		31,347
Domain Name SuperFit		105,764		-		-		(18,688	)		87,076
Customer List SuperFit		118,455		-		-		(20,931	)		97,524
Proprietary Recipes SuperFit		135,378		-		-		(23,921	)		111,457
Non-Compete Agreement SuperFit		193,339		-		-		(64,763	)		128,576
Trademark Pokemoto		152,862		-		-		(26,164	)		126,698
Franchisee License Pokemoto		2,599,473		-		-		(207,441	)		2,392,032
Proprietary Recipes Pokemoto		1,027,916		-		-		(120,645	)		907,271
Non-Compete Agreement Pokemoto		328,110		-		-		(179,507	)		148,603
	$	6,387,464	$	-	$	-	$	(1,069,186	)	$	5,318,278

SCHEDULE OF FUTURE AMORTIZATION EXPENSE

The estimated future amortization expense is as follows:

For the nine months ended September 30,	2023		2024		2025		2026		2027		Thereafter		Total
Trademark Muscle Maker Grill	$	508,551	$	509,944	$	126,790	$	-	$	-	$	-	$	1,145,285
Franchise Agreements		26,780		26,853		26,780		26,780		26,780		8,436		142,409
Trademark SuperFit		8,995		9,020		8,995		4,337		-		-		31,347
Domain Name SuperFit		24,986		25,055		24,986		12,049		-		-		87,076
Customer List SuperFit		27,985		28,061		27,985		13,493		-		-		97,524
Proprietary Recipes SuperFit		31,983		32,070		31,983		15,421		-		-		111,457
Non-Compete Agreement SuperFit		86,588		41,988		-		-		-		-		128,576
Trademark Pokemoto		34,981		35,077		34,981		21,659		-		-		126,698
Franchisee License Pokemoto		277,348		278,108		277,348		277,348		277,348		1,004,532		2,392,032
Proprietary Recipes Pokemoto		161,303		161,743		161,303		161,303		161,303		100,316		907,271
Non-Compete Agreement Pokemoto		148,603		-		-		-		-		-		148,603
Total	$	1,338,103	$	1,147,919	$	721,151	$	532,390	$	465,431	$	1,113,284		5,318,278

SCHEDULE OF GOODWILL ASSETS

A summary of the goodwill assets is presented below:

Goodwill	Muscle Maker Grill		Pokemoto		SuperFit Food		Total
Goodwill, net at December 31, 2021	$	570,000	$	1,798,399	$	258,000	$	2,626,399
Impairment of goodwill		-		-		-		-
Goodwill, net at September 30, 2022	$	570,000	$	1,798,399	$	258,000	$	2,626,399