SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF UNREALIZED GAINS AND LOSSES

	Initial Book Value		Cumulative Gross Unrealized Gains		Cumulative Gross Unrealized Losses		Fair Value
March 31, 2024
Investment in GMP Bio (equity securities)	$	22,653,225	$	-	$	-	$	22,653,225
Total	$	22,653,225	$	-	$	-	$	22,653,225

	Initial Book Value		Cumulative Gross Unrealized Gains		Cumulative Gross Unrealized Losses		Fair Value
December 31, 2023
Investment in GMP Bio (equity securities)	$	22,640,521	$	12,704	$	-	$	22,653,225
Total	$	22,640,521	$	12,704	$	-	$	22,653,225

SUMMARY OF CHANGES IN FAIR VALUE OF DERIVATIVE LIABILITIES

The table below sets forth a summary of the changes in the fair value of the Company’s derivative liabilities classified as Level 3 as of March 31, 2024 and December 31, 2023, respectively:

	March 31, 2024 Conversion Feature			December 31, 2023 Conversion Feature
Balance at January 1, 2024 and 2023	$	423,214		$	198,140
New derivative liability		-			-
Reclassification to additional paid in capital from conversion of debt to common stock		-			-
Change in fair value		(2,476	)		225,074
Balance at March 31, 2024 and 2023	$	420,738		$	423,214

SUMMARY OF ESTIMATE FAIR VALUE OF DERIVATIVE LIABILITIES

	March 31, 2024 Key Assumptions for fair value of conversions			December 31, 2023 Key Assumptions for fair value of conversions
Risk free interest		5.03	%		4.64% - 5.40	%
Market price of share	$	0.04		$	0.03 - 0.05
Life of instrument in years		0.01			0.01
Volatility		226.9	%		142.45%-236.86	%
Dividend yield		0	%		0	%