| SCHEDULE OF DEFERRED TAX ASSETS | Net
deferred tax assets (liabilities) consist of the following components as of December 31: SCHEDULE
OF DEFERRED TAX ASSETS  
  
    |  |  | 2024 |  |  | 2023 |  |  
    | Deferred
    Tax Assets (Liabilities): |  |  |  |  |  |  |  |  |  
    | Net
    operating losses |  | $ | 25,430,000 |  |  | $ | 20,861,000 |  |  
    | Stock-based compensation |  |  | 1,899,000 |  |  |  | 3,035,000 |  |  
    | Interest
    expense |  |  | 381,000 |  |  |  | 179,000 |  |  
    | Accounts
    receivable reserve |  |  | 129,000 |  |  |  | 121,000 |  |  
    | Contributions
    carryover |  |  | 242,000 |  |  |  | 285,000 |  |  
    | Research
    and development credits |  |  | - |  |  |  | 839,000 |  |  
    | Intangibles |  |  | (8,307,000 | ) |  |  | (8,358,000 | ) |  
    | Inventory |  |  | 684,000 |  |  |  | (361,000 | ) |  
    | Research
    and development costs |  |  | 57,000 |  |  |  | 27,000 |  |  
    | Total
    deferred tax assets: |  |  | 20,515,000 |  |  |  | 16,628,000 |  |  
    | Less
    valuation allowance |  |  | (20,515,000 | ) |  |  | (16,628,000 | ) |  
    | Net
    deferred tax assets (liabilities) |  | $ | - |  |  | $ | - |  |  | 
| SCHEDULE OF EFFECTIVE INCOME RATE RECONCILIATION | The
income tax provision differs from the amount of income tax determined by applying the U.S. federal and effective state income tax rates
to pretax income from operations for the years ended December 31, due to the following: SCHEDULE
OF EFFECTIVE INCOME RATE RECONCILIATION  
  
    |  |  | 2024 |  |  | 2023 |  |  
    | Book
    loss |  | $ | (4,939,354 | ) |  | $ | (12,984,984 | ) |  
    | Meals
    and entertainment |  |  | 10,426 |  |  |  | 14,467 |  |  
    | Goodwill
    impairment |  |  | 4,009,454 |  |  |  | 8,286,700 |  |  
    | Fair value share
    adjustment |  |  | (2,950,664 | ) |  |  | 60,313 |  |  
    | Opening
    balance sheet (acquisitions) |  |  | - |  |  |  | (10,977,844 | ) |  
    | True
    up adjustment |  |  | (10,350 | ) |  |  | 310,513 |  |  
    | Other
    non-deductible expenses |  |  | (6,512 | ) |  |  | 17,835 |  |  
    | Change
    in valuation allowance |  |  | 3,887,000 |  |  |  | 15,273,000 |  |  
    | Provision
    for income tax |  | $ | - |  |  | $ | - |  |  |