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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒ | QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended June 30, 2024
or
☐ | TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from ______________________ to ______________________
Commission
file number: 000-54995
I-ON
DIGITAL CORP.
(Exact
name of registrant as specified in its charter)
(formerly
known as I-ON Communications Corp.)
Delaware |
|
46-3031328 |
(State or other jurisdiction
of incorporation or organization) |
|
(I.R.S. Employer
Identification No.) |
1244
N. Stone Street, Unit 3, Chicago, IL 60610
(Address
of principal executive offices, including zip code)
(866)
440-2278
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Exchange Act: None
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company
or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller
reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
Non-accelerated
filer ☒ |
Smaller
reporting company ☒ |
|
Emerging
growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
Class |
|
Outstanding
as of August 13, 2024 |
Common
Stock, $0.0001 par value per share |
|
27,410,234
shares |
PART
1 – FINANCIAL INFORMATION
Item
1. |
Interim
Financial Statements |
The
unaudited interim financial statements of I-ON Digital Corp. (“we”, “our”, “us”, the “Company”)
follow. All currency references in this report are to US dollars unless otherwise noted.
I-ON
Digital Corp.
Table
of Contents
I-ON
Digital Corp.
Condensed
Consolidated Balance Sheets
| |
June
30, 2024 | | |
December
31, 2023
| |
| |
(Unaudited) | | |
| |
ASSETS | |
| | | |
| | |
| |
| | | |
| | |
Current
assets: | |
| | | |
| | |
Cash
and cash equivalents | |
$ | 156,356 | | |
$ | 36,075 | |
Prepayments | |
| 104,325 | | |
| 109,764 | |
Total
current assets | |
| 260,681 | | |
| 145,839 | |
| |
| | | |
| | |
Non-current
assets: | |
| | | |
| | |
Intangible
assets, net | |
| 18,379,927 | | |
| 18,400,927 | |
| |
| | | |
| | |
Total
non-current assets | |
| 18,379,927 | | |
| 18,400,927 | |
| |
| | | |
| | |
Total
Assets | |
$ | 18,640,608 | | |
$ | 18,546,766 | |
| |
| | | |
| | |
Liabilities
and Stockholders’ Equity | |
| | | |
| | |
| |
| | | |
| | |
Current
liabilities: | |
| | | |
| | |
Accrued
expenses | |
$ | 116,188 | | |
$ | 100,659 | |
Accrued
interest | |
| 353,836 | | |
| 79,589 | |
Deferred
revenue – related party | |
| - | | |
| 32,625 | |
Due
to related parties | |
| 694,141 | | |
| 167,909 | |
Loans
payable | |
| 517,012 | | |
| 473,026 | |
Total
current liabilities | |
| 1,681,177 | | |
| 853,808 | |
| |
| | | |
| | |
Total
liabilities | |
| 1,681,177 | | |
| 853,808 | |
| |
| | | |
| | |
Commitments
and contingencies | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’
Equity | |
| | | |
| | |
Preferred
stock Series A - $0.0001 par value; 6,000 shares authorized; 4,600 shares issued and outstanding at June 30, 2024 and December 31,
2023 | |
| - | | |
| - | |
Preferred
stock Series A to be issued (803 shares as of June 30, 2024 And December 31, 2023) | |
| 176,342 | | |
| 176,342 | |
Preferred
stock Series C - $0.0001 par value; 910,000 shares authorized; 910,000 shares issued and outstanding at June 30, 2024 and December
31, 2023 | |
| 91 | | |
| 91 | |
Common
stock - $0.0001 par value; 100,000,000 shares authorized; 27,410,234 shares issued and outstanding at June 30, 2024 and December
31, 2023 | |
| 2,741 | | |
| 2,741 | |
Additional
paid-in-capital | |
| 21,010,285 | | |
| 21,010,285 | |
Accumulated
retained earnings | |
| (4,230,028 | ) | |
| (3,496,501 | ) |
Total
stockholders’ equity | |
| 16,959,431 | | |
| 17,692,958 | |
| |
| | | |
| | |
Total
Liabilities and Stockholders’ Equity | |
$ | 18,640,608 | | |
$ | 18,546,766 | |
See
accompanying notes to unaudited condensed consolidated financial statements.
I-ON
Digital Corp.
Condensed
Consolidated Statements of Operations (Unaudited)
| |
Three
Months
Ended
June
30,
2024 | | |
Three
Months
Ended
June 30,
2023 | | |
Six
Months
Ended
June 30,
2024 | | |
Six
Months Ended June 30,
2023 | |
| |
| | |
| | |
| | |
| |
Net
sales – related party | |
$ | - | | |
$ | 32,625 | | |
$ | 32,625 | | |
$ | 32,625 | |
Cost
of sales | |
| - | | |
| 21,000 | | |
| 21,000 | | |
| 21,000 | |
Gross
profit | |
| - | | |
| 11,625 | | |
| 11,625 | | |
| 11,625 | |
| |
| | | |
| | | |
| | | |
| | |
Operating
expenses | |
| | | |
| | | |
| | | |
| | |
Professional
fees | |
| 138,580 | | |
| 67,760 | | |
| 191,580 | | |
| 183,760 | |
General
and administrative expenses | |
| 141,911 | | |
| 92,190 | | |
| 235,339 | | |
| 155,670 | |
Total
expenses from operations | |
| 280,491 | | |
| 159,950 | | |
| 426,919 | | |
| 339,430 | |
Income
(loss) from operations | |
| (280,491 | ) | |
| (148,325 | ) | |
| (415,294 | ) | |
| (327,805 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other
income (expenses) | |
| | | |
| | | |
| | | |
| | |
Interest
expenses | |
| (159,117 | ) | |
| - | | |
| (318,233 | ) | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Provision
for income taxes | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net
income (loss) | |
$ | (439,608 | ) | |
$ | (148,325 | ) | |
$ | (733,527 | ) | |
$ | (327,805 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net
income (loss) per share, basic and diluted | |
$ | (0.02 | ) | |
$ | (0.00 | ) | |
$ | (0.03 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted
average number of shares outstanding, basic and diluted | |
| 27,410,234 | | |
| 26,668,975 | | |
| 27,410,234 | | |
| 24,674,224 | |
See
accompanying notes to unaudited condensed consolidated financial statements.
I-ON
Digital Corp.
Condensed
Consolidated Statements of Stockholders’ Equity (Unaudited)
For
the three and six months ended June 30, 2024 and 2023
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Equity | |
| |
| | |
| | |
Preferred
Stock | | |
Additional | | |
| | |
Total Company
| |
| |
Common
Stock | | |
Series
A | | |
Series
B | | |
Series
C | | |
Paid-in | | |
Retained | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Equity | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance
at December 31, 2022 | |
| 19,724,220 | | |
$ | 1,972 | | |
| - | | |
$ | - | | - |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
$ | 2,689,391 | | |
$ | (2,691,363 | ) | |
$ | - | |
Issuance
of preferred stock - series A | |
| - | | |
| - | | |
| 3,600 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 214,286 | | |
| - | | |
| 214,286 | |
Distribution | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (250,000 | ) | |
| - | | |
| (250,000 | ) |
Issuance
of preferred stock - series B | |
| - | | |
| - | | |
| - | | |
| - | | |
| 6,000 | | |
| 1 | | |
| - | | |
| - | | |
| 35,713 | | |
| - | | |
| 35,714 | |
Preferred
stock series B conversion to Common Stock | |
| 6,000,000 | | |
| 600 | | |
| - | | |
| - | | |
| (6,000 | ) | |
| (1 | ) | |
| - | | |
| - | | |
| (599 | ) | |
| - | | |
| - | |
Common
stock cancellation | |
| (350 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
Net
income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | - |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (179,480 | ) | |
| (179,480 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance
at March 31, 2023 | |
| 25,723,870 | | |
| 2,572 | | |
| 3,600 | | |
| - | | - |
| - | | |
| - | | |
| - | | |
| - | | |
| 2,688,791 | | |
| (2,870,843 | ) | |
| (179,480 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock issued for services | |
| 550,000 | | |
| 55 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 120,945 | | |
| - | | |
| 121,000 | |
Common
stock issued for intangible asset | |
| 1,136,364 | | |
| 114 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 249,886 | | |
| - | | |
| 250,000 | |
Issuance
of preferred stock A | |
| - | | |
| - | | |
| 1,000 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 219,500 | | |
| - | | |
| 219,500 | |
Net
income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | - |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (148,325 | ) | |
| (148,325 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance
at June 30, 2023 | |
| 27,410,234 | | |
$ | 2,741 | | |
| 4,600 | | |
$ | - | | - |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
$ | 3,279,122 | | |
$ | (3,019,168 | ) | |
$ | 262,695 | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Equity | |
| |
| | |
| | |
Preferred
Stock | | |
| | |
| | |
Total
| |
| |
Common
Stock | | |
Series
A | | |
Series
A
to
be issued | | |
Series
B | | |
Series
C | | |
Additional
Paid-in | | |
Retained | | |
Company
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Equity | |
Balance
at December 31, 2023 | |
| 27,410,234 | | |
$ | 2,741 | | |
| 4,600 | | |
$ | - | | |
| 803 | | |
$ | 176,342 | | |
| - | | |
$ | - | | |
| 910,000 | | |
$ | 91 | | |
$ | 21,010,285 | | |
$ | (3,496,501 | ) | |
$ | 17,692,958 | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (293,919 | ) | |
| (293,919 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance
at March 31, 2024 | |
| 27,410,234 | | |
| 2,741 | | |
| 4,600 | | |
| - | | |
| 803 | | |
| 176,342 | | |
| - | | |
| - | | |
| 910,000 | | |
| 91 | | |
| 21,010,285 | | |
| (3,790,420 | ) | |
| 17,399,039 | |
Balance | |
| 27,410,234 | | |
| 2,741 | | |
| 4,600 | | |
| - | | |
| 803 | | |
| 176,342 | | |
| - | | |
| - | | |
| 910,000 | | |
| 91 | | |
| 21,010,285 | | |
| (3,790,420 | ) | |
| 17,399,039 | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (439,608 | ) | |
| (439,608 | ) |
Net
income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (439,608 | ) | |
| (439,608 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance
at June 30, 2024 | |
| 27,410,234 | | |
$ | 2,741 | | |
| 4,600 | | |
$ | - | | |
| 803 | | |
$ | 176,342 | | |
| - | | |
$ | - | | |
| 910,000 | | |
$ | 91 | | |
$ | 21,010,285 | | |
$ | (4,230,028 | ) | |
$ | 16,959,431 | |
Balance | |
| 27,410,234 | | |
$ | 2,741 | | |
| 4,600 | | |
$ | - | | |
| 803 | | |
$ | 176,342 | | |
| - | | |
$ | - | | |
| 910,000 | | |
$ | 91 | | |
$ | 21,010,285 | | |
$ | (4,230,028 | ) | |
$ | 16,959,431 | |
See
accompanying notes to unaudited condensed consolidated financial statements.
I-ON
Digital Corp.
Condensed
Consolidated Statements of Cash Flows (Unaudited)
| |
Six Months
Ended June 30,
2024 | | |
Six Months
Ended June 30,
2023 | |
| |
| | |
| |
Cash
flows from operating activities: | |
| | | |
| | |
Net
income (loss) | |
$ | (733,527 | ) | |
$ | (327,805 | ) |
Adjustments: | |
| | | |
| | |
Stock
compensation | |
| - | | |
| 121,000 | |
Amortization | |
| 21,000 | | |
| 21,000 | |
Accretion
of debt discount | |
| 43,986 | | |
| - | |
Changes
in assets and liabilities: | |
| | | |
| | |
Prepaid
expenses and other current assets | |
| 5,439 | | |
| (70,583 | ) |
Accrued
expenses | |
| 15,529 | | |
| 102,473 | |
Accrued
interest | |
| 274,247 | | |
| - | |
Deferred
revenue – related party | |
| (32,625 | ) | |
| 97,875 | |
Other
current liabilities – related party | |
| - | | |
| 171,342 | |
Net
cash provided by (used in) operating activities | |
| (405,951 | ) | |
| 115,302 | |
| |
| | | |
| | |
Cash
flows from investing activities: | |
| | | |
| | |
Purchase
of intangible assets | |
| - | | |
| (353,690 | ) |
Total
net cash provided by (used in) investing activities | |
| - | | |
| (353,690 | ) |
| |
| | | |
| | |
Cash
flows from financing activities: | |
| | | |
| | |
Proceeds
from issuance of preferred stock Series A | |
| - | | |
| 433,786 | |
Proceeds
from issuance of preferred stock Series B | |
| - | | |
| 35,714 | |
Distribution
per stock purchase agreement | |
| - | | |
| (250,000 | ) |
Advances
from related parties | |
| 526,232 | | |
| 119,690 | |
Total
net cash provided by (used in) financing activities | |
| 526,232 | | |
| 339,190 | |
| |
| | | |
| | |
Net
increase (decrease) in cash and cash equivalents | |
| 120,281 | | |
| 100,802 | |
| |
| | | |
| | |
Cash
and cash equivalents, beginning of period | |
| 36,075 | | |
| - | |
| |
| | | |
| | |
Cash
and cash equivalents, end of period | |
$ | 156,356 | | |
$ | 100,802 | |
| |
| | | |
| | |
Supplemental
disclosure of cash flow information: | |
| | | |
| | |
Interest
paid | |
$ | - | | |
$ | - | |
Taxes
paid | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Supplemental
disclosure of non-cash flow information: | |
| | | |
| | |
Continuing
operations: | |
| | | |
| | |
Issuance
of common stock for intangible assets | |
$ | - | | |
$ | 250,000 | |
Issuance
of common stock for services | |
$ | - | | |
$ | 121,000 | |
See
accompanying notes to unaudited condensed consolidated financial statements.
I-ON
Digital Corp.
Notes
to Condensed Consolidated Financial Statements (Unaudited)
NOTE
1: Organization and Operations
I-ON
Digital Corp. (the “Company”) is engaged in providing digital-based enterprise solutions, including the digitization and
distribution of digital tokens, primarily proven gold reserves, and other asset-based digital securities on the block chain.
In
January 2023, the Company entered into a Series A Preferred Stock Purchase Agreement (the “Purchase Agreement”) with I-ON
Acquisition Corp. (“IAC”), a related party, pursuant to which IAC received 3,600 shares of the Company’s Series A Convertible
Preferred Stock (“Series A Preferred Stock”) for consideration of $214,286. Each share of Series A Preferred Stock is convertible
into 10,000 shares of the Company’s common stock (“Common Stock”). The 3,600 shares of Series A Preferred Stock were
subsequently distributed to IAC’s sole stockholder Carlos Montoya, the Company’s Chief Executive Officer. The Company’s
total authorized Series A Preferred Stock is 6,000 of which a total of 4,600 shares are issued and outstanding.
On
December 15, 2023, the Company consummated its previously announced transaction contemplated by that certain Contribution and Exchange
Agreement, dated as of October 30, 2023 (the “Contribution and Exchange Agreement”), by and between the Company and Orebits
Acquisition Group (“OAG”), a Wyoming limited liability company and an entity owned and controlled by Carlos Montoya, the
CEO and controlling shareholder, pursuant to which the Company acquired 910,000 shares of outstanding common stock of Orebits Corp. (“Orebits”),
representing the 100% controlling interest in Orebits,in exchange for 910,000 shares of Series C Convertible Preferred Stock of the Company
(“Series C Preferred Stock” and such transaction, the “Transaction”). As part of the Contribution and Exchange
Agreement, upon and by virtue of the consummation of the Transaction, OAG transferred all its right, title and interest in and to approximately
9,700 Orebits.AU gold-backed digital assets to the Company, which at the time of consummation of the Transaction, had an estimated value
of $17.6 million. The Transaction was accounted for as an acquisition of assets.
The
acquisition of Orebits has had a significant impact on the Company’s consolidated balance sheets. Prior to consummation of the
Transaction, Orebits carried only one asset – 9,700 Orebits AU gold-backed digital assets having a post-transaction value of $17.6
million. After the acquisition, the value of the assets on the consolidated balance sheets increased by $17,643,284 and there was no
increase in liabilities.
NOTE
2. Summary of Significant Accounting Policies
The
summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements.
The financial statements and notes are representations of the Company’s management, who is responsible for integrity and objectivity.
These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently
applied in the preparation of the financial statements.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting
principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation
S-X. Certain information and note disclosures normally included in audited financial statements prepared in accordance with generally
accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes
that the disclosures made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of December 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended June 30, 2024 are not necessarily indicative of the results to be expected
for the entire fiscal year ending December 31, 2024 or for any future period.
These
unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion
and the audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended December 31, 2023.
Basis
of Consolidation
The
consolidated financial statements include the accounts of I-On Digital Corp. and its wholly owned subsidiary Orebits (collectively, the
“Company”). All significant intercompany transactions and balances have been eliminated in consolidation. Subsidiaries are
entities over which the Company has control, typically through a majority voting interest. The Company consolidates entities in which
it holds a controlling financial interest, as defined by Accounting Standards Codification (ASC) 810, Consolidation.
Going
Concern
The
accompanying consolidated financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company
as a going concern. The Company has had limited revenues since the Company, under the prior ownership group, sold-off of its subsidiaries
in September 2022. In addition, the Company has limited cash and has reported recurring losses. These factors, among others, raise substantial
doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.
As
of June 30, 2024, the Company has completed two digital platforms that we believe will establish a stabilized source of revenues which
will be sufficient to cover operating costs for the next twelve months. Those platforms are still in the testing stage as of the date
these consolidated financial statements were ready to be issued. The implementation of these platforms will take time to cover the full
operation costs.
The
Company’s business prospects have changed since the new management took control of operations in January 2023. Since the new ownership
took over the Company, management commenced new initiatives in technology development and acquisitions. In connection with these initiatives,
management plans to prepare the Company for capital formation and new business development through capital raising vehicles. There can
be no assurances that the Company will be successful in this or any of its endeavors. In addition, the Company is also funded by its
related parties for its operations. It is expected that the related parties will continue funding the Company’s operations until
we are able to raise capital or increase revenue to cover operating costs.
Use
of Estimates in the Preparation of Financial Statements
The
preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting
periods. As a result, actual results could materially differ from these estimates.
Revenue
Recognition
The
Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The core principle of the revenue standard is that a
company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration
to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve
that core principle: 1: Identify the contract with the customer; 2: Identify the performance obligations in the contract; 3: Determine
the transaction price; 4: Allocate the transaction price to the performance obligations in the contract; and Step 5: Recognize revenue
when the Company satisfies a performance obligation.
Cash
and Cash Equivalents
The
Company considers all money market funds and highly liquid financial investments with maturities of three months or less when acquired
to be cash equivalents. As of June 30, 2024 and December 31, 2023 there were no cash equivalents.
Intangible
Assets
Intangible
assets represent non-physical assets that lack a physical substance but have value. These assets are typically long-term in nature and
can include items such as patents, trademarks, copyrights, digital assets, and software. When the Company acquires an intangible asset,
it is recorded either at fair value or at historical cost. The fair value is used if the asset is acquired from an entity not under common
control in a business combination, and the historical cost is used if the asset is acquired from an entity under common control. Intangible
assets with a finite life are amortized using the straight-line method over their estimated useful lives.
The
estimated useful lives of the respective asset categories are as follows:
Schedule
of Estimated Useful Lives of Asset Categories
Development
costs |
|
3
years |
Intangible
assets excluding development costs |
|
10
years |
Other
Intangible assets – Core technology platforms |
|
3
to 5
years |
The
Company follows ASC 350-30-35 and recognizes costs incurred to renew or extend the term of a recognized intangible asset as an expense
in the period in which they are incurred. These costs are not capitalized but are instead treated as operating expenses, ensuring that
the financial statements accurately reflect the current period’s operational activities.
Impairment
Analysis for Long-lived Assets and Intangible Assets
The
Company’s long-lived assets and other assets (consisting of property and equipment and purchased intangible assets) are reviewed
for impairment in accordance with the guidance of the FASB ASC 360, Property, Plant, and Equipment and FASB ASC 205 Presentation
of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in
circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is
measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset.
If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows.
Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting
results and financial positions. Fair value is determined through various valuation techniques including undiscounted cash flow models,
quoted market values and third-party independent appraisals, as considered necessary. The Company had not experienced impairment losses
on its long-lived assets and intangible assets during any of the periods presented.
Digital
Assets
Digital
assets are accounted for as indefinite-lived intangible assets, and are initially measured at cost, in accordance with ASC 350 –
“Intangibles-Goodwill and Other” (“ASC 350”). The Company does not intend to sell the digital assets in the near
future so they are classified as non-current assets.
These
digital assets are not amortized, but are assessed for impairment annually, or upon a triggering event that indicates it is more likely
than not that the indefinite-lived intangible asset is impaired. Whenever the exchange-traded price of digital assets declines below
its carrying value, the Company has determined that impairment exists and records impairment equal to the amount by which the carrying
value exceeds the fair value. Once the intangible asset is impaired, the loss is not reversed if the fair value subsequently increases.
Earnings
Per Share
FASB
ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator and denominator of the basic and diluted earnings
(loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing net earnings available to common shareholders
by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar
to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have
been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses
are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would
be anti-dilutive.
Fair
Value Measurements
The
Company follows FASB ASC Topic 820, Fair Value Measurements. ASC 820 defines fair value, establishes a framework for measuring
fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined
under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants.
ASC
820 establishes a hierarchy of valuation inputs based on the extent to which the inputs are observable in the marketplace. Observable
inputs reflect market data obtained from sources independent of the reporting entity and unobservable inputs reflect the entity’s
own assumptions about how market participants would value an asset or liability based on the best information available.
Valuation
techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs.
The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the
last unobservable, that may be used to measure fair value.
The
following describes the hierarchy of inputs used to measure fair value and the primary valuation methodologies used by the Company for
financial instruments measured at fair value on a recurring basis.
The
three levels of inputs are as follows:
|
Level
1 |
Quoted
prices in active markets for identical assets or liabilities that the Company has an ability to access as of the measurement date. |
|
|
|
|
Level
2 |
Inputs
that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets
that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the same
term of the assets or liabilities. |
|
|
|
|
Level
3 |
Unobservable
inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. |
A
financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant
to the fair value measurement. Our financial instruments include cash and cash equivalents, short-term financial instruments, short-term
loans, accounts receivable, investments, accounts payables and debt. The carrying values of these financial instruments approximate their
fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these
instruments approximate the interest rate on debt with similar terms available to us.
Income
Taxes
Income
taxes are provided for the tax effects of transactions reported in the financial statements and consists of taxes currently due and deferred
taxes. Deferred taxes are recognized for the differences between the basis of assets and liabilities for financial statement and income
tax purposes.
The
Company follows FASB ASC 740, Income Taxes, which require the recognition of deferred tax assets and liabilities for the expected
future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which
the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets
to the amount expected to be realized.
FASB
ASC 740-10-25 provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax position. The Company
must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon
ultimate resolution. The Company did not recognize additional liabilities for uncertain tax positions pursuant to FASB ASC 740-10-25
as of June 30, 2024.
Contingencies
Accounting
guidance requires that the Company record an estimated loss from a loss contingency when information available prior to issuance of the
consolidated financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the
date of the financial statements and the amount of the loss can be reasonably estimated. Accounting for contingencies such as legal matters
requires significant judgment. Many of these legal matters can take years to resolve. Generally, as the time period increases over which
the uncertainties are resolved, the likelihood of changes to the estimate of the ultimate outcome increases.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentrations of credit risk are cash arising from its normal business activities.
The Company has its cash in high credit quality institutions. The Company currently does not provide for or issue extensions of credit
to its clients, vendors or employees. If the Company’s board of directors elected to make a change in current policy, management,
pursuant to policy and procedure implementation of the same, would establish methodologies for monitoring and assessing corresponding
risks, inclusive of the potential for concentrations and the related adequacy of loss reserves going forward.
Advertising
Costs
associated with advertising and promotions are expensed as incurred.
Employee
Stock Based Compensation
The
Company accounts for its share-based compensation plan in accordance with FASB ASC 718, Stock Compensation, which establishes
a fair value method of accounting for stock-based compensation plans. The Company records stock compensation expense based on the value
of the number of shares vesting specified periods over three years.
Stock-based
compensation issued to employees and members of our board of directors is measured at the date of grant based on the estimated fair value
of the award, net of estimated forfeitures. The grant date fair value of a stock-based award is recognized as an expense over the requisite
service period of the award on a straight-line basis.
For
purposes of determining the variables used in the calculation of stock-based compensation issued to employees, the Company performs an
analysis of current market data and historical data to calculate an estimate of implied volatility, the expected term of the option and
the expected forfeiture rate. With the exception of the expected forfeiture rate, which is not an input, we use these estimates as variables
in the Black-Scholes option pricing model. Depending upon the number of stock options granted any fluctuations in these calculations
could have a material effect on the results presented in our statements of operations. In addition, any differences between estimated
forfeitures and actual forfeitures could also have a material impact on our financial statements.
Recently
Issued Accounting Pronouncements
On
December 13, 2023, the FASB issued ASU No. 2023-08, Intangibles - Goodwill and Other - Crypto Assets (Topic 350-60): Accounting for and
Disclosure of Crypto Assets. ASU 2023-08 requires entities to measure crypto assets that meet specific criteria at fair value with changes
recognized in net income each reporting period. Additionally, ASU 2023-08 requires an entity to present crypto assets measured at fair
value separately from other intangible assets in the balance sheets and record changes from remeasurement of crypto assets separately
from changes in the carrying amounts of other intangible assets in the income statement. The new standard is effective for all entities
for the fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted.
Where applicable the Company will adopt ASU 2023-08 when it is effective from its fiscal year beginning January 1, 2025. The adoption
of ASU 2023-08 will have a material impact on the Consolidated Financial Statements.
Other
recently issued accounting updates are not expected to have a material impact on the Company’s Financial Statements.
NOTE
3. Earnings Per Share
The
Company calculates earnings per share in accordance with FASB ASC 260, Earnings Per Share, which requires a dual presentation
of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding
during the period. Due to the net loss recorded for the three and six months ended June 30, 2024 and 2023, the consolidated financial
statements excluded potentially dilutive securities from the computation of diluted earnings per share because the inclusion would have
been anti-dilutive. Potentially dilutive securities as of June 30, 2024 and 2023 include the following
securities that are convertible into shares of Common Stock: 5,403 shares of Series A Convertible Preferred Stock convertible into 54,030,000
shares of Common Stock; 910,000 shares of Series C Convertible Preferred Stock convertible into 18,200,000 shares of Common Stock; and
outstanding warrants to purchase 550,000 shares of Common Stock.
The
following table sets forth the computation of basic and diluted net income per common share:
Schedule
of Computation of Basic and Diluted Net Income Per Common Share
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Six
Months Ended June 30, | | |
Three
Months Ended June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Net
income (loss) | |
$ | (733,527 | ) | |
$ | (327,805 | ) | |
$ | (439,608 | ) | |
$ | (148,325 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted
average shares of common stock outstanding – Basic and diluted | |
| 27,410,234 | | |
| 24,674,224 | | |
| 27,410,234 | | |
| 26,668,975 | |
| |
| | | |
| | | |
| | | |
| | |
Net
loss per share: | |
| | | |
| | | |
| | | |
| | |
Earnings
per share – Basic and diluted | |
| (0.03 | ) | |
| (0.01 | ) | |
| (0.02 | ) | |
| (0.00 | ) |
NOTE
4. Prepaid Expenses
In
August 2023, the Company signed an agreement with M2 Compliance LLC (M2) for M2 to provide EDGAR filing services for the Company. The
term of the services is from August 19, 2023 to August 18, 2024. The annual fee is $6,495. The Company amortized $3,248 and $1,624 of
the expenses for the services for the six and three months ended June 30, 2024, respectively. As of June 30, 2024, the total expense
amortized was $5,684 and the balance was $811.
Also
in August 2023, the Company paid the annual fees to OCT Markets for two categories of services. The fee is $9,780. The Company amortized
$4,890 and $2,445 of expenses for the six and three months ended June 30, 2024, respectively. As of June 30, 2024, the total amortized
was $8,965 and the balance was $815.
In
December 2023, the Company hired a consultant to work on the patents related to the token business operations and paid a $100,000 retainer
for the services to be performed. As of June 30, 2024, the services have not been completed, therefore the full $100,000 remains as a
prepaid expense as of June 30, 2024. Management expects the completion of the work by the third quarter of 2024.
In
May 2024, the Company overpaid one of the vendors $2,699 and this amount will be applied to the future expenses.
As
of June 30, 2024, the balance of prepaid expenses was $104,325.
NOTE
5. Intangible Assets
In
January 2023, the Company entered into a service agreement with Nodalium, Inc. through which Nodalium, Inc. (“Nodalium”)
will provide continuing services for the Architectural Plan Project, Core IT Platform & Digital Asset Ecosystem and Workflow management.
The consideration for this project is $80,000. As of June 30, 2024, the project was not yet complete, therefore no amortization was recognized
for the six months ended June 30, 2024 and the value of the assets was $80,000 as of June 30, 2024. Having participated in the planning
and development of the Company’s Core Architectural Platform and Digital Asset Ecosystem, Nodalium, based on its platform knowledge
and expertise, will further deliver its exclusive “Workflow” technology allowing the Company to independently monitor and
report on all transactions involving the ION.au Digital Asset and/or the ION Digital Hybrid Blockchain platform. Nodalium’s continuous
reporting will allow the Company to systematically balance its internal ledger systems, inclusive of client account balances reflecting
buy, sell, trade or collateral pledge transactions, on a daily basis, against balances provided by Nodalium. All such accounting, will
be made available in statement format to clients, institutional partners, auditors and/or public agencies, as appropriate.
In
February 2023, ION Acquisition Corp., a company owned 100% by Carlos Montoya, the Company’s Chief Executive Officer and controlling
stockholder, signed a purchase agreement with Nahla Jacobs and Nahla Saleh Jacobs Trust and Orebits Acquisition Group LLC, to purchase
180 Orebits AU Certificates, valued at $335,700. ION Acquisition Corp. paid $85,700 in cash and issued 1,136,364 shares of its common
stock for the transaction. ION Acquisition Corp then contributed the 180 Orebits AU Certificates to the Company. In October 2023, the
Company assessed the value of the Orebits AU Certificates and determined there was an impairment of $8,199, reducing the asset value
to $327,501 as of December 31, 2023. This asset has been determined to have an indefinite life, therefore no amortization has been recognized,
instead the asset is evaluated for impairment in accordance with Company policy for such. During the six months ended June 30, 2024 no
impairment was recognized, therefore as of June 30, 2024, the value of this asset was $327,501.
In
March 2023 the Company paid, through OAG (a related party), $84,000 to Oktane Media for Nodalium Channel Partnership Agreement &
Transaction Costs, through which the Company obtained a certain license that allows the Company to resell the license. The license
fee covers one year. The asset was amortized over the twelve months starting in April 2023. The Company amortized $21,000 during the
six months ended June 30, 2024, and it was fully amortized and the net value of this asset was $0 as of June 30, 2024.
In
March 2023, the Company signed an agreement with Instruxi Limited, through which Instruxi Limited will build a technology stack for the
tokenization of precious metal, mineral, and/or commodity asset rights for unextracted deposits. The technology stack will allow the
Company to provide specialist consultation, through its ION’s Digital Architecture & Hybrid Blockchain Platform. The Company
paid $329,142 and as of June 30, 2024 the project was not yet complete, therefore no amortization was recognized for the six months ended
June 30, 2024 and the value of the assets was $329,142 as of June 30, 2024.
In
December 2023, the Company obtained 9,699.7082 Orebits AU Certificates through the acquisition of Orebits. Pursuant to the purchase agreement,
I-ON Digital Corp. issued 910,000 shares of Series C Preferred Stock in exchange for Orebits’ 100% ownership of 910,000 Orebits’
shares. The Company, having independently built the underlying ION Digital Hybrid Blockchain & Workflow Platform in anticipation
of onboarding the Orebits.AU Gold Backed Digital Asset, recorded the 9,699.7082 Orebits AU Certificates at $17,643,284 ($1,818.95 per
Orebits AU Certificate). This asset has been determined to have an indefinite life, therefore no amortization has been recognized, instead
the asset is evaluated for impairment in accordance with Company policy for such. During the six months ended June 30, 2024 no impairment
was recognized, therefore as of June 30, 2024, the value of this asset was $17,643,284.
As
of June 30, 2024, the net value of the intangible assets was $18,379,927. Because the intangible assets subject to amortization had not
yet been placed into service as of June 30, 2024, the Company has not yet determined the expected aggregate amortization expense for
future periods.
NOTE
6. Related-Party Transactions
As
described in NOTE 1 and NOTE 7, in January 2023, the Company sold 3,600
shares of its Series A Preferred Stock to related parties for proceeds of $214,286.
As
described in NOTE 5 the Company purchased certain intangible assets from related parties.
Through
an entity controlled by Carlos Montoya, the Company’s CEO and controlling stockholder, Mr. Montoya currently pays substantially
all the expenses for the Company’s operations and certain capital expenditures. For the six months ended June 30, 2024 and 2023,
the related party paid expenses of $526,232 and $119,690, respectively. These advances from the related party are repayable by the Company,
unsecured, non-interest bearing and payable on demand. There are no written agreements for these advances. As of June 30, 2024 and December
31, 2023, the balance of due to the related party was $694,141 and $167,909, respectively.
On
March 30, 2023, the Company sub-leased its Enterprise Workflow/Intelligent Automation Platform, as allowed under the relicensing provisions
within that certain master software license agreement, to I-ON Acquisition Corp., an entity owned by Carlos Montoya, the Company’s
Chief Executive Officer, for annual fees of $130,500. The Company received the full amount and recorded it as deferred revenue, to be
recognized into revenue over the twelve-month licensing period starting in April 2023. The Company recognized revenue of $32,625 for
the six months ended June 30, 2024 and the deferred revenue related to this contract was $0 as of June 30, 2024.
NOTE
7. Convertible Notes
In
November 2023, the Company issued Convertible Notes (the “Convertible Notes”) payable in the amount of $550,000, with the
following terms and conditions. The term is one year or 30 days from the closing date of the registered security token offerings (the
“Payment Date”) which is a planned offering yet to be approved by the Securities and Exchange Commission (“SEC”).
The effective (bonus) interest rate is 100% payable at the closing date. In addition, the Company issued 550,000 warrants to purchase
shares of Common Stock to the holders of Convertible Notes as additional consideration (see NOTE 8). The value of the warrants was $87,970,
which was recorded as a debt discount and increase to additional paid in capital at note inception. The Convertible Notes can be converted
to SEC registered tokens if and when they are approved and made available. The principal will be paid at the Payment Date by tokens at
two and half times the principal, of which the value of the tokens would be $1,375,000.
For
the six months ended June 30, 2024, the Company amortized debt discount of $43,986 into interest expense and the total amortization was
$54,981 as of June 30, 2024. As of June 30, 2024, the balance of the debt discount remaining was $32,988 and the net loan balance was
$517,012.
For
the six months ended June 30, 2024, the Company recorded interest expense of $274,247. As of June 30, 2024, the interest accrued was
$353,836.
NOTE
8. Stockholders’ Equity
On
September 29, 2022, the Company effectuated an Equity Transfer Agreement (the “Sell-Off Agreement”) by and among the Company,
Communications and JFJ Digital Corp., a Delaware corporation (“JFJ”), whereby all of the outstanding equity of Communications
was transferred to JFJ in exchange for the return of 15,306,119 shares of Common Stock held by Jae Cheol Oh, the Company’s-then
Chief Executive Officer and Chief Financial Officer, and Hong Rae Kim, a founder and then-director of the Company (the “Sell-Off”).
After the “Sell-off”, the Company had 19,724,220 common shares outstanding.
In
September 2022, the Company established the Series A Preferred Stock. The authorized number of shares of Series A Preferred Stock is
six thousand (6,000). Each share has a par value of $0.0001. In January 2023, pursuant to a certain purchase agreement with a related
party, the Company issued 3,600 shares of Series A Preferred Stock for $214,286 cash consideration. Also, pursuant to the Purchase Agreement
(defined in Note 1), $214,286 was distributed to the former major shareholder. Each share of Series A Preferred Stock is convertible
into Ten Thousand (10,000) shares of Common Stock and is entitled to vote on matters as to which holders of the Common Stock shall be
entitled to vote at a rate of Ten Thousand (10,000) votes per share of Series A Preferred Stock.
In
September 2022, the Company established a series of preferred stock known as Series B Convertible Preferred Stock (“Series B Preferred
Stock”). The authorized number of shares of Series B Preferred Stock is six thousand (6,000) with a par value of $0.0001. In January
2023, the Company issued 6,000 shares of Series B Preferred Stock pursuant to a Contribution Agreement (the “Contribution Agreement”)
with certain Purchasers (the “Purchasers”) pursuant to which the Purchasers agreed to purchase 6,000 shares of Series B Preferred
Stock for the consideration of cash $35,714. Each share of Series B Preferred Stock is convertible into one thousand (1,000) shares of
Common Stock.
Also
in January 2023, all 6,000 issued and outstanding shares of Series B Preferred Stock were converted into 6,000,000 shares of Common Stock.
In
January 2023, the Company cancelled 350 shares of Common Stock issued to a stockholder.
In
May 2023, the Company issued 1,000 shares of Series A Preferred Stock for the value of $219,500. As of December 31, 2023, the total number
of outstanding shares of Series A Preferred Stock was 4,600.
In
May 2023, the Company issued 1,136,364 shares of Common Stock to Nahla Jacobs pursuant to the service agreement signed with Nahla Jacobs
and Nahla Saleh Jacobs Trust and Orbits Acquisition Group LLC. The share price was $0.22 per share and the total value was $250,000.
Also
in May 2023, the Company issued 550,000 shares of Common Stock pursuant to the service agreement the Company signed with Dutchess Group
LLC at $0.22 per share for a total of $121,000.
In
May and June 2023, the Company received $100,000 and $71,342, respectively, for stock to be issued. In August 2023, the Company received
additional $5,000 for the stock to be issued. As of June 30, 2024, the total amount of stock to be issued was $176,342.
In
November 2023, the Company issued 550,000 warrants to purchase shares of Common Stock to the Holders of the Convertible Notes as additional
consideration for the loans underlying the Convertible Notes (see NOTE 7). Pursuant to the underlying loan agreements, the warrant holders
can purchase shares of Common Stock at the price of $0.07 per share. The total value of the warrants was $87,970 and the warrants will
expire on November 6, 2024.
In
December 2023, the Company issued 910,000 shares of Series C Preferred Stock in exchange for 910,000 shares of Orebits. The authorized
number of shares of Series C Preferred Stock is 910,000 with a par value of $0.0001 per share. Each share of Series C Preferred C Stock
is convertible into twenty (20) shares Common Stock and is entitled to twenty (20) votes per share.
As
of June 30, 2024, the Company had 27,410,234 shares of Common Stock issued and outstanding.
NOTE
9. Subsequent Events
The
Company follows the guidance in FASB ASC 855-10 for the disclosure of subsequent events. The Company evaluated subsequent events through
the date the financial statements were available to be issued and determined the Company did not have any reportable subsequent events.
Item
2. |
Management’s
Discussion and Analysis of Financial Condition and Results of Operations. |
Forward
Looking Statements
This
quarterly report on Form 10-Q contains forward-looking statements that involve risks and uncertainties. These statements relate to future
events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”,
“should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”,
“predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology.
These statements are only predictions.
While
these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment
regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions,
projections, assumptions or other future performance suggested in this report. Except as required by applicable law, we do not intend
to update any of the forward-looking statements to conform these statements to actual results.
Our
unaudited interim financial statements for the three and six months ended June 30, 2024 and 2023 and as of June 30, 2024 and December
31, 2023 are expressed in US dollars and are prepared in accordance with GAAP. They reflect all adjustments (all of which are normal
and recurring in nature) that, in the opinion of management, are necessary for fair presentation of our interim financial information.
The results of operations for the interim periods presented are not necessarily indicative of the results to be expected for any subsequent
quarter. Our unaudited financial statements and notes included therein have been prepared on a basis consistent with and should be read
in conjunction with our audited financial statements and notes for the year ended December 31, 2023, as filed in our annual report on
Form 10-K.
The
following discussion should be read in conjunction with our interim financial statements and the related notes that appear elsewhere
in this quarterly report.
Business
Overview
Organization
and Corporate History
I-ON
is a leading-edge provider of asset-digitization and securitization solutions engineered to provide a secure, fast, transparent, and
institutional-grade ecosystem. We specialize in digitizing documentary evidence of ownership into secure, asset-backed digital certificates,
thus bringing liquidity and recognized value to a diverse array of asset classes. Our cutting-edge technology includes a zero-trust,
hybrid blockchain architecture that incorporates state-of-the-art smart contracts and sophisticated workflow management AI technologies.
This system enables the digitization of ownership records for recoverable gold, precious metals, and mineral reserves, transforming them
into digital certificates that facilitate wealth transfer through innovative asset-backed financial instruments.
In
2023, I-ON continued to expand its market presence and product offerings. We notably acquired Orebits’ gold digitization patent
portfolio, trademarks, brand marks, and core intellectual property (see Note 1 of the Notes to Financial Statements). This acquisition
has allowed us to enhance our capabilities and broaden our service offerings, particularly through a new SaaS platform designed for banks,
broker-dealers, and other financial intermediaries. This platform supports the receipt, management, and reporting of digital assets,
reinforcing our commitment to innovation in the banking, financial technology, and mineral asset industries.
Results
of Operations
Net
Sales – Related Party
The
related party sales for the six months ended June 30, 2024 and 2023 were $32,625 and the sales for the three months ended June 30, 2024
and 2023 were $0 and $32,625, respectively. The Company subleased its license to a related party for one year from April 2023 through
March 2024 for an annual fee of $130,500. The Company received the full amount and recorded it as deferred revenue which was recognized
ratably into revenue over the twelve-month licensing period beginning in April 2023.
Cost
of Sales
The
cost of sales for the six months ended June 30, 2024 and 2023 were $21,000 and the cost of sales for the three months ended June 30,
2024 and 2023 were $0 and $21,000, respectively. The costs were recognized over the same period revenue was generated, from April 2023
through March 2024.
Gross
Profit
The
gross profit for the six months ended June 30, 2024 and 2023 was $11,625 and the gross profit for the three months ended June 30, 2024
and 2023 was $0 and $11,625, respectively. This is aligned to the sales in the same periods.
Operating
Expenses
Operating
expenses consist of professional fees and general and administrative expenses.
Operating
expenses for the six months ended June 30, 2024 was $426,919, containing $191,580 of professional fees and $235,339 of general and administrative
expenses. Comparing with the six months ended June 30, 2023, the operating expenses were $339,430, containing $183,760 of professional
fees, and $155,670 of general and administrative expenses.
Operating
expenses for the three months ended June 30, 2024 was $280,491, containing $138,580 of professional fees and $141,911 of general and
administrative expenses. Comparing with the three months ended June 30, 2023, the operating expenses were $159,950, containing $67,760
of professional fees, and $92,190 of general and administrative expenses.
The
increase in operating expenses was due to more activities incurred such as computer and internet expenses, payroll expenses, etc. during
the three and six months ended June 30, 2024.
Other
Income (Expense)
For
the three and six months ended June 30, 2024, the Company had interest expenses of $159,117 and $318,233. There were no such expenses
for the three and six months ended June 30, 2023, as the Company obtained loans of $550,000, recorded with debt discount at inception,
in November 2023, and did not recognize any interest or amortization of debt discount before that date.
Liquidity
and Capital Resources
As
of June 30, 2024 the Company had its cash of $156,356 in its bank account.
Operating
Activities
Cash
of $405,951 was used in operating activities for the six months ended June 30, 2024, compared to the cash provided by operating activities
of $115,302 for the six months ended June 30, 2023. The change was mainly due to the net loss that more than doubled for the six months
ended June 30, 2024 compared to the net loss for the six months ended June 30, 2023.
Investing
Activities
Cash
used in investing activities for the six months ended June 30, 2023 was $0, compared to cash used in investing activities $353,690 for
the six months ended June 30, 2023. The change was due to the Company investing in intangible assets during the prior period.
Financing
Activities
Cash
provided by financing activities for the six months ended June 30, 2024 was $526,232, compared to cash provided in financing activities
of $339,190 for the six months ended June 30, 2023. The increase was due to more funds being needed for the Company’s operations
in the current period.
Critical
Accounting Estimates
Our
financial statements are affected by the accounting policies used and the estimates and assumptions made by management during their preparation.
A complete summary of these policies is included in Note 2 of the notes to our financial statements. We have identified below the accounting
policies that are of particular importance in the presentation of our financial position, results of operations and cash flows, and which
require the application of significant judgment by our management. Management has carefully considered the recently issued accounting
pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will
have a material impact on the Company’s reported financial position or operations in the near term.
Item
3. |
Quantitative
and Qualitative Disclosures About Market Risk |
We
are a smaller reporting company as defined by 17 C.F.R. 229 (10)(f)(i) and are not required to provide information under this item.
Item
4. |
Controls
and Procedures |
Disclosure
Controls and Procedures
As
required by Rule 15d-15(b) under the Exchange Act, our management, including our principal executive and financial officer, carried out
an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 15d-15(e)
under the Exchange Act) as of June 30, 2024, the last day of the period covered by this Quarterly Report. Based on this evaluation, our
management, including our principal executive and financial officer, concluded that, as of June 30, 2024, our disclosure controls and
procedures were not fully effective at the reasonable assurance level.
Limitations
on Effectiveness of Controls
Our
management, including our principal executive and financial officer, does not expect that our disclosure controls and procedures, or
our system of internal control over financial reporting (as defined in Rule 15d-15(f) under the Exchange Act), will prevent or detect
all errors and all fraud. A control system, no matter how well designed or operated, can provide only reasonable, but not absolute, assurance
that the objectives of the system are met. The design of our control system reflects the fact that there are resource constraints, and
that the benefits of such control system must be considered relative to their costs. Further, because of the inherent limitations in
all control systems, no evaluation of controls can provide absolute assurance that all control failures and instances of fraud, if any,
within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty
and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the intentional acts
of individuals, by collusion of two or more people, or by management override of the controls. The design of any system of controls is
also based in part on certain assumptions about the likelihood of future events, and there can be no assurance that the design of any
particular control will always succeed in achieving its objective under all potential future conditions.
Changes
in Internal Control over Financial Reporting
There
has not been any change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange
Act) that occurred during the three-month period ended June 30, 2024 that has materially affected, or is reasonably likely to materially
affect our internal control over financial reporting.
PART
II – OTHER INFORMATION
Item
1. |
Legal
Proceedings |
None
of our directors, officers, affiliates, any owner of record or beneficially of more than 5% of our voting securities, or any associate
of any such director, officer, affiliate or security holder are (i) a party adverse to us in any legal proceedings, or (ii) have a material
interest adverse to us in any legal proceedings. We are not aware of any other legal proceedings that have been threatened against us.
Item
2. |
Unregistered
Sales of Equity Securities |
None.
Item
3. |
Defaults
Upon Senior Securities |
None.
Item
4. |
Mine
Safety Disclosures |
Not
applicable.
Item
5. |
Other
Information |
Rule
10b-5(1) Trading Plans. During the three months ended June 30, 2024, no director or officer of the Company adopted or terminated
a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item
408(a) of Regulation S-K.
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
Date:
August 13, 2024 |
|
|
I-ON
DIGITAL CORP. |
|
|
|
By: |
/s/
Carlos X. Montoya |
|
|
Carlos
X. Montoya |
|
|
Chairman,
President
(Principal
Executive, Financial and Accounting Officer) |
Exhibit
3.1
Exhibit
3.2
Exhibit
3.3
Exhibit
31.1
Certification
Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002
I,
Carlos X. Montoya, certify that:
1. | have
reviewed this quarterly report on Form 10-Q for the period ended June 30, 2024 of I-ON Digital
Corp.; |
| |
2. | Based
on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered
by this report; |
| |
3. | Based
on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report; |
| |
4. | I
am responsible for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e Ind 15d-1I)) and internal control over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have: |
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision,
to ensure that material information relating to the registrant including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;
c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal over financial reporting;
5. | I
have disclosed, based on my most recent evaluation of internal control over financial reporting,
to the registrant’s auditors and the audit committee of registrant’s board of
directors (or persons performing the equivalent functions): |
a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.
Date:
August 13, 2024 |
|
|
|
|
|
|
|
/s/
Carlos X. Montoya |
|
Name: |
Carlos
X. Montoya |
|
Title: |
Chairman,
President
(Principal
Executive, Financial and Accounting Officer) |
Exhibit
31.2
CERTIFICATION
PURSUANT TO
18
U.S.C. §1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with Quarterly Report on Form 10-Q (the “Report”) of I-ON Digital Corp. (the “Company”) for the period
ended June 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned
Carlos X. Montoya, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, that, to the best of the undersigned’s knowledge and belief:
(1) | the
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and |
| |
(2) | the
information contained in the Report fairly presents, in all material respects, the financial
condition and results of operations of the Company. |
Dated:
August 13, 2024 |
|
/s/
Carlos X. Montoya |
|
Name: |
Carlos
X. Montoya |
|
Title: |
Chairman,
President |
|
|
(Principal
Executive, Financial and Accounting Officer) |
The
foregoing certification is being furnished solely pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, and is not being “filed” as part of the Form 10-Q or as a separate disclosure document for purposes of Section
18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to liability under that
section. This certification shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as
amended, or the Exchange Act except to the extent that this Exhibit 32.2 is expressly and specifically incorporated by reference in any
such filing.
A
signed original of this written statement required by Section 906 has been provided to I-ON Digital Corp. and will be retained by I-ON
Digital Corp. and furnished to the Securities and Exchange Commission upon request.
v3.24.2.u1
Cover - $ / shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 13, 2024 |
Cover [Abstract] |
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|
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Q2
|
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Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-54995
|
|
Entity Registrant Name |
I-ON
DIGITAL CORP.
|
|
Entity Central Index Key |
0001580490
|
|
Entity Tax Identification Number |
46-3031328
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
1244
N. Stone Street
|
|
Entity Address, Address Line Two |
Unit 3
|
|
Entity Address, City or Town |
Chicago
|
|
Entity Address, State or Province |
IL
|
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Entity Address, Postal Zip Code |
60610
|
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City Area Code |
(866)
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440-2278
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Yes
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v3.24.2.u1
Condensed Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash and cash equivalents |
$ 156,356
|
$ 36,075
|
Prepayments |
104,325
|
109,764
|
Total current assets |
260,681
|
145,839
|
Non-current assets: |
|
|
Intangible assets, net |
18,379,927
|
18,400,927
|
Total non-current assets |
18,379,927
|
18,400,927
|
Total Assets |
18,640,608
|
18,546,766
|
Current liabilities: |
|
|
Accrued expenses |
116,188
|
100,659
|
Accrued interest |
353,836
|
79,589
|
Loans payable |
517,012
|
473,026
|
Total current liabilities |
1,681,177
|
853,808
|
Total liabilities |
1,681,177
|
853,808
|
Commitments and contingencies |
|
|
Stockholders’ Equity |
|
|
Common stock - $0.0001 par value; 100,000,000 shares authorized; 27,410,234 shares issued and outstanding at June 30, 2024 and December 31, 2023 |
2,741
|
2,741
|
Additional paid-in-capital |
21,010,285
|
21,010,285
|
Accumulated retained earnings |
(4,230,028)
|
(3,496,501)
|
Total stockholders’ equity |
16,959,431
|
17,692,958
|
Total Liabilities and Stockholders’ Equity |
18,640,608
|
18,546,766
|
Series A Preferred Stock [Member] |
|
|
Stockholders’ Equity |
|
|
Preferred stock Series C - $0.0001 par value; 910,000 shares authorized; 910,000 shares issued and outstanding at June 30, 2024 and December 31, 2023 |
|
|
Series A Issued [Member] |
|
|
Stockholders’ Equity |
|
|
Preferred stock Series C - $0.0001 par value; 910,000 shares authorized; 910,000 shares issued and outstanding at June 30, 2024 and December 31, 2023 |
176,342
|
176,342
|
Series C Preferred Stock [Member] |
|
|
Stockholders’ Equity |
|
|
Preferred stock Series C - $0.0001 par value; 910,000 shares authorized; 910,000 shares issued and outstanding at June 30, 2024 and December 31, 2023 |
91
|
91
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Deferred revenue – related party |
|
32,625
|
Due to related parties |
$ 694,141
|
$ 167,909
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v3.24.2.u1
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Common stock, par value |
|
$ 0.0001
|
Common stock, shares authorized |
100,000,000
|
100,000,000
|
Common stock, shares issued |
27,410,234
|
27,410,234
|
Common stock, shares outstanding |
27,410,234
|
27,410,234
|
Series A Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
6,000
|
6,000
|
Preferred stock shares issued |
4,600
|
4,600
|
Preferred stock shares outstanding |
4,600
|
4,600
|
Preferred stock, shares to be issued |
803
|
803
|
Series C Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
910,000
|
910,000
|
Preferred stock shares issued |
910,000
|
910,000
|
Preferred stock shares outstanding |
910,000
|
910,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.2.u1
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Net sales – related party |
|
$ 32,625
|
$ 32,625
|
$ 32,625
|
Cost of sales |
|
21,000
|
21,000
|
21,000
|
Gross profit |
|
11,625
|
11,625
|
11,625
|
Operating expenses |
|
|
|
|
Professional fees |
138,580
|
67,760
|
191,580
|
183,760
|
General and administrative expenses |
141,911
|
92,190
|
235,339
|
155,670
|
Total expenses from operations |
280,491
|
159,950
|
426,919
|
339,430
|
Income (loss) from operations |
(280,491)
|
(148,325)
|
(415,294)
|
(327,805)
|
Other income (expenses) |
|
|
|
|
Interest expenses |
(159,117)
|
|
(318,233)
|
|
Income (loss) before income taxes |
(439,608)
|
(148,325)
|
(733,527)
|
(327,805)
|
Provision for income taxes |
|
|
|
|
Net income (loss) |
$ (439,608)
|
$ (148,325)
|
$ (733,527)
|
$ (327,805)
|
Net loss per share: Basic |
$ (0.02)
|
$ (0.00)
|
$ (0.03)
|
$ (0.01)
|
Net loss per share: Diluted |
$ (0.02)
|
$ (0.00)
|
$ (0.03)
|
$ (0.01)
|
Weighted average number of shares outstanding: Basic |
27,410,234
|
26,668,975
|
27,410,234
|
24,674,224
|
Weighted average number of shares outstanding: Diluted |
27,410,234
|
26,668,975
|
27,410,234
|
24,674,224
|
X |
- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.24.2.u1
Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Preferred Stock [Member]
Series A Preferred Stock [Member]
|
Preferred Stock [Member]
Series A Issued [Member]
|
Preferred Stock [Member]
Series B Preferred Stock [Member]
|
Preferred Stock [Member]
Series C Preferred Stock [Member]
|
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 1,972
|
|
|
|
|
$ 2,689,391
|
$ (2,691,363)
|
|
Balance shares at Dec. 31, 2022 |
19,724,220
|
|
|
|
|
|
|
|
Issuance of preferred stock A |
|
|
|
|
|
214,286
|
|
214,286
|
Issuance of preferred stock - series A, shares |
|
3,600
|
|
|
|
|
|
|
Distribution |
|
|
|
|
|
(250,000)
|
|
(250,000)
|
Issuance of preferred stock - series B |
|
|
|
$ 1
|
|
35,713
|
|
35,714
|
Issuance of preferred stock - series B, shares |
|
|
|
6,000
|
|
|
|
|
Preferred stock series B conversion to Common Stock |
$ 600
|
|
|
$ (1)
|
|
(599)
|
|
|
Preferred stock series B converion to common stock, shares |
6,000,000
|
|
|
(6,000)
|
|
|
|
|
Common stock cancellation |
|
|
|
|
|
|
|
|
Common stock cancellation, shares |
(350)
|
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
(179,480)
|
(179,480)
|
Balance at Mar. 31, 2023 |
$ 2,572
|
|
|
|
|
2,688,791
|
(2,870,843)
|
(179,480)
|
Balance shares at Mar. 31, 2023 |
25,723,870
|
3,600
|
|
|
|
|
|
|
Balance at Dec. 31, 2022 |
$ 1,972
|
|
|
|
|
2,689,391
|
(2,691,363)
|
|
Balance shares at Dec. 31, 2022 |
19,724,220
|
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
|
(327,805)
|
Balance at Jun. 30, 2023 |
$ 2,741
|
|
|
|
|
3,279,122
|
(3,019,168)
|
262,695
|
Balance shares at Jun. 30, 2023 |
27,410,234
|
4,600
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 2,572
|
|
|
|
|
2,688,791
|
(2,870,843)
|
(179,480)
|
Balance shares at Mar. 31, 2023 |
25,723,870
|
3,600
|
|
|
|
|
|
|
Issuance of preferred stock A |
|
|
|
|
|
219,500
|
|
219,500
|
Net income (loss) |
|
|
|
|
|
|
(148,325)
|
(148,325)
|
Common stock issued for services |
55
|
|
|
|
|
120,945
|
|
121,000
|
Common stock issued for intangible asset |
114
|
|
|
|
|
249,886
|
|
250,000
|
Balance at Jun. 30, 2023 |
$ 2,741
|
|
|
|
|
3,279,122
|
(3,019,168)
|
262,695
|
Balance shares at Jun. 30, 2023 |
27,410,234
|
4,600
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 2,572
|
|
|
|
|
2,688,791
|
(2,870,843)
|
(179,480)
|
Balance shares at Mar. 31, 2023 |
25,723,870
|
3,600
|
|
|
|
|
|
|
Issuance of preferred stock - series A, shares |
|
1,000
|
|
|
|
|
|
|
Common stock issued for services, shares |
550,000
|
|
|
|
|
|
|
|
Common stock issued for intangible assets, shares |
1,136,364
|
|
|
|
|
|
|
|
Balance at Jun. 30, 2024 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
21,010,285
|
(4,230,028)
|
16,959,431
|
Balance shares at Jun. 30, 2024 |
27,410,234
|
4,600
|
803
|
|
910,000
|
|
|
|
Balance at Dec. 31, 2023 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
21,010,285
|
(3,496,501)
|
17,692,958
|
Balance shares at Dec. 31, 2023 |
27,410,234
|
4,600
|
803
|
|
910,000
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
(293,919)
|
(293,919)
|
Balance at Mar. 31, 2024 |
$ 2,741
|
|
$ 176,342
|
|
91
|
21,010,285
|
(3,790,420)
|
17,399,039
|
Balance shares at Mar. 31, 2024 |
27,410,234
|
4,600
|
803
|
|
|
|
|
|
Balance at Dec. 31, 2023 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
21,010,285
|
(3,496,501)
|
17,692,958
|
Balance shares at Dec. 31, 2023 |
27,410,234
|
4,600
|
803
|
|
910,000
|
|
|
|
Issuance of preferred stock A |
|
|
|
|
|
|
|
176,342
|
Net income (loss) |
|
|
|
|
|
|
|
(733,527)
|
Balance at Jun. 30, 2024 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
21,010,285
|
(4,230,028)
|
16,959,431
|
Balance shares at Jun. 30, 2024 |
27,410,234
|
4,600
|
803
|
|
910,000
|
|
|
|
Balance at Mar. 31, 2024 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
21,010,285
|
(3,790,420)
|
17,399,039
|
Balance shares at Mar. 31, 2024 |
27,410,234
|
4,600
|
803
|
|
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
(439,608)
|
(439,608)
|
Balance at Jun. 30, 2024 |
$ 2,741
|
|
$ 176,342
|
|
$ 91
|
$ 21,010,285
|
$ (4,230,028)
|
$ 16,959,431
|
Balance shares at Jun. 30, 2024 |
27,410,234
|
4,600
|
803
|
|
910,000
|
|
|
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v3.24.2.u1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cash flows from operating activities: |
|
|
Net income (loss) |
$ (733,527)
|
$ (327,805)
|
Adjustments: |
|
|
Stock compensation |
|
121,000
|
Amortization |
21,000
|
21,000
|
Accretion of debt discount |
43,986
|
|
Changes in assets and liabilities: |
|
|
Prepaid expenses and other current assets |
5,439
|
(70,583)
|
Accrued expenses |
15,529
|
102,473
|
Accrued interest |
274,247
|
|
Deferred revenue – related party |
(32,625)
|
97,875
|
Other current liabilities – related party |
|
171,342
|
Net cash provided by (used in) operating activities |
(405,951)
|
115,302
|
Cash flows from investing activities: |
|
|
Purchase of intangible assets |
|
(353,690)
|
Total net cash provided by (used in) investing activities |
|
(353,690)
|
Cash flows from financing activities: |
|
|
Proceeds from issuance of preferred stock Series A |
|
433,786
|
Proceeds from issuance of preferred stock Series B |
|
35,714
|
Distribution per stock purchase agreement |
|
(250,000)
|
Advances from related parties |
526,232
|
119,690
|
Total net cash provided by (used in) financing activities |
526,232
|
339,190
|
Net increase (decrease) in cash and cash equivalents |
120,281
|
100,802
|
Cash and cash equivalents, beginning of period |
36,075
|
|
Cash and cash equivalents, end of period |
156,356
|
100,802
|
Supplemental disclosure of cash flow information: |
|
|
Interest paid |
|
|
Taxes paid |
|
|
Supplemental disclosure of non-cash flow information: |
|
|
Issuance of common stock for intangible assets |
|
250,000
|
Issuance of common stock for services |
|
$ 121,000
|
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v3.24.2.u1
Pay vs Performance Disclosure - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Pay vs Performance Disclosure [Table] |
|
|
|
|
|
|
Net Income (Loss) |
$ (439,608)
|
$ (293,919)
|
$ (148,325)
|
$ (179,480)
|
$ (733,527)
|
$ (327,805)
|
X |
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v3.24.2.u1
Organization and Operations
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Organization and Operations |
NOTE
1: Organization and Operations
I-ON
Digital Corp. (the “Company”) is engaged in providing digital-based enterprise solutions, including the digitization and
distribution of digital tokens, primarily proven gold reserves, and other asset-based digital securities on the block chain.
In
January 2023, the Company entered into a Series A Preferred Stock Purchase Agreement (the “Purchase Agreement”) with I-ON
Acquisition Corp. (“IAC”), a related party, pursuant to which IAC received 3,600 shares of the Company’s Series A Convertible
Preferred Stock (“Series A Preferred Stock”) for consideration of $214,286. Each share of Series A Preferred Stock is convertible
into 10,000 shares of the Company’s common stock (“Common Stock”). The 3,600 shares of Series A Preferred Stock were
subsequently distributed to IAC’s sole stockholder Carlos Montoya, the Company’s Chief Executive Officer. The Company’s
total authorized Series A Preferred Stock is 6,000 of which a total of 4,600 shares are issued and outstanding.
On
December 15, 2023, the Company consummated its previously announced transaction contemplated by that certain Contribution and Exchange
Agreement, dated as of October 30, 2023 (the “Contribution and Exchange Agreement”), by and between the Company and Orebits
Acquisition Group (“OAG”), a Wyoming limited liability company and an entity owned and controlled by Carlos Montoya, the
CEO and controlling shareholder, pursuant to which the Company acquired 910,000 shares of outstanding common stock of Orebits Corp. (“Orebits”),
representing the 100% controlling interest in Orebits,in exchange for 910,000 shares of Series C Convertible Preferred Stock of the Company
(“Series C Preferred Stock” and such transaction, the “Transaction”). As part of the Contribution and Exchange
Agreement, upon and by virtue of the consummation of the Transaction, OAG transferred all its right, title and interest in and to approximately
9,700 Orebits.AU gold-backed digital assets to the Company, which at the time of consummation of the Transaction, had an estimated value
of $17.6 million. The Transaction was accounted for as an acquisition of assets.
The
acquisition of Orebits has had a significant impact on the Company’s consolidated balance sheets. Prior to consummation of the
Transaction, Orebits carried only one asset – 9,700 Orebits AU gold-backed digital assets having a post-transaction value of $17.6
million. After the acquisition, the value of the assets on the consolidated balance sheets increased by $17,643,284 and there was no
increase in liabilities.
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- DefinitionThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.
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v3.24.2.u1
Summary of Significant Accounting Policies
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
NOTE
2. Summary of Significant Accounting Policies
The
summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements.
The financial statements and notes are representations of the Company’s management, who is responsible for integrity and objectivity.
These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently
applied in the preparation of the financial statements.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting
principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation
S-X. Certain information and note disclosures normally included in audited financial statements prepared in accordance with generally
accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes
that the disclosures made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of December 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended June 30, 2024 are not necessarily indicative of the results to be expected
for the entire fiscal year ending December 31, 2024 or for any future period.
These
unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion
and the audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended December 31, 2023.
Basis
of Consolidation
The
consolidated financial statements include the accounts of I-On Digital Corp. and its wholly owned subsidiary Orebits (collectively, the
“Company”). All significant intercompany transactions and balances have been eliminated in consolidation. Subsidiaries are
entities over which the Company has control, typically through a majority voting interest. The Company consolidates entities in which
it holds a controlling financial interest, as defined by Accounting Standards Codification (ASC) 810, Consolidation.
Going
Concern
The
accompanying consolidated financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company
as a going concern. The Company has had limited revenues since the Company, under the prior ownership group, sold-off of its subsidiaries
in September 2022. In addition, the Company has limited cash and has reported recurring losses. These factors, among others, raise substantial
doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.
As
of June 30, 2024, the Company has completed two digital platforms that we believe will establish a stabilized source of revenues which
will be sufficient to cover operating costs for the next twelve months. Those platforms are still in the testing stage as of the date
these consolidated financial statements were ready to be issued. The implementation of these platforms will take time to cover the full
operation costs.
The
Company’s business prospects have changed since the new management took control of operations in January 2023. Since the new ownership
took over the Company, management commenced new initiatives in technology development and acquisitions. In connection with these initiatives,
management plans to prepare the Company for capital formation and new business development through capital raising vehicles. There can
be no assurances that the Company will be successful in this or any of its endeavors. In addition, the Company is also funded by its
related parties for its operations. It is expected that the related parties will continue funding the Company’s operations until
we are able to raise capital or increase revenue to cover operating costs.
Use
of Estimates in the Preparation of Financial Statements
The
preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting
periods. As a result, actual results could materially differ from these estimates.
Revenue
Recognition
The
Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The core principle of the revenue standard is that a
company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration
to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve
that core principle: 1: Identify the contract with the customer; 2: Identify the performance obligations in the contract; 3: Determine
the transaction price; 4: Allocate the transaction price to the performance obligations in the contract; and Step 5: Recognize revenue
when the Company satisfies a performance obligation.
Cash
and Cash Equivalents
The
Company considers all money market funds and highly liquid financial investments with maturities of three months or less when acquired
to be cash equivalents. As of June 30, 2024 and December 31, 2023 there were no cash equivalents.
Intangible
Assets
Intangible
assets represent non-physical assets that lack a physical substance but have value. These assets are typically long-term in nature and
can include items such as patents, trademarks, copyrights, digital assets, and software. When the Company acquires an intangible asset,
it is recorded either at fair value or at historical cost. The fair value is used if the asset is acquired from an entity not under common
control in a business combination, and the historical cost is used if the asset is acquired from an entity under common control. Intangible
assets with a finite life are amortized using the straight-line method over their estimated useful lives.
The
estimated useful lives of the respective asset categories are as follows:
Schedule
of Estimated Useful Lives of Asset Categories
Development
costs |
|
3
years |
Intangible
assets excluding development costs |
|
10
years |
Other
Intangible assets – Core technology platforms |
|
3
to 5
years |
The
Company follows ASC 350-30-35 and recognizes costs incurred to renew or extend the term of a recognized intangible asset as an expense
in the period in which they are incurred. These costs are not capitalized but are instead treated as operating expenses, ensuring that
the financial statements accurately reflect the current period’s operational activities.
Impairment
Analysis for Long-lived Assets and Intangible Assets
The
Company’s long-lived assets and other assets (consisting of property and equipment and purchased intangible assets) are reviewed
for impairment in accordance with the guidance of the FASB ASC 360, Property, Plant, and Equipment and FASB ASC 205 Presentation
of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in
circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is
measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset.
If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows.
Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting
results and financial positions. Fair value is determined through various valuation techniques including undiscounted cash flow models,
quoted market values and third-party independent appraisals, as considered necessary. The Company had not experienced impairment losses
on its long-lived assets and intangible assets during any of the periods presented.
Digital
Assets
Digital
assets are accounted for as indefinite-lived intangible assets, and are initially measured at cost, in accordance with ASC 350 –
“Intangibles-Goodwill and Other” (“ASC 350”). The Company does not intend to sell the digital assets in the near
future so they are classified as non-current assets.
These
digital assets are not amortized, but are assessed for impairment annually, or upon a triggering event that indicates it is more likely
than not that the indefinite-lived intangible asset is impaired. Whenever the exchange-traded price of digital assets declines below
its carrying value, the Company has determined that impairment exists and records impairment equal to the amount by which the carrying
value exceeds the fair value. Once the intangible asset is impaired, the loss is not reversed if the fair value subsequently increases.
Earnings
Per Share
FASB
ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator and denominator of the basic and diluted earnings
(loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing net earnings available to common shareholders
by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar
to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have
been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses
are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would
be anti-dilutive.
Fair
Value Measurements
The
Company follows FASB ASC Topic 820, Fair Value Measurements. ASC 820 defines fair value, establishes a framework for measuring
fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined
under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants.
ASC
820 establishes a hierarchy of valuation inputs based on the extent to which the inputs are observable in the marketplace. Observable
inputs reflect market data obtained from sources independent of the reporting entity and unobservable inputs reflect the entity’s
own assumptions about how market participants would value an asset or liability based on the best information available.
Valuation
techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs.
The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the
last unobservable, that may be used to measure fair value.
The
following describes the hierarchy of inputs used to measure fair value and the primary valuation methodologies used by the Company for
financial instruments measured at fair value on a recurring basis.
The
three levels of inputs are as follows:
|
Level
1 |
Quoted
prices in active markets for identical assets or liabilities that the Company has an ability to access as of the measurement date. |
|
|
|
|
Level
2 |
Inputs
that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets
that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the same
term of the assets or liabilities. |
|
|
|
|
Level
3 |
Unobservable
inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. |
A
financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant
to the fair value measurement. Our financial instruments include cash and cash equivalents, short-term financial instruments, short-term
loans, accounts receivable, investments, accounts payables and debt. The carrying values of these financial instruments approximate their
fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these
instruments approximate the interest rate on debt with similar terms available to us.
Income
Taxes
Income
taxes are provided for the tax effects of transactions reported in the financial statements and consists of taxes currently due and deferred
taxes. Deferred taxes are recognized for the differences between the basis of assets and liabilities for financial statement and income
tax purposes.
The
Company follows FASB ASC 740, Income Taxes, which require the recognition of deferred tax assets and liabilities for the expected
future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which
the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets
to the amount expected to be realized.
FASB
ASC 740-10-25 provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax position. The Company
must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon
ultimate resolution. The Company did not recognize additional liabilities for uncertain tax positions pursuant to FASB ASC 740-10-25
as of June 30, 2024.
Contingencies
Accounting
guidance requires that the Company record an estimated loss from a loss contingency when information available prior to issuance of the
consolidated financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the
date of the financial statements and the amount of the loss can be reasonably estimated. Accounting for contingencies such as legal matters
requires significant judgment. Many of these legal matters can take years to resolve. Generally, as the time period increases over which
the uncertainties are resolved, the likelihood of changes to the estimate of the ultimate outcome increases.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentrations of credit risk are cash arising from its normal business activities.
The Company has its cash in high credit quality institutions. The Company currently does not provide for or issue extensions of credit
to its clients, vendors or employees. If the Company’s board of directors elected to make a change in current policy, management,
pursuant to policy and procedure implementation of the same, would establish methodologies for monitoring and assessing corresponding
risks, inclusive of the potential for concentrations and the related adequacy of loss reserves going forward.
Advertising
Costs
associated with advertising and promotions are expensed as incurred.
Employee
Stock Based Compensation
The
Company accounts for its share-based compensation plan in accordance with FASB ASC 718, Stock Compensation, which establishes
a fair value method of accounting for stock-based compensation plans. The Company records stock compensation expense based on the value
of the number of shares vesting specified periods over three years.
Stock-based
compensation issued to employees and members of our board of directors is measured at the date of grant based on the estimated fair value
of the award, net of estimated forfeitures. The grant date fair value of a stock-based award is recognized as an expense over the requisite
service period of the award on a straight-line basis.
For
purposes of determining the variables used in the calculation of stock-based compensation issued to employees, the Company performs an
analysis of current market data and historical data to calculate an estimate of implied volatility, the expected term of the option and
the expected forfeiture rate. With the exception of the expected forfeiture rate, which is not an input, we use these estimates as variables
in the Black-Scholes option pricing model. Depending upon the number of stock options granted any fluctuations in these calculations
could have a material effect on the results presented in our statements of operations. In addition, any differences between estimated
forfeitures and actual forfeitures could also have a material impact on our financial statements.
Recently
Issued Accounting Pronouncements
On
December 13, 2023, the FASB issued ASU No. 2023-08, Intangibles - Goodwill and Other - Crypto Assets (Topic 350-60): Accounting for and
Disclosure of Crypto Assets. ASU 2023-08 requires entities to measure crypto assets that meet specific criteria at fair value with changes
recognized in net income each reporting period. Additionally, ASU 2023-08 requires an entity to present crypto assets measured at fair
value separately from other intangible assets in the balance sheets and record changes from remeasurement of crypto assets separately
from changes in the carrying amounts of other intangible assets in the income statement. The new standard is effective for all entities
for the fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted.
Where applicable the Company will adopt ASU 2023-08 when it is effective from its fiscal year beginning January 1, 2025. The adoption
of ASU 2023-08 will have a material impact on the Consolidated Financial Statements.
Other
recently issued accounting updates are not expected to have a material impact on the Company’s Financial Statements.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.2.u1
Earnings Per Share
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Earnings Per Share |
NOTE
3. Earnings Per Share
The
Company calculates earnings per share in accordance with FASB ASC 260, Earnings Per Share, which requires a dual presentation
of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding
during the period. Due to the net loss recorded for the three and six months ended June 30, 2024 and 2023, the consolidated financial
statements excluded potentially dilutive securities from the computation of diluted earnings per share because the inclusion would have
been anti-dilutive. Potentially dilutive securities as of June 30, 2024 and 2023 include the following
securities that are convertible into shares of Common Stock: 5,403 shares of Series A Convertible Preferred Stock convertible into 54,030,000
shares of Common Stock; 910,000 shares of Series C Convertible Preferred Stock convertible into 18,200,000 shares of Common Stock; and
outstanding warrants to purchase 550,000 shares of Common Stock.
The
following table sets forth the computation of basic and diluted net income per common share:
Schedule
of Computation of Basic and Diluted Net Income Per Common Share
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Six
Months Ended June 30, | | |
Three
Months Ended June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Net
income (loss) | |
$ | (733,527 | ) | |
$ | (327,805 | ) | |
$ | (439,608 | ) | |
$ | (148,325 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted
average shares of common stock outstanding – Basic and diluted | |
| 27,410,234 | | |
| 24,674,224 | | |
| 27,410,234 | | |
| 26,668,975 | |
| |
| | | |
| | | |
| | | |
| | |
Net
loss per share: | |
| | | |
| | | |
| | | |
| | |
Earnings
per share – Basic and diluted | |
| (0.03 | ) | |
| (0.01 | ) | |
| (0.02 | ) | |
| (0.00 | ) |
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v3.24.2.u1
Prepaid Expenses
|
6 Months Ended |
Jun. 30, 2024 |
Prepaid Expenses |
|
Prepaid Expenses |
NOTE
4. Prepaid Expenses
In
August 2023, the Company signed an agreement with M2 Compliance LLC (M2) for M2 to provide EDGAR filing services for the Company. The
term of the services is from August 19, 2023 to August 18, 2024. The annual fee is $6,495. The Company amortized $3,248 and $1,624 of
the expenses for the services for the six and three months ended June 30, 2024, respectively. As of June 30, 2024, the total expense
amortized was $5,684 and the balance was $811.
Also
in August 2023, the Company paid the annual fees to OCT Markets for two categories of services. The fee is $9,780. The Company amortized
$4,890 and $2,445 of expenses for the six and three months ended June 30, 2024, respectively. As of June 30, 2024, the total amortized
was $8,965 and the balance was $815.
In
December 2023, the Company hired a consultant to work on the patents related to the token business operations and paid a $100,000 retainer
for the services to be performed. As of June 30, 2024, the services have not been completed, therefore the full $100,000 remains as a
prepaid expense as of June 30, 2024. Management expects the completion of the work by the third quarter of 2024.
In
May 2024, the Company overpaid one of the vendors $2,699 and this amount will be applied to the future expenses.
As
of June 30, 2024, the balance of prepaid expenses was $104,325.
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v3.24.2.u1
Intangible Assets
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible Assets |
NOTE
5. Intangible Assets
In
January 2023, the Company entered into a service agreement with Nodalium, Inc. through which Nodalium, Inc. (“Nodalium”)
will provide continuing services for the Architectural Plan Project, Core IT Platform & Digital Asset Ecosystem and Workflow management.
The consideration for this project is $80,000. As of June 30, 2024, the project was not yet complete, therefore no amortization was recognized
for the six months ended June 30, 2024 and the value of the assets was $80,000 as of June 30, 2024. Having participated in the planning
and development of the Company’s Core Architectural Platform and Digital Asset Ecosystem, Nodalium, based on its platform knowledge
and expertise, will further deliver its exclusive “Workflow” technology allowing the Company to independently monitor and
report on all transactions involving the ION.au Digital Asset and/or the ION Digital Hybrid Blockchain platform. Nodalium’s continuous
reporting will allow the Company to systematically balance its internal ledger systems, inclusive of client account balances reflecting
buy, sell, trade or collateral pledge transactions, on a daily basis, against balances provided by Nodalium. All such accounting, will
be made available in statement format to clients, institutional partners, auditors and/or public agencies, as appropriate.
In
February 2023, ION Acquisition Corp., a company owned 100% by Carlos Montoya, the Company’s Chief Executive Officer and controlling
stockholder, signed a purchase agreement with Nahla Jacobs and Nahla Saleh Jacobs Trust and Orebits Acquisition Group LLC, to purchase
180 Orebits AU Certificates, valued at $335,700. ION Acquisition Corp. paid $85,700 in cash and issued 1,136,364 shares of its common
stock for the transaction. ION Acquisition Corp then contributed the 180 Orebits AU Certificates to the Company. In October 2023, the
Company assessed the value of the Orebits AU Certificates and determined there was an impairment of $8,199, reducing the asset value
to $327,501 as of December 31, 2023. This asset has been determined to have an indefinite life, therefore no amortization has been recognized,
instead the asset is evaluated for impairment in accordance with Company policy for such. During the six months ended June 30, 2024 no
impairment was recognized, therefore as of June 30, 2024, the value of this asset was $327,501.
In
March 2023 the Company paid, through OAG (a related party), $84,000 to Oktane Media for Nodalium Channel Partnership Agreement &
Transaction Costs, through which the Company obtained a certain license that allows the Company to resell the license. The license
fee covers one year. The asset was amortized over the twelve months starting in April 2023. The Company amortized $21,000 during the
six months ended June 30, 2024, and it was fully amortized and the net value of this asset was $0 as of June 30, 2024.
In
March 2023, the Company signed an agreement with Instruxi Limited, through which Instruxi Limited will build a technology stack for the
tokenization of precious metal, mineral, and/or commodity asset rights for unextracted deposits. The technology stack will allow the
Company to provide specialist consultation, through its ION’s Digital Architecture & Hybrid Blockchain Platform. The Company
paid $329,142 and as of June 30, 2024 the project was not yet complete, therefore no amortization was recognized for the six months ended
June 30, 2024 and the value of the assets was $329,142 as of June 30, 2024.
In
December 2023, the Company obtained 9,699.7082 Orebits AU Certificates through the acquisition of Orebits. Pursuant to the purchase agreement,
I-ON Digital Corp. issued 910,000 shares of Series C Preferred Stock in exchange for Orebits’ 100% ownership of 910,000 Orebits’
shares. The Company, having independently built the underlying ION Digital Hybrid Blockchain & Workflow Platform in anticipation
of onboarding the Orebits.AU Gold Backed Digital Asset, recorded the 9,699.7082 Orebits AU Certificates at $17,643,284 ($1,818.95 per
Orebits AU Certificate). This asset has been determined to have an indefinite life, therefore no amortization has been recognized, instead
the asset is evaluated for impairment in accordance with Company policy for such. During the six months ended June 30, 2024 no impairment
was recognized, therefore as of June 30, 2024, the value of this asset was $17,643,284.
As
of June 30, 2024, the net value of the intangible assets was $18,379,927. Because the intangible assets subject to amortization had not
yet been placed into service as of June 30, 2024, the Company has not yet determined the expected aggregate amortization expense for
future periods.
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v3.24.2.u1
Related-Party Transactions
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related-Party Transactions |
NOTE
6. Related-Party Transactions
As
described in NOTE 1 and NOTE 7, in January 2023, the Company sold 3,600
shares of its Series A Preferred Stock to related parties for proceeds of $214,286.
As
described in NOTE 5 the Company purchased certain intangible assets from related parties.
Through
an entity controlled by Carlos Montoya, the Company’s CEO and controlling stockholder, Mr. Montoya currently pays substantially
all the expenses for the Company’s operations and certain capital expenditures. For the six months ended June 30, 2024 and 2023,
the related party paid expenses of $526,232 and $119,690, respectively. These advances from the related party are repayable by the Company,
unsecured, non-interest bearing and payable on demand. There are no written agreements for these advances. As of June 30, 2024 and December
31, 2023, the balance of due to the related party was $694,141 and $167,909, respectively.
On
March 30, 2023, the Company sub-leased its Enterprise Workflow/Intelligent Automation Platform, as allowed under the relicensing provisions
within that certain master software license agreement, to I-ON Acquisition Corp., an entity owned by Carlos Montoya, the Company’s
Chief Executive Officer, for annual fees of $130,500. The Company received the full amount and recorded it as deferred revenue, to be
recognized into revenue over the twelve-month licensing period starting in April 2023. The Company recognized revenue of $32,625 for
the six months ended June 30, 2024 and the deferred revenue related to this contract was $0 as of June 30, 2024.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.2.u1
Convertible Notes
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Convertible Notes |
NOTE
7. Convertible Notes
In
November 2023, the Company issued Convertible Notes (the “Convertible Notes”) payable in the amount of $550,000, with the
following terms and conditions. The term is one year or 30 days from the closing date of the registered security token offerings (the
“Payment Date”) which is a planned offering yet to be approved by the Securities and Exchange Commission (“SEC”).
The effective (bonus) interest rate is 100% payable at the closing date. In addition, the Company issued 550,000 warrants to purchase
shares of Common Stock to the holders of Convertible Notes as additional consideration (see NOTE 8). The value of the warrants was $87,970,
which was recorded as a debt discount and increase to additional paid in capital at note inception. The Convertible Notes can be converted
to SEC registered tokens if and when they are approved and made available. The principal will be paid at the Payment Date by tokens at
two and half times the principal, of which the value of the tokens would be $1,375,000.
For
the six months ended June 30, 2024, the Company amortized debt discount of $43,986 into interest expense and the total amortization was
$54,981 as of June 30, 2024. As of June 30, 2024, the balance of the debt discount remaining was $32,988 and the net loan balance was
$517,012.
For
the six months ended June 30, 2024, the Company recorded interest expense of $274,247. As of June 30, 2024, the interest accrued was
$353,836.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.24.2.u1
Stockholders’ Equity
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholders’ Equity |
NOTE
8. Stockholders’ Equity
On
September 29, 2022, the Company effectuated an Equity Transfer Agreement (the “Sell-Off Agreement”) by and among the Company,
Communications and JFJ Digital Corp., a Delaware corporation (“JFJ”), whereby all of the outstanding equity of Communications
was transferred to JFJ in exchange for the return of 15,306,119 shares of Common Stock held by Jae Cheol Oh, the Company’s-then
Chief Executive Officer and Chief Financial Officer, and Hong Rae Kim, a founder and then-director of the Company (the “Sell-Off”).
After the “Sell-off”, the Company had 19,724,220 common shares outstanding.
In
September 2022, the Company established the Series A Preferred Stock. The authorized number of shares of Series A Preferred Stock is
six thousand (6,000). Each share has a par value of $0.0001. In January 2023, pursuant to a certain purchase agreement with a related
party, the Company issued 3,600 shares of Series A Preferred Stock for $214,286 cash consideration. Also, pursuant to the Purchase Agreement
(defined in Note 1), $214,286 was distributed to the former major shareholder. Each share of Series A Preferred Stock is convertible
into Ten Thousand (10,000) shares of Common Stock and is entitled to vote on matters as to which holders of the Common Stock shall be
entitled to vote at a rate of Ten Thousand (10,000) votes per share of Series A Preferred Stock.
In
September 2022, the Company established a series of preferred stock known as Series B Convertible Preferred Stock (“Series B Preferred
Stock”). The authorized number of shares of Series B Preferred Stock is six thousand (6,000) with a par value of $0.0001. In January
2023, the Company issued 6,000 shares of Series B Preferred Stock pursuant to a Contribution Agreement (the “Contribution Agreement”)
with certain Purchasers (the “Purchasers”) pursuant to which the Purchasers agreed to purchase 6,000 shares of Series B Preferred
Stock for the consideration of cash $35,714. Each share of Series B Preferred Stock is convertible into one thousand (1,000) shares of
Common Stock.
Also
in January 2023, all 6,000 issued and outstanding shares of Series B Preferred Stock were converted into 6,000,000 shares of Common Stock.
In
January 2023, the Company cancelled 350 shares of Common Stock issued to a stockholder.
In
May 2023, the Company issued 1,000 shares of Series A Preferred Stock for the value of $219,500. As of December 31, 2023, the total number
of outstanding shares of Series A Preferred Stock was 4,600.
In
May 2023, the Company issued 1,136,364 shares of Common Stock to Nahla Jacobs pursuant to the service agreement signed with Nahla Jacobs
and Nahla Saleh Jacobs Trust and Orbits Acquisition Group LLC. The share price was $0.22 per share and the total value was $250,000.
Also
in May 2023, the Company issued 550,000 shares of Common Stock pursuant to the service agreement the Company signed with Dutchess Group
LLC at $0.22 per share for a total of $121,000.
In
May and June 2023, the Company received $100,000 and $71,342, respectively, for stock to be issued. In August 2023, the Company received
additional $5,000 for the stock to be issued. As of June 30, 2024, the total amount of stock to be issued was $176,342.
In
November 2023, the Company issued 550,000 warrants to purchase shares of Common Stock to the Holders of the Convertible Notes as additional
consideration for the loans underlying the Convertible Notes (see NOTE 7). Pursuant to the underlying loan agreements, the warrant holders
can purchase shares of Common Stock at the price of $0.07 per share. The total value of the warrants was $87,970 and the warrants will
expire on November 6, 2024.
In
December 2023, the Company issued 910,000 shares of Series C Preferred Stock in exchange for 910,000 shares of Orebits. The authorized
number of shares of Series C Preferred Stock is 910,000 with a par value of $0.0001 per share. Each share of Series C Preferred C Stock
is convertible into twenty (20) shares Common Stock and is entitled to twenty (20) votes per share.
As
of June 30, 2024, the Company had 27,410,234 shares of Common Stock issued and outstanding.
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v3.24.2.u1
Subsequent Events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent Events |
NOTE
9. Subsequent Events
The
Company follows the guidance in FASB ASC 855-10 for the disclosure of subsequent events. The Company evaluated subsequent events through
the date the financial statements were available to be issued and determined the Company did not have any reportable subsequent events.
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v3.24.2.u1
Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting
principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation
S-X. Certain information and note disclosures normally included in audited financial statements prepared in accordance with generally
accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes
that the disclosures made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of December 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended June 30, 2024 are not necessarily indicative of the results to be expected
for the entire fiscal year ending December 31, 2024 or for any future period.
These
unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion
and the audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended December 31, 2023.
|
Basis of Consolidation |
Basis
of Consolidation
The
consolidated financial statements include the accounts of I-On Digital Corp. and its wholly owned subsidiary Orebits (collectively, the
“Company”). All significant intercompany transactions and balances have been eliminated in consolidation. Subsidiaries are
entities over which the Company has control, typically through a majority voting interest. The Company consolidates entities in which
it holds a controlling financial interest, as defined by Accounting Standards Codification (ASC) 810, Consolidation.
|
Going Concern |
Going
Concern
The
accompanying consolidated financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company
as a going concern. The Company has had limited revenues since the Company, under the prior ownership group, sold-off of its subsidiaries
in September 2022. In addition, the Company has limited cash and has reported recurring losses. These factors, among others, raise substantial
doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.
As
of June 30, 2024, the Company has completed two digital platforms that we believe will establish a stabilized source of revenues which
will be sufficient to cover operating costs for the next twelve months. Those platforms are still in the testing stage as of the date
these consolidated financial statements were ready to be issued. The implementation of these platforms will take time to cover the full
operation costs.
The
Company’s business prospects have changed since the new management took control of operations in January 2023. Since the new ownership
took over the Company, management commenced new initiatives in technology development and acquisitions. In connection with these initiatives,
management plans to prepare the Company for capital formation and new business development through capital raising vehicles. There can
be no assurances that the Company will be successful in this or any of its endeavors. In addition, the Company is also funded by its
related parties for its operations. It is expected that the related parties will continue funding the Company’s operations until
we are able to raise capital or increase revenue to cover operating costs.
|
Use of Estimates in the Preparation of Financial Statements |
Use
of Estimates in the Preparation of Financial Statements
The
preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting
periods. As a result, actual results could materially differ from these estimates.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The core principle of the revenue standard is that a
company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration
to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve
that core principle: 1: Identify the contract with the customer; 2: Identify the performance obligations in the contract; 3: Determine
the transaction price; 4: Allocate the transaction price to the performance obligations in the contract; and Step 5: Recognize revenue
when the Company satisfies a performance obligation.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
The
Company considers all money market funds and highly liquid financial investments with maturities of three months or less when acquired
to be cash equivalents. As of June 30, 2024 and December 31, 2023 there were no cash equivalents.
|
Intangible Assets |
Intangible
Assets
Intangible
assets represent non-physical assets that lack a physical substance but have value. These assets are typically long-term in nature and
can include items such as patents, trademarks, copyrights, digital assets, and software. When the Company acquires an intangible asset,
it is recorded either at fair value or at historical cost. The fair value is used if the asset is acquired from an entity not under common
control in a business combination, and the historical cost is used if the asset is acquired from an entity under common control. Intangible
assets with a finite life are amortized using the straight-line method over their estimated useful lives.
The
estimated useful lives of the respective asset categories are as follows:
Schedule
of Estimated Useful Lives of Asset Categories
Development
costs |
|
3
years |
Intangible
assets excluding development costs |
|
10
years |
Other
Intangible assets – Core technology platforms |
|
3
to 5
years |
The
Company follows ASC 350-30-35 and recognizes costs incurred to renew or extend the term of a recognized intangible asset as an expense
in the period in which they are incurred. These costs are not capitalized but are instead treated as operating expenses, ensuring that
the financial statements accurately reflect the current period’s operational activities.
|
Impairment Analysis for Long-lived Assets and Intangible Assets |
Impairment
Analysis for Long-lived Assets and Intangible Assets
The
Company’s long-lived assets and other assets (consisting of property and equipment and purchased intangible assets) are reviewed
for impairment in accordance with the guidance of the FASB ASC 360, Property, Plant, and Equipment and FASB ASC 205 Presentation
of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in
circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is
measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset.
If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows.
Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting
results and financial positions. Fair value is determined through various valuation techniques including undiscounted cash flow models,
quoted market values and third-party independent appraisals, as considered necessary. The Company had not experienced impairment losses
on its long-lived assets and intangible assets during any of the periods presented.
|
Digital Assets |
Digital
Assets
Digital
assets are accounted for as indefinite-lived intangible assets, and are initially measured at cost, in accordance with ASC 350 –
“Intangibles-Goodwill and Other” (“ASC 350”). The Company does not intend to sell the digital assets in the near
future so they are classified as non-current assets.
These
digital assets are not amortized, but are assessed for impairment annually, or upon a triggering event that indicates it is more likely
than not that the indefinite-lived intangible asset is impaired. Whenever the exchange-traded price of digital assets declines below
its carrying value, the Company has determined that impairment exists and records impairment equal to the amount by which the carrying
value exceeds the fair value. Once the intangible asset is impaired, the loss is not reversed if the fair value subsequently increases.
|
Earnings Per Share |
Earnings
Per Share
FASB
ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator and denominator of the basic and diluted earnings
(loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing net earnings available to common shareholders
by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar
to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have
been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses
are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would
be anti-dilutive.
|
Fair Value Measurements |
Fair
Value Measurements
The
Company follows FASB ASC Topic 820, Fair Value Measurements. ASC 820 defines fair value, establishes a framework for measuring
fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined
under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants.
ASC
820 establishes a hierarchy of valuation inputs based on the extent to which the inputs are observable in the marketplace. Observable
inputs reflect market data obtained from sources independent of the reporting entity and unobservable inputs reflect the entity’s
own assumptions about how market participants would value an asset or liability based on the best information available.
Valuation
techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs.
The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the
last unobservable, that may be used to measure fair value.
The
following describes the hierarchy of inputs used to measure fair value and the primary valuation methodologies used by the Company for
financial instruments measured at fair value on a recurring basis.
The
three levels of inputs are as follows:
|
Level
1 |
Quoted
prices in active markets for identical assets or liabilities that the Company has an ability to access as of the measurement date. |
|
|
|
|
Level
2 |
Inputs
that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets
that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the same
term of the assets or liabilities. |
|
|
|
|
Level
3 |
Unobservable
inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. |
A
financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant
to the fair value measurement. Our financial instruments include cash and cash equivalents, short-term financial instruments, short-term
loans, accounts receivable, investments, accounts payables and debt. The carrying values of these financial instruments approximate their
fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these
instruments approximate the interest rate on debt with similar terms available to us.
|
Income Taxes |
Income
Taxes
Income
taxes are provided for the tax effects of transactions reported in the financial statements and consists of taxes currently due and deferred
taxes. Deferred taxes are recognized for the differences between the basis of assets and liabilities for financial statement and income
tax purposes.
The
Company follows FASB ASC 740, Income Taxes, which require the recognition of deferred tax assets and liabilities for the expected
future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which
the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets
to the amount expected to be realized.
FASB
ASC 740-10-25 provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax position. The Company
must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon
ultimate resolution. The Company did not recognize additional liabilities for uncertain tax positions pursuant to FASB ASC 740-10-25
as of June 30, 2024.
|
Contingencies |
Contingencies
Accounting
guidance requires that the Company record an estimated loss from a loss contingency when information available prior to issuance of the
consolidated financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the
date of the financial statements and the amount of the loss can be reasonably estimated. Accounting for contingencies such as legal matters
requires significant judgment. Many of these legal matters can take years to resolve. Generally, as the time period increases over which
the uncertainties are resolved, the likelihood of changes to the estimate of the ultimate outcome increases.
|
Concentration of Credit Risk |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentrations of credit risk are cash arising from its normal business activities.
The Company has its cash in high credit quality institutions. The Company currently does not provide for or issue extensions of credit
to its clients, vendors or employees. If the Company’s board of directors elected to make a change in current policy, management,
pursuant to policy and procedure implementation of the same, would establish methodologies for monitoring and assessing corresponding
risks, inclusive of the potential for concentrations and the related adequacy of loss reserves going forward.
|
Advertising |
Advertising
Costs
associated with advertising and promotions are expensed as incurred.
|
Employee Stock Based Compensation |
Employee
Stock Based Compensation
The
Company accounts for its share-based compensation plan in accordance with FASB ASC 718, Stock Compensation, which establishes
a fair value method of accounting for stock-based compensation plans. The Company records stock compensation expense based on the value
of the number of shares vesting specified periods over three years.
Stock-based
compensation issued to employees and members of our board of directors is measured at the date of grant based on the estimated fair value
of the award, net of estimated forfeitures. The grant date fair value of a stock-based award is recognized as an expense over the requisite
service period of the award on a straight-line basis.
For
purposes of determining the variables used in the calculation of stock-based compensation issued to employees, the Company performs an
analysis of current market data and historical data to calculate an estimate of implied volatility, the expected term of the option and
the expected forfeiture rate. With the exception of the expected forfeiture rate, which is not an input, we use these estimates as variables
in the Black-Scholes option pricing model. Depending upon the number of stock options granted any fluctuations in these calculations
could have a material effect on the results presented in our statements of operations. In addition, any differences between estimated
forfeitures and actual forfeitures could also have a material impact on our financial statements.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
On
December 13, 2023, the FASB issued ASU No. 2023-08, Intangibles - Goodwill and Other - Crypto Assets (Topic 350-60): Accounting for and
Disclosure of Crypto Assets. ASU 2023-08 requires entities to measure crypto assets that meet specific criteria at fair value with changes
recognized in net income each reporting period. Additionally, ASU 2023-08 requires an entity to present crypto assets measured at fair
value separately from other intangible assets in the balance sheets and record changes from remeasurement of crypto assets separately
from changes in the carrying amounts of other intangible assets in the income statement. The new standard is effective for all entities
for the fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted.
Where applicable the Company will adopt ASU 2023-08 when it is effective from its fiscal year beginning January 1, 2025. The adoption
of ASU 2023-08 will have a material impact on the Consolidated Financial Statements.
Other
recently issued accounting updates are not expected to have a material impact on the Company’s Financial Statements.
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v3.24.2.u1
Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Schedule of Estimated Useful Lives of Asset Categories |
The
estimated useful lives of the respective asset categories are as follows:
Schedule
of Estimated Useful Lives of Asset Categories
Development
costs |
|
3
years |
Intangible
assets excluding development costs |
|
10
years |
Other
Intangible assets – Core technology platforms |
|
3
to 5
years |
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v3.24.2.u1
Earnings Per Share (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Schedule of Computation of Basic and Diluted Net Income Per Common Share |
The
following table sets forth the computation of basic and diluted net income per common share:
Schedule
of Computation of Basic and Diluted Net Income Per Common Share
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Six
Months Ended June 30, | | |
Three
Months Ended June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Net
income (loss) | |
$ | (733,527 | ) | |
$ | (327,805 | ) | |
$ | (439,608 | ) | |
$ | (148,325 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted
average shares of common stock outstanding – Basic and diluted | |
| 27,410,234 | | |
| 24,674,224 | | |
| 27,410,234 | | |
| 26,668,975 | |
| |
| | | |
| | | |
| | | |
| | |
Net
loss per share: | |
| | | |
| | | |
| | | |
| | |
Earnings
per share – Basic and diluted | |
| (0.03 | ) | |
| (0.01 | ) | |
| (0.02 | ) | |
| (0.00 | ) |
|
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v3.24.2.u1
Organization and Operations (Details Narrative) - USD ($)
|
|
1 Months Ended |
|
|
|
Dec. 15, 2023 |
Jan. 31, 2023 |
Jun. 30, 2024 |
Dec. 31, 2023 |
Sep. 30, 2022 |
Orebits Corp [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Transferred right title and interest |
9,700
|
|
|
|
|
Estimated value |
$ 17,600,000
|
|
|
|
|
Increase in assets |
17,643,284
|
|
|
|
|
Increase in liabilities |
$ 0
|
|
|
|
|
Orebits Corp [Member] | Common Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Exchange shares of series c preferred stock |
910,000
|
|
|
|
|
Controlling interests |
100.00%
|
|
|
|
|
Series A Preferred Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Number of shares issued |
|
3,600
|
|
|
|
Sale of stock consideration |
|
$ 214,286
|
|
|
|
Preferred stock, shares authorized |
|
|
6,000
|
6,000
|
6,000
|
Preferred stock, shares issued |
|
|
4,600
|
4,600
|
|
Preferred stock, shares outstanding |
|
|
4,600
|
4,600
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Preferred stock, shares authorized |
|
|
910,000
|
910,000
|
|
Preferred stock, shares issued |
|
|
910,000
|
910,000
|
|
Preferred stock, shares outstanding |
|
|
910,000
|
910,000
|
|
Series C Preferred Stock [Member] | Orebits Corp [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Exchange shares of series c preferred stock |
910,000
|
|
|
|
|
Share Purchase Agreement [Member] | Series A Preferred Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Number of shares issued |
|
3,600
|
|
|
|
Sale of stock consideration |
|
$ 214,286
|
|
|
|
Purchase Agreement [Member] | Series A Preferred Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Share issuable upon preferred stock conversion |
|
10,000
|
|
|
|
Preferred stock, shares authorized |
|
6,000
|
|
|
|
Preferred stock, shares issued |
|
4,600
|
|
|
|
Preferred stock, shares outstanding |
|
4,600
|
|
|
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Schedule of Computation of Basic and Diluted Net Income Per Common Share (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
|
|
|
|
|
Net income (loss) |
$ (439,608)
|
$ (293,919)
|
$ (148,325)
|
$ (179,480)
|
$ (733,527)
|
$ (327,805)
|
Basic |
27,410,234
|
|
26,668,975
|
|
27,410,234
|
24,674,224
|
Diluted |
27,410,234
|
|
26,668,975
|
|
27,410,234
|
24,674,224
|
Earnings per share - Basic |
$ (0.02)
|
|
$ (0.00)
|
|
$ (0.03)
|
$ (0.01)
|
Earnings per share - Diluted |
$ (0.02)
|
|
$ (0.00)
|
|
$ (0.03)
|
$ (0.01)
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v3.24.2.u1
Earnings Per Share (Details Narrative)
|
6 Months Ended |
Jun. 30, 2024
shares
|
Share-Based Payment Arrangement, Option [Member] |
|
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items] |
|
Warrants outstanding |
550,000
|
Series A Preferred Stock [Member] |
|
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items] |
|
Stock options outstanding |
5,403
|
Series A Preferred Stock [Member] | Share-Based Payment Arrangement, Option [Member] |
|
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items] |
|
Stock options outstanding |
54,030,000
|
Series C Convertible Preferred Stock [Member] | Share-Based Payment Arrangement, Option [Member] |
|
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items] |
|
Warrants outstanding |
910,000
|
Series C Preferred Stock [Member] | Share-Based Payment Arrangement, Option [Member] |
|
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items] |
|
Stock options outstanding |
18,200,000
|
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v3.24.2.u1
Prepaid Expenses (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
May 31, 2024 |
Dec. 31, 2023 |
Aug. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Annual fee |
|
|
$ 9,780
|
$ 138,580
|
$ 67,760
|
$ 191,580
|
$ 183,760
|
Amortized expenses |
|
|
|
2,445
|
|
4,890
|
|
Prepaid expense balance |
|
|
|
815
|
|
815
|
|
Payments to employees |
|
$ 100,000
|
|
|
|
|
|
Prepaid expenses |
|
$ 109,764
|
|
104,325
|
|
104,325
|
|
Payments to vendors |
$ 2,699
|
|
|
|
|
|
|
Consultant [Member] |
|
|
|
|
|
|
|
Prepaid expenses |
|
|
|
100,000
|
|
100,000
|
|
M2 Compliance LLC [Member] | Service Agreement [Member] |
|
|
|
|
|
|
|
Annual fee |
|
|
6,495
|
|
|
|
|
Amortized expenses |
|
|
|
1,624
|
|
3,248
|
|
Prepaid expense amortization |
|
|
$ 8,965
|
|
|
5,684
|
|
Prepaid expense balance |
|
|
|
$ 811
|
|
$ 811
|
|
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v3.24.2.u1
Intangible Assets (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
12 Months Ended |
Oct. 31, 2023 |
May 31, 2023 |
Mar. 31, 2023 |
Feb. 28, 2023 |
Jan. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Payments to obtain assets |
|
|
|
|
|
|
|
$ 353,690
|
|
Net value of intangible assets |
|
|
|
|
|
$ 18,379,927
|
18,379,927
|
|
$ 18,400,927
|
Impairment loss |
$ 8,199
|
|
|
|
|
|
|
|
|
Asset value |
|
|
|
|
|
|
|
|
$ 327,501
|
Amortized |
|
|
|
|
|
2,445
|
4,890
|
|
|
Amortization of intangible assets |
|
|
|
|
|
|
21,000
|
$ 21,000
|
|
Orebits Acquisition Corp [Member] |
|
|
|
|
|
|
|
|
|
Ownership percentage |
|
|
|
|
|
|
|
|
100.00%
|
Orebits Acquisition Corp [Member] |
|
|
|
|
|
|
|
|
|
Shares, issued |
|
|
|
|
|
|
|
|
9,699.7082
|
Orebits Acquisition Group [Member |
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
|
|
|
910,000
|
Orebits Acquisition Group [Member | Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
|
|
|
910,000
|
Orebits Acquistion Corp [Member] |
|
|
|
|
|
|
|
|
|
Estimated value |
|
|
|
|
|
|
17,643,284
|
|
$ 17,643,284
|
Share price |
|
|
|
|
|
|
|
|
$ 1,818.95
|
Service Agreement [Member] | Nodalium Inc [Member] |
|
|
|
|
|
|
|
|
|
Payments to obtain assets |
|
|
|
|
$ 80,000
|
|
|
|
|
Net value of intangible assets |
|
|
|
|
|
80,000
|
80,000
|
|
|
Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
|
Payments to obtain assets |
|
|
|
$ 335,700
|
|
|
|
|
|
Net value of intangible assets |
|
|
|
|
|
327,501
|
327,501
|
|
|
Cash paid as per agreement |
|
$ 85,700
|
|
|
|
|
|
|
|
Number of shares issued |
|
1,136,364
|
|
|
|
|
|
|
|
Amortized |
|
|
|
$ 0
|
|
|
|
|
|
Impairment loss |
|
|
|
|
|
|
0
|
|
|
Partnership Agreement [Member] | Orebits Acquisition Group [Member |
|
|
|
|
|
|
|
|
|
Payments to obtain assets |
|
|
$ 84,000
|
|
|
|
|
|
|
Net value of intangible assets |
|
|
|
|
|
0
|
0
|
|
|
Amortization of intangible assets |
|
|
|
|
|
|
21,000
|
|
|
Agreement [Member] | Instruxi Limited [Member] |
|
|
|
|
|
|
|
|
|
Payments to obtain assets |
|
|
|
|
|
|
329,142
|
|
|
Net value of intangible assets |
|
|
|
|
|
$ 329,142
|
$ 329,142
|
|
|
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v3.24.2.u1
Related-Party Transactions (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
|
Jan. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Mar. 30, 2023 |
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
Deferred revenue |
|
|
|
|
|
|
$ 130,500
|
Revenue recognized |
|
|
$ 32,625
|
$ 32,625
|
$ 32,625
|
|
|
Related Party [Member] |
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
Related party paid expense |
|
|
|
526,232
|
$ 119,690
|
|
|
Due to related parties |
|
694,141
|
|
694,141
|
|
$ 167,909
|
|
Deferred revenue |
|
|
|
|
|
$ 32,625
|
|
Series A Preferred Stock [Member] |
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
Sale of stock, shares issued |
3,600
|
|
|
|
|
|
|
Proceeds from sale of stock |
$ 214,286
|
|
|
|
|
|
|
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- DefinitionAmount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.
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v3.24.2.u1
Convertible Notes (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
Nov. 30, 2023 |
Aug. 31, 2023 |
Jun. 30, 2023 |
May 31, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Dec. 31, 2023 |
Convertible notes payable |
$ 550,000
|
|
|
|
|
|
|
|
Bonus rate |
100.00%
|
|
|
|
|
|
|
|
Issuance of warrants, value |
|
$ 5,000
|
$ 71,342
|
$ 100,000
|
$ 219,500
|
$ 214,286
|
$ 176,342
|
|
Amortization of debt discount |
|
|
|
|
|
|
43,986
|
|
Interest expense |
|
|
|
|
|
|
54,981
|
|
Debt discount |
|
|
|
|
|
|
32,988
|
|
Loans payable |
|
|
|
|
|
|
517,012
|
$ 473,026
|
Interest expense |
|
|
|
|
|
|
274,247
|
|
Interest accrued |
|
|
|
|
|
|
$ 353,836
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
Issuance of warrants, shares |
550,000
|
|
|
|
|
|
|
|
Issuance of warrants, value |
$ 87,970
|
|
|
|
|
|
|
|
Convertible principal amount |
$ 1,375,000
|
|
|
|
|
|
|
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.24.2.u1
Stockholders’ Equity (Details Narrative) - USD ($)
|
|
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
12 Months Ended |
|
Nov. 30, 2023 |
Sep. 29, 2022 |
Aug. 31, 2023 |
Jun. 30, 2023 |
May 31, 2023 |
Jan. 31, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Sep. 30, 2022 |
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Common stock shares outstanding |
|
19,724,220
|
|
|
|
|
|
|
27,410,234
|
|
27,410,234
|
|
Cash consideration for preferred stock shares issued |
|
|
|
|
|
|
|
|
|
$ 433,786
|
|
|
Stock issued value |
|
|
$ 5,000
|
$ 71,342
|
$ 100,000
|
|
$ 219,500
|
$ 214,286
|
$ 176,342
|
|
|
|
Stock of conversion description |
|
|
|
|
|
|
|
|
|
|
share of Series C Preferred C Stock
is convertible into twenty (20) shares Common Stock and is entitled to twenty (20) votes per share.
|
|
Common stock shares issued |
|
|
|
|
|
|
|
|
27,410,234
|
|
27,410,234
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued value |
|
|
|
|
|
|
|
|
|
|
|
|
Stock cancelled during period, shares |
|
|
|
|
|
350
|
|
(350)
|
|
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
550,000
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued value |
$ 87,970
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of warrants, shares |
550,000
|
|
|
|
|
|
|
|
|
|
|
|
Warrant common stock par value |
$ 0.07
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of warrants, value |
$ 87,970
|
|
|
|
|
|
|
|
|
|
|
|
Warrants expire date |
Nov. 06, 2024
|
|
|
|
|
|
|
|
|
|
|
|
Nahla Jacobs [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
1,136,364
|
|
|
|
|
|
|
|
Stock issued value |
|
|
|
|
$ 250,000
|
|
|
|
|
|
|
|
Share price |
|
|
|
|
$ 0.22
|
|
|
|
|
|
|
|
Dutchess Group LLC [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
550,000
|
|
|
|
|
|
|
|
Stock issued value |
|
|
|
|
$ 121,000
|
|
|
|
|
|
|
|
Share price |
|
|
|
|
$ 0.22
|
|
|
|
|
|
|
|
Series A Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
1,000
|
|
|
|
|
|
|
|
Shares of preferred stock, authorized |
|
|
|
|
|
|
|
|
6,000
|
|
6,000
|
6,000
|
Shares of preferred stock, par value |
|
|
|
|
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
$ 0.0001
|
Number of shares convertible |
|
|
|
|
|
|
|
|
10,000
|
|
|
|
Preferred stock voting rights |
|
|
|
|
|
|
|
|
vote on matters as to which holders of the Common Stock shall be
entitled to vote at a rate of Ten Thousand (10,000) votes per share of Series A Preferred Stock
|
|
|
|
Stock issued value |
|
|
|
|
$ 219,500
|
|
|
|
|
|
|
|
Shares of preferred stock issued |
|
|
|
|
|
|
|
|
4,600
|
|
4,600
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
4,600
|
|
4,600
|
|
Series A Preferred Stock [Member] | Former Major Shareholder [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Cash consideration for preferred stock shares issued |
|
|
|
|
|
$ 214,286
|
|
|
|
|
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
3,600
|
|
|
|
|
|
|
Cash consideration |
|
|
|
|
|
$ 214,286
|
|
|
|
|
|
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Shares of preferred stock, authorized |
|
|
|
|
|
|
|
|
|
|
|
6,000
|
Shares of preferred stock, par value |
|
|
|
|
|
|
|
|
|
|
|
$ 0.0001
|
Number of shares convertible |
|
|
|
|
|
|
|
|
1,000
|
|
|
|
Shares of preferred stock issued |
|
|
|
|
|
6,000
|
|
|
|
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
6,000
|
|
|
|
|
|
|
Preferred stock shares, converted to common stock |
|
|
|
|
|
6,000,000
|
|
|
|
|
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Shares of preferred stock, authorized |
|
|
|
|
|
|
|
|
910,000
|
|
910,000
|
|
Shares of preferred stock, par value |
|
|
|
|
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
|
Shares of preferred stock issued |
|
|
|
|
|
|
|
|
910,000
|
|
910,000
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
910,000
|
|
910,000
|
|
Series C Preferred Stock [Member] | Orebits Acquisition Group [Member |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Shares of preferred stock issued |
|
|
|
|
|
|
|
|
|
|
910,000
|
|
Sell-Off Agreemer [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
15,306,119
|
|
|
|
|
|
|
|
|
|
|
Contribution Agreement [Member] | Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
6,000
|
|
|
|
|
|
|
Shares of preferred stock, authorized |
|
|
|
|
|
6,000
|
|
|
|
|
|
|
Stock issued value |
|
|
|
|
|
$ 35,714
|
|
|
|
|
|
|
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