SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF DISAGGREGATION OF REVENUE

The following table presents our net sales by revenue source, and the period-over-period percentage change, for the period presented:

	Three Months Ended September 30,
	2024		2023
Net Sales Source	Revenue		Revenue		% Change
Online sales	$	1,163,000	$	42,000		2,669	%
Distributors and wholesalers		48,000		53,000		-9	%
Net Sales	$	1,211,000	$	95,000		1,175	%

	Nine months Ended September 30,
	2024		2023
Net Sales Source	Revenue		Revenue		% Change
Online sales	$	2,117,000	$	151,000		1,302	%
Distributors and wholesalers		257,000		81,000		217	%
Net Sales	$	2,374,000	$	232,000		923	%

The following table presents our net sales by product lines for the period presented:

	Three months Ended September 30,
	2024		2023
Net Sales by Product Line	Revenue		Revenue		% Change
Newton Shafts	$	1,182,000	$	-		100	%
Sacks Parente Putters		29,000		95,000		-69	%
Net Sales	$	1,211,000	$	95,000		1,175	%

	Nine months Ended September 30,
	2024		2023
Net Sales by Product Line	Revenue		Revenue		% Change
Newton Shafts	$	2,120,000	$	-		100	%
Sacks Parente Putters		254,000		232,000		9	%
Net Sales	$	2,374,000	$	232,000		923	%

SCHEDULE OF ANTI-DILUTIVE SECURITIES

	September 30, 2024		September 30, 2023
Stock options		291,160		263,084
Total		291,160		263,084