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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

x☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

~~ANNUAL~~For ~~REPORT~~the ~~PURSUANT~~fiscal TOyear ~~SECTION~~ended December ~~13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934~~31, 2023

For the fiscal year ended December 31, 2022

¨☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission File No. 000-54624

BOWMO, INC.

(Exact name of registrant as specified in its charter)

Wyoming		26-4144571
(State or other jurisdiction ofincorporation or organization)		(I.R.S. EmployerIdentification No.)
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)
99 Wall Street, Suite 891, New York City, New York		10005
99 Wall Street, Suite 891 New York, New York 10005		10005
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 398-0002

Securities registered under Section 12(b) of the Exchange Act: None.

Securities registered under Section 12(g) of the Exchange Act: common stock, par value $0.0001 per share.

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

¨Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports to be filed by Section 13 and Section 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 ☒

xIndicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to file such reports). Yes ☐ No ☒

Indicate by check mark if ~~the~~disclosure ~~registrant~~of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not ~~required~~contained herein, toand ~~file~~will ~~reports~~not ~~pursuant~~be contained, to ~~Section~~the 13best of registrant’s knowledge, in definitive proxy or ~~Section~~information ~~15(d)~~statements incorporated by reference in Part III of ~~the~~this ~~Exchange~~Form ~~Act.~~10-K ~~Yes~~or any amendment to this Form 10-K. ☒

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to file such reports). Yes

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer ¨☐ Accelerated filer ¨☐ Non-accelerated filer x☒ Smaller reporting company x☒ 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 has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

~~Indicate~~If bysecurities ~~check~~are ~~mark~~registered ~~whether~~pursuant ~~the registrant has filed a report on and attestation~~ to ~~its~~Section ~~management’s~~12(b) ~~assessment~~ of the ~~effectiveness~~Act, ofindicate ~~its~~by ~~internal~~check ~~control~~mark ~~over~~whether the financial ~~reporting~~statements ~~under Section 404(b)~~ of the ~~Sarbanes-Oxley~~registrant included ~~Act~~in ~~(15~~the ~~U.S.C.~~filing ~~7262(b))~~reflect by the ~~registered~~correction ~~public~~of ~~accounting~~an ~~firm~~error ~~that~~to ~~prepared~~previously or issued ~~its~~financial ~~audit report~~statements. ☐

¨Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-b2 of the Exchange Act). Yes ☐ No ☒

¨As of June 30, 2023, the last business day of the registrant’s most recently completed second quarter, the aggregate market value of the shares of common stock held by non-affiliates of the registrant was approximately $13,645 based on a per share price of $0.0001, the closing price of the registrant’s common stock on that date.

NoAs of October 9, 2024, the registrant had 136,458,010 shares of common stock issued and outstanding.

xDocuments Incorporated by Reference: None.

3,125,795

31,297,119,462

Documents Incorporated by Reference:

None.

TABLE OF CONTENTS

PART I
ITEM 1.	BUSINESS	1
ITEM 1A.	RISK FACTORS	2
ITEM 1B.	UNRESOLVED STAFF COMMENTS CYBERSECURITY	122
ITEM 2.	PROPERTIES	12
ITEM 1C.	CYBERSECURITY	2
ITEM 3.	LEGAL PROCEEDINGS	12
ITEM 2.	PROPERTIES	3
ITEM 4.	MINE SAFETY DISCLOSURES	12
ITEM 3.	LEGAL PROCEEDINGS	3
ITEM 4.	MINE SAFETY DISCLOSURES	3
PART II
ITEM 5.	MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES	123
ITEM 6.	RESERVED	144
ITEM 7.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	144
ITEM 7A.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	167
ITEM 8.	FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA	F-1
ITEM 9.	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	178
ITEM 9A.	CONTROLS AND PROCEDURES	178
ITEM 9B.	OTHER INFORMATION	189
ITEM 9C.	DISCLOSURES REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS	189
PART III
ITEM 10.	DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE	1910
ITEM 11.	EXECUTIVE COMPENSATION	2112
ITEM 12.	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	2213
ITEM 13.	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE	2315
ITEM 14.	PRINCIPAL ACCOUNTING FEES AND SERVICES	2315
PART IV
ITEM 15.	EXHIBITS, FINANCIAL STATEMENT SCHEDULES	2516
SIGNATURES		2617

FORWARD-LOOKING STATEMENTS

This Report on Form 10-K (this “Report”) contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1934, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), that involve substantial risks and uncertainties. Forward-looking statements present our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. Forward-looking statements involve risks and uncertainties and include statements regarding, among other things, our projected revenue growth and profitability, our growth strategies and opportunity, anticipated trends in our market and our anticipated needs for working capital. They are generally identifiable by use of the words “may,” “will,” “should,” “anticipate,” “estimate,” “plans,” “potential,” “projects,” “continuing,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend” or the negative of these words or other variations on these words or comparable ~~terminology.~~

terminology.

From time to time, forward-looking statements also are included in our other periodic reports on Forms 10-Q and 8-K, in our press releases, in our presentations, on our website and in other materials released to the public. Any or all of the forward-looking statements included in this Report and in any other reports or public statements made by us are not guarantees of future performance and may turn out to be inaccurate. These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements. In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Report. All subsequent written and oral forward-looking statements concerning other matters addressed in this Report and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Report.

Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

~~For~~In ~~discussion~~this ofAnnual ~~factors~~Report, ~~that~~unless weotherwise ~~believe~~indicated or ~~could~~the ~~cause~~context ~~our~~otherwise ~~actual~~requires, ~~results~~“bowmo, tothe ~~differ~~“Company”, ~~materially~~“we”, ~~from~~“us” ~~expected~~or ~~and~~“our” ~~historical~~refer to ~~results~~bowmo, ~~see~~Inc., ~~“Item~~a 1ANevada —corporation, ~~Risk~~and ~~Factors”~~its ~~below~~subsidiaries.

In this Report, unless otherwise indicated or the context otherwise requires, “bowmo, the “Company”, “we”, “us” or “our” refer to bowmo, Inc., a Nevada corporation, and its subsidiaries.

Cruzani, Inc., a Wyoming corporation that was incorporated on February 5, 1999 (“Cruzani”), was previously a franchise development company that built and represented popular franchise concepts, and other related businesses, throughout the United States as well as in international markets.

On April 29, 2022, Cruzani entered into an Agreement and Plan of Merger (the “Merger Agreement”) with bowmo Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Cruzani (“Merger Sub”), bowmo, Inc., a Delaware corporation that was incorporated on May 22, 2015 (“Target”), and Michael E. Lakshin on behalf of Target’s stockholders. Pursuant to the Merger Agreement, on May 4, 2022, Merger Sub was merged with and into Target with Target surviving the merger as the wholly owned subsidiary of Cruzani (the “Merger”). As consideration for the Merger, Cruzani received all of the issued and outstanding shares of capital stock of Target, and the legacy stockholders of Target received shares of Series G preferred stock of Cruzani having voting rights equivalent to 78% of the total voting rights of all holders of capital stock of Cruzani.

On June 16, 2022, Cruzani filed articles of amendment with the Secretary of State of the State of Wyoming to change its name to “bowmo, Inc.”

`PART I

~~ITEM~~Item 1. ~~BUSINESS~~Business.

~~Overview~~Background

~~VIBM~~Cruzani, Inc., a Wyoming corporation that was incorporated on February 5, 1999 (“Cruzani”), was previously a franchise development company that built and represented popular franchise concepts, and other related businesses, throughout the United States as well as in international markets.

~~HR-Tech~~On April 29, 2022, Cruzani entered into an Agreement and Plan of Merger (the “Merger Agreement”) with bowmo Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Cruzani (“Merger Sub”), bowmo, Inc., a Delaware corporation that was incorporated on May 22, 2015 (“Target”), and Michael E. Lakshin on behalf of Target’s stockholders. Pursuant to the Merger Agreement, on May 4, 2022, Merger Sub was merged with and into Target with Target surviving the merger as the wholly owned subsidiary of Cruzani (the “Merger”). As consideration for the Merger, Cruzani received all of the issued and outstanding shares of capital stock of Target, and the legacy stockholders of Target received shares of Series G preferred stock of Cruzani having voting rights equivalent to 78% of the total voting rights of all holders of capital stock of Cruzani.

AIOn June 16, 2022, Cruzani filed articles of amendment with the Secretary of State of the State of Wyoming to change its name to “bowmo, Inc.”

~~SaaS~~Recent Event

~~RaaS~~On March 22, 2024, we entered into a Plan and Agreement of Merger (the “Merger Agreement”) with OWNverse, LLC, a Delaware limited liability company (“OWNverse”), pursuant to which OWNverse would become a wholly-owned subsidiary of our company. Pursuant to the Merger Agreement, our company would deliver an aggregate of 2,000 shares of to-be-designated Series I Preferred Stock of the Company, an aggregate of $2,000,000 in principal amount promissory notes that are to be due and payable two years from their issuance dates and promissory notes with an aggregate of up to $270,000 that are to be due and payable six months from their issuance dates. The consummation of the Merger Agreement has not been completed, due to our company’s lack of capital. There is no assurance that we will be able to obtain sufficient capital to do so. However, the owners of OWNverse remain, as of the date of this Annual Report, committed to completing the Merger.

~~RPO~~Overview

InPrior ~~addition,~~to ~~our~~the ~~VIBM~~Merger, ~~offers~~Cruzani ~~unique~~was ~~added~~reassessing ~~value~~its business ~~via~~model ~~e-learning~~and ~~programs~~strategic bygoals. ~~Interview~~Upon ~~Mastery®~~completion ~~and~~of ~~Selecting~~the ~~Excellence®~~Merger, ~~designed~~however, bywe ~~Michael~~have R.decided ~~Neece,~~to ~~one~~pursue our Vertically Integrated Business Model (“VIBM”) which is capable of ~~the~~providing ~~pioneers~~services inand added value to all segments of the human resources etechnology (“HR-~~learning~~Tech”) market ~~field~~globally. ~~Both~~Our ~~programs~~goal ~~have~~is ~~been~~to ~~continually~~constantly ~~improving~~improve inour ~~order~~HR-Tech platform to ~~solve~~address ~~the~~present ~~challenges~~and future market needs by offering a unique combination of ~~today’s~~proprietary ~~job~~artificial intelligence (“AI”) based technology with a do-~~market~~it-yourself ~~realities~~sourcing ~~for~~experience ~~more~~able to ~~than~~match 20candidates ~~years~~to jobs without having to use keyword searches or Boolean strings.

Our ~~clients~~AI-driven ~~receive~~platform ~~assistance~~will ~~across~~automate ~~all~~the ~~recruiting~~end-to-end hiring ~~functions,~~processes ~~such~~with asits ~~job~~AI-~~description~~based ~~development,~~matching ~~branded~~engine ~~career~~while providing just-~~page~~in-time ~~management~~content, ~~pre-employment~~resources, and tools, such as video interviewing and cultural and technical assessments, ~~and~~so athat ~~video~~hiring ~~interview~~organizations ~~platform—all~~can ~~managed~~vet bytheir acandidates. ~~team~~We ofrefer ~~experienced~~to ~~recruiters~~this as Software as a Service (“SaaS”).

~~With~~We expect to complete our ~~HR-Tech~~VIBM ~~platform~~by our Recruiting as a ~~foundation~~Service ~~for~~(“RaaS”) ~~our~~which ~~VIBM—performing~~allows ~~matching~~clients ~~and~~to ~~sourcing~~outsource atthe management of the ~~core—we~~recruiting ~~are~~process ~~reshaping~~(“RPO”). ~~how~~Our RaaS ~~businesses~~offering ~~find~~will ~~talent~~complement ~~and~~our ~~provide~~improved HR-Tech platform by offering our clients with a ~~quality~~choice onof high-~~demand~~touch ~~experience~~and high-tech services strategically geared to market needs and objectives.

~~Management~~In addition, since our acquisition of Interview Mastery® from Michael R. Neece, our current Chief Product Officer, our VIBM offers unique added value via e-learning programs by Interview Mastery® and Selecting Excellence®, designed by Michael R. Neece, one of the pioneers in the human resources e-learning field. Both programs have been continually improving in order to solve the challenges of today’s job-market realities for more than 20 years.

Our ~~executives~~clients ~~are~~receive ~~seasoned~~assistance ~~professionals~~across inall ~~internet-enabled~~recruiting functions, ~~businesses~~such ~~and~~as ~~the~~job-description ~~recruitment~~development, ~~industry.~~branded ~~Our~~career-page management, ~~team~~pre-employment ~~has~~and ~~participated~~cultural inassessments, ~~multiple~~and ~~successful~~a ~~investments~~video ~~and~~interview platform—all ~~transactions~~managed ~~and~~by ~~has~~a ~~extensive~~team ~~business~~of ~~and~~experienced ~~financial acumen~~recruiters.

·With ~~Edward~~our ~~Aizman,~~HR-Tech ~~Director,~~platform ~~Chief~~as ~~Executive~~a ~~Officer,~~foundation ~~Secretary~~for our VIBM—performing matching and ~~Treasurer~~sourcing at the core—we are reshaping how businesses find talent and provide a quality on-demand experience.

~~· Michael E. Lakshin, Chairman of the Board and President~~1

~~· Conrad Huss, Co-Chairman of the Board~~Facilities

~~Facilities~~The Company currently has no ownership or leases of property. The Company’s business mailing address is 99 Wall Street, Suite 891, New York, New York 10005.

~~The Company currently has no ownership or leases of property. The Company’s business mailing address is 99 Wall Street, Suite 891, New York City, New York.~~ Employees

~~Employees~~The Company does not have any employees other than our executive officers. There are no collective-bargaining agreements with our employees, and we have not experienced work interruptions or strikes. We believe our relationship with our employees is good. Each of our executive officers has entered into an employment contract with our company.

~~The~~Item ~~Company does not have any employees other than our Management~~1A. ~~There~~Risk ~~are no collective-bargaining agreements with our employees, and we have not experienced work interruptions or strikes~~Factors. ~~We believe our relationship with our employees is good. Our Chief Executive currently has an employment contract.~~

1Not applicable to a smaller reporting company.

~~ITEM~~Item 1A1B. ~~RISK~~Unresolved ~~FACTORS~~Staff Comments.

InNot addition to other information in this Annual Report on Form 10-K and in other filings we make with the Securities and Exchange Commission, the following risk factors should be carefully considered in evaluating our business as they may have a significant impact on our business, operating results and financial conditionapplicable. If any of the following risks actually occurs, our business, financial condition, results of operations and future prospects could be materially and adversely affected. Because of the following factors, as well as other variables affecting our operating results, past financial performance should not be considered as a reliable indicator of future performance and investors should not use historical trends to anticipate results or trends in future periods.

~~Investing~~Item ~~in our common stock involves a high degree of risk~~1C. You should carefully consider the risks described below, as well as the other information in this prospectus, including our financial statements and the related notes and “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” before deciding whether to invest in our common stockCybersecurity. The occurrence of any of the events or developments described below could harm our business, financial condition, operating results, and growth prospects. In such an event, the market price of our common stock could decline, and you may lose all or part of your investment. Additional risks and uncertainties not presently known to us or that we currently deem immaterial also may impair our business operations.

~~Risk~~We ~~Factors~~use, ~~Related~~store and process data for and about our customers, employees, partners and suppliers. We have not yet implemented a formal cybersecurity risk management program designed to ~~Our~~identify, ~~Business~~assess and mitigate risks from cybersecurity threats to this data, our systems and business operations. We intend to implement a cybersecurity risk management program before the end of 2024.

~~Our~~Cyber ~~existing~~Risk ~~financial~~Management and ~~resources are insufficient to pay for our ongoing operating expenses.~~Strategy

WeUnder the oversight of the Board of Directors (since we do not currently have ~~limited~~an ~~financial~~Audit ~~resources~~Committee), we intend to implement and ~~other~~maintain ~~assets~~a torisk ~~pay~~management program that includes processes for the systematic identification, assessment, management, and treatment of cybersecurity risks. Our cybersecurity oversight and operational processes would be integrated into our ~~ongoing~~overall ~~operating~~risk ~~expenses~~management processes. InWe intend to implement a risk-based approach to the ~~short~~management ~~term~~of cyber threats, ~~unless~~supported weby ~~are~~cybersecurity ~~able~~technologies, including automated tools, designed to ~~raise~~monitor, identify ~~additional~~and ~~capital~~address cybersecurity risks. In support of this approach, it is expected that we ~~will~~would behave ~~unable~~a third-party security consultant implement processes to ~~pay~~assess, ~~for~~identify and manage security risks to our ~~ongoing~~company, ~~operating~~including ~~expenses~~in the pillar areas of security and ~~may~~compliance, application ~~not~~security, beinfrastructure ~~able~~security and data privacy. This process, once implemented, would include regular compliance and critical system access reviews. In addition, we intend to ~~continue~~conduct application security assessments, vulnerability management, penetration testing, security audits and ongoing risk assessments as apart ~~going~~of ~~concern~~our risk management process.

We ~~may~~expect ~~never~~to ~~achieve~~utilize third orparties ~~sustain~~and ~~profitability~~consultants orto ~~positive~~assist ~~cash~~in ~~flow~~the ~~from~~identification ~~operations~~and assessment of risks, including to support tabletop exercises and to conduct security testing. We intend to utilize well-known cloud-based technologies and service providers, such as Amazon AWS, Microsoft Office, and Google enterprise to provide protection against cybersecurity threats.

~~As of December 31~~Further, ~~2022,~~ we ~~had~~intend ~~an accumulated deficit of approximately $9.2. million. We expect~~ to put ~~continue~~processes to incur substantial expenditures to develop and market our services and could continue to incur losses and negative operating cash flow for the foreseeable future. We may never achieve profitability or positive cash flow in ~~the~~place ~~future,~~that ~~and~~would ~~even~~evaluate ifpotential werisks ~~do,~~from wecybersecurity ~~may~~threats ~~not~~associated bewith ~~able~~our touse ~~continue~~of ~~being~~third-party ~~profitable.~~service ~~Any~~providers that ~~failure to achieve and maintain profitability~~ would ~~continue to~~ have anaccess ~~adverse~~to ~~effect on~~ our ~~stockholders’~~data, ~~deficit~~including ~~and working capital and could result in~~ a ~~decline~~review inprocess ~~the~~for ~~price~~such ofproviders’ ~~our~~cybersecurity ~~Common~~practices, ~~Stock~~risk orassessments, ~~cause~~contractual requirement usand tosystem ~~cease operations~~monitoring.

~~Because~~Part weof ~~have~~our aintended program ~~limited~~would ~~operating~~be ~~history~~ongoing ~~under~~evaluation ~~our~~and ~~current~~enhancement ~~platform,~~of itour issystems, ~~difficult~~controls toand ~~evaluate~~processes ~~our~~where ~~business~~possible, ~~and~~including ~~future~~in ~~prospects~~response ~~which~~to ~~increases~~actual or ~~the~~perceived ~~risks~~threats ~~associated~~specific ~~with~~to anus ~~investment~~or inexperienced ~~our~~by ~~Common~~other ~~Stock~~companies.

WeRisks ~~launched~~from ~~the~~cybersecurity threats Company in May 2015 and operated our current HR-Tech platform powered by AI since October 2015, and we then put into a multi-year process of further development, integration, and branding. As a result, our platform and business model have ~~not been fully proven~~, ~~and we have only a limited operating history on which~~ to ~~evaluate our business and future prospects. We have encountered~~date, and will continue to encounter, risks and difficulties frequently experienced by growing companies in rapidly changing industries, including our ability to achieve market acceptance of our platform and attract, retain and incentivize recruiters on our platform, as well as respond to competition and plan for and scale our operations to address future growth. We may not ~~be successful in addressing these and other challenges we may face in the future, and our business and future prospects may be~~ materially ~~and adversely~~ affected ~~if we do not manage these and other risks successfully. Given our limited operating history~~us, ~~we may be unable to effectively implement~~ our business ~~plan~~strategy, ~~which~~results ~~could~~of ~~materially~~operations ~~harm our business~~ or ~~cause~~financial ~~us to scale down or cease our operations~~condition.

~~Our business depends on a strong reputation and anything that harms our reputation will likely harm our results of operations.~~2

AsItem a provider of permanent staffing solutions as well as consulting and e-Learning services for the HR market, our reputation is dependent upon the performance of the employees we place with our clients and the services rendered by our consultants2. ~~We depend on our reputation and name recognition to secure engagements and to hire qualified employees and consultants~~Properties. If our clients become dissatisfied with the performance of those employees or consultants or if any of those employees or consultants engage in or are believed to have engaged in conduct that is harmful to our clients, our ability to maintain or expand our client base will be harmed. Any of the foregoing is likely to materially adversely affect us.

WeThe ~~may~~Company becurrently ~~unable~~has tono ~~find~~ownership ~~sufficient~~or ~~candidates~~leases of ~~for~~property. ~~our~~The ~~staffing~~Company’s business mailing address is 99 Wall Street, Suite 891, New York City, New York.

~~Our~~Item staffing services business consists of the placement of individuals seeking employment. There can be no assurance that candidates for employment will continue to seek employment through us. Candidates generally seek positions through multiple sources, including the Company and our competitors. In the fall of 2019, unemployment rates were at historical lows. The COVID-19 pandemic has had a significant effect on unemployment in every state, industry, and major demographic group in the United States and peaked to unprecedented levels in April 2020. According to a release by the U.S. Bureau of Labor Statistics, State Employment and Unemployment Summary on June 17, 2022, (i) unemployment rates were lower in May 2022 in 16 states and stable in 34 states and the District of Columbia, (ii) all 50 states and the District of Columbia had jobless rate decreases from a year earlier, (iii) the national unemployment rate remained at 3.6% ~~but~~Legal ~~was 2~~Proceedings.2% points lower than in May 2021 and (iv) the U.S. economy finally climbed within 1 million jobs of pre-COVID levels with 390,000 jobs added in May 2022. The availability of qualified talent may change or become scarcer, depending on macro-economic conditions outside of the Company’s control. If finding sufficient eligible candidates to meet employers’ demands becomes more challenging due to falling unemployment rates or other talent availability issues, the Company may experience a shortage of qualified candidates. Any shortage of candidates could materially adversely affect the Company.

WeFrom ~~may~~time ~~require~~to ~~additional~~time, ~~capital~~we tomay ~~fund~~become ~~our~~involved ~~business~~in various lawsuits and ~~support~~legal ~~our~~proceedings ~~growth,~~which ~~and~~arise ~~our~~in ~~inability~~the toordinary ~~generate~~course ~~and~~of ~~obtain~~business. ~~such~~Litigation ~~capital~~is onsubject ~~acceptable~~to ~~terms~~inherent uncertainties, and an adverse result in these or atother ~~all,~~matters ~~could~~may ~~harm~~arise ~~our~~from ~~business,~~time ~~operating~~to ~~results,~~time ~~financial~~that ~~condition,~~may ~~and~~harm ~~prospects~~our business.

WeAs ~~intend~~of ~~to continue to make substantial investments to fund our business and support our growth. In addition, we may require additional funds to respond to business challenges, including~~ the ~~need~~date toof ~~develop~~this ~~new features or enhance our solutions~~filing, ~~improve~~there ~~our~~are ~~operating~~no ~~infrastructure,~~material pending orlegal ~~acquire~~ or ~~develop~~governmental ~~complementary~~proceedings ~~businesses~~relating ~~and technologies. As a result, in addition~~ to ~~the revenues we generate from~~ our ~~business,~~Company ~~we may need to engage in additional equity~~ or ~~debt~~properties ~~financings~~ to ~~provide~~which ~~the funds required for these and other business endeavors. If~~ we ~~raise~~are ~~additional~~a ~~funds through future issuances of equity or convertible debt securities~~party, ~~our existing stockholders could suffer significant dilution,~~ and ~~any new equity securities we issue could have rights~~, ~~preferences, and privileges superior~~ to ~~those of holders of~~ our ~~Common Stock. Any debt financing that we may secure in the future could involve restrictive covenants relating to our capital raising activities and other financial and operational matters~~knowledge, which may make it more difficult for us to obtain additional capital and to pursue business opportunities, including potential acquisitions. We may not be able to obtain such additional financing on terms favorable to us, if at all. If we there are ~~unable~~no tomaterial ~~obtain~~proceedings ~~adequate financing or financing on terms satisfactory~~ to uswhich ~~when~~any weof ~~require it,~~ our ~~ability to continue to support our business growth and to respond to business challenges could be significantly impaired~~directors, ~~and~~executive ~~our business may be adversely impacted. In addition~~officers, ~~our inability to generate~~ or ~~obtain~~affiliates ~~the~~are ~~financial~~a ~~resources~~party ~~needed~~adverse ~~may~~to ~~require~~ us ~~to delay, scale back,~~ or ~~eliminate some or all of our operations,~~ which ~~may~~ have a material ~~significant~~interest adverse ~~impact~~to ~~on our business, operating results and financial condition~~us.

2Item 4. Mine Safety Disclosures.

IfNot we fail to completely and successfully integrate the assets we acquired, we may not fully realize the anticipated benefits from the acquisition, and our results of operations would be materially and adversely affectedapplicable.

IfThe ~~our~~Company’s ~~due~~common stock ~~diligence~~is ~~process~~not ~~with~~traded ~~respect~~on toany ~~acquisitions~~national ~~proves~~securities ~~insufficient~~exchange but is quoted on the alternative trading system operated by OTC Markets Group, Inc. we(the ~~may~~OTC ~~make~~Link ~~poor~~ATS) ~~investment~~under ~~decisions~~the “BOMO” trading symbol at the OTC Pink level. The following table summarizes the high and low historical trading prices of the Company’s common stock for the periods indicated as reported by OTCMarkets.com (as historic high and low bid prices are not reported by OTCMarkets.com).

~~Our~~Fiscal ~~management~~Year isEnded December ~~opportunistic in its approach to mergers and acquisitions. We are actively looking to grow our base of clients~~31, intellectual property, assets and suite of recruitment technology solutions. If our processes fail to identify risks and weaknesses of companies that we either acquire or purchase assets from, we may be harmed or have difficulties recouping our investments. Additionally, we may be unable to effectively integrate such assets into our existing business.2023

Our future growth depends on our ability to attract, retain and incentivize a community of recruiters and other talent acquisition professionals are needed for future growth, and the loss of such recruiters and talent acquisition professionals, or the failure to attract new ones, could adversely impact our business and future prospects.

	High		Low
First Quarter		0.20		0.098
Second Quarter		0.10		0.098
Third Quarter		0.15		0.001
Fourth Quarter		0.15		0.014

~~The~~Fiscal ~~size~~Year ofEnded December ~~our community of employers on our platform is critical to our success. Our ability to achieve profitability in the future will depend~~31, in large part, on our ability to attract new users to, and retain existing users on, our platform. Recruiters and other talent acquisition professionals on our Platform can generally decide to cease using our platform at any time. We have experienced growth in the number of recruiters and other talent acquisition professionals on our platform in recent months. This growth may not continue at the same pace in the future or at all. In addition, it is possible that the ongoing effects of COVID-19 may have an adverse effect on our user growth in the future. Achieving growth in our community of users may require us to engage in increasingly sophisticated and costly sales and marketing efforts that may not result in additional users. We may also need to modify our pricing model to attract and retain such users. If we fail to attract new users or fail to maintain or expand existing relationships in a cost-effective manner, our business and future prospects would be materially and adversely impacted.2022

If we are unable to respond to technological advancements and other changes in our industry by developing and releasing new services, or improving our existing services, in a timely and cost-effective manner or at all, our business could be materially and adversely affected.

	High		Low
First Quarter		0.40		0.20
Second Quarter		0.20		0.10
Third Quarter		1.05		0.45
Fourth Quarter		0.60		0.10

~~Our~~Registered industry is characterized by rapid technological change, frequent new service launches, changing user demands, and evolving industry standards. The introduction of new services based on technological advancements can quickly render existing services obsolete. We will need to expend substantial resources on researching and developing new services and enhancing our platform by incorporating additional features, improving functionality, and adding other improvements to meet our users’ evolving demands. We may not be successful in developing, marketing, and delivering in a timely and cost-effective manner enhancements or new features to our platform or any new services that respond to continued changes in the market. Furthermore, any enhancements or new features to our platform or any new services may contain errors or defects and may not achieve the broad market acceptance necessary to generate sufficient revenue. Moreover, even if we introduce new services, we may experience a decline in revenue from our existing services that is not offset by revenue from the new services.Holders

3As of the date of this Annual Report, there were approximately 116 record holders of our common stock and 136,458,010 shares are issued and outstanding.

~~If we experience errors, defects, or disruptions in our platform it could damage our reputation, which could in turn materially and adversely impact our operating results and growth prospects.~~Dividends

~~The~~Holders ~~performance and reliability~~ of ~~our~~the ~~platform~~Company’s iscommon ~~critical~~stock toare entitled ~~our reputation and ability~~ to ~~attract~~receive ~~and~~such ~~retain~~dividends ~~recruiters~~as ~~and~~may ~~clients.~~be ~~Any~~declared ~~system~~by ~~error or failure, or other performance problems with~~ our ~~platform~~Board ~~could harm our brand and reputation and may damage the businesses~~ of ~~users~~Directors. ~~Additionally,~~No ~~our~~dividends ~~platform~~on ~~requires~~the ~~frequent~~Company’s ~~updates,~~common ~~which~~stock ~~may~~have ever ~~contain~~been ~~undetected errors when first introduced or released. Any errors~~paid, ~~defects,~~and ~~disruptions~~the inCompany ~~service,~~does ornot ~~other~~anticipate ~~performance~~that ordividends ~~stability~~will ~~problems~~be ~~with~~paid ~~our~~on ~~platform~~its ~~could~~common ~~result~~stock in ~~negative~~the ~~publicity,~~foreseeable loss of or delay in market acceptance of our platform, loss of competitive position, delay of payment to us or recruiters, or claims by users for losses sustained by them, which could adversely impact our brand and reputation, operating results and future ~~prospects~~.

~~The continued operation of our business depends on the performance and reliability of the internet, mobile, and other infrastructures that are not under our control.~~3

~~Our~~Securities ~~business~~Authorized ~~depends~~for onissuance ~~the performance and reliability of the internet, mobile, and other infrastructures that are not always~~ under ~~our~~equity compensation ~~control~~plans. Disruptions in such infrastructures, including as the result of power outages, telecommunications delay or failure, security breach, or computer virus, as well as failure by telecommunications network operators to provide us with the bandwidth we need to provide our products and offerings, could cause delays or interruptions to our products, offerings, and platform. Any of these events could damage our reputation, resulting in fewer recruiters actively using our platform, disrupt our operations, and subject us to liability, which could adversely affect our business, financial condition, and operating results.

WeNo ~~rely~~securities onare ~~third~~authorized ~~parties~~for toissuance ~~host~~by ~~our~~the Company ~~platform,~~under ~~and~~equity ~~any~~compensation ~~disruption of service from such third parties or material change to, or termination of, our arrangement with them could adversely affect our business~~plans.

WeUnregistered ~~use~~Sales ~~third-party cloud infrastructure services providers and co-located data centers in the United States and abroad to host our platform. As~~ of ~~the~~Equity ~~date~~Securities ~~of this annual report, we outsource developers from India~~ and Use ~~Switzerland, including the head~~ of our AI Engineering, Damian Hischier, who is located in Switzerland. We do not control the physical operation of any of the data centers we use. These facilities are vulnerable to damage or interruption from earthquakes, hurricanes, floods, fires, cyber security attacks, terrorist attacks, power losses, telecommunications failures, and similar events. The occurrence of a natural disaster or an act of terrorism, a decision to close the facilities without adequate notice, or other unanticipated problems could result in lengthy interruptions to our platform. The facilities also could be subject to break-ins, computer viruses, sabotage, intentional acts of violence, and other misconduct. We may not carry sufficient business interruption insurance to compensate us for losses that may occur as a result of any events that cause interruptions in our service. We may not be able to maintain or renew our agreements or arrangements with these third-party service providers on commercially reasonable terms, or at all. If we are unable to renew our agreements on commercially reasonable terms, our agreements are terminated, or we add additional infrastructure providers, we may experience costs or downtime in connection with the transfer to, or the addition of, new data center providers. If these providers increase the cost of their services, we may have to increase the fees to use our platform, and our operating results may be adversely impacted.Proceeds

~~Because~~During wethe ~~have~~year ~~arrangements~~ended ~~with~~December ~~related~~31, ~~parties~~2023, ~~affecting~~we aissued no ~~significant~~securities ~~part~~that ofwere ~~our operations, such arrangements may~~ not ~~reflect~~registered ~~terms~~under ~~that~~the ~~would~~Securities ~~otherwise~~Act beand ~~available~~were ~~from~~not ~~unaffiliated~~previously ~~third parties~~disclosed.

WeItem rely on arrangements with related parties for support of our operations, including technical support and employer of record services, and may engage in additional related party transactions in the future6. Although we believe that the terms of our arrangements with related parties are reasonable and generally consistent with market standards, such terms do not necessarily reflect terms that we or such related parties would agree to in arms-length negotiations with an independent third party. Furthermore, potential conflicts of interest can exist if a related party is presented with an issue that may have conflicting implications for the Company and such related party. If a dispute arises in connection with any of these arrangements, which is not resolved to the satisfaction of the Company, our business could be materially and adversely affected.Reserved

4Not applicable.

~~The~~Item ~~COVID-19~~7. ~~pandemic~~Management’s ~~has~~Discussion ~~resulted in a significant downturn in the global~~ and ~~United~~Analysis ~~States~~of ~~economies~~Financial ~~and~~Condition ~~accordingly a decreased demand for recruitment~~ and ~~staffing~~Results ~~services, which could have a material adverse effect on our business, financial condition and results~~ of ~~operations~~Operation.

InThe ~~late~~statements ~~2019, an outbreak of COVID-19 was first reported~~ contained in ~~Wuhan, China. In March 2020,~~ the ~~World~~following ~~Health~~MD&A ~~Organization~~and ~~declared~~elsewhere ~~the~~throughout ~~COVID-19~~this ~~outbreak~~Annual aReport ~~global~~on ~~pandemic.~~Form ~~The COVID~~10-19K, ~~pandemic~~including ~~has~~any ~~resulted~~documents inincorporated ~~the~~by ~~implementation~~reference, that ofare ~~significant~~not ~~governmental~~historical ~~measures~~facts, including ~~lockdowns,~~statements ~~closures,~~about ~~quarantines~~our beliefs and ~~travel~~expectations, ~~bans~~are ~~around~~“forward-looking ~~the~~statements” ~~world aimed at controlling~~ within the ~~spread~~meaning of the ~~virus~~U.S. ~~Businesses~~Private ~~are~~Securities ~~also~~Litigation ~~taking~~Reform ~~precautions,~~Act ~~including~~of ~~requiring~~1995. ~~employees~~Forward-looking tostatements ~~work~~include ~~remotely~~statements orpreceded ~~take leave~~by, ~~imposing~~followed by ~~travel~~or ~~restrictions~~that ~~and~~include ~~temporarily closing their facilities. Initial unemployment numbers have spiked. Uncertainties regarding~~ the ~~impact~~words of“may,” ~~COVID-19~~“could,” on“would,” ~~economic~~“should,” ~~conditions~~“believe,” “expect,” ~~are~~“anticipate,” ~~likely~~“plan,” to“estimate,” ~~result~~“target,” in“project,” “intend” ~~sustained~~and ~~market~~similar ~~turmoil~~words ~~and~~or ~~reduced~~expressions. ~~demand~~In ~~for employees~~addition, ~~which~~any instatements ~~its~~that ~~turn~~refer ~~has had a negative impact on the recruitment and staffing industry. According~~ to ~~a June 2020 report from CEOToday~~expectations, ~~the U.S. staffing industry~~projections, ~~which~~or ~~previously~~other ~~boasted a market size~~ characterizations of ~~$152~~future ~~billion~~events ~~fell~~or tocircumstances ~~roughly~~are ~~$119 billion since the COVID~~forward-19looking ~~outbreak; bringing it down to its lowest level since 2013~~statements. ~~This represents a 21% decrease from 2019.~~

ToThese forward-looking statements, which reflect our management’s beliefs, objectives, and expectations as of the date hereof, are based on the ~~economic~~best ~~impact~~judgement of our management. All forward-looking statements speak only as of ~~COVID~~the date on which they are made. Such forward-19looking ~~has~~statements ~~resulted~~are subject into certain ~~reductions~~risks, inuncertainties ~~the~~and ~~Company’s~~assumptions ~~business~~relating ~~and~~to ~~the~~factors ~~Company~~that ~~has~~could ~~devoted~~cause ~~efforts~~actual results to ~~shifting~~differ ~~its~~materially ~~focus~~from those anticipated in ~~areas~~such ofstatements, ~~hiring.~~including, Aswithout oflimitation, the ~~date~~following: ofeconomic, ~~this~~social ~~filing~~and political conditions, toglobal economic ~~the~~downturns ~~Company’s~~resulting ~~knowledge,~~from noextraordinary ~~customer~~events ofand ~~the~~other ~~Company~~securities ~~has~~industry ~~gone~~risks; ~~out~~interest ofrate ~~business~~risks; ~~nor~~liquidity ~~have~~risks; ~~any~~credit risk with clients and counterparties; ~~attempted~~risk toof ~~assert~~liability ~~the~~for ~~existence~~errors ofin aclearing ~~force~~functions; ~~majeure~~systemic ~~clause~~risk; systems failures, ~~which~~delays ~~excuses~~and capacity ~~contractual~~constraints; ~~performance.~~network ~~Because~~security werisks; ~~depend~~competition; reliance on ~~continued~~external ~~demand~~service ~~for~~providers; ~~recruitment~~new ~~services~~laws and regulations affecting our business; net capital requirements; extensive regulation, aregulatory ~~downturn~~uncertainties inand legal matters; failure to maintain relationships with employees, customers, business partners or governmental entities; the ~~recruitment~~inability to achieve synergies or to implement integration plans and ~~staffing~~other ~~industry~~consequences ~~would~~associated ~~have~~with arisks ~~material~~and ~~adverse~~uncertainties ~~impact~~detailed onin our ~~business~~filings ~~and~~with ~~results~~the ofSEC, ~~operations~~including our most recent filings on Forms 10-K and 10-Q.

~~While~~We tocaution ~~date~~that the ~~Company~~foregoing list ~~has~~of ~~not~~factors ~~been required to stop operating, management~~ is ~~evaluating~~not ~~its use of its office space~~exclusive, ~~virtual meetings~~ and ~~the~~new ~~like.~~factors Wemay ~~had reduced certain operating costs and expenses to respond to the current economic climate. Additionally~~emerge, ~~while~~or wechanges ~~have experienced, and could continue~~ to ~~experience, a loss of clients as~~ the ~~result~~foregoing offactors ~~the~~may ~~pandemic~~occur, ~~we expect~~ that ~~the~~could impact ~~of such attrition would be mitigated by the addition of new clients resulting from~~ our ~~continued efforts to adjust the Company’s operations to address changes in the recruitment industry~~business. We ~~The~~undertake ~~extent~~no toobligation ~~which the COVID-19 pandemic will impact our operations, ability~~ to ~~obtain~~publicly ~~financing~~update or ~~future~~revise ~~financial~~these ~~results is uncertain at this time. Due to the effects of COVID-19~~statements, ~~the~~whether Company took steps to streamline certain expenses. Management also worked to reduce unnecessary expenditures and worked to improve certain other capital expenditures, while maintaining overall workforce levels. The Company has seen increased demand for its recruiting solutions in 2022 and has selectively increased salaries and marketing expenditures to support higher demand. The Company expects but cannot guarantee that demand will continue to improve in 2022, as ~~certain~~a ~~clients~~result ~~re-open~~of ~~or accelerate their hiring initiatives, and~~ new ~~clients utilize our services. Overall~~information, ~~management~~future ~~has~~events ~~focused~~or ~~on effectively positioning the Company for a rebound in hiring which we believe has begun and will continue throughout 2022. Ultimately~~otherwise, except ~~the recovery may be delayed and the economic conditions may worsen. The Company continues~~ to ~~closely monitor~~ the ~~confidence~~extent ofrequired ~~its~~by ~~recruiter users and customers, and their respective job requirement load through offline discussions and~~ the ~~Company’s~~federal ~~Recruiter~~securities ~~Index survey~~laws.

IfCertain ~~internet~~information contained ~~search~~in ~~engines’~~this ~~methodologies~~discussion orand ~~other~~elsewhere ~~channels~~in this report may include “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 and is subject to the safe harbor created by that weact. ~~utilize~~The safe harbor created by the Private Securities Litigation Reform Act will not apply to ~~direct~~certain ~~traffic~~“forward looking statements” because we issued “penny stock” (as defined in Section 3(a)(51) of the Securities Exchange Act of 1934 and Rule 3(a)(51-1) under the Exchange Act) during the three year period preceding the date(s) on which those forward looking statements were first made, except to ~~our~~the ~~website~~extent ~~are~~otherwise specifically ~~modified~~provided by rule, regulation or order of the Securities and Exchange Commission. We caution readers that certain important factors may affect our ~~search~~actual ~~result~~results ~~page~~and ~~rankings~~could cause such results to differ materially from any forward-looking statements which may be deemed to have been made in this Report or which are otherwise ~~decline~~made by or on our behalf. For this purpose, itany statements contained in this report that are not statements of historical fact may be deemed to be forward-looking statements. Without limiting the generality of the foregoing, words such as “may,” “will,” “expect,” “believe,” “explore,” “consider,” “anticipate,” “intend,” “could,” ~~negatively~~“estimate,” “plan,” or “propose” or the negative variations of those words or comparable terminology are intended to identify forward-looking statements. Factors that may affect our ~~future~~results ~~growth.~~include, but are not limited to, the risks and uncertainties associated with:

We● ~~depend~~Our inability ~~part~~to onraise ~~various~~capital ~~internet~~necessary ~~search~~to ~~engines,~~sustain ~~such~~our asanticipated ~~Google,~~operations ~~Yahoo, Bing~~ and ~~others,~~implement asour ~~well~~business asplan, ~~other~~● ~~internet~~Our ~~channels~~ability ~~and referral partners~~ to ~~direct~~implement ~~traffic~~our tobusiness ~~our~~plan, ~~website.~~● Our ability to ~~maintain~~generate ~~the~~sufficient ~~number~~cash ~~of visitors directed~~ to ~~our website is not entirely within our control. For example~~survive, ~~our~~● ~~competitors’~~The ~~search~~degree ~~engine optimization~~ and ~~other~~nature ~~efforts~~of ~~may~~our ~~result~~competition, in● ~~their~~The ~~websites~~lack ~~receiving~~of adiversification ~~higher~~of ~~search~~our ~~result~~business ~~page ranking than ours~~plan, ~~internet~~● ~~search~~The ~~engines~~general orvolatility ~~other~~of ~~channels~~the ~~that~~capital wemarkets ~~utilize~~and tothe ~~direct~~establishment ~~traffic~~of ~~to our website could revise their methodologies in~~ a ~~manner~~market ~~that~~for ~~adversely impacts traffic to~~ our ~~website~~shares, orand we● ~~may~~Disruption ~~make~~in ~~changes~~the toeconomic ~~our~~and ~~website~~financial ~~that~~conditions ~~adversely~~primarily ~~impact~~from ~~our~~the ~~search~~impact ~~engine~~of ~~optimization~~past ~~rankings~~terrorist ~~and~~attacks ~~traffic.~~in Asthe aUnited ~~result~~States, ~~links~~threats toof ~~our~~future ~~website~~attacks, ~~may~~police ~~not~~and bemilitary ~~prominent~~activities ~~enough~~overseas toand ~~drive~~other ~~sufficient~~disruptive ~~traffic~~worldwide topolitical ~~our website,~~ and weeconomic ~~may~~events ~~not~~and beenvironmental ~~able~~weather ~~to influence the results~~conditions. ~~Any of these changes could have an adverse impact on our operating results and future growth.~~

IfWe weare oralso ~~our~~subject ~~third-party~~to other ~~partners~~risks ~~experience~~detailed afrom ~~security~~time ~~breach~~to ~~resulting~~time in ~~unauthorized~~our ~~access~~other tofilings ~~our~~with ~~clients’~~SEC orand ~~recruiters’~~elsewhere ~~data,~~in ~~our~~this ~~data,~~Annual Report. Any one or ~~our~~more ~~platform,~~of ~~networks~~these uncertainties, risks orand other ~~systems,~~influences could materially affect our ~~reputation~~results ~~would~~of ~~suffer,~~operations ~~demand~~and ~~for~~whether ~~our~~forward-looking ~~services~~statements ~~may~~made by us ultimately prove to be ~~reduced~~accurate. Our actual results, ~~our~~performance ~~operations~~and ~~may~~achievements becould ~~disrupted,~~differ wematerially ~~may~~from ~~incur~~those ~~significant~~expressed ~~legal~~or ~~liabilities,~~implied ~~and~~in ~~our~~these forward-looking ~~business~~statements. ~~could~~We beundertake ~~materially~~no ~~and~~obligation ~~adversely~~to ~~affected~~publicly update or revise any forward-looking statements, whether from new information, future events or otherwise.

~~Our~~Recent business involves storage, processing, and transmission of our clients’ and recruiters’ proprietary, confidential, and personal information as well as the use of third-party partners who store, process, and transmit such proprietary, confidential, and personal information. We also maintain certain other proprietary and confidential information relating to our business and personal information of our employees. Any security breach or incident affecting us or third parties on which we rely, including resulting from computer viruses, malware, physical or electronic break-ins, or weakness resulting from intentional or unintentional service provider or employee actions, could result in unauthorized access to, misuse of, or unauthorized acquisition of our or our clients’ or recruiters’ data, the loss, corruption, or alteration of this data, interruptions in our operations, or damage to our computers or systems or those of our clients or recruiters. If an actual or perceived security breach affecting us or our third-party partners occurs, public perception of the effectiveness of our security measures would suffer, and result in attrition of recruiters on our platform or loss of clients. Any compromise of our or our third-party partners’ security could result in a violation of applicable privacy and other laws, regulatory or other governmental investigations, enforcement actions, and legal and financial exposure, including potential contractual liability. Any such compromise could also result in damage to our reputation and a loss of confidence in our security measures. Any of these effects could adversely impact our business, operating results and growth prospects.Event

~~Our~~On ~~platform~~March ~~contains~~22, ~~open~~2024, we entered into a Plan and Agreement of Merger (the “Merger Agreement”) with OWNverse, LLC, a Delaware limited liability company (“OWNverse”), pursuant to which OWNverse would become a wholly-~~source~~owned ~~software~~subsidiary ~~components~~of our company. Pursuant to the Merger Agreement, ~~and~~our ~~failure~~company would deliver an aggregate of 2,000 shares of to-be-designated ~~comply~~Series ~~with~~I Preferred Stock of the ~~terms~~Company, an aggregate of $2,000,000 in principal amount promissory notes that are to be due and payable two years from their issuance dates and promissory notes with an aggregate of up to $270,000 that are to be due and payable six months from their issuance dates. The consummation of the ~~underlying~~Merger ~~licenses~~Agreement ~~could~~has ~~restrict~~not been completed, due to our ~~ability~~company’s lack of capital. There is no assurance that we will be able to ~~market~~obtain orsufficient ~~operate~~capital ~~our~~to ~~platform~~do so. However, the owners of OWNverse remain, as of the date of this Annual Report, committed to completing the Merger.

We2022 ~~incorporate~~Acquisition ~~many~~– ~~types~~Interview of open-source software, frameworks and databases. Open-source licenses typically permit the use, modification, and distribution of software in source code form subject to certain conditions. Some open-source licenses require any person who distributes a modification or derivative work of such software to make the modified version subject to the same open source license. Accordingly, although we do not believe that we have used open-source software in a manner that would subject us to this requirement, we may be required to distribute certain aspects of our platform or make them available in source code form. Further, the interpretation of open-source licenses is legally complex. If we fail to comply with the terms of an applicable open source software license, we may need to seek licenses from third parties to continue offering our platform and the terms on which such licenses are available may not be economically feasible, to re-engineer our platform to remove or replace the open source software, to limit or stop offering our platform if re-engineering could not be accomplished on a timely or cost-effective basis, to pay monetary damages, or to make available the source code for aspects of our proprietary technology, any of which could adversely affect our business, operating results, and financial condition.Mastery

InEffective ~~addition~~December 16, ~~generally~~2022, ~~there~~pursuant ~~are~~to noan ~~warranties~~Asset Purchase Agreement (the “APA”) with Interview Mastery (“Interview Mastery”), ~~assurances~~by and through Michael R. Neece (“Neece”) and Caseridus, Inc. Under the terms of ~~title~~the APA, ~~performance~~the Company is to pay the purchase price through the issuance of 22,000,000 orshares ~~non-infringement~~of the Company’s common stock in two tranches: (i) 11,000,000 orshares ~~controls~~of Company common stock to the stockholders of Interview Mastery that vest immediately for all of the business assets of Interview Mastery, valued at $200,000 based on the ~~origin~~acquisition date share price; and (ii) 11,000,000 shares of Company common stock issued in consideration of Neece’s employment with the ~~software~~Company ~~provided~~which shall ~~for~~vest over a four (4) year period during which 25% of the ~~open~~shares will vest on the first-~~source~~year ~~software~~anniversary of Neece’s employment, followed by vesting in increments of 6.25% ~~There~~of the shares per quarter (3-month period) thereafter until the full amount is ~~typically~~vested noand ~~support~~all of ~~available~~which ~~for~~shall ~~open-source~~be ~~software~~contingent upon Neece’s continual employment with the Company. As of the date of this Annual Report, none of the shares issuable in connection with the APA has been issued, and noas ~~guarantee~~such, ofhas ~~periodic~~been ~~updates~~recorded toas ~~address~~a ~~security~~liability ~~risks~~in oraccrued ~~continued~~expenses ~~development~~on the consolidated balance sheets. In connection with the APA, the Company is to create a new board seat and ~~maintenance~~offer such seat to Neece who will be formally invited to join the Company’s Board of Directors. As of the date of this Annual Report, none of these actions has been taken by the Company.

~~Our~~This ~~future~~acquisition ~~growth~~was ~~depends~~accounted for as a business combination in ~~part~~accordance onwith ~~our~~the ~~ability~~acquisition tomethod ~~form~~under ~~new~~the guidance in ASC 805-10 and ~~maintain~~805-20. ~~existing~~This ~~strategic~~business ~~partnerships~~combination ~~with~~was ~~third~~accounted for as a related party ~~solution~~acquisition, ~~providers~~as ~~and~~Neece ~~continued~~is ~~performance~~the ofchief ~~such~~product ~~solution~~officer ~~providers~~of ~~under~~the Company Accordingly, the ~~terms~~total ofpurchase ~~our~~consideration was ~~strategic~~allocated ~~partnerships~~to ~~with~~net ~~them~~acquired based on their respective historical costs. The assets acquired, and liabilities assumed, if any, in a business purchase combination be recognized at their historical costs as of the acquisition date.

AsThe ~~part~~final ofallocation our growth strategy for the Company and, in particular, its enterprise solution offering, we establish and maintain strategic partnerships with large and established third party solution providers to employers, such as companies specializing in enterprise application software, human resources, payroll, talent, time management, tax and benefits administration. Our strategic partnerships include among other things, integration of our platform with those of our strategic partners, joint marketing and commercial alignment, including joint events, and sales of our services by our partners’ representatives. We may be unable to renew or replace our agreements with such strategic partners as and when they expire on comparable terms, or at all. Moreover, the ~~parties~~purchase ~~with~~price which we have strategic relationships may fail to devote the resources necessary to expand our reach and increase our distribution. In addition, our agreements with our strategic partners generally do not contain any covenants that would limit competing arrangements. Some of our strategic partners offer, or could in connection ~~the future offer, competing products and services or have similar strategic relationships~~ with our competitors, and may choose to favor our competitors’ solutions over ours. If we are unsuccessful in establishing or maintaining our relationships with third parties, our growth prospects could be impaired, and our operating results may be adversely impacted. Even if we are successful in establishing and maintaining these strategic relationships with third parties, they may not result in the ~~growth~~Interview ofMastery ~~our~~acquisition ~~client~~was ~~base~~calculated oras ~~increased revenue.~~follows:

Description	Fair Value		Weighted Average Useful Life (Years)
Cash	$	1,633
Prepaid expenses		997
Loss on acquisition – related party		197,370

~~Because~~No acquisition wecosts ~~rely~~were onincurred. aThe ~~small~~approximate revenue ~~number~~and ofnet ~~customers~~loss for ~~all~~the ofacquired ~~our~~business ~~revenue~~as a standalone entity per ASC 805 from January 1, ~~the~~2021, ~~loss~~to ofDecember ~~any~~31, of2021, ~~these~~was ~~customers~~$14,692 and ~~would~~$21,862, ~~have~~respectively, aand, ~~material~~from ~~adverse~~January ~~effect~~1, on2022, ~~our~~to ~~operating~~December ~~results~~16, 2022, $13,059 and ~~cash~~$15,279, ~~flows~~respectively.

~~We derive our revenue from a limited number of customers. Our relationships with these customers are fundamental to our success. For the year ended December 31, 2022, five (~~5) customers accounted for 100% of our total revenue. Any termination of a business relationship with, or a significant sustained reduction in business from, one or more of these customers would have a material adverse effect on our operating results and cash flows unless we are able to secure new customers with similar volume.

~~Failure~~Results toof ~~protect our intellectual property could adversely affect our business.~~Operations

~~Our~~Revenues. Revenues ~~success~~for ~~depends~~the year inended ~~large~~December ~~part on our proprietary technology and data~~31, ~~including our trade secrets~~2023, ~~software~~were ~~code~~$243,434, ~~the~~compared ~~content~~to ofrevenues ~~our~~for ~~website,~~the ~~workflows,~~year ~~proprietary~~ended ~~databases,~~December ~~registered domain names~~31, ~~registered and unregistered trademarks~~2022, ~~trademark~~of ~~applications~~$185, ~~copyrights~~923, ~~and~~which ~~inventions~~increase ~~(whether~~is due orprimarily ~~not patentable). In order~~ to ~~protect~~organic ~~our~~growth ~~intellectual~~from ~~property,~~consistent weimplementation ~~rely on a combination~~ of ~~copyright,~~business ~~trademark,~~strategies. ~~and~~A ~~trade~~lack ~~secrets,~~of asoperating ~~well~~capital asrestrained ~~confidentiality~~potential growth ~~provisions~~in ~~and contractual arrangements~~revenues.

~~Despite~~Cost ~~our~~of efforts, third parties may infringe upon or misappropriate our intellectual property by copying or reverse-engineering information that we regard as proprietary, including our platform, to create products and services that compete with oursRevenues. ~~Further,~~Cost weof ~~may~~revenues for ~~be unable to prevent competitors from acquiring domain names or trademarks that are similar to, infringe upon, or diminish~~ the ~~value~~year ofended ~~our~~December ~~domain names~~31, ~~trademarks~~2023, ~~service~~was ~~marks~~$200, ~~and other proprietary rights. Moreover~~039, ~~our~~compared ~~trade secrets may be compromised by third parties or our employees, which would cause us~~ to ~~lose~~cost ~~the~~of ~~competitive~~revenues ~~advantage~~for ~~derived from~~ the ~~compromised~~year ~~trade~~ended ~~secrets.~~December ~~Additionally~~31, ~~effective intellectual property protection may not be available to us in every country in which our platform currently is or may in the future be available. Further~~2022, ~~we may be unable to detect infringement~~ of ~~our intellectual property rights~~$75, ~~and even if we detect such violations and decide to enforce our intellectual property rights, we may not be successful, and may incur significant expenses, in such efforts~~873. InThe increase ~~addition,~~of ~~any~~costs ~~such~~of ~~enforcement~~revenues ~~efforts~~as ~~may be time-consuming, expensive and may divert management’s attention. Further, such enforcement efforts may result in~~ a ~~ruling~~percentage ~~that our intellectual property rights are unenforceable. Any failure to protect or any loss~~ of ~~our~~revenues ~~intellectual~~is ~~property~~attributable ~~may~~primarily ~~have an adverse effect on our ability~~ to ~~compete~~increased ~~and~~costs ~~may~~associated ~~adversely~~with ~~affect~~direct ~~our~~placement revenue ~~business,~~that ~~financial~~did ~~condition,~~not ~~and~~generate ~~operating~~associated ~~results~~revenues.

WeCompensation ~~may~~Expense. ~~become~~Compensation expense ~~subject~~for the year ended December 31, 2023, was $517,618, compared to ~~intellectual~~compensation ~~property~~expense ~~infringement~~for ~~claims~~the year ended December 31, 2022, of $432,452, and ~~challenges~~consists byentirely ~~third~~of ~~parties~~compensation paid to officers, which was accrued.

~~Third~~Consulting ~~parties~~Fees. ~~may~~Consulting ~~claim~~fees for ~~that~~the ~~certain~~year ~~aspects~~ended ofDecember ~~our platform~~31, ~~content~~2023, ~~and~~were ~~brand infringe on their intellectual property rights. Any claims or litigation~~$90, ~~regardless of merit~~000, ~~could~~compared ~~cause us~~ to ~~incur~~consulting ~~significant~~fees ~~legal~~for ~~expenses~~the ~~and,~~year ifended ~~successfully~~December ~~asserted~~31, ~~could require us to pay substantial damages or make ongoing royalty payments~~2022, ~~prevent us from offering certain aspects~~ of ~~our platform~~$181,667. ~~comply~~This decrease ~~with~~is ~~other~~attributable ~~terms that may be unfavorable~~ to ~~us, or require us to stop using technology that contains~~ the ~~allegedly~~Company’s ~~infringing~~lack ~~intellectual~~of ~~property~~operating capital.

~~Even~~General ifand ~~intellectual~~administrative ~~property~~expenses. General ~~claims~~and doadministrative ~~not~~expenses ~~result~~for inthe ~~litigation~~year orended ~~are~~December ~~resolved~~31, ~~in our favor~~2023, ~~these~~were ~~claims typically involve large legal fees~~$131,590, ~~and~~compared ~~the~~to ~~time~~general and ~~resources~~administrative ~~necessary~~expenses for tothe ~~resolve~~year ~~them~~ended ~~could~~December ~~divert~~31, ~~our~~2022, ~~management’s~~of ~~attention~~$363,522, ~~and~~which ~~adversely~~reduction ~~affect~~is ~~our~~primarily ~~business~~attributable ~~and operating results. Although the Company takes steps~~ to ~~ensure~~our ~~the~~experiencing ~~validity~~a ~~and~~one-time ~~security~~loss of ~~purchased assets~~$197,000 as ~~the~~a ~~purchase~~result of ~~assets~~the orrelated-party ~~businesses~~loss ~~may~~on ~~give~~the ~~rise~~acquisition ~~to claims~~ of ~~intellectual~~Interview ~~property infringement~~Mastery.

WeProfessional ~~may~~fees. ~~become~~Professional fees ~~subject~~for the year ended December 31, 2023, were $250,770, compared to ~~marketing~~professional ~~use~~fees for the year ended December 31, ~~image~~2022, ~~defamation~~of $780,251. The ordecrease ~~representation~~in ~~claims~~professional ~~and~~fees ~~challenges~~is byattributable ~~third~~to ~~parties~~our reduced activity associated with our lack of operating capital.

WeOther ~~expect~~Income to(Expense). ~~increase~~Total ~~our~~other expense ~~use~~for ofthe ~~image-~~year ~~and~~ended ~~video-based~~December ~~recruiting~~31, ~~technology solutions~~2023, ~~which~~was ~~function~~$2,802,369, bycompared ~~the recording and capture of images and videos of individuals. We store and communicate these images and video~~ to ~~third~~other ~~parties,~~expense ~~including~~for the ~~employers~~year ~~that~~ended ~~desire~~December to31, ~~hire~~2022, ~~individuals~~of ~~as contractors and employees~~2,932,596. In ~~providing~~future ~~the transmission of user-generated content~~periods, ~~which~~it ~~includes but~~ is ~~not~~expected ~~limited~~that toother ~~images~~expense ~~and~~will ~~video~~increase, wedue ~~may be exposed~~ to ~~certain~~our ~~litigation~~being ~~risks,~~in ~~including~~default ~~but~~under ~~not~~substantially ~~limited~~all toof ~~the~~our ~~right-to-use,~~outstanding debt ~~defamation, marketing-use, representation, and other claims by both employers and individuals~~instruments.

7Net Loss. Our net loss for the year ended December 31, 2023, was $3,748,952, compared to a net loss for the year ended December 31, 2022, of $4,580,438.

IfLiquidity ~~we or our clients are perceived to have violated or are found in violation of, the anti-discrimination laws~~ and ~~regulations~~Capital as the result of the use of predictive technologies or external independent recruiters in the recruitment process, it may damage our reputation and have a material adverse effect on our business and results of operations.Resources

We and our clients may be exposed to potential claims associated with the use of predictive algorithms and external recruiters in the recruitment process, including claims of age and gender discrimination. For ~~example, Title VII of~~ the ~~Civil~~year ~~Rights~~ended ~~Act~~December ~~of 1964 (“Title VII”) prohibits employers from limiting employment opportunities based on certain protected characteristics~~31, ~~including race~~2023, ~~color,~~we ~~religion~~used $4, ~~sex~~530,575 ~~and~~of ~~national~~cash ~~origin. The Age Discrimination~~ in ~~Employment~~operating ~~Act~~activities, ofcompared ~~1967~~to (the ~~“ADA”)~~year ~~prohibits~~ended ~~discrimination~~December ~~based on age. Certain social media companies~~31, ~~as well as employers purchasing targeted ads from such companies~~2022, ~~have~~when recently come under scrutiny for discriminatory advertising. In September 2019, the U.S. Equal Employment Opportunity Commission (the “EEOC”) ruled that several employers violated the ADA and Title VII by publicizing job openings on social media through the use of ads that targeted young men to the detriment of women and older workers. If we orused ~~our clients are perceived to have violated or are found in violation of~~$617,532 ~~Title VII, the ADA, or any other anti-discrimination laws and regulations as the result~~ of ~~the~~cash ~~use of predictive technologies~~ in ~~the~~operating ~~recruitment process, it may damage our reputation and have a material adverse effect on our business and results of operations~~activities.

IfFor wethe ~~cannot~~year ~~manage~~ended ~~our~~December ~~growth~~31, ~~effectively~~2023, ~~our~~investing activities ~~results~~did ofnot ~~operations~~use ~~would~~or beprovide ~~materially~~cash, ~~and~~compared ~~adversely~~to ~~affected~~the year ended December 31, 2022, when investing activities provided $2,150 in cash, which was attributable to the cash acquired in the reverse merger and acquisition.

WeFor ~~have~~the ~~experienced~~year ~~growth.~~ended ~~Businesses~~December ~~that~~31, ~~grow~~2023, ~~rapidly~~financing activities ~~often~~did ~~have~~not ~~difficulty~~use ~~managing~~or ~~their~~provide ~~growth while maintaining their compliance and quality standards. If we continue to grow as rapidly as we anticipate~~cash, wecompared ~~will need~~ to ~~expand our management by recruiting and employing additional executive and key personnel capable of providing~~ the ~~necessary~~year ~~support.~~ended ~~There~~December ~~can~~31, be2022, nowhen ~~assurance~~financing ~~that~~activities ~~our~~provided ~~management~~$782,100 ~~will~~in becash derived ~~able~~from tothird-party ~~effectively~~debt ~~manage our growth or meet our delivery requirements~~financing. ~~Our failure to meet the challenges associated with rapid growth could materially and adversely affect our business and operating results.~~

IfThe weCompany ~~are~~currently ~~unable~~owes to$477,702 ~~maintain~~on ~~our~~non-convertible loans ~~relationships~~payable, ~~with~~all ~~payment~~of which are in default, and ~~banking~~$440,109 ~~partners~~for outstanding convertible notes, ~~our~~net ~~business~~of ~~could~~discounts, beall ~~materially~~of ~~and~~which ~~adversely~~are ~~affected~~in default.

We also rely on a network of disbursement partners to disburse funds to recruiters on our platform, including our banking partners and payment solution providers. We also rely on Amazon.com to send gift cards and merchandise from time to time to independent recruiters and members of our network and community, as incentives for various actions, including submission of qualified candidates and responding to surveys.6

~~Relationships~~In ~~with~~addition, ~~our~~entities ~~payment~~negatively ~~partners~~impacted ~~are~~by ~~critical~~the COVID-19 pandemic were eligible to ~~our~~apply ~~business~~for loans sponsored by the United States Small Business Administration (SBA) Economic Injury Disaster Loan (“EIDL Loan”) program. WeOn ~~may~~July ~~not~~15, 2020, the Company received cash proceeds of $40,400 under this program. In addition, in July 2020, the Company received $6,000 from the SBA as a COVID-19 Economic Injury Disaster Loan Advance (the “EIDL Advance”). The proceeds can be ~~able~~used to ~~maintain~~fund ~~these~~payroll, ~~relationships~~healthcare inbenefits, rent and other qualifying expenses, and the ~~future~~loan onis not subject to a loan forgiveness provision. The standard EIDL Loan repayment terms ~~favorable~~include tointerest usaccruing at 3.75% per annum effective July 15, 2020; the payment schedule contains a one-year deferral period on initial principal and interest payments; the loan term is thirty years; and there is no prepayment penalty or atfees. The Company pledged all assets of the Company as collateral for the loan. ~~Our~~As ~~payment~~of ~~partners~~December 31, ~~may~~2021, ~~among~~the amounts outstanding totaled $40,400, and was classified as part of notes payable on the consolidated balance sheet. Additionally, the Company entered into a security agreement with the SBA in which this promissory note is collateralized by all tangible and intangible assets of the Company. In addition, the Company’s CEO, Edward Aizman, provided his personal guaranty of the EIDL Loan and pledged certain of his personal assets in conjunction with his guaranty. On January 6, 2021, the SBA announced a one-year extension of the deferral period for loans that commenced in 2020 delaying payments of principal and interest to July 2022. Pursuant to an SBA Procedural Notice in December 2020, the EIDL Advance was forgiven. The Company has recognized the entire EIDL Advance amount of $6,000 as grant income, which is included in other ~~things:~~income (expense) in the consolidated statement of operations for the year ended December 31, 2021.

·In beFebruary ~~unable~~2022, the Company agreed to ~~effectively~~the ~~accommodate~~first ~~evolving~~and ~~service~~second ~~needs~~modifications of the EIDL Loan. The EIDL was modified to include additional borrowings of $269,200, ~~including~~which aswere received in full in February 2022. Periodic monthly payments have increased to $1,556 in the ~~result~~first modification and reduced to $1,506 in the second modification. Additionally, the Company entered into an amended security agreement with the SBA in which this promissory note, and the modifications, is collateralized by all tangible and intangible assets of ~~rapid~~the ~~growth~~Company. orThe ~~higher~~balance ~~volume;~~of the EIDL loan balance at December 31, 2023 is $309,500, respectively. The Company is in default under the EIDL Loan and the EIDL Loan has been referred by the SBA to the U.S. Treasury Offset Program. The Company is currently in the process of addressing the charged-off status of the EIDL Loan with the SBA and simultaneously submitting an application to the SBA’s Hardship Accommodation Program (HAP), whereby the Company hopes to receive some relief while arranging for, and keeping current, reduced payments thereon. There is no assurance that the Company will be able to secure any such relief.

·Going ~~choose to terminate or not renew their agreements with us, or only be willing to renew on less advantageous terms;~~Concern

·The ~~change~~accompanying ~~the~~consolidated ~~scope~~financial statements have been prepared in conformity with generally accepted accounting principles which contemplate continuation of ~~their~~the ~~services~~Company ~~provided~~as toa usgoing-concern basis. The going concern basis assumes that assets are realized, ~~cease~~and ~~doing~~liabilities are extinguished in the ordinary course of business ~~with~~at amounts usdisclosed in the consolidated financial statements. The Company has incurred recurring losses from operations. At December 31, 2023, the Company had an accumulated deficit of $12,992,877, and a net loss for the year ended December 31, 2023, of $3,748,952. Of the net loss, 946,583 was due to operations and the remainder was due primarily to interest expense and the derivative liabilities. The Company’s ability to continue as a going concern depends upon its ability to obtain adequate funding to support its operations through continuing investments of debt and/or ~~cease~~equity ~~doing~~by qualified investors/creditors, internally generated working capital and monetization of intellectual property assets. These factors raise substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is currently pursuing a business ~~altogether;~~strategy orwhich includes raising the necessary funds to finance the Company’s development and marketing efforts.

·There ~~experience~~can ~~delays,~~be ~~limitations,~~no assurance that sufficient funds required during the next year or ~~closures~~thereafter ofwill ~~their~~be ~~own~~generated ~~businesses,~~from ~~networks,~~operations or ~~systems~~available from external sources such as debt or equity financings, ~~resulting~~or inother ~~their~~potential sources. The inability to ~~process~~generate ~~payments~~cash flow from operations or ~~disburse~~to raise capital from external sources will force the Company to substantially curtail and cease operations, therefore, having a material adverse effect on its business. Furthermore, there can be no assurance that any funds, ~~for~~if ~~certain~~available, ~~periods~~will ofpossess ~~time~~attractive terms or not have a significant dilutive effect on the Company’s existing stockholders.

8Item 7A. Quantitative and Qualitative Disclosures About Market Risk

~~Alternatively,~~We we may be forced to cease doing business with our payment processors if card association operating rules, certification requirements and laws, regulations, or rules governing electronic funds transfers to which we are ~~subject~~not ~~change~~required ~~or are interpreted~~ to ~~make~~provide itthe ~~more~~information required ~~difficult~~by orthis ~~impossible~~Item ~~for~~because ~~us to comply. If~~ we are ~~unable~~a tosmaller ~~maintain~~reporting ~~our current relationships with payment partners on favorable terms, or if we are unable to enter into new agreements with payment partners, our business may be material and adversely affected~~company.

~~We operate in an intensively competitive industry, and we may not be able to compete successfully.~~7

~~The~~Item HR-Tech, staffing and recruitment industry is intensely competitive and we face significant competition in all aspects of our business, and we expect such competition to increase, particularly in the market for online procurement of professional employee talent8. ~~Larger~~Financial ~~and~~Statements ~~more established companies may focus on our direct market~~ and ~~could~~Supplemental ~~directly compete with us. Smaller companies, including software developers, could also launch new services that compete with us that could gain market acceptance quickly.~~Data

~~Many~~INDEX ofTO ~~our~~FINANCIAL current and potential competitors enjoy substantial competitive advantages, such as greater name recognition, longer operating histories, greater financial, technical, and other resources, that could allow them to respond more quickly and effectively than we do to new or changing opportunities, technologies, standards, regulatory conditions, or user preferences or requirements. These companies may use these advantages to offer products and services similar to ours at a lower price, develop different products and services to compete with our platform.STATEMENTS

~~Moreover~~bowmo, ~~current and future competitors may also make strategic acquisitions or establish cooperative relationships among themselves or with others, including our current or future third-party partners~~Inc. By doing so, these competitors may increase their ability to meet the needs of existing or prospective users. These developments could limit our ability to obtain revenue from existing and new users. If we are unable to compete effectively against current and future competitors, our business and operating results would be materially and adversely impacted.

Our future success depends on our ability to retain and attract high-quality personnel, and the efforts, abilities and continued service of our senior management, and unsuccessful succession planning could adversely affect our business.

Report of Independent Registered Public Accounting Firm	F-2

Consolidated Balance Sheets as of December 31, 2023 and 2022	F-3

Consolidated Statements of Operations for the Years Ended December 31, 2023 and 2022	F-4

Consolidated Statements of Stockholders’ Deficit for the Years Ended December 31, 2023 and 2022	F-5

Consolidated Statements of Cash Flows for the Years Ended December 31, 2023 and 2022	F-6

Notes to the Consolidated Financial Statements	F-7

~~Our future success will depend in large part on our ability to attract and retain high~~F-quality management, operations, and other personnel who are in high demand, are often subject to competing employment offers, and are attractive recruiting targets for our competitors. The loss of qualified executives and key employees, or inability to attract, retain, and motivate high-quality executives and employees required for the planned expansion of our business, may harm our operating results and impair our ability to grow.1

WeReport ~~depend on the continued services~~ of ~~our~~Independent Registered ~~key~~Public ~~personnel,~~Accounting including Edward Aizman, a Director and our Chief Executive Officer, Secretary and Treasurer, Michael Lakshin, our President and Chairman of the Board of Directors, and Conrad Huss, our Co-Chairman of the Board of Directors. The Company has entered into employment agreements with each of these individuals. Our work with each of these key personnel are subject to changes and/or termination, and our inability to effectively retain the services of our key management personnel, could materially and adversely affect our operating results and future prospects.Firm

IfThe ~~there~~Board ~~are~~of ~~adverse~~Directors ~~changes in domestic~~ and ~~global~~Stockholders ~~economic conditions, it may negatively impact our business.~~of

~~Our~~Bowmo ~~business~~Inc ~~depends on the continued demand for labor~~ and ~~on the economic health of current and prospective clients that use our platform and services~~Subsidiaries. Any significant weakening of the economy in the United States or globally, more limited availability of credit, a reduction in business confidence and activity, economic uncertainty, financial turmoil affecting the banking system or financial markets, a more limited market for independent professional service providers or information technology services, and other adverse economic or market conditions may adversely impact our business and operating results. Global economic and political events or uncertainty may cause some of our current or potential clients to curtail spending on hiring and may ultimately result in new regulatory and cost challenges to our operations. The COVID-19 pandemic has had a negative effect on the global economic condition as well as the U.S. staffing industry. These adverse conditions could result in reductions in revenue, longer sales cycles, slower adoption of new technologies and increased competition, which could in turn materially and adversely affect our business, financial condition, and operating results.

~~The~~Opinion ~~regulatory~~on ~~framework for privacy and data protection is complex and evolving, and changes in laws or regulations relating to privacy or~~ the ~~protection~~Financial ~~or transfer of personal data, or any actual or perceived failure by us to comply with such laws and regulations, could adversely affect our business.~~Statements

~~During~~We ~~our~~have ~~day-to-day~~audited ~~business~~the ~~operations~~accompanying weconsolidated balance ~~receive,~~sheets ~~collect,~~of ~~store,~~Bowmo ~~process,~~Inc ~~transfer,~~ and ~~use~~Subsidiaries ~~personal information and other user data. As~~ (the ~~result,~~‘Company’) weas ~~are~~of ~~subject~~December ~~to numerous federal~~31, ~~state~~2023, ~~local,~~ and ~~international laws and regulations regarding privacy~~2022, ~~data protection, information security,~~ and the ~~collection,~~related ~~storing,~~consolidated statements ~~sharing,~~of ~~use~~operations, ~~processing,~~changes ~~transfer,~~in ~~disclosure,~~stockholders’ ~~and~~equity ~~protection~~/ of(deficit) ~~personal information~~ and ~~other~~cash ~~content.~~flows Wefor ~~are~~each ~~also~~of ~~subject to~~ the ~~terms~~two ofyears ~~our~~ended ~~privacy~~December ~~policies and obligations to third parties related to privacy~~31, ~~data protection~~ 2023, and ~~information security. We strive to comply with applicable laws~~2022, ~~regulations, policies,~~ and ~~other~~the ~~legal~~related ~~obligations~~notes ~~relating~~(collectively toreferred ~~privacy, data protection, and information security~~ to as the ~~extent~~“financial ~~possible~~statements”). ~~However,~~In ~~the~~our ~~regulatory~~opinion, ~~framework for privacy and data protection both in~~ the ~~United~~consolidated financial ~~States~~statements ~~and~~present ~~abroad is~~fairly, ~~and~~in isall ~~likely~~material ~~to remain for the foreseeable future~~respects, ~~uncertain and complex, is changing, and~~ the ~~interpretation~~consolidated ~~and~~financial ~~enforcement~~position of the ~~rules~~Company ~~and~~as ~~regulations that form part~~ of ~~this~~December ~~regulatory framework may be inconsistent among jurisdictions~~31, ~~or conflict with other laws~~ 2023, and ~~regulations.~~2022, ~~Such laws~~ and ~~regulations~~the asresults ~~they~~of ~~apply~~its tooperations ~~us may be interpreted~~ and ~~enforced~~its incash aflows ~~manner~~for ~~that~~each weof ~~do not currently anticipate. Any significant change in~~ the ~~applicable~~two ~~laws,~~years ~~regulations,~~ended orDecember ~~industry practices regarding the collection~~31, ~~use,~~2023 ~~retention,~~and ~~security~~2022, orin ~~disclosure~~conformity with ofaccounting ~~user~~principles ~~data,~~generally oraccepted ~~their interpretation, or any changes regarding the manner~~ in ~~which~~ the ~~express~~United orStates ~~implied consent~~ of users for the collection, use, retention, or disclosure of such data must be obtained, could increase our costs and require us to modify our platform and our products and services, in a manner that could materially affect our businessAmerica.

~~The~~Going laws, regulations, and industry standards concerning privacy, data protection, and information security also continue to evolve. For example, in June 2018, California passed the California Consumer Privacy Act (the “CCPA”), effective January 1, 2020, which requires companies that process personal information of California residents to make new disclosures to consumers about such companies’ data collection, use, and sharing practices and inform consumers of their personal information rights such as deletion rights, allows consumers to opt out of certain data sharing with third parties, and provides a new cause of action for data breaches. The State of Nevada has also passed a law, effective October 1, 2019, that amends the state’s online privacy law to allow consumers to submit requests to prevent websites and online service providers from selling personally identifiable information that they collect through a website or online service. The costs of compliance with, and other burdens imposed by, the privacy and data protection laws and regulations may limit the use and adoption of our services and could have a material adverse impact on our business. As a result, we may need to modify the way we treat such information.Concern

~~Any~~The ~~failure~~accompanying orconsolidated ~~perceived~~financial ~~failure~~statements have bybeen usprepared toassuming ~~comply~~that ~~with~~the ~~any~~Company ~~privacy~~will ~~and~~continue ~~data~~as ~~protection~~a ~~policies,~~going ~~laws,~~concern. ~~rules,~~As ~~and~~discussed ~~regulations could result~~ in ~~proceedings~~Note or2, ~~actions~~the ~~against~~Company ussuffered byan ~~individuals,~~accumulated deficit ~~consumer~~of ~~rights groups~~$(12,992,877), ~~governmental~~net ~~entities~~loss orof ~~agencies~~$(3,748,952) ~~or others. We could incur significant costs investigating~~ and ~~defending~~a ~~such~~negative ~~claims~~working ~~and,~~capital ifof ~~found liable~~$(4, ~~significant damages~~445,342). ~~Further,~~These ~~public~~matters ~~scrutiny~~raise ofsubstantial ~~or complaints~~ doubt about ~~technology~~the ~~companies~~Company’s orability ~~their~~to ~~data~~continue ~~handling~~as ora ~~data~~going ~~protection~~concern. ~~practices,~~Management’s ~~even~~plans ifwith ~~unrelated~~regards to ~~our~~these ~~business,~~matters ~~industry,~~are oralso ~~operations,~~described in ~~may~~Note ~~lead~~2 to ~~increased~~the ~~scrutiny~~financial ofstatements. ~~technology~~These ~~companies,~~financial ~~including~~statements ~~us,~~do ~~and~~not ~~may~~include ~~cause~~any ~~government~~adjustments ~~agencies~~that tomight ~~enact~~result ~~additional~~from ~~regulatory~~the ~~requirements,~~outcome orof this ~~to modify their enforcement or investigation activities, which may increase our costs and risks~~uncertainty.

IfBasis wefor ~~sustain an impairment in the carrying value of long-lived assets and goodwill, it will negatively affect our operating results.~~Opinion

WeThese ~~may~~financial ~~have~~statements ~~a significant amount of long-lived intangible assets and goodwill on our consolidated balance sheet. Under the Generally Accepted Accounting Principles in the U.S. (“GAAP”), long-lived assets~~ are ~~required to be reviewed for impairment whenever events or changes in circumstances indicate that~~ the ~~book value~~ responsibility of the ~~asset~~Company’s ~~may not be recoverable~~management. IfOur ~~business~~responsibility ~~conditions~~is ~~or other factors cause profitability and cash flows~~ to ~~decline,~~express wean ~~may~~opinion beon ~~required~~the toCompany’s ~~record~~financial ~~non-cash~~statements ~~impairment~~based ~~charges.~~on ~~Goodwill must be evaluated for impairment at least annually or more frequently if events indicate it is warranted~~our audit. IfWe ~~the~~are ~~carrying value of~~ a ~~reporting~~public ~~unit~~accounting ~~exceeds~~firm ~~its~~registered ~~current~~with ~~fair value,~~ the ~~goodwill~~Public isCompany ~~considered~~Accounting ~~impaired.~~Oversight ~~Events~~Board ~~and~~(United ~~conditions~~States) ~~that could result in impairment in the value of our long-lived assets~~ (“PCAOB”) and ~~goodwill include, but~~ are ~~not~~required ~~limited~~ to, ~~significant~~be ~~negative~~independent ~~industry~~with orrespect ~~economic~~to ~~trends, competition and adverse changes in~~ the ~~regulatory environment, significant decline in the~~ Company’s ~~stock price for a sustained period of time, limited funding, as well as or other factors leading to reduction~~ in ~~expected~~accordance ~~long-term~~with ~~revenues~~the ~~or profitability~~U.S. Iffederal wesecurities ~~record~~laws ~~impairment~~and ~~charges~~the ~~related~~applicable rules ~~to our goodwill~~ and ~~long-lived~~regulations ~~assets,~~of ~~our~~the ~~operating~~Securities ~~results~~and ~~would~~Exchange ~~likely~~Commission ~~be materially~~ and ~~adversely~~the ~~affected~~PCAOB.

9We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

IfOur weaudits ~~fail~~included performing procedures to ~~maintain~~assess the anrisks ~~effective~~of ~~system~~material misstatement of ~~disclosure~~the ~~controls~~financial ~~and~~statements, ~~internal~~whether ~~control~~due ~~over~~to ~~financial~~error ~~reporting~~or fraud, ~~our~~and ~~ability~~performing procedures that respond to ~~produce~~those ~~timely~~risks. Such procedures included examining, on a test basis, evidence regarding the amounts and ~~accurate~~disclosures in the financial statements. Our oraudits ~~comply~~also ~~with~~included ~~applicable~~evaluating ~~regulations~~the ~~could~~accounting beprinciples ~~impaired.~~used Weand ~~have~~significant ~~previously~~estimates ~~reported~~made ~~material~~by ~~weaknesses~~management, inas ~~both~~well as evaluating the ~~design~~overall ~~and~~presentation ~~effectiveness~~ of the financial statements. We believe that our ~~internal~~audits ~~control~~provide ~~over~~a ~~financial~~reasonable ~~reporting~~basis for our opinion.

WeCritical ~~seek~~Audit to maintain effective disclosure controls and procedures and internal control over financial reporting. In order to maintain and improve the effectiveness of our disclosure controls and procedures and internal control over financial reporting, we have expended, and anticipate that we will continue to expend, significant resources, including accounting-related costs and significant management oversight.Matters

~~Any~~Critical ~~failure~~audit tomatters ~~develop~~are ormatters ~~maintain~~arising ~~effective~~from the ~~controls~~current orperiod ~~any~~audit ~~difficulties~~of ~~encountered~~the infinancial ~~their~~statements ~~implementation~~that were communicated or ~~improvement~~required ~~could~~to ~~cause~~be uscommunicated to ~~fail~~the toaudit ~~meet~~committee ~~our~~and that: ~~reporting~~(1) ~~obligations~~relate ~~and~~to ~~may~~accounts ~~result~~or indisclosures athat ~~restatement~~are ofmaterial ~~our~~to the financial statements ~~for~~and ~~prior~~(2) ~~periods.~~involved Ifour weespecially ~~fail~~challenging, subjective, toor ~~maintain~~complex anjudgments. ~~effective~~Communication ~~system~~ of ~~disclosure~~critical ~~controls~~audit ~~and~~matters ~~internal~~does ~~control~~not ~~over~~alter ~~financial~~in ~~reporting,~~any way our ~~ability~~opinion toon ~~produce~~the ~~timely and accurate~~ financial statements taken oras ~~comply~~a ~~with~~whole ~~applicable~~and ~~regulations~~we ~~could~~are ~~be impaired~~not, ~~which~~by ~~could~~communicating ~~result~~the incritical ~~loss~~audit ofmatters, ~~investor~~providing ~~confidence~~separate ~~and~~opinions ~~could~~on ~~have~~the ancritical ~~adverse~~audit ~~effect~~matter or on ~~our~~the ~~stock~~accounts ~~price~~or disclosures to which they relate.

~~Our~~/s/ ~~management~~Olayinka ~~previously~~Oyebola ~~determined~~OLAYINKA ~~that~~OYEBOLA we& ~~had material weaknesses in both the design and effectiveness of our internal control over financial reporting~~CO. A(Chartered ~~material~~Accountants) ~~weakness in internal controls is a deficiency in internal control~~Lagos, or combination of control deficiencies, that adversely affects our ability to initiate, authorize, record, process, or report external financial data reliably in accordance with GAAP such that there is more than a remote likelihood that a material misstatement of our annual or interim financial statements that is more than inconsequential will not be prevented or detected. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Evaluation of Disclosure Controls and Procedures.”Nigeria

We ~~are~~have ~~working~~served toas ~~resolve~~ the ~~identified~~Company’s ~~material~~auditor since weaknesses which, if not remediated, could result in erroneous or misstated financial statements and information and could have a material adverse effect on our assets, business, cash flows, cash flows, condition (financial or otherwise), liquidity, prospects, results of operations and stock price2024.

~~Risks~~September ~~Related~~26, ~~to Our Common Stock~~2024

~~Our~~PCAOB ~~Common~~No: ~~Stock may be affected by limited trading volume and price fluctuations, which could adversely impact the value of our Common Stock.~~5968

To date there has been limited trading in our Common Stock and there can be no assurance that an active trading market in our Common Stock will either develop or be maintained. Our Common Stock is likely to experience significant price and volume fluctuations in the future, which could adversely affect the market price of our Common Stock without regard to our operating performance. In addition, we believe that factors such as quarterly fluctuations in our financial results and changes in the overall economy or the condition of the financial markets, including as the result of the COVIDF-19 pandemic and general economic weakness, could cause the price of our Common Stock to fluctuate substantially. These fluctuations may also cause short sellers to periodically enter the market in the belief that we will have poor results in the future. We cannot predict the actions of market participants and, therefore, can offer no assurances that the market for our Common Stock will be stable or appreciate over time.2

~~Because we may issue preferred stock without the approval of our stockholders and have other anti-takeover defenses~~Bowmo, itInc. ~~may be more difficult for a third party to acquire us~~ and ~~could~~Subsidiaries Consolidated ~~depress~~Balance ~~our stock price.~~Sheets

In general, the Board may authorize, without a vote of our stockholders, an issuance of one or more additional series of preferred stock that have more than one vote per share, although the Company’s ability to designate and issue preferred stock is currently restricted by covenants under our agreements with prior investors. Without these restrictions, our Board could issue preferred stock to investors who support us and our management and give effective control of our business to our management. Additionally, issuance of preferred stock could block an acquisition resulting in both a drop in our stock price and a decline in interest of our Common Stock. This could cause the market price of our Common Stock shares to drop significantly, even if our business is performing well, and make it more difficult for shareholders to sell their Common Stock.Audited

	December 31, 2023			December 31, 2022

ASSETS
Cash and cash equivalents	$	6,308		$	167,103
Accounts receivable		18,172			15,542
Prepaid expenses and other current assets		1,838			858
Total Current Assets		26,318			183,503

Total Assets	$	26,318		$	183,503

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable		1,144,755			813,378
Accrued expenses		213,697			200,286
Accrued interest		364,598			366,622
Accrued officer compensation		1,384,499			1,074,361
Loans payable, current portion		30,000			113,006
Loans payable, related party		254,500			190,500
Convertible Notes, net of debt discount		440,109			669,581
Put premium on stock settled debt		205,684			219,687
Derivative liability		433,818			2,172,250
Total Current Liabilities		4,471,660			5,819,671

Loans payable, net of current portion		193,202			260,494
Total Liabilities		4,664,862			6,080,165

Commitments and Contingencies

STOCKHOLDERS’ DEFICIT:
Series A Preferred stock, 3,500,000 shares authorized, par value $0.01; 3,381,520 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		33,815			33,815
Series B Preferred stock, 10,000 shares authorized, par value $0.01; 5,000 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		50			50
Series C Preferred stock, 10,000,000 shares authorized, par value $0.01; 5,000,000 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		50,000			50,000
Series D Preferred stock, 125,000 shares authorized, par value $0.0001; 125,000 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		12			12
Series E Preferred stock to be issued		166,331			166,331
Series F Preferred stock, 101 shares authorized, par value $0.0001; 101 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		-			-
Series G Preferred stock, 1,000,000 shares authorized, par value $0.0001; 1,000,000 and 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		1,000			1,000
Series AA Preferred stock, 10,000,000 shares authorized, par value $0.0001; 0 and 652,259 shares issued and outstanding as of December 31, 2023 and 2022, respectively.		-			652
Series Super Preferred stock, 10,000,000 shares authorized, par value $0.0001; 0 and 500 shares issued and outstanding as of December 31, 2023, and 2022, respectively.		-			-
Common stock 40,000,000,000 shares authorized, $0.00001 par value; 53,520,830 and 27,049,736 shares issued and outstanding, respectively at December 31, 2023, and 2022.*		535			270
Common stock to be issued, 2,550,000 and 0 shares as of December 31, 2023, and 2022, respectively		26			26
Treasury stock, at cost 2,917 shares and 0 shares as of December 31, 2023 and 2022, respectively.		(773,500	)		(773,500	)
Additional paid in capital *		8,876,064			3,868,607
Accumulated deficit		(12,992,877	)		(9,243,925	)
Total Stockholders’ Deficit		(4,638,544	)		(5,896,662	)
Total Liabilities and Stockholders’ Deficit	$	26,318		$	183,503

~~Because~~* weAmounts ~~can~~have ~~issue~~been ~~additional~~adjusted ~~shares~~by ofa ~~Common~~1000 ~~Stock,~~to ~~our~~1 ~~stockholders~~reverse ~~may~~split ~~experience dilution in the future~~during 2023.

WeThe ~~are~~accompanying ~~authorized~~notes toare ~~issue~~an upintegral ~~to 40,000,000,000 shares~~ part of ~~Common~~these ~~Stock.~~consolidated Asfinancial of December 31, 2022, we had 27,049,736,362 shares of Common Stock issued and outstanding. Our board of directors has the authority to cause us to issue additional shares of Common Stock without the consent of any of our stockholders. Consequently, you may experience more dilution in your ownership of our securities in the future.statements

~~The market price of our Common Stock may be volatile and could decline.~~F-3

~~The~~Bowmo, ~~market~~Inc. ~~price of our Common Stock has fluctuated substantially in the past~~ and is likely to continue to be highly volatile and subject to wide fluctuations in the future. A number of factors could cause the market price of our Common Stock to decline, many of which we cannot control, including the following:Subsidiaries

·Consolidated ~~market~~Statements ~~conditions~~of ~~in the broader stock market in general, or in our industry in particular;~~Operations

~~· actual or anticipated fluctuations in our financial and operating results;~~Audited

· introduction of new products and services by us or our competitors;

	December 31, 2023			December 31, 2022
Revenue	$	243,434		$	185,923
Cost of revenue		200,039			75,873
Gross Profit		43,395			110,050

Operating Expenses
Compensation expense		517,618			432,452
Consulting fees		90,000			181,667
Professional fees		250,770			780,251
General and administrative		131,590			363,522
Total Operating Expenses		989,978			1,757,892

Loss from Operations		(946,583	)		(1,647,842	)

Other Income (Expenses)
Interest expense		(666,814	)		(927,072	)
Gain on new methodology for accounting for debt conversion features					27,856
Initial recognition of derivative liability		(32,429	)		(2,578,230	)
Change in fair value of derivative liability		(2,103,126	)		544,850
Total other income (expenses)		(2,802,369	)		(2,932,596	)

Loss before income taxes		(3,748,952	)		(4,580,438	)
Provision for income taxes		-			-

NET LOSS		(3,748,952	)		(4,580,438	)

Net loss per common share – basic and diluted	$	-		$	-
Weighted average common shares – basic and diluted *		18,975,833			12,664,533

·* ~~sales,~~Amounts orhave ~~anticipated~~been ~~sales,~~adjusted ofby ~~large~~a ~~blocks~~1000 ofto 1 ~~our~~reverse ~~stock;~~split during 2023.

·The ~~issuance~~accompanying ofnotes ~~new~~are oran ~~changed~~integral ~~securities~~part of ~~analysts’~~these ~~reports~~consolidated orfinancial ~~recommendations;~~statements

~~· additions or departures of key personnel;~~F-4

·Bowmo, ~~regulatory~~Inc. orand ~~political developments;~~Subsidiaries

·Consolidated ~~changes~~Statement of Changes in ~~accounting~~Stockholders’ Deficit For ~~principles~~the orYear ~~methodologies;~~Ended December 31, 2023 and 2022

~~· acquisitions by us or by our competitors;~~Audited

· litigation and governmental investigations; and

	Preferred Stock AA						Super Preferred Stock						Preferred Stock A				Preferred Stock B				Preferred Stock C				Preferred Stock D				Preferred Stock E				Preferred Stock G				Preferred Stock H				Common Stock						Common Stock to be issued													Total Equity Equity
	Shares			Amount ($)			Shares			Amount ($)			Shares		Amount ($)		Shares		Amount ($)		Shares		Amount ($)		Shares		Amount ($)		Shares		Amount ($)		Shares		Amount ($)		Shares		Amount ($)		Shares			Amount ($)			Shares		Amount ($)		Additional Paid-in			Treasury Stock			Accumulated Deficit			/(Deficit) $
Balance as of December 31, 2021		652,259		$	652			500		$	1			0	$	0		0	$	0		0	$	0		0	$	0		0	$	0		0	$	0		0	$	0		18,150,000		$	18,150			0	$	0	$	3,802,391		$	0		$	(4,663,487	)	$	(842,293	)
Recapitalization at reverse merger - May 4, 2022		(652,259	)		(652	)		(500	)		(1	)		3,381,520		33,815		5,000		50		5,000,000		50,000		125,000		12		0		166,331		1,000,000		1,000						8,936,864,497			71,400					26		(2,630,899	)		(773,500	)					(3,082,418	)
Stock based compensation																																																				4,719									4,719
Distribution to shareholders																																																				(257,500	)								(257,500	)
Relative fair value of warrants issued with convertible debt																																																				596,927									596,927
Shares issued for extinguishment of convertible debt																																										18,094,721,865			180,947							2,083,394									2,264,341
- Net Loss 2022																																																										(4,580,438	)		(4,580,438	)
Balance as of December 31, 2022		0		$	0			0		$	0			3,381,520	$	33,815		5,000	$	50		5,000,000	$	50,000		125,000	$	12		0	$	166,331		1,000,000	$	1,000		0	$	0		27,049,736,362		$	270,497			0	$	26	$	3,599,032		$	(773,500	)	$	(9,243,925	)	$	(5,896,662	)
Effects of reverse-split																																										(33,360,984,221	)	$	(333,610	)					$	333,610									0
Effects of forward split																																										33,361,150		$	334						$	(334	)								(0	)
Stock issuance																																						10,000	$	10		6,331,407,539		$	63,314						$	4,943,756								$	5,007,080
- Net Loss 2023																																																										(3,748,952	)		(3,748,952	)
Balance as of December 31, 2023		0		$	0			0		$	0			3,381,520	$	33,815		5,000	$	50		5,000,000	$	50,000		125,000	$	12		0	$	166,331		1,000,000	$	1,000		10,000	$	10		53,520,830		$	535			0	$	26	$	8,876,064		$	(773,500	)	$	(12,992,877	)	$	(4,638,544	)

·The ~~political~~accompanying ~~and~~notes ~~geopolitical~~are ~~events~~an ~~and~~integral ~~general economic conditions and trends, including the possible effects~~ part of ~~the~~these ~~widespread~~consolidated ~~domestic~~financial ~~and global impact of the COVID-19 pandemic~~statements.

These and other factors may cause the market price and demand for our Common Stock to fluctuate substantially, which may limit or prevent investors from readily selling their Common Stock and may otherwise negatively affect the liquidity of our Common Stock. In addition, in the past, when the market price of a stock has been volatile, holders of that stock have often instituted securities class action litigation against the company that issued the stock. If any of our stockholders brought a lawsuit against us, we could incur substantial costs defending the lawsuit. Such a lawsuit could also divert the time and attention of our management from our business.F-5

WeBowmo, doInc. ~~not anticipate that we will pay dividends on our Common Stock~~ and, ~~consequently, your ability to achieve a return on your investment will depend on appreciation in the price of our Common Stock.~~Subsidiaries

WeConsolidated ~~have~~Statements ~~never declared or paid any dividends on our Common Stock. We intend to retain any earnings to finance the operation and expansion~~ of ~~our~~Cash business, and we do not anticipate paying any cash dividends in the foreseeable future. In addition, in the future we may enter into agreements that prohibit or restrict our ability to declare or pay dividends on our Common Stock. As a result, you may only receive a return on your investment in our Common Stock if the market price of our Common Stock increases.Flows

11Audited

ITEM 1B. UNRESOLVED STAFF COMMENTS

	December 31,			December 31,
	2023			2022
Cash Flows from Operating Activities
Net loss	$	(3,748,952	)	$	(4,580,438	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Interest expense incurred on put premium on stock settled debt		-			145,717
Loss on acquisition – related party		-			197,370
Amortization of debt discount		321,531			289,252
Stock-based compensation and shares issued for services		-			216,186
Gain on new methodology for accounting for debt conversion features		-			(27,856
Forgiveness of note payable - PPP Note		-			-
Grant income		-			-
Expenses incurred on extinguishment of convertible debt and accrued interest		(14,003	)		117,565
Initial derivative expense					2,578,230
Change in fair value of derivative liability		(1,738,432	)		(544,850	)
Changes in operating assets and liabilities (net of amounts acquired):
Accounts receivable		(2,630	)		22,098
Prepaid expenses and other current assets		(980	)		139
Accounts payable		331,080			421,125
Accrued expenses		11,673			-
Accrued Interest		-			483,915
Accrued compensation		310,138			67,123
Deferred revenue		-			(3,108	)
Net Cash (Used In) Provided By Operating Activities		(4,530,575	)		(617,532	)

Cash Flows from Investing Activities
Cash acquired in reverse merger		-			517
Cash acquired in acquisition		-			1,633
Net Cash Provided by Investing Activities		-			2,150

Cash Flows from Financing Activities
Proceeds from loans payable		-			269,100
Proceeds from convertible notes payable		521,679			770,500
Proceeds from equity issuances		5,277,042			-
Repayment of loans		(1,428,941	)		-
Distributions to shareholders		-			(257,500	)
Net Cash Provided by Financing Activities		4,369,780			782,100

Net Change in Cash and Cash Equivalents		(160,795	)		166,718

Cash And Cash Equivalents - Beginning of Year		167,103			385

Cash And Cash Equivalents - End of Year		6,308			167,103

Supplemental Disclosure of Cash and Non-cash Transactions:
Cash paid for interest	$	-		$	-
Common stock issued for extinguishment of debt and accrued interest	$	279,002		$	1,905,322
Tangible assets acquired in Merger	$	-		$	3,082,419
Equity acquired in Merger, net of cancellation of shares	$	-		$	3,063,589
Debt discount associated with issuance of warrants and derivative liabilities	$	-		$	734,853
Put premium on stock settled debt extinguishment	$	205,684		$	241,454
Issuance of Series G Preferred Stock	$	-		$	1,000
Accrual for shares to be issued for acquisition of Interview Mastery	$	-		$	200,000

~~This~~The ~~information~~accompanying isnotes ~~not~~are ~~required~~an ~~for~~integral ~~smaller~~part of ~~reporting~~these ~~companies.~~consolidated financial statements

~~ITEM 2. PROPERTIES~~F-6

~~The~~Bowmo, ~~Company currently has no ownership or leases of property~~Inc. ~~The~~and ~~Company’s business mailing address is 99 Wall Street, Suite 891, New York City, New York.~~Subsidiaries

~~ITEM~~Notes 3.to ~~LEGAL~~the ~~PROCEEDINGS~~Audited Consolidated Financial Statements

~~From~~For ~~time to time, we may become involved in various lawsuits and legal proceedings which arise in~~ the ~~ordinary~~Years ~~course~~Ended ofDecember ~~business. Litigation is subject to inherent uncertainties~~31, 2023 and ~~an adverse result in these or other matters may arise from time to time that may harm our business.~~2022

AsNOTE of1 ~~the~~– date of this filing, there are no material pending legal or governmental proceedings relating to our Company or properties to which we are a party, and, to our knowledge, there are no material proceedings to which any of our directors, executive officers, or affiliates are a party adverse to us or which have a material interest adverse to us.BACKGROUND

~~ITEM 4. MINE SAFETY DISCLOSURES~~Reverse Merger and Corporate Restructure

~~Not~~On ~~applicable~~May 4, 2022, Cruzani, Inc. (“Cruzani” or the “Predecessor”) entered into a merger agreement (the “Merger Agreement”) with Bowmo, Inc. (“Bowmo”) and Bowmo Merger Sub, Inc. to acquire Bowmo. (the “Acquisition”). The transactions contemplated by the Merger Agreement were consummated on May 4, 2022, and pursuant to the terms of the Merger Agreement, all outstanding shares of Bowmo were exchanged for shares of Cruzani’s common stock and Bowmo became Cruzani’s wholly owned subsidiary.

~~PART~~The IImerger was effected pursuant to the Merger Agreement. The merger is being accounted for as a reverse merger whereby Bowmo is the acquirer for accounting purposes. Bowmo is considered the acquiring company for accounting purposes as upon completion of the Merger, Bowmo’s former stockholders held a majority of the voting interest of the combined company.

~~ITEM~~Pursuant 5.to ~~MARKET~~the ~~FOR~~merger, ~~REGISTRANT~~the Company issued Series G Preferred Stock holding the voting rights to 78% of the total voting equity securities to Bowmo’Ss ~~COMMON~~stockholders. ~~EQUITY~~Upon completion of the acquisition, ~~RELATED~~Bowmo ~~STOCKHOLDER~~is ~~MATTERS~~treated ~~AND~~as ~~ISSUER~~the ~~PURCHASES~~surviving OFentity ~~EQUITY~~and ~~SECURITIES~~accounting acquirer although Cruzani was the legal acquirer. Accordingly, the historical financial statements are those of Bowmo.

~~Our~~Accounting ~~Common~~for ~~Stock~~Reverse ~~is currently quoted on the OTC Markets - Pink Open Market under the ticker symbol “BOMO” and currently trades on a sporadic and limited basis.~~Merger

~~Our shares are subject to Section 15(g) and Rule 15g-9 of the Securities and Exchange Act, commonly referred to as the “penny stock” rule.~~ The ~~rule~~fair ~~defines~~value ~~penny stock to be any equity security that has a market price less than $5.00 per share, subject to certain exceptions. These rules may restrict the ability~~ of ~~broker-dealers~~Cruzani to trade or maintain a market in our common stock and may affect the ability of shareholders to sell their shares. Broker-dealers who sell penny stocks to persons other than established customers and accredited investors must make a special suitability determination for the purchase of the security. Accredited investors, in general, include individuals with assets inacquired ~~excess of $1,000,000 (not including their personal residence) or annual income exceeding $200,000 or $300,000 together with their spouse,~~ and liabilities ~~certain~~assumed ~~institutional~~was ~~investors.~~based ~~The~~upon ~~rules require the broker-dealer to receive the purchaser~~management’s ~~written consent to the transaction prior to the purchase and require the broker-dealer to deliver a risk disclosure document relating to the penny stock prior to the first transaction~~estimates. A broker-dealer also must disclose the commissions payable to both the broker-dealer and the registered representative, and current quotations for the security. Finally, monthly statements must be sent to customers disclosing recent price information for the penny stocks.

~~Registered~~The ~~Holders~~following table summarizes the allocation of purchase price of the acquisition: 

As of the date of this report, there were 116 record holders of our common stock and 31,297,119,462 shares were in the public float

Tangible Assets Acquired:	Allocation
Cash and cash equivalents		517
Accounts payable		(326,400	)
Accrued interest		(1,197,027	)
Accrued officer compensation		(453,333	)
Convertible Notes		(620,933	)
Put premium on stock settled debt		(230,743	)
Loans payable		(254,500	)
Net Tangible Assets Acquired	$	(3,082,419	)

Equity Acquired:
Series A Preferred stock, 3,500,000 shares authorized, par value $0.01; 3,381,520 shares issued and outstanding		(33,815	)
Series B Preferred stock, 10,000 shares authorized, par value $0.01; 5,000 shares issued and outstanding		(50	)
Series C Preferred stock, 10,000,000 shares authorized, par value $0.01; 5,000,000 shares issued and outstanding		(50,000	)
Series D Preferred stock, 125,000 shares authorized, par value $0.0001; 125,000 shares issued and outstanding		(12	)
Series E Preferred stock to be issued		(166,331	)
Series F Preferred stock, 101 shares authorized, par value $0.0001; 101 shares issued and outstanding		-
Common stock 20,000,000,000 shares authorized, $0.00001 par value; 8,955,014,498 shares issued and outstanding		(89,550	)
Treasury stock, at cost – 2,917 shares		773,500
Additional paid in capital		(2,648,676	)

Consideration:
Series G Preferred Stock holding the voting rights to 78% of the total voting equity securities to Bowmo’s stockholders		1,000

12F-7

~~Dividends~~Organization and Business

~~Holders~~Bowmo, ofInc. (FKA Cruzani, Inc.) (the “Company”) is an AI-powered recruiting platform. The Company’s ~~common~~principal ~~stock~~lines of business are ~~entitled~~direct toplacement ~~receive~~of ~~such~~candidates ~~dividends~~with employers and Recruiting as ~~may~~a beService ~~declared~~which byallows ~~our~~the ~~Board~~Company’s customers to outsource the management of ~~Directors.~~their Norecruiting ~~dividends~~process onto the Company. The Company’s ~~common~~offers ~~stock~~recruiting ~~have~~software ~~ever~~and ~~been~~services ~~paid,~~through ~~and~~an ~~the~~online ~~Company~~AI-driven ~~does~~platform ~~not~~to ~~anticipate~~connect ~~that~~potential ~~dividends~~candidates ~~will~~to beemployers for ~~paid~~all onbusinesses ~~its~~looking ~~common~~to ~~stock~~address inhiring ~~the~~needs. ~~foreseeable~~The ~~future~~Company was incorporated as a Delaware corporation in 2016.

~~Securities~~NOTE ~~Authorized~~2 ~~for~~– ~~issuance~~GOING ~~under equity compensation plans.~~CONCERN

NoThe ~~securities~~accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles which contemplate continuation of the Company as a going-concern basis. The going concern basis assumes that assets are ~~authorized~~realized, ~~for~~and ~~issuance~~liabilities byare extinguished in the ordinary course of business at amounts disclosed in the consolidated financial statements. The Company ~~under~~has ~~equity~~incurred ~~compensation~~recurring ~~plans~~losses from operations.

~~Unregistered~~The ~~Sales~~Company incurred a net loss for the year ended December 31, 2023, of ~~Equity~~$3,748,952, ~~Securities~~of which approximately $947,000 was due to operations and ~~Use~~the remainder was due primarily to interest expense and derivative liabilities. At the year ended December 31, 2023, the Company has a working capital deficit of ~~Proceeds~~$3,750,722 and an accumulated deficit of $12,992,877.

~~During~~The ~~the~~Company’s ~~year~~ability ~~ended~~to ~~December~~continue ~~31,~~as ~~2022,~~a wegoing concern ~~issued~~depends ~~securities~~upon ~~that~~its ~~were~~ability ~~not~~to ~~registered~~obtain ~~under~~adequate ~~the~~funding ~~Securities~~to ~~Act~~support its operations through continuing investments of debt and/or equity by qualified investors/creditors, internally generated working capital and ~~were~~monetization ~~not~~of ~~previously~~intellectual ~~disclosed~~property inassets. aThese ~~Current~~factors raise ~~Report~~substantial ondoubt ~~Form~~about ~~8-K~~the Company’s ability to continue as ~~listed~~a ~~below~~going concern. ~~Except~~These ~~where~~consolidated ~~noted,~~financial ~~all~~statements ofdo ~~the~~not include ~~securities~~any ~~discussed~~adjustments inthat ~~this~~might ~~Item~~be 5necessary ~~were~~if ~~issued~~the inCompany ~~reliance~~is onunable ~~the~~to ~~exemption~~continue ~~under~~as ~~Section~~a 4(going concern. Management is currently pursuing a~~)(2)~~ ofbusiness strategy which includes raising the ~~Securities~~necessary ~~Act~~funds to finance the Company’s development and marketing efforts.

~~During~~NOTE ~~the~~3 ~~year~~– ~~ended~~SUMMARY ~~December~~OF ~~31,~~SIGNIFICANT ~~2022, the Company issued 18,094,721,962 shares of common stock for the extinguishment of convertible debt as follows:~~ACCOUNTING POLICIES

Creditor	Date		SharesIssued		PrincipalRetired		AccruedInterest		Fees		Total
Livingston Asset Management LLC		6-May-22		315,275,000		9,500		2,969		3,295		15,764
Livingston Asset Management LLC		6-May-22		392,525,000		12,500		3,831		3,295		19,626
Livingston Asset Management LLC		19-May-22		50,910,200		1,100		396		1,050		2,546
Livingston Asset Management LLC		19-May-22		185,850,000		4,500		1,498		3,295		9,293
Livingston Asset Management LLC		6-Jun-22		376,768,000		18,750		4,329		3,295		26,374
Livingston Asset Management LLC		6-Jun-22		316,566,800		10,000		3,773		2,055		15,828
Livingston Asset Management LLC		10-Jun-22		163,772,200		-		6,134		2,055		8,189
Livingston Asset Management LLC		14-Jun-22		140,214,000		6,250		270		3,295		9,815
Oscalata partners LLC		15-Jun-22		300,727,400		11,000		741		3,295		15,036
Livingston Asset Management LLC		17-Jun-22		467,932,429		25,000		4,460		3,295		32,755
Livingston Asset Management LLC		17-Jun-22		463,470,571		25,000		4,148		3,295		32,443
Livingston Asset Management LLC		22-Jun-22		458,010,714		25,000		3,766		3,295		32,061
Livingston Asset Management LLC		23-Jun-22		453,588,000		25,000		3,456		3,295		31,751
Livingston Asset Management LLC		23-Jun-22		443,529,286		25,000		2,752		3,295		31,047
Livingston Asset Management LLC		27-Jun-22		434,833,714		25,000		2,023		3,415		30,438
Livingston Asset Management LLC		27-Jun-22		413,336,143		25,000		519		3,415		28,934
Livingston Asset Management LLC		28-Jun-22		434,891,429		25,000		2,027		3,415		30,442
Livingston Asset Management LLC		29-Jun-22		432,347,429		25,000		1,849		3,415		30,264
Frondeur Partners, LLC		30-Jun-22		429,412,000		25,000		1,644		3,415		30,059
Frondeur Partners, LLC		6-July-22		423,639,000		25,000		1,452		3,415		29,867
Frondeur Partners, LLC		6-July-22		426,672,143		25,000		1,644		3,415		30,059
Trillium Partners, LP		13-July-22		143,324,850		22,000		3,250		3,415		28,665
Trillium Partners, LP		13-July-22		92,680,867		22,000		2,389		3,415		27,804
Frondeur Partners, LLC		18-July-22		421,975,571		25,000		1,123		3,415		29,538
Frondeur Partners, LLC		18-July-22		419,235,857		25,000		932		3,415		29,347
Frondeur Partners, LLC		18-July-22		416,202,571		25,000		932		3,415		29,347
Oasis Capital, LLC		20-July-22		600,000,000		-		27,000		-		27,000
Trillium Partners, LP		07-Sept-22		766,606,000		-		41,133		1,030		42,163
Trillium Partners, LP		14-Sept-22		947,060,606		-		152,850		3,415		156,265
Trillium Partners, LP		27-Sept-22		1,549,444,424		-		252,243		3,415		255,658
Trillium Partners, LP		04-Oct-22		149,833,300		11,000		568		3,415		14,983
Trillium Partners, LP		04-Oct-22		149,436,100		11,000		529		3,415		14,944
Frondeur Partners, LLC		01-Nov-22		141,310,810		25,000		1,260		3,415		29,675
Frondeur Partners, LLC		01-Dec-22		593,368,400		25,000		1,253		3,415		29,668
Trillium Partners, LP		12-Dec-22		117,231,300		7,800		508		3,415		11,723
Trillium Partners, LP		07-Oct-22		1,211,356,045		-		263,083		3,415		266,498
Trillium Partners, LP		24-Oct-22		1,217,151,500		-		264,358		3,415		267,773
Trillium Partners, LP		18-Nov-22		1,634,232,303		-		265,830		3,415		269,245
Total				18,094,721,962	$	572,400	$	1,332,922	$	117,565	$	2,022,887

Basis of Presentation

13The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

~~ITEM~~Use 6.of ~~RESERVED~~Estimates

~~NONE~~ The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.

~~ITEM~~COVID-19 7.Impacts ~~MANAGEMENT’S~~on ~~DISCUSSION~~Accounting ~~AND~~Policies ~~ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~and Estimates

~~Acquisitions~~COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods.

~~Interview~~Principals ~~mastery~~of Consolidation

OnThe ~~December~~consolidated 16financial ~~2022,~~statements ~~bowmo,~~have ~~Inc.~~been prepared ~~(the~~in ~~“Company”)~~accordance ~~entered into an Asset Purchase Agreement (the “APA”)~~ with ~~Interview~~U.S. ~~Mastery~~generally ~~Corporation~~accepted ~~(“Interview~~accounting ~~Mastery”),~~principles ~~a Delaware corporation, by and through Michael R. Neece~~ (~~“Neece”~~GAAP) ~~and Caseridus, Inc~~. ~~Under~~The ~~the~~consolidated ~~terms~~financial ofstatements ~~the~~include ~~APA,~~ the ~~Company will pay the purchase price through the issuance~~ accounts of ~~2,000,000,000 shares of~~ the Company’s ~~common~~and ~~stock~~its inwholly ~~two~~owned ~~tranches:~~subsidiaries. ~~(i)~~All ~~1,000,000,000~~intercompany ~~shares~~balances ofand ~~Company~~transactions ~~common~~have ~~stock~~been ~~to the stockholders of Interview Mastery that vest immediately for all of the business assets of Interview Mastery,~~eliminated.

~~valued at $200,000 based on the acquisition date share price of $0.0002~~F-8

;Cash and ~~(ii)~~Cash 1,000,000,000 shares of Company common stock issued in consideration of Neece’s employment with the Company which shall vest over a four (4) year period during which 250,000,000 shares will vest on the first-year anniversary of Neece’s employment, followed by vesting in increments of 62,500,000 shares per quarter (3-month period) thereafter until the full amount is vested and all of which shall be contingent upon Neece’s continual employment with the Company. As of December 31, 2022, the 1,000,000,000 shares of common stock for the acquisition of Interview Mastery have not been issued, and as such, has been recorded as a liability in accrued expenses on the consolidated balance sheets. In connection with the APA, the Company shall create a new board seat and offer such seat to Neece who will be formally invited to join the Company’s Board of Directors.Equivalents

The ~~acquisition~~Company ~~was~~accounts ~~accounted~~ for ascash aand ~~business~~cash ~~combination~~equivalents under inFASB ~~accordance~~ASC ~~with~~305, ~~the~~Cash ~~acquisition~~and ~~method~~Cash ~~under~~Equivalents, ~~the guidance in ASC 805-10~~ and ~~805-20.~~considers ~~This~~all ~~business~~highly ~~combination~~liquid ~~was~~investments ~~accounted~~with ~~for~~an asoriginal amaturity ~~related~~of ~~party~~three ~~acquisition,~~months or asless ~~Neece~~to isbe ~~the~~cash ~~chief~~equivalents. ~~product~~At ~~officer~~December of31, ~~the~~2023 ~~Company~~and ~~Accordingly~~2022, the ~~total~~Company ~~purchase~~had ~~consideration~~cash ~~was~~and ~~allocated~~cash toequivalents ~~net~~of ~~acquired based on their respective historical costs. The assets acquired~~$6,308 and ~~liabilities assumed~~$167, ~~if any~~103, inrespectively. There aare ~~business~~no ~~purchase~~amounts ~~combination~~that beare ~~recognized~~uninsured atby ~~their~~the ~~historical~~FDIC ~~costs~~(Federal asDeposit ofInsurance ~~the acquisition date~~Corporation).

~~The~~Deferred ~~final~~Income ~~allocation~~Taxes ofand ~~the~~Valuation ~~purchase price in connection with the Interview Mastery acquisition was calculated as follows:~~Allowance

Description	Fair Value		Weighted Average Useful Life (Years)
Cash	$	1,633
Prepaid expenses		997
Loss on acquisition – related party		197,370
	$	200,000

We recognize deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns in accordance with applicable accounting guidance for accounting for income taxes, using currently enacted tax rates in effect for the year in which the differences are expected to reverse. We record a valuation allowance when necessary to reduce deferred tax assets to the amount expected to be realized. For the years ended December 31, 2023 and 2022, respectively, due to cumulative losses, we recorded a valuation allowance against our deferred tax asset that reduced our income tax benefit for the period to zero. As of December 31, 2023 and 2022 we had no liabilities related to federal or state income taxes and the carrying value of our deferred tax asset was zero.

14The Company accounts for income taxes applying FASB ASC 740, which requires the recognition of deferred tax liabilities and assets for expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

~~There~~Financial were no acquisition costs incurred. The approximate revenue and net loss for the acquired business as a standalone entity per ASC 805 from January 1, 2021 to December 31, 2021 was $14,692 and $21,862, respectively, and from January 1, 2022 to December 16, 2022, $13,059 and $15,279, respectively.Instruments

~~Results~~The Company adopted the provisions of ~~Operations~~Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value:

~~The~~Level ~~following~~1 ~~discussion~~– ~~and~~Quoted ~~analysis~~prices ofin ~~the~~active ~~results~~markets ~~of operations and financial condition~~ for ~~the~~identical ~~years~~assets ~~ended~~or December 31, 2022 and 2021 should be read in conjunction with our consolidated financial statements and the notes to those consolidated financial statements that are included elsewhere in this Annual Reportliabilities. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors. See “Forward-Looking Statements.”

~~Revenues~~Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.

~~Revenues~~Level ~~for~~3 ~~the~~– ~~year~~Unobservable ~~ended~~inputs ~~December~~to ~~31,~~the ~~2022~~valuation ~~totaled~~methodology ~~$186,000,~~that aare ~~decrease~~significant ~~of $16,000 or 8% compared~~ to ~~$202,000 of revenues for~~ the ~~year~~measurement ~~ended~~of ~~December~~fair ~~31,~~value ~~2021.~~of ~~This~~assets ~~was~~or ~~primarily caused by a reduction in our Recruiting as a Service revenue, offset by an increase in our direct placement revenue~~liabilities.

~~Cost~~All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of ~~Revenues~~fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement.

~~Cost~~Upon adoption of ~~revenues~~ASC ~~for the year ended December 31~~825-10, ~~2022~~there ~~totaled~~was ~~$76,000,~~no ancumulative effect ~~increase~~adjustment ~~of $24,000 or 47% compared~~ to ~~$52,000~~beginning ~~cost~~retained ofearnings ~~revenues~~and ~~for~~no ~~the~~impact ~~year~~on ~~ended December 31, 2021. This was primarily~~ the ~~result~~financial ~~of increased costs associated with direct placement revenue~~statements.

~~Compensation~~The ~~Expense~~carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity.

~~Compensation~~Convertible ~~expense for the year ended December 31, 2022 and 2021 was $432,000 and $404,000, respectively, and consists entirely of compensation paid to officers.~~Instruments

~~Consulting~~The ~~Fees~~Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with various accounting standards.

~~Consulting~~ASC ~~fees~~480 ~~for~~“Distinguishing ~~the~~Liabilities ~~year~~From Equity” ~~ended~~provides ~~December~~that ~~31,~~instruments ~~2022~~convertible ~~was~~predominantly ~~$182,000,~~at ana ~~increase~~fixed ofrate ~~$182,000~~resulting orin ~~100%~~a ~~from~~fixed $0monetary ~~through~~amount ~~the year ended December 31, 2021. The increase is~~ due toupon ~~the consulting contract acquired in the Merger on May 4, 2022~~ conversion with a ~~fee~~variable quantity of ~~$10,000~~shares to(“stock ~~$25,000~~settled ~~per~~debt”) ~~month,~~be ~~payable~~recorded inas a ~~note,~~liability inat ~~which~~ the ~~consultant~~fixed ~~shall~~monetary ~~provide accounting and financial statement services, evaluate business acquisition~~ amount.

~~opportunities,~~F-9

ndASC ~~help~~815 “Derivatives and Hedging” generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in ~~securing~~which ~~financing~~(a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.”

~~General~~The Company accounts for convertible instruments (when it has determined that the instrument is not a stock settled debt and ~~administrative~~the ~~expenses~~embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the share transaction and the effective conversion price embedded in the preferred shares.

~~General~~ASC ~~and~~815-40 ~~administrative~~provides ~~expenses~~that ~~for~~generally ~~the~~if ~~year~~an ~~ended~~event is ~~December~~not ~~31,~~within ~~2022~~the ~~were~~entity’s ~~$364,000~~control ~~compared~~and tocould ~~$21,000~~require ~~for~~net ~~the~~cash ~~year ended December 31~~settlement, ~~2021.~~then ~~The~~the ~~increase~~contract ~~was~~shall ~~primarily~~be ~~due~~classified toas ~~payments for investor relations,~~ an ~~increase~~ inasset ~~development~~or ~~expenses~~a liability.

~~and~~Convertible aNotes ~~loss~~with ofFixed ~~$197,000~~Rate ~~as a result of the related party loss on the acquisition of Interview Mastery.~~Conversion Options

~~Professional~~The ~~fees~~Company may enter into convertible notes, some of which contain, predominantly, fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. This results in a fair value of the convertible note being equal to a fixed monetary amount. The Company records the convertible note liability as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity” and measures the convertible note at its fixed monetary amount, which is the result of the share price discount at the time of conversion, and records the put premium, as applicable, on the note date with a charge to interest expense.

~~Professional~~Derivative fees for the year ended December 31, 2022 were $780,000, an increase of $766,000 or 5,485% compared to $14,000 for the year ended December 31, 2021. The increase in expenses were due to greater legal and accounting expenses and expenses associated with SEC filings and the extinguishment of debt.Instruments

15The Company’s derivative financial instruments consist of derivatives with the sale of a convertible notes in 2023. The accounting treatment of derivative financial instruments requires that the Company records the derivatives at their fair values as of the inception date of the debt agreements and at fair value as of each subsequent balance sheet date. The carrying value assigned to the host instrument will be the difference between the previous carrying value of the host instrument and the fair value of the derivatives. There is an offsetting debt discount or premium as a result of the fair value assigned to the derivatives, as well as any debt issuance costs, which are amortized under the straight-line method over the term of the loan. Any change in fair value is recorded as non-operating, non-cash income or expense at each balance sheet date. If the fair value of the derivatives was higher at the subsequent balance sheet date, the Company recorded a non-operating, non-cash charge. If the fair value of the derivatives was lower at the subsequent balance sheet date, the Company recorded non-operating, non-cash income.

~~Other~~Business ~~Income (Expense)~~Combinations

13The Company accounts for its business combinations using the acquisition method of accounting. Under the acquisition method,~~205~~ assets acquired, liabilities assumed, and consideration transferred are recorded at the date of acquisition at their respective fair values. Definite-lived intangible assets are amortized over the expected life of the asset. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill.

~~Net~~Goodwill ~~Loss~~represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. The Company remeasures fair value as of each reporting date and changes resulting from events after the acquisition date, are recognized as follows: 1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value and accretion costs are recognized in earnings.

The Company had a net loss of $4,580,000 for the year ended December 31, 2022, as compared to a net loss of $266,000 for the year ended December 31, 2021. The increase in net loss is a result of the explanations above.F-10

~~Liquidity~~Revenue ~~and Capital Resources~~Recognition

For ~~the~~annual ~~year~~reporting ~~ended~~periods after December 3115, ~~2022~~ 2017, wethe ~~used~~Financial ~~$618,000~~Accounting inStandards ~~operating~~Board ~~activities~~(“FASB”) ~~compared~~made effective ASU 2014-09 Revenue from Contracts with Customers, to ~~$274~~supersede ~~provided~~previous byrevenue inrecognition ~~the~~guidance ~~prior~~under ~~year~~current U.S. ~~Cash~~GAAP. ~~used~~Revenue is now recognized in ~~2022~~accordance iswith ~~primarily~~FASB ~~the~~ASC ~~result~~Topic 606, ofRevenue aRecognition. ~~net~~The ~~loss~~objective of ~~$4,580,000,~~ the ~~change~~guidance inis to establish the ~~fair~~principles ~~value~~that ofan ~~derivative~~entity ~~liabilities~~shall apply to report useful information to users of ~~$545~~financial statements about the nature,~~000~~ amount, timing, and uncertainty of revenue and cash flows arising from a ~~gain~~contract onwith ~~new~~a ~~methodology~~customer. ~~for~~The ~~accounting~~principle ~~for~~is ~~debt~~to ~~conversion~~recognize ~~features~~revenue ~~$28,000,~~to ~~offset~~depict bythe ~~interest~~transfer ~~expense~~of onpromised ~~put~~services ~~premium~~to oncustomers ~~stock~~in ~~settled~~an ~~debt~~amount that ofreflects ~~$146,000,~~the ~~loss~~consideration onto ~~acquisition~~which ~~from~~the ~~related~~Company ~~party~~expects ofto ~~$197,000,~~be ~~amortization~~entitled ofin ~~debt~~exchange ~~discount~~for ofthose ~~$289,000,~~services. ~~stock-based~~Two ~~compensation~~options were made available for implementation of ~~$216,000,~~the ~~initial~~standard: ~~derivative~~the ~~expense~~full ofretrospective ~~$2,578,000,~~approach ~~and~~or anmodified ~~increase~~retrospective inapproach. ~~accounts~~The ~~payable~~guidance ~~and~~became ~~accrued~~effective for ~~interest~~annual ofreporting ~~$972~~periods beginning after December 15,~~000~~ 2017, including interim periods within that reporting period, with early adoption permitted.

~~For~~The ~~the~~Company ~~years~~generates ~~ended~~revenue ~~December 31, 2022 and 2021, our cash flows~~ from ~~investing~~(1) ~~activities~~Recruiting as ~~was~~a $2Service (“Raas”),~~150~~ and ~~$0,~~(2) ~~respectively.~~Direct ~~The increase is primarily the result of the cash acquired in the reverse merger and acquisition~~Placement.

~~For~~Recruiting ~~the year ended December 31, 2022, we generated $782,000 through financing activities compared to $0 in the year ended December 31, 2021. The increase in funds was due greater funds from financings~~ as ~~the~~a ~~Company evaluates its operating options.~~Service:

~~The~~RaaS allows the Company’s ~~currently~~customers ~~owes~~to ~~$564,000~~outsource the onmanagement ~~notes~~of ~~payable,~~their ~~most~~recruiting ofprocess ~~which~~allowing ~~are~~the inCompany ~~default,~~to ~~and~~use ~~$670,000~~the ~~for~~Application ~~outstanding~~to ~~convertible~~assist ~~notes,~~its ~~net~~customers ofhiring ~~discounts~~needs by strategically gearing the service to reach the customer’s objectives. ~~$209,681~~Revenue from RaaS consists of ~~the~~monthly ~~convertible~~billing ~~notes~~to ~~payable~~the ~~are~~customer infor ~~default~~services provided.

~~Going~~RaaS ~~Concern~~service contracts with customers are month-to-month for a fixed price. Revenues are recognized on a gross basis when each monthly subscription service is completed.

Direct ~~operations . The Company has an accu~~Placement

~~There~~The ~~can~~Company begenerates nodirect ~~assurance~~placement ~~that~~revenue by ~~sufficient~~earning ~~funds~~one-time ~~required~~fees ~~during~~for ~~the~~each ~~next~~time ~~year~~an oremployer ~~thereafter~~hires ~~will~~one beof ~~generated~~the ~~from~~candidates ~~operations~~that orthe ~~available~~Company ~~from~~refers. ~~external~~The Company sources ~~such~~qualified candidate asreferrals ~~debt~~for orthe ~~equity~~employers’ ~~financings,~~available orjobs ~~other~~through ~~potential~~the ~~sources.~~use ~~The~~of ~~inability~~the toCompany’s ~~generate~~Application. ~~cash~~Upon ~~flow~~the ~~from~~employer ~~operations~~hiring one or tomore ~~raise~~of ~~capital from external sources will force~~ the Company’s tocandidate ~~substantially curtail and cease operations~~referrals, ~~therefore,~~the ~~having~~Company aearns ~~material~~the ~~adverse~~direct ~~effect~~placement ~~on its business. Furthermore~~fee, ~~there~~which ~~can~~consists beof noan ~~assurance~~amount ~~that~~agreed upon ~~any~~between ~~funds,~~the ifCompany ~~available,~~and ~~will~~its ~~possess~~customers. ~~attractive~~The ~~terms~~fee oris ~~not have~~ a ~~significant~~percentage ~~dilutive~~of ~~effect~~the onreferred ~~the~~candidates’ ~~Company~~first year’s ~~existing~~base ~~stockholders~~salary.

~~ITEM~~Direct 7Aplacement revenues are recognized on a gross basis on the date of hire of the candidate placed with an employer, as it is more than probable that a significant revenue reversal will not occur. This ~~QUANTITATIVE~~fee ~~AND~~is ~~QUALITATIVE~~only ~~DISCLOSURES~~charged ~~ABOUT~~to ~~MARKET~~the ~~RISK~~employer. Any payments received prior to the hire date are recorded as deferred revenue on the consolidated balance sheets. Payments for recruitment services are typically due within 30 days of completion of services.

WeDirect ~~are~~placement revenue is subject to a 90-180 day guarantee that the candidate will not ~~required~~resign or be terminated in that time period. The Company uses historical evidence as well as additional factors to ~~provide~~determine and estimate the ~~information~~amount ~~required~~of byconsideration ~~this~~received ~~Item~~that ~~because~~the weCompany ~~are~~does not expect to be entitled to. For any amounts received for which the Company does not expect to be entitled, it would not recognize revenue when the candidate is hired but would recognize those amounts received as a ~~smaller~~refund liability. The Company included in the transaction price the estimated amount of variable consideration per the expected value method. A refund liability would be credited for the difference between cash consideration received and variable consideration recognized. The refund liability would be updated at the end of each reporting ~~company~~period for any changes in circumstances. As of December 31, 2023 and 2022 there was no refund liability on the consolidated balance sheets as historically no direct placement revenue has been refunded to the Company.

16Revenue Segmentation

~~ITEM~~For 8.the ~~FINANCIAL~~years ~~STATEMENTS~~ended ~~AND~~December ~~SUPPLEMENTARY~~31, ~~DATA~~2023 and 2022, revenues can be categorized into the following:

TABLE OF CONTENTS

	December 31, 2023		December 31, 2022

Direct placement	$	78,458	$	142,242
Recruiting as a Service		169,976		43,681
Total revenues	$	243,434	$	185,923

Report of Independent Registered Public Accounting Firm	F-2
Consolidated Balance Sheets as of December 31, 2022 and 2021	F-3
Consolidated Statements of Operations for the Years Ended December 31, 2022 and 2021	F-4
Consolidated Statements of Stockholders’ Deficit for the Years Ended December 31, 2022 and 2021	F-5
Consolidated Statements of Cash Flows for the Years Ended December 31, 2022 and 2021	F-7
Notes to the Consolidated Financial Statements	F-8

(the $169,976 is a result the difference between $78,458 and the other unidentified revenue accounts in QB)

F - 111

~~Report~~Cost of ~~Independent Registered Public Accounting Firm~~revenues

ToCost ~~the~~of ~~shareholders~~revenue consist of employee costs, third party staffing costs, hosting service fees, and ~~the~~other ~~board~~fees, ofoutsourced ~~directors~~recruiter offees and commissions.

~~bowmo~~Concentrations of credit risk

Financial instruments which potentially subject the Company to credit risks consist primarily of cash and cash equivalents, ~~Inc~~and accounts receivable. Cash and cash equivalents are held in United States financial institutions. At times such amounts may exceed federally insured limits.

~~Opinion~~Stock-based ~~on the Financial Statements~~compensation

~~bowmo~~We account for our stock-based compensation under ASC 718 “Compensation - Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the shorter of the service period or the vesting period of the stock-based compensation. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company estimates the fair value of each stock option at the grant date by using the Black-Scholes option pricing model. Determining the fair value of stock-based compensation at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based compensation represent the Company’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment.

2Recently Issued Accounting Pronouncements

1We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

2Change in account principle

1Commencing with the second quarter of 2022, the Company prospectively changed its accounting treatment for securities that contain predominantly, fixed rate conversion features by recording the derivative feature as a put premium on stock settled debt. See Note 7 for further discussion. The company believes this change in accounting principle is preferable as it applies a more consistent method of accounting for convertible notes that contain similar conversion features. This accounting change resulted in a gain on new methodology for accounting for debt conversion features of $27,856 on the consolidated statements of operations.

~~Substantial~~NOTE ~~Doubt~~4 ~~about~~– ~~the~~BUSINESS ~~Company’s Ability to Continue as a Going Concern~~COMBINATIONS

~~The~~Interview ~~accompanying~~Mastery ~~financial~~Asset statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has suffered recurring losses from operations and has a significant accumulated deficit. In addition, the Company continues to experience negative cash flows from operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.Purchase

~~Basis~~On December 16, 2022, the Company entered into an Asset Purchase Agreement (the “APA”) with a related party, Interview Mastery Corporation (“Interview Mastery”), a Delaware corporation, by and through Michael R. Neece (“Neece”), the Company’s Chief Product Officer, and Caseridus, Inc. Under the terms of the APA, the Company will pay the purchase price through the issuance of 1,000,000,000 (pre-reverse split) shares of the Company’s common stock to the stockholders of Interview Mastery, valued at the stock price of $0.0002 on the acquisition date, that vest immediately for ~~Opinion~~all of the business assets of Interview Mastery. An additional 1,000,000,000 (pre-reverse split) shares of Company common stock will be issued as compensation in consideration of Neece’s employment with the Company which shall vest over a four (4) year period during which 250,000,000 (pre-reverse split) shares will vest on the first-year anniversary of Neece’s employment, followed by vesting in increments of 62,500,000 shares per quarter (3-month period) thereafter until the full amount is vested and all of which shall be contingent upon Neece’s continual employment with the Company. These shares were valued using the share price of $0.0002 at the date of acquisition, and they will be expensed as stock-based compensation based on the vesting terms contingent upon continual employment of Neece. In connection with the APA, the Company created a new board seat and offered this seat to Neece who was formally invited to join the Company’s Board of Directors.

~~These~~The ~~financial~~acquisition ~~statements~~was ~~are~~accounted ~~the~~for ~~responsibility~~as ~~of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are~~ a ~~public~~business combination ~~accounting~~in ~~firm~~accordance ~~registered~~ with the ~~Public~~acquisition ~~Company~~method ~~Accounting~~under ~~Oversight~~the ~~Board~~guidance ~~(United~~in ~~States)~~ASC ~~(“PCAOB”)~~805-10 and ~~are~~805-20. ~~required~~This tobusiness becombination ~~independent~~was ~~with~~accounted for ~~respect~~as toa ~~the~~related ~~Company~~party inacquisition, ~~accordance~~as ~~with~~Neece ~~the~~is ~~U.S. federal securities laws and~~ the ~~applicable~~chief ~~rules~~product ~~and~~officer ~~regulations~~ of the ~~Securities and Exchange Commission and the PCAOB~~Company.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.F-12

~~Our~~Accordingly, ~~audit included performing procedures to assess~~ the ~~risks~~total ofpurchase ~~material~~consideration was ~~misstatement~~allocated ~~of the financial statements, whether due~~ to ~~error~~net orassets ~~fraud,~~acquired ~~and~~based ~~performing~~on ~~procedures~~their ~~that~~respective ~~respond~~historical ~~to those risks~~costs. ~~Such~~The ~~procedures~~assets ~~included examining~~acquired, onand aliabilities ~~test basis~~assumed, ~~evidence~~if ~~regarding the amounts and disclosures~~ any, in ~~the~~a ~~financial~~business ~~statements.~~purchase ~~Our~~combination ~~audit~~be ~~also~~recognized ~~included~~at ~~evaluating~~their ~~the~~historical ~~accounting~~costs ~~principles used and significant estimates made by management,~~ as ~~well as evaluating the overall presentation~~ of the ~~financial~~acquisition ~~statements~~date. ~~We believe that our audit provides a reasonable basis for our opinion.~~

~~Critical~~The ~~Audit~~final ~~Matter~~allocation of the purchase price in connection with the Interview Mastery acquisition was calculated as follows:

Critical audit matters are matters arising from the current-period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments.

Description	Fair Value		Weighted Average Useful Life (Years)
Cash	$	1,633
Prepaid expenses		997
Loss on acquisition – related party		197,370
	$	200,000

WeTotal ~~determined~~acquisition ~~that~~costs ~~there~~incurred ~~are~~were no$58,092 recorded ~~critical~~as ~~audit~~a ~~matters~~component of General and administrative expenses. As a result of the business combination, the Company recognized a related party loss of $197,370 which is included in general and administrative expenses on the consolidated statements of operations during the year ended December 31, 2022.

~~/S/ BF~~Pro ~~Borgers~~Forma ~~CPA PC~~Information

WeThe ~~have~~results ~~served~~of asoperations of Interview Mastery will be included in the Company’s ~~auditor~~consolidated ~~since~~financial ~~2020~~statements as of the date of acquisition through the current period end. The following supplemental pro-forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the years ended December 31, 2022 and 2021:

Lakewood, CO

	December 31,			December 31,
	2022			2021
Revenue	$	198,982		$	216,367
Net Loss	$	(4,595,717	)	$	(287,779	)
Earnings (Loss) per common share, basic and diluted	$	-		$	(0.02	)

3NOTE 5 – LOANS PAYABLE

~~PCAOB~~As ~~ID 5041~~a result of the reverse merger that occurred on May 4, 2022, as discussed in Note 1, the Company assumed Loans 1 through 5 on the table below from Cruzani.

FThe -Cruzani 2loan payable balances are as follows:

bowmo, Inc. and SubsidiariesConsolidated Balance Sheets

	Rate			December 31, 2023		December 31, 2022
Loan 1		1	%	$	27,000	$	27,000
Loan 2		1	%		3,000		3,000
Loan 3		8	%		64,000		64,000
Loan 4		8	%		160,500		160,500
Loan 5		3.75	%		-		309,500
Total				$	254,500	$	564,000

	December 31,2022			December 31,2021
ASSETS
Cash and cash equivalents	$	167,103		$	385
Accounts receivable		15,542			37,638
Prepaid expenses and other current assets		858			-
Total Current Assets		183,503			38,023
Total Assets	$	183,503		$	38,023
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable	$	813,378		$	65,853
Accrued expenses		200,286			286
Accrued interest		366,622			18,602
Accrued officer compensation		1,074,361			556,394
Loans payable, current portion		113,006			-
Loans payable, related party		190,500
Convertible Notes, net of debt discount		669,581			84,681
Put premium on stock settled debt		219,687			-
Derivative liability		2,172,250			110,992
Deferred revenue		-			3,108
Total Current Liabilities		5,819,671			839,916
Loans payable, net of current portion		260,494			40,401
Total Liabilities		6,080,165			880,317
Commitments and Contingencies
STOCKHOLDERS’ DEFICIT:
Series A Preferred stock, 3,500,000 shares authorized, par value $0.01; 3,381,520 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		33,815			-
Series B Preferred stock, 10,000 shares authorized, par value $0.01; 5,000 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		50			-
Series C Preferred stock, 10,000,000 shares authorized, par value $0.01; 5,000,000 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		50,000			-
Series D Preferred stock, 125,000 shares authorized, par value $0.0001; 125,000 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		12			-
Series E Preferred stock to be issued		166,331			-
Series F Preferred stock, 101 shares authorized, par value $0.0001; 101 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		-			-
Series G Preferred stock, 1,000,000 shares authorized, par value $0.0001; 1,000,000 and 0 shares issued and outstanding as of December 31, 2022, and 2021, respectively		1,000			-
Series AA Preferred stock, 10,000,000 shares authorized, par value $0.0001; 0 and 652,259 shares issued and outstanding as of December 31, 2022, and 2021, respectively		-			652
Series Super Preferred stock, 10,000,000 shares authorized, par value $0.0001; 0 and 500 shares issued and outstanding as of December 31, 2022, and 2021, respectively		-			1
Common stock 40,000,000,000 shares authorized, $0.00001 par value; 27,049,736,362 and 18,150,000 shares issued and outstanding, respectively at December 31, 2022, and 2021		270,497			18,150
Common stock to be issued, 2,550,000 and 0 shares as of December 31, 2022, and 2021, respectively		26			-
Treasury stock, at cost – 2,917 shares and 0 shares as of December 31, 2022 and 2021, respectively		(773,500	)		-
Additional paid in capital		3,599,032			3,802,391
Accumulated deficit		(9,243,925	)		(4,663,488	)
Total Stockholders’ Deficit		(5,896,662	)		(842,294	)
Total Liabilities and Stockholders’ Deficit	$	183,503		$	38,023

Annual maturities of the Cruzani notes payable are as follows:

The accompanying notes are an integral part of these consolidated financial statements

For the year ending	Amount
December 31, 2024		6,807
December 31, 2025		7,066
December 31, 2026		7,336
December 31, 2027		7,616
Thereafter		225,675
Total payments	$	254,500

.F-13

FLoans -1 3through 5 are past due as of the issuance of these financial statements.

~~bowmo~~Loan 1) On May 30, ~~Inc.~~2013, and ~~Subsidiaries~~August 12, 2013, Cruzani received advances from a director for $2,000 and $25,000, respectively. On August 12, 2013, the Company entered into an unsecured, non-guaranteed, demand loan agreement with the director for $27,000. The loan bears interest at 1% per annum compounded monthly.

~~Consolidated~~Loan ~~Statements~~2) On February 27, 2014, and March 19, 2015, Cruzani received advances from a director of ~~Operations~~$6,000, and $10,200, respectively. During the year ended December 31, 2015, the Company repaid $13,200. The advances are unsecured, due on demand and bears interest at 1% per annum compounded and calculated monthly.

	December 31,2022			December 31,2021
Revenue	$	185,923		$	201,675
Cost of revenue		75,873			51,643
Gross profit		110,050			150,032
Operating expenses:
Compensation expense		432,452			403,738
Consulting fees		181,667			-
Professional fees		780,251			13,970
General and administrative		363,522			20,619
Total operating expenses		1,757,892			438,327
Loss from operations		(1,647,842	)		(288,295	)
Other income (expenses):
Interest expense		(927,072	)		(56,837	)
Forgiveness of notes payable – PPP loan		-			91,035
Grant income		-			6,000
Gain on new methodology for accounting for debt conversion features		27,856			-
Initial recognition of derivative liability		(2,578,230	)		-
Change in fair value of derivative liability		544,850			(17,820	)
Total other income (expenses)		(2,932,596	)		22,378
Loss before income taxes		(4,580,438	)		(265,917	)
Provision for income taxes		-			-
Net Loss		(4,580,438	)		(265,917	)
Net loss per common share – basic and diluted	$	-		$	(0.01	)
Weighted average common shares – basic and diluted		12,664,533,251			18,150,000

Loan 3) On September 18, 2014, May 29, 2015, July 3, 2015, December 2, 2015, and January 4, 2016, Cruzani entered into unsecured, non-guaranteed, loan agreements pursuant to which the Company received proceeds of $35,000, $4,000, $5,000, $22,000, and $45,000, respectively. The loans bear interest at 8% per annum compounded annually and are due 1 year after the date of issuance.

~~The~~Loan ~~accompanying~~4) On December 4, 2014, January 29, 2015, August 12, 2015, August 21, 2015, September 1, 2015, September 15, 2015, November 13, 2015, and December 23, 2015, Cruzani issued unsecured notes ~~are~~payable of $20,000, $20,000, $20,000, $25,000, $40,000, $25,000, $30,000 and $10,000, respectively, to a significant shareholder. The notes bear interest at an ~~integral~~annual ~~part~~rate of 8% ~~these~~per ~~consolidated~~annum, ~~financial~~are ~~statements~~uncollateralized, and due 1 year after the date of issuance.

Loan 5) Entities negatively impacted by the coronavirus (“COVID-19”) pandemic were eligible to apply for loans sponsored by the United States Small Business Administration (“SBA”) Economic Injury Disaster Loan (“EIDL Loan”) program. On July 15, 2020, the Company received cash proceeds of $40,400 under this program. In addition, in July 2020, the Company received $6,000 from the SBA as a COVID-19 Economic Injury Disaster Loan Advance (the “EIDL Advance”). The proceeds can be used to fund payroll, healthcare benefits, rent and other qualifying expenses, and the loan is not subject to a loan forgiveness provision. The standard EIDL Loan repayment terms include interest accruing at 3.75% per annum effective July 15, 2020; the payment schedule contains a one-year deferral period on initial principal and interest payments; the loan term is thirty years; and there is no prepayment penalty or fees. The Company pledged all assets of the Company as collateral for the loan. As of December 31, 2021, the amounts outstanding totaled $40,400, and was classified as part of notes payable on the consolidated balance sheet. Additionally, the Company entered into a security agreement with the SBA in which this promissory note is collateralized by all tangible and intangible assets of the Company. In addition, the Company’s CEO, Edward Aizman, provided his personal guaranty of the EIDL Loan and pledged certain of his personal assets in conjunction with his guaranty. On January 6, 2021, the SBA announced a one-year extension of the deferral period for loans that commenced in 2020 delaying payments of principal and interest to July 2022. Pursuant to an SBA Procedural Notice in December 2020, the EIDL Advance was forgiven. The Company has recognized the entire EIDL Advance amount of $6,000 as grant income, which is included in other income (expense) in the consolidated statement of operations for the year ended December 31, 2021.

FIn February 2022, the Company agreed to the first and second modifications of the EIDL Loan. The EIDL was modified to include additional borrowings of $269,200, which were received in full in February 2022. Periodic monthly payments have increased to $1,556 in the first modification, and reduced to $1,506 in the second modification. Additionally, the Company entered into an amended security agreement with the SBA in which this promissory note, and the modifications, is collateralized by all tangible and intangible assets of the Company. The balance of the EIDL loan balance at December 31, 2023 and 2022 is $193,202 and $309,500, respectively. The Company is in default under the EIDL Loan and the EIDL Loan has been referred by the SBA to the U.S. Treasury Offset Program. The Company is currently in the process of addressing the charged-off 4status of the EIDL Loan with the SBA and simultaneously submitting an application to the SBA’s Hardship Accommodation Program (“HAP”), whereby the Company hopes to receive some relief while arranging for, and keeping current, reduced payments thereon.

~~bowmo,~~NOTE ~~Inc.~~6 ~~and~~– ~~Subsidiaries~~CONVERTIBLE NOTES

~~Consolidated~~The ~~Statement~~following oftable ~~Changes~~summarizes ~~in Stockholders’ DeficitFor~~ the ~~Year~~convertible notes ~~Ended~~as of December 31, 2023 and 2022:

	Series AAPreferred Stock						SuperPreferred Stock						Series APreferred Stock				Series BPreferred Stock				Series CPreferred Stock				Series DPreferred Stock				Series FPreferred Stock				Series GPreferred Stock				Series E PreferredStock to be issued				Common Stock				Common Stock		AdditionalPaid-In			Treasury			Accumulated
							Put Premium
	Shares			Amount			Shares			Amount			Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		to be Issued		Capital			Stock			Deficit			Total
	December 31,						On Stock
Balance December 31, 2021		652,259			652			500			1			-		-		-		-		-		-		-		-		-		-		-		-		-		-		18,150,000		18,150		-		3,802,391			-			(4,663,488	)		(842,294	)
Creditor	2023			2022			Settled Debt
Recapitalization at reverse merger - May 4, 2022		(652,259	)		(652	)		(500	)		(1	)		3,381,520		33,815		5,000		50		5,000,000		50,000		125,000		12		101		0		1,000,000		1,000		-		166,331		8,936,864,497		71,400		26		(2,630,899	)		(773,500	)		-			(3,082,418	)
Frondeur	$	123,793		$	135,000		$	100,000
Stock-based compensation		-			-			-			-			-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		4,719			-			-			4,719
Kings Wharf		42,200			275,000			-
Distributions to shareholders		-			-			-			-			-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		(257,500	)		-			-			(257,500	)
Diagonal Lending		117,000			-			-
Relative fair value of warrants issued with convertible debt		-			-			-			-			-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		596,927			-			-			596,927
Trillium		-			578,000			30,000
Shares issued for extinguishment of convertible debt		-			-			-			-			-		-		-		-		-		-		-		-		-		-		-		-		-		-		18,094,721,865		180,947		-		2,083,394			-			-			2,264,341
Matterhorn		8,454			-			21,000
Net loss		-			-			-			-			-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-		-			-			(4,580,437	)		(4,580,437	)
Travel Data Solutions		125,000			125,000			-
Balance, December 31, 2022		-			-			-			-			3,381,520		33,815		5,000		50		5,000,000		50,000		125,000		12		101		0		1,000,000		1,000		-		166,331		27,049,736,362		270,497		26		3,599,032			(773,500	)		(9,243,925	)		(5,896,662	)
Third Party *		230,232			84,681			54,684
Total		646,679			1,197,681			205,684
Less: Debt discount		(206,570	)		(528,100	)
Total Convertible notes payable	$	440,109		$	669,581

F - 514

~~bowmo,~~Frondeur ~~Inc. and SubsidiariesConsolidated Statement of Changes in Stockholders’ DeficitFor the Year Ended December 31, 2021~~

	Preferred Stock								Common Stock				Additional					Total
	Series AA				Super Preferred								Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Deficit
BALANCE AT December 31, 2020		652,259	$	652		-	$	-		18,150,000	$	18,150	$	3,802,342	$	(4,397,571	)	$	(576,427	)
Non-cash issuance of preferred shares for services		-		-		500		1		-		-		49		-			50
Net loss		-		-		-		-		-		-		-		(265,917	)		(265,917	)
BALANCE AT December 31, 2021		652,259	$	652		500	$	1		18,150,000	$	18,150	$	3,802,391	$	(4,663,488	)	$	(842,294	)

Between June 1, 2022 and December 1, 2022, the Company entered into several convertible notes with Frondeur Partners, LLC bearing interest at 10% per annum and totaling $160,000. These convertible notes are convertible between 50% and 70% of the lowest close bid price of the Company’s stock price for a twenty-day period. These convertible notes were accounted for as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”, resulting in put premiums on stock settled debt being recognized. See Note 7. During the years ended December 31, 2023 and 2022, the lender opted to convert certain portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 31, 2023 and 2022, was $123,793 and $135,000.

~~The~~Between ~~accompanying~~November 1, 2021 and May 1, 2022, Cruzani entered into several convertible notes ~~are~~with anFrondeur ~~integral~~Partners, ~~part~~LLC bearing interest at 10% per annum and totaling $175,000. These convertible notes were convertible at 70% of the lowest close bid price of the Company’s stock price for a twenty-day period. These convertible notes were accounted for as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”, resulting in put premiums on stock settled debt being recognized. See Note 7. As of December 31, 2022, these ~~consolidated~~convertible ~~financial~~notes ~~statements~~were converted into shares of the Company’s common stock.

.Kings Wharf

FOn -October 619, 2022, the Company entered into a convertible note with King Wharf Opportunities Fund bearing interest at 8% totaling $275,000. The note included an original issue discount of $25,000. This convertible note is convertible at the lesser of $0.0001 or 50% of the lowest trading price of the Company’s stock price for a thirty day period. The embedded conversion option of the convertible note contains conversion features that qualify for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. See Note 8. This convertible note is fully guaranteed by the Company’s Chief Executive Officer, Eddie Aizman, and President, Michael Lakshin. Additionally, on October 19, 2022, both Mr. Aizman and Mr. Lakshin entered into pledge agreements in which they each have agreed to secure the Company’s payment obligations to the lender with a guaranty and a pledge of 163,461 shares of Series G preferred stock of the Company, for a total of 326,922 shares of Series G Preferred Stock. During the years ended December 31, 2023 and 2022, the lender opted to convert certain portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 2023 and 2022, was $42,200 and $275,000.

~~bowmo,~~Diagonal ~~Inc. and Subsidiaries~~Lending

~~Consolidated~~November ~~Statements~~10, 2023, the Company entered into a convertible note with Diagonal Lending bearing interest at 10% totaling $77,000. This convertible note is convertible at the lesser of $0.0001 ~~Cash~~or ~~Flows~~61% of the lowest trading price of the Company’s stock price for a thirty-day period. The embedded conversion option of the convertible note contains conversion features that quality for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. The outstanding remaining principal balances at December 31, 2023, was $77,000.

	December 31,			December 31,
	2022			2021
Cash Flows from Operating Activities
Net loss	$	(4,580,438	)	$	(265,917	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Interest expense incurred on put premium on stock settled debt		145,717			-
Loss on acquisition – related party		197,370			-
Amortization of debt discount		289,252			42,457
Stock-based compensation and shares issued for services		216,186			50
Gain on new methodology for accounting for debt conversion features		(27,856	)		-
Forgiveness of note payable - PPP Note		-			(91,035	)
Grant income		-			(6,000	)
Expenses incurred on extinguishment of convertible debt and accrued interest		117,565			-
Initial derivative expense		2,578,230			-
Change in fair value of derivative liability		(544,850	)		17,820
Changes in operating assets and liabilities (net of amounts acquired):
Accounts receivable		22,098			(37,638	)
Prepaid expenses and other current assets		139			-
Accounts payable		421,125			13,970
Accrued expenses		-			14,380
		483,915			-
Accrued compensation		67,123			309,079
Deferred revenue		(3,108	)		3,108
Net Cash (Used In) Provided By Operating Activities		(617,532	)		274
Cash Flows from Investing Activities
Cash acquired in Reverse Merger		517			-
Cash acquired in Acquisition		1,633			-
Net Cash Provided by Investing Activities		2,150			-
Cash Flows from Financing Activities
Proceeds from loans payable		269,100			-
Proceeds from convertible notes payable		770,500			-
Distributions to shareholders		(257,500	)		-
Net Cash Provided by Financing Activities		782,100			-
Net Change in Cash and Cash Equivalents		166,718			274
Cash And Cash Equivalents - Beginning of Year		385			111
Cash And Cash Equivalents - End of Year	$	167,103		$	385
Supplemental Disclosure of Cash and Non-cash Transactions:
Cash paid for interest	$	-		$	-
Common stock issued for extinguishment of debt and accrued interest	$	1,905,322		$	-
Tangible assets acquired in Merger	$	3,082,419		$	-
Equity acquired in Merger, net of cancellation of shares	$	3,063,589		$	-
Debt discount associated with issuance of warrants and derivative liabilities	$	734,853		$	-
Put premium on stock settled debt extinguishment	$	241,454		$	-
Issuance of Series G Preferred Stock	$	1,000		$	-
Accrual for shares to be issued for acquisition of Interview Mastery	$	200,000		$	-

December 12, 2023, the Company entered into a convertible note with Diagonal Lending bearing interest at 10% totaling $40,000. This convertible note is convertible at the lesser of $0.0001 or 61% of the lowest trading price of the Company’s stock price for a thirty-day period. The embedded conversion option of the convertible note contains conversion features that quality for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. The outstanding remaining principal balances at December 31, 2023, was $40,000.

~~F - 7~~Trillium

~~bowmo~~Between May 25, ~~Inc~~2021 and July 6, 2021, Cruzani entered into two convertible notes with Trillium Partners, LP bearing interest at 10% per annum and totaling $44,000. These convertible notes were convertible at a fixed price of $0.0001. During the years ended December 31, 2023 and ~~Subsidiaries~~2022, the lender opted to convert certain portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 2023 and 2022, was $0 and $0.

~~Notes~~Between June 1, 2022 and December 6, 2022, the Company entered into several convertible notes with Trillium Partners, LP bearing interest between 10% and 12% per annum and totaling $332,800. These convertible notes are convertible at a fixed price between $0.0001 and $0.0002. During the years ended December 31, 2023 and 2022, the lender opted to ~~Consolidated~~convert ~~Financial~~certain ~~Statements~~portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 2023 and 2022, was $0 and $303,000.

2On October 19, 2022, the Company entered into a convertible note with Trillium Partners, LP bearing interest at 8% totaling $275,000. The note included an original issue discount of $25,000. This convertible note is convertible at the lesser of $0.0001 or 50% of the lowest trading price of the Company’s stock price for a thirty-day period. The embedded conversion option of the convertible note contains conversion features that qualify for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. See Note 8. This convertible note is fully guaranteed by the Company’s Chief Executive Officer, Eddie Aizman, and President, Michael Lakshin. Additionally, on October 19, 2022, both Mr., Aizman and Mr. Lakshin, entered into pledge agreements in which they each have agreed to secure the Company’s payment obligations to the lender with a guaranty and a pledge of 163,461 shares of Series G preferred stock of the Company, for a total of 326,922 shares of Series G Preferred Stock. During the years ended December 31, 2023 and 2022, the lender opted to convert certain portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 2023 and 2022, was $0 and $275,000.

1F-15

~~NOTE 1 – BACKGROUND~~Matterhorn

~~Reverse Merger~~ On August 15, 2023, the Company entered into a convertible note with Matterhorn Partners LLC bearing interest at 12% totaling $25,000. The note included an original issue discount of $4,000. This convertible note is convertible at the lesser of $0.0001 or 50% of the lowest trading price of the Company’s stock price for a thirty-day period. The embedded conversion option of the convertible note contains conversion features that quality for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. This convertible note is fully guaranteed by the Company’s Chief Executive Officer, Eddie Aizman and ~~Corporate Restructure~~ President, Michael Lakshin. During the years ended December 31, 2023 and 2022, the lender opted to convert certain portions of the note into shares of the Company’s common stock. Due to these conversions, the remaining principal balances at December 31, 2023 and 2022, was $8,454 and $0.

OnTravel ~~May~~Data 4, 2022, Cruzani, Inc. (“Cruzani” or the “Predecessor”) entered into a merger agreement (the “Merger Agreement”) with bowmo, Inc. (“bowmo”) and Bowmo Merger Sub, Inc. to acquire bowmo. (the “Acquisition”). The transactions contemplated by the Merger Agreement were consummated on May 4, 2022 and, pursuant to the terms of the Merger Agreement, all outstanding shares of bowmo were exchanged for shares of Cruzani’s common stock and bowmo became Cruzani’s wholly owned subsidiary.Solutions

~~The~~On ~~Merger~~November ~~was~~18, ~~effected~~2017, Cruzani entered into a convertible promissory note for $25,000 with Travel Data Solutions, Inc., pursuant to which the ~~Merger~~Company ~~Agreement~~received proceeds of $25,000. The ~~Merger~~notes isare convertible ~~being~~at ~~accounted~~any ~~for~~time asafter September 13, 2018 at a ~~reverse~~mutually ~~merger~~agree ~~whereby~~upon ~~bowmo~~conversion isprice, ~~the~~bearing ~~acquirer~~interest ~~for~~rate ~~accounting~~at ~~purposes~~10% per annum and due on November 30, 2019. ~~bowmo~~ isDuring ~~considered~~January and February 2018, the ~~acquiring~~Company ~~company~~received ~~for~~an ~~accounting~~additional ~~purposes~~$75,000 under the same terms as ~~upon~~the ~~completion~~previously issued ofconvertible promissory note. During the ~~Merger~~year ended December 31, ~~bowmo’s~~2023, ~~former~~the ~~stockholders~~balance ~~held~~of athe ~~majority~~note was converted into shares of the Company’s ~~voting~~common ~~interest~~stock. As of December 31, 2023 and 2022, the ~~combined~~outstanding ~~company~~balance was $125,000 and $125,000, respectively.

~~Pursuant~~Third ~~to the Merger, the Company issued Series G Preferred Stock holding the voting rights to 78% of the total voting equity securities to bowmo’s stockholders.~~Party

~~Upon~~As ~~completion~~a result of the ~~acquisition,~~reverse ~~bowmo~~merger isthat ~~treated~~occurred on May 4, 2022, as ~~the~~discussed ~~surviving~~in ~~entity~~Note ~~and~~1, ~~accounting~~the ~~acquirer~~Company ~~although~~assumed ~~Cruzani~~convertible ~~was~~notes ~~the~~from ~~legal~~Cruzani ~~acquirer~~(1-3 below). ~~Accordingly,~~Convertible debt outstanding during the ~~historical~~years ~~financial~~ended ~~statements~~December ~~are~~31, ~~those~~2023 and 2022, consist of ~~bowmo.~~the following:

~~Organization~~1) Between May 20, 2020 and ~~Business~~October 1, 2021, Cruzani entered into several convertible notes with Livingston Asset Management bearing interest at 10% per annum and totaling $331,600. These convertible notes were convertible at 70% of the lowest close bid price of the Company’s stock price for a twenty-day period. These convertible notes were accounted for as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”, resulting in put premiums on stock settled debt being recognized. As of December 31, 2022, these convertible notes were converted into shares of the Company’s common stock.

~~bowmo,~~2) ~~Inc.~~On ~~(FKA~~November 17, 2021, Cruzani entered into a convertible note with Oscaleta Partners, ~~Inc~~LLC bearing interest at 10% per annum and totaling $11,000.) (This convertible note was convertible at 50% of the “lowest close bid price of the Company’s stock price for a twenty-day period. This convertible note was accounted for as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”), resulting in a put premium on stock settled debt being recognized. As of December 31, 2022, the convertible note was converted into shares of the Company’s common stock.

is3) anOn ~~AI-powered~~July ~~recruiting~~7, ~~platform~~2020, the Company issued a $84,681 convertible promissory note to a third party in exchange for $84,681. The Convertible Note bears interest at 10%, per annum. All unpaid principal and accrued interest under the Convertible Note will be due and payable in full one year from issuance. After six months from the issuance date, the Holder may elect to convert into that number of shares of common stock equal to the quotient obtained by dividing the outstanding principal balance and unpaid accrued interest under this Note by the amount equal to the anticipate public market price of the Company’s ~~principal~~common ~~lines~~stock multiplied by fifty percent (50%). This convertible note was accounted for as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”, resulting in put premiums on stock settled debt being recognized. See Note 7. As of ~~business~~December ~~are~~31, ~~direct~~2022, ~~placement~~this convertible note is in default and the principal and accrued interest balance remain outstanding. During the year ended December 31, 2023, the Company had additional borrowings of ~~candidates~~$145,551. ~~with~~As ~~employers~~of December 31, 2023 and ~~Recruiting~~2022, asthe aoutstanding ~~Service~~balance was $230,232 and $84,681, respectively

~~which~~NOTE ~~allows~~7 ~~the~~– ~~Company’s~~PUT ~~customers~~PREMIUM toON ~~outsource~~STOCK ~~the management of their recruiting process to the Company.~~ SETTLED DEBT

At the end of the quarter ended June 30, 2022, the Company decided to adopt ASC 480- “Distinguishing Liabilities from Equity.” When they enter into convertible notes, some of which contain, predominantly, fixed rate conversion features (See Note 7 for conversion terms), whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. This results in a fair value of the convertible note being equal to a fixed monetary amount. The Company ~~offers~~records ~~recruiting~~the convertible ~~software~~note liability at its fixed monetary amount by measuring and ~~services~~recording ~~through~~a anput ~~online~~premium on the consolidated balance sheets, as applicable, on the note date with a charge to interest expense.

The ~~AI-driven~~put ~~platform~~premiums toare ~~connect~~expensed ~~potential~~on ~~candidates~~issuance toof ~~employers~~the debt ~~for~~with ~~all~~the ~~businesses~~liability ~~looking~~released to ~~address~~additional ~~hiring~~paid ~~needs~~in capital on conversion of the principal.

~~The Company was incorporated as a Delaware corporation in 2016.~~F-16

~~Accounting~~In previous years, the Company had recorded such items as derivative liabilities (See Note 8). Thus, there was a charge to put premium on stock settled debt and a decrease to derivative liability for ~~Reverse~~all ~~Merger~~convertible debt determined to have fixed rate conversion options. On a going-forward basis, all put premiums will be recorded as a liability as

~~The~~put ~~fair~~premium ~~value~~on ofstock ~~Cruzani~~settled ~~assets~~debt ~~acquired~~on ~~and~~the ~~liabilities~~consolidated balance ~~assumed~~sheets ~~was~~with ~~based~~a ~~upon~~charge ~~management’s~~to ~~estimates~~interest expense.

The ~~following~~company ~~table~~believes ~~summarizes~~this ~~the~~change ~~allocation~~in accounting principles in preferable as it applies a more consistent method of ~~purchase~~accounting ~~price~~for convertible notes that contain similar conversion features. This accounting change resulted in a gain on new methodology for accounting for debt conversion features of $0 and $27,856 on the ~~acquisition:~~ statement of operations for the years ended December 31, 2023 and December 31, 2022, respectively.

Tangible Assets Acquired:		Allocation
Cash and cash equivalents		517
Accounts payable		(326,400	)
Accrued interest		(1,197,027	)
Accrued officer compensation		(453,333	)
Convertible Notes		(620,933	)
Put premium on stock settled debt		(230,743	)
Loans payable		(254,500	)
Net Tangible Assets Acquired	$	(3,082,419	)
Equity Acquired:
Series A Preferred stock, 3,500,000 shares authorized, par value $0.01; 3,381,520 shares issued and outstanding		(33,815	)
Series B Preferred stock, 10,000 shares authorized, par value $0.01; 5,000 shares issued and outstanding		(50	)
Series C Preferred stock, 10,000,000 shares authorized, par value $0.01; 5,000,000 shares issued and outstanding		(50,000	)
Series D Preferred stock, 125,000 shares authorized, par value $0.0001; 125,000 shares issued and outstanding		(12	)
Series E Preferred stock to be issued		(166,331	)
Series F Preferred stock, 101 shares authorized, par value $0.0001; 101 shares issued and outstanding		-
Common stock 20,000,000,000 shares authorized, $0.00001 par value; 8,955,014,498 shares issued and outstanding		(89,550	)
Treasury stock, at cost – 2,917 shares		773,500
Additional paid in capital		(2,648,676	)
Consideration:
Series G Preferred Stock holding the voting rights to 78% of the total voting equity securities to bowmo’s stockholders		1,000

NOTE 8 – DERIVATIVE LIABILITIES

FCommencing -with 8the second quarter of 2022, the Company changed its accounting treatment for securities that contain predominantly, fixed rate conversion features by recording the derivative feature as a put premium on stock settled debt.

~~NOTE~~The 2embedded –conversion ~~SUMMARY~~options OFof ~~SIGNIFICANT~~certain ~~ACCOUNTING~~of the ~~POLICIES~~Company’s convertible debentures summarized in Note 6 contain variable conversion features that qualify for embedded derivative classification under ASC 815-15 Embedded Derivatives. The fair value of these liabilities is re-measured at the end of every reporting period and the change in fair value is reported in the statement of operations as a gain or loss on derivative financial instruments.

~~Principles~~The table below sets forth a summary of ~~Consolidation~~changes in ~~and~~the ~~Basis~~fair value of ~~Presentation~~the Company’s Level 3 financial liabilities:

The consolidated financial statements include the accounts of bowmo, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

	Total
Balance as of December 31, 2021	$	110,992
Change Due to Issuances		2,718,645
Transfer to put premium		(112,537	)
Change in fair value		(544,850	)
Balance as of December 31, 2022		2,172,250
Change Due to Issuances		(4,035,300	)
Transfer to put premium		651,156
Change in fair value		1,645,712
Balance as of December 31, 2023	$	433,818

~~Use~~The Company uses Level 3 inputs for its valuation methodology for its conversion option liabilities as their fair values were determined by using Black-Scholes options pricing model. The option-pricing model requires a number of ~~Estimates~~assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the issuance date until the maturity date). The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. As, required, these are classified based on the lowest level of input that is significant to the fair value measurement.

The ~~preparation~~following oftable ~~financial~~shows ~~statements~~the assumptions used in ~~conformity~~the ~~with~~calculations ~~generally~~of ~~accepted~~its ~~accounting principles~~derivatives:

(“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

	December 31, 2023	December 31, 2022
Stock price	$0.0001 - $0.1500	$0.0002 - $0.0005
Exercise price	$0.00003 - $0.2572	$0.00005 - $0.0001
Contractual term (in years)	7.00 - 0.025	1.00 - 0.80
Volatility (annual)	174% - 2068%	441% - 443%
Risk-free rate	4.41% - 5.57%	4.41% - 4.60%

~~Cash~~NOTE ~~and~~9 ~~Cash~~– ~~Equivalents~~RELATED PARTY TRANSACTIONS

~~The~~For ~~Company~~the ~~considers~~years ~~all~~ended ~~highly~~December ~~liquid~~31, ~~investments~~2023 ~~with~~and an2022, expenses ~~original~~of ~~maturity~~$38,771 ofand ~~three~~$30,842 ~~months~~were orincurred ~~less~~for ~~when~~recruitment ~~purchased~~services toby bean ~~cash~~entity ~~equivalents~~owned by Michael Neece, Chief Product Officer.

~~Fair~~Per ~~value~~the agreement with Michael Neece, a salary of ~~financial~~$12,500 ~~instruments~~and a bonus of $4,167 was accrued for the year ended December 31, 2022. For the year ended December 31, 2023 and additional $150,000 in salary and a bonus of $50,000 was accrued.

~~The Company follows paragraph 825~~F-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:17

~~Level~~On 1:December ~~Quoted~~16, ~~market~~Bowmo, ~~prices~~Inc. ~~available~~(the in“Company”) entered ~~active~~into ~~markets~~an ~~for~~Asset ~~identical~~Purchase ~~assets~~Agreement or(the ~~liabilities~~“APA”) aswith a related party, Interview Mastery Corporation (“Interview Mastery”), a Delaware corporation, by and through Michael R. Neece (“Neece”) and Caseridus, Inc. Michael Neece, the seller of Interview Mastery, is the ~~reporting~~chief ~~date~~product officer of the Company.

~~Level~~This 2:resulted ~~Pricing~~in ~~inputs~~a ~~other~~related ~~than~~party ~~quoted~~loss ~~prices~~of in$197,370 which ~~active~~is ~~markets~~ included in ~~Level~~general 1,and ~~which~~administrative ~~are~~expenses ~~either~~on ~~directly~~the orconsolidated ~~indirectly~~statements ~~observable as~~ of ~~the reporting date~~operations.

~~Level~~Through 3:December ~~Pricing~~31, ~~inputs~~2023, ~~that~~the ~~are~~Company ~~generally~~owed ~~unobservable~~Eddie Aizman ~~inputs~~and Michael Lakshin compensation based on their employment agreements; the agreements provide for annual salaries of $180,000 and $200,000, ~~not~~respectively ~~corroborated~~commencing byon ~~market~~September ~~data~~6, 2022. During the year ended December 31, 2022, salaries of $57,205 and $63,562, were accrued for Eddie Aizman and Michael Lakshin, respectively. During the year ended December 31, 2023, salaries of $180,000 and $200,000, were accrued for Eddie Aizman and Michael Lakshin, respectively. As of December 31, 2023, the total due to Eddie Aizman and Michael Lakshin is $237,205 and $263,562, respectively.

FThe -employment 9agreement of Conrad Huss, a director of the Company, provides for a salary of $10,000 per month. For the year ended December 31, 2023, $120,000 has been credited to accrued compensation. As of December 31, 2023, the total due to Conrad Huss is $652,000.

~~The~~In ~~carrying~~connection ~~amount~~with ofthe EIDL Loan, the Company’s ~~financial~~CEO, ~~assets~~Edward ~~and liabilities~~Aizman, provided ~~such~~his aspersonal ~~cash,~~guaranty ~~prepaid~~of ~~expenses~~the EIDL Loan and ~~accrued~~pledged ~~expenses~~his ~~approximate~~personal ~~their~~residence ~~fair~~in ~~value~~conjunction ~~because~~with ofhis guaranty (the ~~short~~“Collateral”). The ~~maturity~~Company ofis ~~those~~in ~~instruments.~~default ~~The~~under ~~Company’s~~the ~~notes~~EIDL ~~payable~~Loan ~~approximates~~and the ~~fair~~EIDL ~~value~~Loan ofhas ~~such~~been ~~instruments~~referred ~~based~~by ~~upon~~the ~~management’s~~SBA ~~best~~to ~~estimate~~the ofU.S. ~~interest~~Treasury ~~rates~~Offset ~~that~~Program. ~~would~~The Company beis ~~available~~currently toin the ~~Company~~process ~~for~~of ~~similar~~addressing ~~financial~~the ~~arrangements~~charged-off atstatus ~~December~~of ~~31,~~the ~~2022~~EIDL Loan with the SBA and ~~2021.~~simultaneously ~~The~~submitting ~~Company~~an application to the SBA’s ~~investment~~Hardship inAccommodation ~~convertible~~Program ~~debt~~(“HAP”), ~~and~~whereby ~~derivative~~the ~~liabilities~~Company ~~are~~hopes ~~measured~~to atreceive ~~fair~~some ~~value~~relief ~~based~~while arranging onfor, ~~the~~and ~~stock~~keeping ~~price~~current, ofreduced payments thereon. In connection therewith, the Company also intends to replace the Collateral with other property not owned by Mr. Aizman.

~~Convertible~~NOTE ~~Instruments~~10 – COMMON STOCK

The Company ~~evaluates~~has been authorized to issue 40,000,000,000 shares of common stock, $0.00001 par value. Each share of issued and ~~accounts~~outstanding ~~for~~common ~~conversion~~stock ~~options~~shall ~~embedded~~entitle the holder thereof to fully participate in ~~its~~all ~~convertible~~shareholder ~~instruments~~meetings, to cast one vote on each matter with respect to which shareholders have the right to vote, and to share ratably in ~~accordance~~all dividends and other distributions declared and paid with ~~various~~respect ~~accounting~~to ~~standards~~common stock, as well as in the net assets of the corporation upon liquidation or dissolution.

~~ASC~~During ~~480~~the ~~“Distinguishing~~year ~~Liabilities~~ended ~~From~~December ~~Equity”~~31, ~~provides~~2022, ~~that~~the ~~instruments~~Company issued ~~convertible~~18,094,721,962 ~~predominantly~~(pre-reverse atsplit) ashares ~~fixed rate resulting in a fixed monetary amount due upon conversion with a variable quantity~~ of ~~shares~~common (“stock ~~settled~~for ~~debt”) be recorded as a liability at~~ the ~~fixed~~extinguishment ~~monetary~~of ~~amount~~convertible debt.

~~ASC~~During ~~815~~the ~~“Derivatives~~year ~~and~~ended ~~Hedging”~~December ~~generally provides three criteria that~~31, ~~if met~~2023, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the ~~economic~~Company issued ~~characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract~~6,364,768,689 (~~b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re~~post-~~measured~~reverse ~~at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c~~split) ashares ~~separate~~of ~~instrument~~common ~~with~~stock ~~the~~for ~~same terms as~~ the ~~embedded~~extinguishment derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of ~~Conventional~~convertible ~~Convertible Debt Instrument~~debt.”

~~The~~As ~~Company~~of ~~accounts~~December ~~for~~31, ~~convertible~~2023 ~~instruments (when it has determined that the instrument is not a stock settled debt~~ and the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features2022,” ~~as those professional standards pertain to “Certain Convertible Instruments.” Accordingly,~~ the Company had ~~records~~53, ~~when necessary~~520,830 discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and ~~the~~27,049,736 effective conversion price embedded in the note. Discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares ~~based upon the differences between the fair value~~ of ~~the underlying~~ common stock atoutstanding, ~~the~~respectively ~~commitment~~after ~~date~~a of1,000 ~~the~~to ~~share~~1 ~~transaction~~reverse ~~and the effective conversion price embedded in the preferred shares~~split.

~~ASC~~Acquisition ~~815-40~~of ~~provides~~Interview ~~that generally if an event is not within the entity’s control and could require net cash settlement, then the contract shall be classified as an asset or a liability.~~Mastery

~~Convertible~~As ~~Notes~~discussed ~~with~~in ~~Fixed~~Note ~~Rate~~4, ~~Conversion~~on ~~Options~~December 16, 2022, the Company acquired Interview Mastery at a purchase price of 1,000,000,000 (pre-reverse split) shares of the Company’s common stock, valued at $200,000 using the stock price on the acquisition date. As of December 31, 2023 and 2022, these shares have not been issued and are recorded as a liability within accrued expenses on the consolidated balance sheet.

~~The~~Michael ~~Company~~Neece ~~may~~employment enter into convertible notes, some of which contain, predominantly, fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. This results in a fair value of the convertible note being equal to a fixed monetary amount. The Company records the convertible note liability as stock settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity” and measures the convertible note at its fixed monetary amount, which is the result of the share price discount at the time of conversion, and records the put premium, as applicable, on the note date with a charge to interest expense.agreement

FOn December 16, 2022, the Company entered into an employment agreement with Michael Neece, Chief Product Officer. Under the agreement, 1,000,000,000 (pre-reverse 10split) shares of Company common stock will be issued as compensation in consideration of Neece’s employment with the Company which shall vest over a four (4) year period during which 250,000,000 (pre-reverse split) shares will vest on the first-year anniversary of Neece’s employment, followed by vesting in increments of 62,500,000 (pre-reverse split) shares per quarter (3-month period) thereafter until the full amount is vested and all of which shall be contingent upon Neece’s continual employment with the Company. These shares were valued using the share price of $0.0002 at the date of acquisition, and they will be expensed as stock-based compensation based on the vesting terms contingent upon continual employment of Neece. As of December 31, 2023 and 2022, 250,000 (post-reverse split) shares and 0 shares have vested, respectively.

~~Derivative Instruments~~F-18

~~The~~NOTE ~~Company’s~~11 ~~derivative~~– financial instruments consist of derivatives with the sale of a convertible notes in 2022. The accounting treatment of derivative financial instruments requires that the Company records the derivatives at their fair values as of the inception date of the debt agreements and at fair value as of each subsequent balance sheet date. The carrying value assigned to the host instrument will be the difference between the previous carrying value of the host instrument and the fair value of the derivatives. There is an offsetting debt discount or premium as a result of the fair value assigned to the derivatives, as well as any debt issuance costs, which are amortized under the straight-line method over the term of the loan. Any change in fair value is recorded as non-operating, non-cash income or expense at each balance sheet date. If the fair value of the derivatives was higher at the subsequent balance sheet date, the Company recorded a non-operating, non-cash charge. If the fair value of the derivatives was lower at the subsequent balance sheet date, the Company recorded non-operating, non-cash income.WARRANTS

~~Business~~In ~~Combinations~~2022, in connection with the issuance of convertible note with Frondeur Partners, LLC (“Frondeur”), King Wharf Opportunities Fund, and Trillium Partners, LP, the Company also issued 5,616,000,000 (pre-reverse split) common stock purchase warrants to purchase 5,616,000,000 (pre-reverse split) shares of the Company’s common stock pursuant to the terms therein as a commitment fee. In 2023, in connection with further issuance to the same lenders, additional warrants to purchase 7,500,000 (post-reverse split) shares of the Company’s common stock were issued under the same terms as prior agreements.

~~The~~These ~~Company~~warrants have ~~accounts~~an ~~for~~exercise ~~its~~price ~~business~~per ~~combinations~~share ~~using~~between $0.0025- $0.0001 the ~~acquisition~~above ~~method~~and ofexpire ~~accounting~~between five and seven years. ~~Under~~The ~~the~~aggregate ~~acquisition~~fair ~~method,~~value of ~~assets~~the ~~acquired~~warrants, ~~liabilities~~which ~~assumed~~was allocated against the debt proceeds totaled $596,927 based ~~and~~on ~~consideration~~the ~~transferred~~Black ~~are~~Scholes ~~recorded~~Merton atpricing model using the ~~date~~following ofestimates: ~~acquisition~~exercise atprice ~~their~~ranging ~~respective~~from ~~fair~~$0.00025 ~~values~~and $0.0025, 2.50% ~~Definite-lived~~to ~~intangible~~4.28% ~~assets~~risk ~~are~~free ~~amortized~~rate, 266.74% ~~over~~to ~~the~~699.48% volatility and expected life of the ~~asset~~warrants of 5 to 7 years. ~~Any~~The ~~excess~~fair ofvalue ~~the~~was ~~purchase~~credited ~~price~~to ~~over~~additional ~~the~~paid ~~estimated~~in ~~fair~~capital and ~~values~~debited ofto ~~the~~debt ~~net~~discount ~~assets~~to ~~acquired~~be isamortized ~~recorded~~over asthe ~~goodwill~~term of the loan.

~~Goodwill~~A ~~represents~~summary ~~the~~of ~~excess purchase price over~~ the ~~fair~~status ~~value~~ of the ~~tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. The~~ Company’s outstanding ~~remeasures~~stock ~~fair~~warrants ~~value as of each reporting date~~ and changes ~~resulting~~during ~~from events after~~ the ~~acquisition~~periods ~~date, are recognized as follows: 1) if the contingent consideration~~ is ~~classified~~presented as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value and accretion costs are recognized in earnings.below:

Revenue Recognition

	Shares available to purchase with warrants*		Weighted Average Price		Weighted Average Remaining life
Outstanding, December 31, 2022		5,616,000	$	0.0001	$	6.09

Issued		7,500,000		0.0001		-
Exercised		-		-		-
Forfeited		-		-		-
Expired		-		-		-
Outstanding, December 31, 2023		13,116,000	$	0.0001	$	6.60

Exercisable, December 31, 2023		13,116,000	$	0.0001	$	6.60

~~The~~* ~~Company~~Post ~~recognizes~~reverse ~~revenue~~split in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (1) identification of the contract, or contracts, with a customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when or as a performance obligation is satisfied.shares

The Company ~~generates~~uses ~~revenue~~Level ~~from~~3 inputs for its valuation methodology for its conversion option liabilities as their fair values were determined by using the Binomial option pricing model based on various assumptions. The model incorporates the price of a share of the Company’s common stock (as quoted on the Over the Counter Bulletin Board), volatility, risk free rate, dividend rate and estimated life. Significant changes in any of these inputs in isolation would result in a significant change in the fair value measurement. As, required, these are classified based on the lowest level of input that is significant to the fair value measurement. The following ~~activities~~table shows the assumptions used in the calculations:

F - 11

Range of Exercise Prices

Number
Outstanding

December 31,
2023

Weighted
Average
Remaining
Contractual Life

Weighted
Average
Exercise
Price

$0.00025-0.0025

13,116,000

6.60 years

0.0001

~~Recruiting~~NOTE as12 a– ~~Service~~PREFERRED ~~(“RaaS”):~~STOCK

~~RaaS~~Series ~~allows~~AA ~~the~~and ~~Company’s~~Super ~~customers~~Convertible toPreferred Stock, ~~outsource~~has ~~the~~a ~~management~~par value of ~~their~~$0.001, ~~recruiting~~may ~~process~~be ~~allowing~~converted ~~the~~at ~~Company to use~~ the ~~Application~~holder’s toelection ~~assist~~into ~~its~~shares ~~customers~~of ~~hiring~~common ~~needs~~stock byat ~~strategically gearing~~ the ~~service~~conversion rate toof ~~reach~~one ~~the~~share ~~customer’s~~of ~~objectives.~~common ~~Revenue~~stock ~~from~~for ~~RaaS~~one ~~consists~~share of ~~monthly~~Preferred ~~billing to the customer for services provided~~Stock.

~~RaaS~~As ~~service~~of ~~contracts~~December ~~with~~31, ~~customers~~2023 ~~are~~and ~~month-to-month~~2022, ~~for~~there ~~a fixed price. Revenues~~ are ~~recognized~~0 and on0 ashares ~~gross~~of ~~basis~~Series ~~when~~AA ~~each~~and ~~monthly~~Super ~~subscription~~preferred ~~service~~stock isoutstanding, ~~completed~~respectively.

~~Direct~~Series ~~Placement:~~A Convertible Preferred Stock, has a par value of $0.01, may be converted at the holder’s election into shares of common stock at the conversion rate of ten shares of common stock for one share of Series A Preferred Stock. Each share is entitled to 10 votes, voting with the common stock as a single class, has liquidation rights of $2.00 per share and is not entitled to receive dividends.

~~The~~As ~~Company generates direct placement revenue by earning one-time fees for each time an employer hires one~~ of ~~the~~December candidates that the Company refers. The Company sources qualified candidate referrals for the employers’ available jobs through the use of the Company’s Application. Upon the employer hiring one or more of the Company’s candidate referrals31, ~~the~~2023 ~~Company~~and ~~earns the direct placement fee~~2022, ~~which~~there ~~consists~~are ~~of an amount agreed upon between the Company~~ 3,381,520 and ~~its~~3,381,520 ~~customers.~~shares ~~The fee is a percentage~~ of ~~the~~Series ~~referred~~A ~~candidates’~~preferred ~~first~~stock ~~year’s~~outstanding, ~~base salary~~respectively.

Direct placement revenues are recognized on a gross basis on the date of hire of the candidate placed with an employer, as it is more than probable that a significant revenue reversal will not occur. This fee is only charged to the employer. Any payments received prior to the hire date are recorded as deferred revenue on the consolidated balance sheets. Payments for recruitment services are typically due within 30 days of completion of services.F-19

~~December~~Series 31B Convertible Preferred Stock, has ~~2022~~a par value of $0.01, may be converted at the holder’s election into shares of common stock at the conversion rate of 4,000 shares of common stock for one share of Series B Preferred Stock. Each share is entitled to 4,000 votes, voting with the common stock as a single class, has liquidation rights of $0.01 per share and ~~2021~~is not entitled to receive dividends.

~~Revenue~~As ~~Disaggregation~~of December 31, 2023 and 2022, there are 5,000 and 5,000 shares of Series B preferred stock outstanding, respectively.

~~For~~Series C Convertible Preferred Stock, has a par value of $0.01, may be converted at the ~~years~~holder’s ~~ended~~election ~~December~~into 31shares of common stock at the conversion rate of 400 shares of common stock for one share of Series C Preferred Stock. Each share is entitled to 400 votes, ~~2022~~voting ~~and~~with ~~2021~~the common stock as a single class, ~~revenues~~has ~~can~~liquidation berights ~~categorized~~of ~~into~~$0.01 per share and is entitled to receive four hundred times the ~~following:~~dividends declared and paid with respect to each share of Common Stock.

	December 31,2022		December 31,2021
Direct placement	$	142,242	$	140,600
Recruiting as a Service		43,681		61,075
Total revenues	$	185,923	$	201,675

As of December 31, 2023 and 2022, there are 5,000,000 and 5,000,000 shares of Series C preferred stock outstanding, respectively.

~~Cost~~Series D Convertible Preferred Stock, has a par value of ~~revenues~~$0.0001, may be converted at a ratio of the Stated Value plus dividends accrued but unpaid divided by the fixed conversion price of $0.0015, which conversion price is subject to adjustment. Series D is non-voting, has liquidation rights to be paid in cash, before any payment to common or junior stock, 140% of the Stated Value ($2.00) per share plus any dividends accrued but unpaid thereon and is entitled to 8% cumulative dividends.

~~Cost~~As of ~~revenue~~December ~~consist of employee costs~~31, ~~third~~2023 ~~party~~and ~~staffing costs~~2022, ~~hosting~~there ~~service~~are ~~fees~~125, 000 and ~~other~~shares ~~fees,~~of ~~outsourced~~Series ~~recruiter~~D ~~fees~~preferred ~~and~~stock ~~commissions~~outstanding, respectively.

FSeries E Convertible Preferred Stock, has a par value of $0.001, and a stated value of $1.00 per share, subject to adjustment. The shares of Series E Convertible Preferred Stock can convert at a conversion price that is equal to the amount that is 61% of the lowest trading price of the Company’s common stock during the 20 trading days immediately preceding such conversion. The shares of Series E Convertible Preferred Stock are subject to redemption by the Company at its option from the date of issuance until the date that is 180 days therefrom, subject to premium that ranges from 120% to 145%, increasing by 5% during each 30-day period following issuance. Series E carries a 12% cumulative dividend, which will increase to 22% upon an event of default, is non-voting, and has liquidation rights to be paid in cash, before any payment to common or junior stock.

~~Concentrations~~Series F Convertible Preferred Stock, has a par value of ~~credit~~$0.001, ~~risk~~may be converted at the holder’s election into shares of common stock at the current conversion rate of 93,761,718 shares of common stock for one share of Series F Preferred Stock. Each share is entitled to 93,761,718 votes, voting with the common stock as a single class, has no liquidation rights and is not entitled to receive dividends.

~~Financial~~As ~~instruments which potentially subject the Company to credit risks consist primarily~~ of ~~cash~~December ~~and cash equivalents~~31, ~~and~~2023 ~~accounts receivable. Cash~~ and ~~cash~~2022, ~~equivalents~~there are 0 and 0 shares of Series ~~held~~F preferred instock ~~United States financial institutions~~issued. ~~At times such amounts may exceed federally insured limits.~~

AsSeries ofG ~~December~~Convertible 31Preferred Stock, has ~~2022~~a par value of $0.001, ~~one~~may ~~customer~~be ~~accounted~~converted ~~for~~at ~~100%~~the ofholder’s ~~accounts~~election ~~receivable.~~into Asshares of ~~December~~common 31stock for a period ending 18 months following issuance at the conversion rate that will result, ~~2021~~in the aggregate, ~~two~~in ~~customers~~the ~~accounted~~holders ~~for~~of ~~more~~Series ~~than 10%~~G Preferred Stock receiving that number of shares ~~accounts~~of ~~receivable,~~Common ~~at 80~~Stock which equals Seventy Eight Percent (78%) of the total issued and ~~19%,~~ ~~for~~outstanding shares of commons stock of the company on a ~~total~~fully diluted basis. The Series G Preferred Stock shall vote with the common stock as a single class, has liquidation rights of 99 $0.001 per share and is entitled to receive an annal dividend of 6% of the Stated Value (the “Divided Rate”), which shall be cumulative, payable solely upon redemption, liquidation, or conversion.

~~Stock-~~There are 1,000,000 and 1,000,000 shares of Series G preferred stock issued as of December 31, 2023 and 2022, respectively.

bDuring the year ended December 31, 2022, as consideration for the reverse merger, the Company issued 1,000,000 shares of Series G Convertible Preferred stock.

cOn November 18, 2021, pursuant to the Founders Agreement, Michael Lakshin, President, and Edward Aizman, CEO, were issued 500 shares of Super Preferred Stock at a fair value of $50. These preferred shares, along with the 652,259 Series AA preferred stock, were cancelled on May 4, 2022, upon completion of the Reverse Merger. See Note 1.

~~We account for our stock~~F-based compensation under ASC 718 “Compensation - Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the shorter of the service period or the vesting period of the stock-based compensation. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company estimates the fair value of each stock option at the grant date by using the Black-Scholes option pricing model. Determining the fair value of stock-based compensation at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based compensation represent the Company’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. 20

~~Recently~~NOTE ~~issued~~13 ~~accounting~~– ~~pronouncements~~COMMITMENTS AND CONTINGENCIES

~~The~~Contingency ~~Company~~arising ~~has~~from ~~implemented~~indebtedness ~~all~~owed to ~~new~~Oasis ~~accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed~~Capital, ~~and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.~~LLC

~~Change~~A contingency arises when there is a situation for which the outcome is uncertain, and which should be resolved in ~~account~~the ~~principle~~future, Generally Accepted Accounting Principles require recognition of only those losses that are probable and for which a loss amount can be reasonably estimated.

The following details the nature of the contingency with Oasis Capital LLC (“Oasis”). In the normal course of its business, Oasis files notices to convert (“conversion notices”) a portion of its outstanding ownership of the Company’s indebtedness into shares of common stock. As a customary procedure for the annual audit for the period ended December 31, 2020, of Cruzani, Cruzani’s auditors confirmed its outstanding balance of the indebtedness and related accrued interest. During the year ended December 31, 2021, Oasis submitted conversions which stated that the outstanding indebtedness was far greater than that which was on the Company’s books. The total amount of the increased indebtedness was approximately $1.2 million. After investigation, the Company determined that the difference related to liquidated damages that the Company does not believe that it owes.

~~NOTE~~Since 3the –Company ~~GOING~~believes ~~CONCERN~~that the loss is not probable and no litigation has been pursued at this time, there has been no recognition of this liability on the books and records of the Company.

sLegal

~~The~~During ~~Company~~the ~~has~~normal ancourse ~~accumulated~~of ~~deficit~~business, ofthe ~~approximately~~Company may $9be exposed to litigation.2 ~~million~~When the Company becomes aware of potential litigation, ~~and~~it aevaluates ~~net~~the ~~loss~~merits ~~for~~of the ~~year~~case ~~ended~~in ~~December~~accordance with 31FASB ASC 450-20-50, ~~2022~~Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of ~~$4.6~~an ~~million~~unfavorable outcome. OfIf the ~~loss~~Company determines that an unfavorable outcome is probable and can be reasonably estimated, it ~~approximately~~establishes $1the necessary accruals.6 ~~million~~A ~~was~~contingency ~~due~~arises towhen ~~operations~~there is a situation for which the outcome is uncertain, and which should be resolved in the ~~remainder~~future, ~~was~~Generally ~~due~~Accepted ~~primarily~~Accounting toPrinciples ~~interest~~require recognition ~~expense~~of only those losses that are probable and for ~~the~~which ~~derivative~~a ~~liabilities.~~loss amount can be reasonably estimated.

FOn -February 13, 2017, Baum Glass & Jayne PLLC (“Plaintiff”) obtained a default judgment against the Company in the amount of $27,084. Plaintiff has not attempted enforced collection. The amount was included in accounts payable as of December 31, 2023.

NOTE 414 – ~~BUSINESS~~INCOME ~~COMBINATIONS~~TAX

~~Interview~~There ~~Mastery~~was no income tax expense reflected in the results of operations for the years ended December 31, 2023 and 2022 because the Company incurred a net loss for tax purposes.

~~The~~As ~~acquisition~~of ~~was~~December ~~accounted~~31, ~~for~~2023 asand a2022, ~~business~~the ~~combination~~Company had infederal ~~accordance~~and ~~with~~state ~~the~~net ~~acquisition~~operating ~~method~~loss ~~under~~carry ~~the~~forwards ~~guidance~~of in$12,992,877 ~~ASC~~and ~~805-10~~$9,243,925, ~~and~~respectively ~~805-20.~~which ~~This~~may ~~business~~be ~~combination~~used ~~was~~to ~~accounted~~offset ~~for~~future taxable asincome. aApproximately ~~related~~$1,696,000 ~~party~~will ~~acquisition~~begin to expire in 2036 while $5,920,000 aswill ~~Neece~~not isexpire ~~the~~but ~~chief~~will ~~product~~be ~~officer~~limited in annual utilization of ~~the~~80% ~~Company~~of current year income.

The tax effects of temporary differences which give rise to deferred tax assets (liabilities) are summarized as follows:

The final allocation of the purchase price in connection with the Interview Mastery acquisition was calculated as follows:

	December 31, 2023			December 31, 2022
Deferred tax assets / (liabilities)
Net operating loss carry forward	$	3,361,000		$	2,923,000
Stock-based compensation		517,618			245,000
Accrued expenses		192,697			193,000
Net deferred tax assets		4,071,315			3,361,000
Valuation allowance		(4,071,315	)		(3,361,000	)
Net deferred tax assets, net of valuation allowance	$	-		$	-

Description	Fair Value		Weighted Average Useful Life (Years)
Cash	$	1,633
Prepaid expenses		997
Loss on acquisition – related party		197,370
	$	200,000

F-21

~~$58~~In assessing the realization of deferred tax assets,~~092~~ management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability.

~~Pro~~Reconciliation ~~Forma~~of ~~Information~~the statutory federal income tax to the Company’s effective income tax rate for the years ended December 31, 2023 and 2022:

The results of operations of Interview Mastery will be included in the Company’s consolidated financial statements as of the date of acquisition through the current period end. The following supplemental pro-forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the years ended December 31, 2022 and 2021:

	December 31, 2023			December 31, 2022
Statutory federal income tax rate		21.0	%		21.00	%
State tax, net of federal benefit		15.29	%		15.29	%
Permanent differences		2.50	%		2.50	%
Valuation allowance		(38.79	)%		(38.79	)%
Effective rate		-	%		-	%

	December 31,			December 31,
	2022			2021
Revenue	$	198,982		$	216,367
Net Loss	$	(4,595,717	)	$	(287,779	)
Earnings (Loss) per common share, basic and diluted	$	-		$	(0.02	)

Internal Revenue Code Section 382 limits the ability to utilize net operating losses if a 50% change in ownership occurs over a three-year period. Such limitation of the net operating losses may have occurred, but we have not analyzed it at this time as the deferred tax asset is fully reserved.

FOn March 27, 2020, the US government signed the CARES Act into law, a $2 trillion relief package to provide support to individuals, businesses, and government organizations during the COVID-19 14pandemic. During 2020, $91,035 in PPP relief was received under the CARES Act and was forgiven free of taxation in 2021.

~~NOTE~~The 5Company’s –policy ~~LOANS~~is ~~PAYABLE~~to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the statement of operations. As of December 31, 2023 and 2022 the Company had no unrecognized tax benefits. There were no changes in the Company’s unrecognized tax benefits during the years ended December 31, 2023 and 2022. The Company did not recognize any interest or penalties during fiscal 2023 or 2022 related to unrecognized tax benefits.

AsFor ~~a result of~~ the ~~reverse~~years ~~merger that~~ended ~~occurred~~December on31, ~~May~~2023 4,and 2022, the asnet ~~discussed~~increase in ~~Note~~valuation 1,allowance ~~the~~was ~~Company~~approximately ~~assumed~~$710,315 ~~loans~~and $1,777,000, ~~through 4 on the table below from Cruzani~~respectively.

~~The~~Tax ~~loan~~years ~~payable~~2018-2022 ~~balances~~remain ~~are~~open asto ~~follows:~~examination for federal income tax purposes and by other major taxing jurisdictions to which the Company is subject.

	Rate			December 31,2022		December 31,2021
Loan 1		1	%	$	27,000	$	-
Loan 2		1	%		3,000		-
Loan 3		8	%		64,000		-
Loan 4		8	%		160,500		-
Loan 5		3.75	%		309,500		40,400
Total				$	564,000	$	40,400

The Company has not filed its federal tax return for the year ended December 31, 2023. Accordingly, it expects to be liable for late filing penalties in its taxable jurisdictions.

~~Loans~~NOTE 115 ~~through~~– 4SUBSEQUENT ~~are past due as of the issuance of these financial statements.~~EVENTS

~~Loan~~Through 1)March On31, ~~May 30~~2024, ~~2013~~the ~~and~~Company ~~August~~issued ~~12,~~three ~~2013,~~convertible ~~Cruzani~~notes. The ~~received~~principal ~~advances~~amount ~~from~~of athese ~~director~~notes ~~for~~are $210,000 ~~and~~ each, for a total amount of $2530,000~~, respectively~~. OnThey ~~August~~bear 12interest at 10% and are due in full at October 31, ~~2013~~2024, ~~the~~November ~~Company~~30, ~~entered~~2024, ~~into~~and anDecember ~~unsecured~~31, ~~non-guaranteed~~2024, ~~demand~~respectively. ~~loan~~The ~~agreement~~Company ~~with~~granted ~~the~~150,000 ~~director~~warrants ~~for~~to ~~$27~~purchase 150,000 shares of the Company’s common stock with these convertible notes. ~~The~~These ~~loan~~warrants ~~bears~~have ~~interest~~an ~~at 1%~~exercise ~~per~~price ~~annum~~of ~~compounded~~$0.0001 ~~monthly~~and a term of five years.

~~Loan~~From 2)January ~~On February 27~~1, ~~2014,~~2023 ~~and~~through ~~March~~the ~~19,~~time ~~2015, Cruzani received advances from a director~~ of $6this report,~~000,~~ ~~and $10,200, respectively. During~~ the ~~year~~Company ~~ended~~issued ~~December 31~~4, ~~2015~~247, ~~the Company repaid $13~~383,~~200.~~100 ~~The~~shares ~~advances~~of ~~are~~the ~~unsecured,~~Company’s ~~due~~common onstock ~~demand~~upon conversion ~~and~~of ~~bears~~notes ~~interest at 1% per annum compounded and calculated monthly~~payable.

~~Loan 3) On September 18, 2014, May 29, 2015, July 3, 2015, December 2, 2015, and January 4, 2016, Cruzani entered into unsecured, non~~F-~~guaranteed, loan agreements pursuant to which the Company received proceeds of $35,000, $4,000, $5,000, $~~22~~,000, and $45,000, respectively. The loans bear interest at 8% per annum compounded annually and are due 1 year after the date of issuance.~~

~~Loan~~Item ~~4) On~~9. ~~December~~Changes 4,in ~~2014, January 29, 2015, August 12, 2015, August 21, 2015, September 1, 2015, September 15, 2015, November 13, 2015,~~ and ~~December~~Disagreements ~~23,~~with ~~2015,~~Accountants ~~Cruzani~~on ~~issued~~Accounting ~~unsecured notes payable of $20,000, $20,000, $20,000, $25,000, $40,000, $25,000, $30,000~~ and ~~$10,000,~~Financial ~~respectively, to a significant shareholder~~Disclosure. ~~The notes bear interest at an annual rate of 8% per annum, are uncollateralized, and due 1 year after the date of issuance.~~

Loan 5) Entities negatively impacted by the coronavirus (“COVID-19”) pandemic were eligible to apply for loans sponsored by the United States Small Business Administration (“SBA”) Economic Injury Disaster Loan (“EIDL Loan”) program. On ~~July~~May 156, ~~2020~~2024, the ~~Company~~Board ~~received~~of ~~cash~~Directors ~~proceeds~~ of ~~$40~~bowmo,~~400 under this program~~ Inc. ~~In addition~~, ~~in July 2020, the Company received $6,000 from the SBA as~~ a ~~COVID-19~~Wyoming ~~Economic~~corporation ~~Injury Disaster Loan Advance~~ (the “~~EIDL Advance~~Company”)~~. The proceeds can be used to fund payroll~~, ~~healthcare~~voted ~~benefits,~~unanimously ~~rent~~in ~~and~~favor ~~other~~of ~~qualifying expenses, and~~ the ~~loan~~immediate isdismissal ~~not~~of ~~subject~~the Company’s tocurrent aindependent ~~loan~~registered ~~forgiveness~~public ~~provision.~~accounting ~~The~~firm, ~~standard~~BF ~~EIDL~~Borgers ~~Loan~~CPA ~~repayment~~PC ~~terms~~(“BF ~~include interest accruing at 3.75% per annum effective July 15~~Borgers”), ~~2020;~~and delivered ~~the~~written ~~payment~~notice ~~schedule~~of ~~contains~~such adismissal ~~one-year~~to ~~deferral~~BF ~~period~~Borgers on ~~initial~~such ~~principal and interest payments; the loan term is thirty years; and there is no prepayment penalty or fees~~date. The ~~Company~~Board ~~pledged all assets~~ of ~~the~~Directors’ ~~Company~~action aswas ~~collateral~~taken ~~for~~in ~~the~~response ~~loan.~~to ~~As of December 31, 2021,~~ the entry ~~amounts outstanding totaled $40,400, and was classified as part~~ of ~~notes payable on the consolidated balance sheet. Additionally, the Company entered into~~ a ~~security~~final ~~agreement~~order ~~with~~by the ~~SBA~~Securities ~~in which this promissory note is collateralized by all tangible~~ and ~~intangible~~Exchange ~~assets~~Commission of (the “Commission”) ~~Company.~~on OnMay ~~January 6~~3, ~~2021~~2024, ~~the~~denying BF ~~SBA~~Borgers ~~announced a one-year extension of~~ the ~~deferral~~privilege ~~period for loans that commenced in 2020 delaying payments~~ of ~~principal~~appearing ~~and~~or ~~interest~~practicing tobefore ~~July~~the ~~2022.~~Commission ~~Pursuant~~as to an ~~SBA Procedural Notice in December 2020, the EIDL Advance was forgiven~~accountant. The Company ~~has~~notified ~~recognized~~BF ~~the~~Borgers ~~entire EIDL Advance amount~~ of ~~$6,000 as grant income, which is included in other income (expense) in~~ the ~~consolidated~~dismissal action ~~statement~~on ofMay ~~operations for the year ended December 31~~6, ~~2021~~2024.

FFurther, -during 15the Company’s three most recent fiscal years ended December 31, 2023, 2022 and 2021, and the subsequent interim period through May 6, 2024: there were no disagreements between the Company and BF Borgers on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of BF Borgers, would have caused it to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements.

InOn ~~February~~September ~~2022~~8, 2024 (the ~~Company~~“Engagement ~~agreed~~Date”), to the ~~first~~Company’s Board ~~and~~of ~~second~~Directors ~~modifications~~approved of the ~~EIDL~~selection ~~Loan.~~and ~~The~~engagement ~~EIDL~~of ~~was~~Olayinka ~~modified~~Oyebola to& ~~include~~Co. ~~additional~~(Chartered ~~borrowings~~Accountants) of(“Olayinka”) as ~~$269,200,~~the ~~which~~Company’s ~~were~~new ~~received~~independent inregistered ~~full~~public inaccounting ~~February 2022~~firm. ~~Periodic~~During ~~monthly~~the ~~payments~~years ~~have~~ended ~~increased~~December ~~to $1~~31,~~556~~ in2023 ~~the~~and ~~first modification~~2022, and ~~reduced~~the tosubsequent interim ~~$1,506~~periods inthrough the ~~second~~Engagement ~~modification. Additionally~~Date, neither the Company, ~~entered~~nor ~~into~~anyone anon ~~amended~~its ~~security~~behalf, ~~agreement~~consulted ~~with~~Olayinka ~~the~~regarding ~~SBA~~any inof ~~which this promissory note, and~~ the ~~modifications,~~matters or isevents ~~collateralized~~set byforth ~~all~~in ~~tangible~~Items ~~and~~304(a)(2)(i) ~~intangible~~or ~~assets~~(ii) of ~~the~~Regulation ~~Company~~S-K.

~~Annual maturities~~ITEM of9A. ~~the~~CONTROLS ~~loans~~AND ~~payable are as follows:~~PROCEDURES

For the year ending	Amount
December 31, 2023	$	260,494
December 31, 2024		6,807
December 31, 2025		7,066
December 31, 2026		7,336
December 31, 2027		7,616
Thereafter		274,681
Total payments	$	564,000

Evaluation of Disclosure Controls and Procedures

~~NOTE~~We 6maintain –disclosure ~~CONVERTIBLE~~controls ~~NOTES~~ and procedures that are designed to ensure that information required to be disclosed in our reports, filed under the Securities Exchange Act of 1934, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable and not absolute assurance of achieving the desired control objectives. In reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. In addition, the design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, a control may become inadequate because of changes in conditions or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

~~The~~As ~~following~~required ~~table~~by ~~summarizes~~the SEC Rules 13a-15(b) and 15d-15(b), we carried out an evaluation under the ~~convertible~~supervision ~~notes~~and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of ~~December~~the end 31of the period covered by this report. Based on the foregoing, ~~2022~~our principal executive officer and ~~2021:~~principal financial officer concluded that our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses described below.

Creditor	DateIssued		InterestRate			MaturityDate		December 31,2022			December 31,2021
Travel Data Solutions, Inc. (1)		18-Nov-17		10	%		30-Nov-19	$	100,000		$	-
Travel Data Solutions, Inc. (2)		18-Jan-19		10	%		31-Jan-20		25,000			-
Third Party (7)		07-Jul-20		10	%		07-Jul-21		84,681			84,681
Trillium Partners, LP (8)		15-June-22		12	%		15-Jun-23		165,000			-
Trillium Partners, LP (8)		05-Aug-22		12	%		28-Jun-23		110,000
Frondeur Partners LLC (9)		01-Aug-22		10	%		28-Feb-23		50,000			-
Frondeur Partners LLC (9)		01-Oct-22		10	%		31-Jul-23		50,000			-
Trillium Partners, LP (10)		19-Oct-22		8	%		09-Oct-23		275,000			-
King Wharf Opportunities Fund (11)		19-Oct-22		8	%		09-Oct-23		275,000			-
Trillium Partners, LP (8)		21-Oct-22		12	%		21-Oct-23		11,000			-
Trillium Partners, LP (8)		06-Dec-22		10	%		30-Nov-23		17,000			-
Frondeur Partners LLC (9)		01-Nov-22		10	%		31-Aug-23		25,000			-
Frondeur Partners LLC		01-Dec-22		10	%		30-Sep-23		10,000			-
Total								$	1,197,681		$	84,681
Less: debt discount									(528,100	)		-
Convertible notes payable, total									669,581			84,681

To address these material weaknesses, management engaged financial consultants, performed additional analyses and other procedures to ensure that the financial statements included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented.

FManagement’s -Annual 16Report on Internal Control Over Financial Reporting.

AsThe amanagement ~~result~~ of the ~~reverse~~Company ~~merger that~~is ~~occurred~~responsible onfor establishing ~~May~~and 4,maintaining ~~2022,~~adequate asinternal ~~discussed~~control inover ~~Note~~financial 1reporting (“ICFR”) for the Company. Our internal control system was designed to, in general, provide reasonable assurance to the Company’s ~~assumed~~management ~~convertible~~and ~~notes~~board ~~from~~regarding ~~Cruzani~~the ~~(1-6~~preparation and ~~below)~~fair presentation of published financial statements, but because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. ~~Convertible~~Also, ~~debt~~projections ~~outstanding~~of ~~during~~any evaluation of effectiveness to future periods are subject to the ~~years~~risk that ~~ended~~controls ~~December~~may 31become inadequate because of changes in conditions, ~~2022~~or ~~and~~that ~~2021~~the ~~consist~~degree of compliance with the ~~following:~~policies or procedures may deteriorate.

1)Our management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2023. The framework used by management in making that assessment was the criteria set forth in the document entitled “2013 Internal Control – Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on that assessment, management concluded that, during the period covered by this report, such internal controls and procedures were not effective as of December 31, 2023, and that material weaknesses in ICFR existed as more fully described below.

On November 18, 2017, Cruzani entered into a convertible promissory note for $25,000 with Travel Data Solutions, Inc., pursuant to which the Company received proceeds of $25,000. The notes are convertible at any time after September 13, 2018 at a mutually agree upon conversion price, bearing interest rate at 10% per annum and due on November 30, 2019. During January and February 2018, the Company received an additional $75,000 under the same terms as the preciously issued convertible promissory note. As of December 31, 2022, $100,000 remains outstanding.8

2)A Onmaterial ~~January~~weakness ~~18,~~is ~~2019~~a deficiency, ~~Cruzani~~or ~~executed~~ a ~~promissory~~combination of ~~note~~deficiencies, ~~with~~within ~~Travel~~the ~~Data~~meaning ~~Solutions LLC for $35,000,~~ of ~~which~~Public itCompany ~~has~~Accounting ~~received~~Oversight ~~$25,000.~~Board ~~The~~(“PCAOB”) ~~note~~Auditing ~~bears~~Standard ~~interest~~AS ~~at 10%~~2201, ~~and~~in ~~matures~~internal control onover ~~January~~financial 31reporting, ~~2020.~~such ~~The~~that ~~specific~~there ~~terms~~is ofa ~~conversion~~reasonable ~~are~~possibility ~~still~~that ~~being~~a ~~negotiated.~~material ~~Commencing~~misstatement ~~on January 31, 2019 and on the last day~~ of ~~each month thereafter,~~ the Company’s ~~shall~~annual or ~~pay~~interim tofinancial ~~the~~statements ~~Holder~~will ~~Three~~not ~~Thousand~~be ~~Two~~prevented ~~Hundred~~or ~~Eight~~detected ~~dollars~~on ~~and~~a ~~Thirty-Three~~timely ~~cents ($3,208~~basis.~~33)~~ ofManagement ~~which~~has ~~Two~~identified ~~Thousand~~the ~~Nine~~following ~~Hundred~~material weaknesses ~~Sixteen~~which ~~Dollars~~have ~~and~~caused ~~Sixty-Six~~management ~~cents~~to ~~($2,916.66)~~conclude ~~represents~~that ~~payment~~as ~~towards~~of ~~the~~December ~~outstanding~~31, ~~Principal~~2023, ~~Amount~~our ~~and~~internal ~~Two~~controls ~~Hundred~~over ~~Nineteen~~financial ~~Dollars~~reporting ~~and~~were not ~~Sixty-Six~~effective ~~cents~~at ~~($219.66)~~the ~~represents~~reasonable ~~accrued~~assurance ~~interest thereon. As of December 31, 2022, $25,000 remains outstanding.~~level:

3)1. ~~Between~~We ~~May~~do ~~20,~~not ~~2020~~have written documentation of our internal control policies and ~~October~~procedures. 1,Written ~~2021,~~documentation ~~Cruzani~~of ~~entered~~key ~~into~~internal ~~several~~controls ~~convertible~~over ~~notes~~financial ~~with~~reporting ~~Livingston~~is ~~Asset~~a ~~Management~~requirement ~~bearing~~of ~~interest~~Section at404 ~~10%~~of ~~per~~the ~~annum~~Sarbanes-Oxley ~~and~~Act ~~totaling~~which ~~$331~~is applicable to us for the year ended December 31,~~600~~ 2023. ~~These~~Management ~~convertible notes~~evaluated ~~were~~the ~~convertible~~impact atof ~~70%~~our failure to have written documentation of ~~the~~our ~~lowest~~internal ~~close~~controls ~~bid~~and ~~price~~procedures on our assessment of ~~the~~our ~~Company’s~~disclosure ~~stock price~~controls ~~for~~and aprocedures ~~twenty~~and ~~day~~has ~~period. These~~concluded ~~convertible~~that ~~notes~~the ~~were~~control ~~accounted~~deficiency ~~for~~that asresulted represented a material weakness.

~~stock~~2. ~~settled~~We ~~debt~~do not have sufficient resources in ~~accordance~~our ~~with~~accounting ~~ASC~~function, ~~480~~which -restricts ~~“Distinguishing~~the ~~Liabilities~~Company’s ~~from~~ability ~~Equity”~~to gather, ~~resulting~~analyze and properly review information related to financial reporting in ~~put~~a ~~premiums~~timely manner. Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals. Management evaluated the impact of our failure to have segregation of duties on ~~stock~~our ~~settled~~assessment ~~debt~~of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness. 3. We have inadequate controls to ensure that information necessary to properly record transactions is adequately communicated on a timely basis from non-financial personnel to those responsible for financial reporting. Management evaluated the impact of the lack of timely communication between non–financial personnel and financial personnel on our assessment of our reporting controls and procedures and has concluded that the control deficiency represented a material weakness. 4. Certain control procedures were unable to be verified due to performance not being ~~recognized~~sufficiently documented. ~~See~~As ~~Note~~an 7example, some procedures requiring review of certain reports could not be verified due to there being no written documentation of such review. Management evaluated the impact of its failure to maintain proper documentation of the review process on its assessment of its reporting controls and procedures and has concluded deficiencies represented a material weakness.

AsWe ofintend ~~December~~to ~~31,~~continue ~~2022,~~to address these ~~convertible~~weaknesses as ~~notes~~resources ~~were converted into shares of the Company’s common stock~~permit.

4)Notwithstanding ~~Between~~the ~~May~~assessment ~~25,~~that ~~2021~~our ICFR was not effective and ~~July~~that 6,there ~~2021,~~are ~~Cruzani~~material ~~entered~~weaknesses ~~into~~as ~~two~~identified ~~convertible~~herein, ~~notes~~we ~~with~~believe ~~Trillium~~that ~~Partners,~~our LPconsolidated ~~bearing~~financial ~~interest~~statements atcontained in ~~10%~~this ~~per~~Annual ~~annum~~Report ~~and~~fairly ~~totaling~~present ~~$44~~our financial position,~~000.~~ ~~These~~results ~~convertible notes~~of ~~were~~operations ~~convertible~~and atcash aflows ~~fixed~~for ~~price~~the ofyears $0covered thereby in all material respects.~~0001.~~

AsThis annual report does not include an attestation report of ~~December~~the ~~31,~~Company’s ~~2022,~~registered ~~these~~public ~~convertible~~accounting ~~notes~~firm ~~were~~regarding ~~converted~~internal ~~into~~control ~~shares~~over offinancial reporting. Management’s report was not subject to attestation by the Company’s ~~common~~registered ~~stock~~public accounting firm as we are a smaller reporting company and are not required to provide the report.

5)Changes ~~Between~~in ~~November~~Internal 1,Control ~~2021~~Over and May 1, 2022, Cruzani entered into several convertible notes with Frondeur Partners, LLC bearing interest at 10% per annum and totaling $175,000. These convertible notes were convertible at 70% of the lowest close bid price of the Company’s stock price for a twenty day period. These convertible notes were accounted for as Financial Reporting

~~stock~~There ~~settled~~has ~~debt~~been no change in ~~accordance~~our internal control over financial reporting identified in connection with ~~ASC~~the ~~480~~evaluation required by Rule 13a-15(d) ~~“Distinguishing~~of ~~Liabilities~~the ~~from~~Exchange ~~Equity”~~Act that occurred during the quarter ended December 31, ~~resulting~~2023, inthat ~~put~~has ~~premiums~~materially onaffected, ~~stock~~or ~~settled~~is ~~debt~~reasonably ~~being~~likely ~~recognized.~~to ~~See~~materially ~~Note~~affect, 7.our internal control over financial reporting, except the implementation of the controls identified above.

AsItem of9B. ~~December~~Other ~~31, 2022, these convertible notes were converted into shares of the Company’s common stock~~Information.

~~6) On November 17, 2021, Cruzani entered into a convertible note with Oscaleta Partners, LLC bearing interest at 10% per annum and totaling $11,000~~None. ~~This convertible note was convertible at 50% of the lowest close bid price of the Company’s stock price for a twenty day period. This convertible note was accounted for as~~

~~stock~~Item ~~settled~~9C. ~~debt~~Disclosures inRegarding ~~accordance~~Foreign ~~with~~Jurisdictions ~~ASC~~That ~~480~~Prevent ~~- “Distinguishing Liabilities from Equity”, resulting in a put premium on stock settled debt being recognized See Note 7~~Inspections.

~~As of December 31, 2022, the convertible note was converted into shares of the Company’s common stock~~None.

7) On July 7, 2020, the Company issued a $84,681 convertible promissory note to a third party in exchange for $84,681. The Convertible Note bears interest at 10%, per annum. All unpaid principal and accrued interest under the Convertible Note will be due and payable in full one year from issuance. After six months from the issuance date, the Holder may elect to convert into that number of shares of common stock equal to the quotient obtained by dividing the outstanding principal balance and unpaid accrued interest under this Note by the amount equal to the anticipate public market price of the Company’s common stock multiplied by fifty percent (50%). This convertible note was accounted for as 9

~~stock~~PART ~~settled debt in accordance with ASC 480 - “Distinguishing Liabilities from Equity”, resulting in put premiums on stock settled debt being recognized. See Note 7.~~ III

AsItem of10. ~~December 31~~Directors, ~~2022,~~Executive ~~this~~Officers ~~convertible note is in default~~ and ~~the~~Corporate ~~principal and accrued interest balance remain outstanding~~Governance.

8)The ~~Between~~following ~~June~~table 1,provides ~~2022~~certain ~~and~~information regarding ~~December~~our 6,directors ~~2022, the Company entered into several convertible notes with Trillium Partners, LP bearing interest between 10%~~ and ~~12%~~executive ~~per~~officers. ~~annum~~We ~~and~~do ~~totaling~~not ~~$332,800.~~have ~~These~~any ~~convertible notes~~significant ~~are~~employees ~~convertible~~other atthan aour ~~fixed~~current ~~price~~directors ~~between $0.0001~~ and ~~$0.0002.~~executive officers Asnamed ofin ~~December 31, 2022, $29,800 of these convertible notes were converted into shares of~~ the ~~Company’s~~table ~~common stock, and $303,000 are outstanding~~below.

F - 17

Name

Position

Age

Term of Office

Full Time/Part
Time

Edward Aizman

Director, Chief Executive Officer, Secretary and Treasurer

April 2020 – Present

Full Time

Michael E. Lakshin

President and Chairman of the Board

April 2020 – Present

Full Time

Conrad R. Huss

Co-Chairman of the Board

May 2022 – Present

Full Time

9)Other ~~Between~~than ~~June~~the 1,employment ~~2022~~agreements ~~and~~described in ~~December~~this 1report, ~~2022,~~there ~~the~~are ~~Company~~no ~~entered~~arrangements ~~into~~or ~~several~~understandings ~~convertible~~between ~~notes~~the ~~with~~directors ~~Frondeur Partners, LLC bearing interest at 10% per annum~~ and ~~totaling~~executive ~~$160,000.~~officers ~~These~~listed ~~convertible notes~~in ~~are~~the ~~convertible~~table ~~between~~above ~~50%~~ and any ~~70%~~other ofperson(s) ~~the~~pursuant ~~lowest~~to ~~close~~which ~~bid~~he ~~price~~was ofelected ~~the~~as ~~Company’s stock price for~~ a ~~twenty~~director ~~day~~or ~~period. These~~appointed ~~convertible~~as ~~notes~~an ~~were~~executive ~~accounted for as~~ officer.

~~stock~~Edward ~~settled~~Aizman, ~~debt~~Director, Chief Executive Officer, Secretary and Treasurer. Mr. Aizman serves as a Funder and Chief Executive Officer of the Company. Mr. Aizman is an accomplished staffing and recruiting professional with over 20 years of extensive experience in ~~accordance~~recruiting, sales, management, business development, and marketing. From Mar 1997 to August 2016, Mr. Aizman served as the Account Manager with ~~ASC~~SANS ~~480~~Consulting Services, Inc. located in Greater New York City Area, Mr. Aizman’s Clients included: JPMorgan Chase, Citigroup, Credit Suisse, and others. In September 2016, Mr. Aizman joined the Company as Co-Founder ~~“Distinguishing~~and ~~Liabilities~~Chief ~~from~~Operating ~~Equity”~~Officer. On May 27, ~~resulting~~2022, inMr. ~~put~~Aizman ~~premiums~~was onappointed ~~stock~~as ~~settled~~a ~~debt~~Director, ~~being~~Chief ~~recognized~~Executive Officer, Secretary and Treasurer. ~~See~~We ~~Note~~believe 7Mr. Aizman is qualified to serve as a director of the Company due to his extensive experience in the technology and recruiting industry.

AsMichael ofE. ~~December 31~~Lakshin, ~~2022~~MBA, ~~$25,000~~President and Chairman of ~~these~~the ~~convertible~~Board. ~~notes~~Mr. ~~were~~Lakshin ~~converted~~is ~~into~~a ~~shares~~seasoned business executive and serial entrepreneur with more than 28 years of start-up and senior business management experience. Participated in launching and developing various business ventures and overseeing multiple IPOs in the U.S. and internationally. Designed and managed more than 50 marketing/advertising and IR campaigns for various companies across multiple industries worldwide. Holds Executive MBA from Rutgers Business School. Prior to joining bowmo, Mr. Lakshin served as the CEO of 8K Miles Media Group, the South-Asian Indian Media Company’s ~~common~~and ~~stock~~the COO and Managing Director of Crescendo Communications, LLC., New York-based Investor Relations Company. Mr. Lakshin joined bowmo in April 2020 as the Chief Revenue Officer to spearhead its new investment strategies and ~~$135~~on May 27,~~000~~ 2020 Mr. Lakshin has been appointed BOWMO™’s Chairman of ~~principal~~the ~~remains~~Board ~~outstanding~~and President. We believe Mr. Lakshin is qualified to serve as a director of the Company due to his vast financial, marketing and operational experience.

~~10)~~Conrad OnR. ~~October 19~~Huss, ~~2022,~~Co-Chairman of the ~~Company~~Board. Prior ~~entered~~to ~~into~~joining aus ~~convertible~~upon ~~note~~completion ~~with~~of ~~Trillium~~the ~~Partners~~Merger, LPMr. ~~bearing~~Huss ~~interest~~served atas 8%the ~~totaling~~sole ~~$275,000.~~officer ~~The~~and ~~note~~director ~~included~~of anCruzani. ~~original~~Mr. ~~issue~~Huss ~~discount~~is ofa ~~$25,000.~~financial professional ~~This~~with ~~convertible~~over ~~note~~25 isyears ~~convertible~~of atinvestment ~~the~~banking ~~lesser~~and ofoperating $0experience.~~0001~~ orMost ~~50%~~recently, ofhe ~~the~~was ~~lowest~~with ~~trading~~Ocean ~~price~~Cross ofCapital ~~the~~Markets, as ~~Company’s~~Senior ~~stock price~~Managing ~~for~~Director afrom ~~thirty~~2011 ~~day~~to ~~period~~2013. ~~The~~Previously, ~~embedded~~Mr. ~~conversion~~Huss ~~option~~served ofas the ~~convertible~~Senior ~~note~~Managing ~~contains~~Director ~~conversion~~at ~~features~~Southridge ~~that~~Investment ~~qualify~~Group from ~~for~~2006 ~~embedded~~to ~~derivative~~2011. ~~classification~~We asbelieve aMr. ~~result~~Huss ofis ~~variable~~qualified ~~conversion~~to ~~price~~serve ~~features,~~as ~~which~~a isdirector ~~not~~of athe ~~fixed~~Company ~~discount~~due ~~rate.~~to ~~See~~his ~~Note~~financial 8.and operational experience.

~~This~~Director convertible note is fully guaranteed by the Company’s Chief Executive Officer, Eddie Aizman, and President, Michael Lakshin. Additionally, on October 19, 2022, both Mr., Aizman and Mr. Lakshin, entered into pledge agreements in which they each have agreed to secure the Company’s payment obligations to the lender with a guaranty and a pledge of 163,461 shares of Series G preferred stock of the Company, for a total of 326,922 shares of Series G Preferred Stock. Independence

AsWe are not currently subject to listing requirements of ~~December~~any ~~31,~~national ~~2022,~~securities exchange or inter-dealer quotation system which has requirements that a majority of the ~~outstanding~~Board ~~principal~~of ~~balance~~Directors be ~~totaled~~“independent” ~~$275~~and,~~000~~ as a result, we are not at this time required to have our Board of Directors comprised of a majority of “independent directors.”

11) On October 19, 2022, the Company entered into a convertible note with King Wharf Opportunities Fund bearing interest at 8% totaling $275,000. The note included an original issue discount of $25,000. This convertible note is convertible at the lesser of $0.0001 or 50% of the lowest trading price of the Company’s stock price for a thirty day period. The embedded conversion option of the convertible note contains conversion features that qualify for embedded derivative classification as a result of variable conversion price features, which is not a fixed discount rate. See Note 8. 10

~~This~~Involvement convertible note is fully guaranteed by the Company’s Chief Executive Officer, Eddie Aizman, and President, Michael Lakshin. Additionally, on October 19, 2022, both Mr., Aizman and Mr. Lakshin, entered into pledge agreements in ~~which~~Certain ~~they~~Legal each have agreed to secure the Company’s payment obligations to the lender with a guaranty and a pledge of 163,461 shares of Series G preferred stock of the Company, for a total of 326,922 shares of Series G Preferred Stock. Proceedings

AsNone of ~~December~~our ~~31,~~directors ~~2022,~~or executive officers has been involved in any of the ~~outstanding~~following ~~principal~~events ~~balance~~during ~~totaled~~the ~~$275,000.~~past ten years:

~~NOTE~~● 7any –bankruptcy ~~PUT~~petition ~~PREMIUM~~filed ONby ~~STOCK~~or ~~SETTLED~~against ~~DEBT~~any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; ● any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offences);

At● ~~the~~being ~~end~~subject ofto ~~the~~any ~~quarter ended June 30~~order, ~~2022~~judgment, ~~the~~or ~~Company~~decree, ~~decided~~not tosubsequently ~~adopt~~reversed, ~~ASC~~suspended ~~480-~~or ~~“Distinguishing~~vacated, ~~Liabilities~~of ~~from~~any ~~Equity.”~~court ~~When they enter into convertible notes, some~~ of ~~which~~competent ~~contain~~jurisdiction, ~~predominantly,~~permanently ~~fixed~~or ~~rate~~temporarily ~~conversion features (See Note 7 for conversion terms)~~enjoining, ~~whereby the outstanding principal and accrued interest may be converted by the holder~~barring, ~~into~~suspending ~~common~~or ~~shares~~otherwise atlimiting ahis ~~fixed~~or ~~discount~~her toinvolvement ~~the market price of the common stock at the time of conversion. This results~~ in aany ~~fair~~type ~~value~~ of the convertible note being equal to a fixed monetary amount. The Company records the convertible note liability at its fixed monetary amount by measuring and recording a put premium on the consolidated balance sheetsbusiness, assecurities ~~applicable,~~or onbanking ~~the~~activities; ~~note date with a charge to interest expense.~~or

~~The~~● ~~put~~being ~~premiums~~found ~~are~~by ~~expensed~~a oncourt ~~issuance~~ of competent jurisdiction (in a civil action), the ~~debt~~Commission ~~with~~or the ~~liability~~Commodity ~~released~~Futures Trading Commission to ~~additional~~have ~~paid~~violated ina ~~capital~~federal onor ~~conversion~~state ofsecurities or commodities law, and the ~~principal~~judgment has not been reversed, suspended, or vacated.

InAudit previous years, the Company had recorded such items as derivative liabilities (See Note 8). Thus, there was a charge to put premium on stock settled debt and a decrease to derivative liability for all convertible debt determined to have fixed rate conversion options. On a going-forward basis, all put premiums will be recorded as a liability as Committee

~~The~~We ~~company~~currently ~~believes~~do ~~this~~not ~~change~~have ~~in accounting principles in preferable as it applies~~ a ~~more~~separately ~~consistent~~standing Audit ~~method~~Committee ofdue ~~accounting~~to ~~for~~our ~~convertible~~limited ~~notes that contain similar conversion features~~size. ~~This~~Our ~~accounting~~Board ~~change~~performs ~~resulted~~the infunctions athat ~~gain~~would onotherwise ~~new~~be ~~methodology~~performed ~~for~~by ~~accounting~~an ~~for~~Audit ~~debt conversion features of $27,856 on the statement of operations~~Committee.

FCompensation ~~- 18~~Committee

~~Put~~The ~~premium~~Company does not have a Compensation Committee due to our limited size and our Board performs the functions that would otherwise be performed by ~~individual~~a ~~debt~~Compensation ~~instrument~~Committee. ~~follows~~Our ~~below:~~Board intends to form a Compensation Committee when needed.

	DateIssued		MaturityDate		December 31, 2022		DiscountPercentage			Put premium onstock settleddebt
Travel Data Solutions, Inc.		18-Nov-17		30-Nov-19	$	100,000		-		$	-
Travel Data Solutions, Inc.		18-Jan-19		31-Jan-20	$	25,000		-			-
Third party		7-Jul-20		7-Jul-21		84,681		50	%		84,687
Trillium Partners, LP		15-Jun-22		15-Jun-23		165,000		0	%		-
Trillium Partners, LP		05-Aug-22		28-Jun-23		110,000		0	%		-
Frondeur Partners LLC		01-Sept-22		31-June-23		50,000		30	%		50,000
Frondeur Partners LLC		01-Oct-22		31-Jul-23		50,000		30	%		50,000
Trillium Partners, LP*		19-Oct-22		09-Oct-23		275,000		0	%		-
King Wharf Opportunities Fund*		19-Oct-22		09-Oct-23		275,000		0	%		-
Trillium Partners, LP		21-Oct-22		21-Oct-23		11,000		0	%		-
Trillium Partners, LP		06-Dec-22		30-Nov-23		17,000		0	%		-
Frondeur Partners LLC		01-Nov-22		31-Aug-23		25,000		50	%		25,000
Frondeur Partners LLC		01-Dec-22		30-Sep-23		10,000		50	%		10,000
Put premium on stock settled debt					$	1,197,681				$	219,687

Other Committees

8We do not currently have a separately-designated standing nominating committee. Further, we do not have a policy with regard to the consideration of any director candidates recommended by security holders. To date, no security holders have made any such recommendations. The entire Board of Directors performs all functions that would otherwise be performed by committees. Given the present size of our Board, it is not practical for us to have committees other than those described above, or to have more than two directors on such committees. If we are able to grow our business and increase our operations, we intend to expand the size of our board and our committees and allocate responsibilities accordingly.

~~NOTE~~Potential 8Conflicts –of ~~DERIVATIVE LIABILITIES~~Interest

~~Commencing~~Because ~~with~~we do not have an audit or compensation committee comprised of independent directors, the ~~second~~functions ~~quarter~~that would have been performed by such committees are performed by our directors. The Board of ~~2022~~Directors has not established an audit committee and does not have a financial expert, nor has the ~~Company~~Board ~~changed~~established ~~its~~a ~~accounting~~nominating committee. ~~treatment~~The ~~for~~Board ~~securities~~is of the opinion that ~~contain~~such ~~predominantly~~committees are not necessary since the Company has only five directors, ~~fixed~~and ~~rate~~to ~~conversion~~date, such ~~features~~directors byhave ~~recording~~been performing the ~~derivative~~functions ~~feature~~of assuch committees. Thus, there is a ~~put~~potential ~~premium~~conflict onof ~~stock~~interest ~~settled~~in ~~debt~~that our directors and officers have the authority to determine issues concerning management compensation, nominations, and audit issues that may affect management decisions. ~~See~~We ~~Note~~are 7not ~~above~~aware ~~for~~of ~~further~~any ~~discussion~~other conflicts of interest with any of our executive officers or directors.

6Significant Employees

FWe -do 19not have any significant employees other than our current executive officers and directors named in this Annual Report.

~~The~~Code ~~table below sets forth a summary~~ of ~~changes in the fair value of the Company’s Level 3 financial liabilities:~~Ethics

	Total
Balance as of December 31, 2020	$	93,172
Change Due to Issuances		-
Change due to exercise / redemptions		-
Change in fair value		17,820
Balance as of December 31, 2021	$	110,992
Change Due to Issuances		2,718,645
Transfer to put premium		(112,537	)
Change in fair value		(544,850	)
Balance as of December 31, 2022	$	2,172,250

Our Board has adopted a Code of Ethics that applies to all of our employees, including our Executive Chairman, Chief Executive Officer, and Chief Financial Officer. Although not required, the Code of Ethics also applies to our directors. The Code of Ethics provides written standards that we believe are reasonably designed to deter wrongdoing and promote honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships, full, fair, accurate, timely and understandable disclosure and compliance with laws, rules and regulations, including insider trading, corporate opportunities and whistleblowing or the prompt reporting of illegal or unethical behavior. We will provide a copy of our Code of Ethics, without charge, upon request in writing us.

~~values~~ 11

~~The~~Section ~~following~~16(a) ~~table~~Beneficial ~~shows~~Ownership ~~the assumptions used in the calculations of its derivatives:~~Reporting Compliance

	December 31, 2022		December 31, 2021
Stock price		$0.0002 - $0.0005	$	0.10
Exercise price		$0.00005 - $0.0001	$	0.05
Contractual term (in years)		1.00 – 0.80		0.66
Volatility (annual)		441% - 443%		83	%
Risk-free rate		4.41% - 4.60%		0.39	%

Section 16(a) of the Securities Exchange Act of 1934 requires the Company’s officers and directors, and persons who own more than ten percent (10%) of a registered class of the Company’s equity securities to file reports of ownership and changes in ownership with the Securities and Exchange Commission (“SEC”). Officers, directors and greater than ten percent stockholders are required by SEC regulations to furnish the Company with copies of all Section 16(a) forms they file.

~~NOTE~~Based 9solely –on ~~COMMON~~our ~~STOCK~~review of certain reports filed with the Securities and Exchange Commission pursuant to Section 16(a) of the Securities Exchange Act of 1934, as amended, the reports required to be filed with respect to transactions in our common stock during the fiscal year ended December 31, 2023, were not timely.

~~The~~Item ~~Company has been authorized to issue 40,000,000,000 shares of common stock, $0~~11.~~00001 par~~ ~~value.~~Executive Each share of issued and outstanding common stock shall entitle the holder thereof to fully participate in all shareholder meetings, to cast one vote on each matter with respect to which shareholders have the right to vote, and to share ratably in all dividends and other distributions declared and paid with respect to common stock, as well as in the net assets of the corporation upon liquidation or dissolutionCompensation.

AsThe offollowing ~~December~~table ~~31,~~presents ~~2022~~summary ~~and~~information regarding ~~2021,~~ the ~~Company~~total ~~had~~compensation 27awarded to,~~049,736,362~~ earned by and ~~18,150,000~~paid ~~shares~~to ofour ~~common~~executive ~~stock~~officers ~~outstanding~~for the years ended December 31, ~~respectively.~~2023 and 2022:

F - 20

Name	Capacities in which compensation was received	Year	Cash Compensation ($)		Other Compensation ($)			Total Compensation ($)
Edward Aizman	Director, Chief Executive Officer, Secretary and Treasurer	2023	$	0	$	180,000	(1)	$	180,000
		2022	$	60,000	$	120,000	(1)	$	180,000

Michael E. Lakshin	President and Chairman of the Board	2023	$	0	$	200,000	(2)	$	200,000
		2022	$	66,667	$	133,333	(2)	$	200,000

Conrad R Huss	Co-Chairman of the Board	2023	$	0	$	120,000	(3)	$	120,000
		2022	$	0	$	120,000	(3)	$	120,000

(1)	This amount was accrued. Mr. Aizman is owed an aggregate amount of $237,205 as of December 31, 2023. Mr. Aizman will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows, or as otherwise agreed between Mr. Aizman and the Company.
(2)	This amount was accrued. Mr. Lakshin is owed an aggregate amount of $263,563 as of December 31, 2023. Mr. Lakshin will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows.
(3)	This amount was accrued. Mr. Huss is owed an aggregate amount of $652,000 in accrued but unpaid base salary as of December 31, 2023. Mr. Huss will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows.

Creditor	Date		SharesIssued		PrincipalRetired		AccruedInterest		Fees		Total
Livingston Asset Management LLC		6-May-22		315,275,000		9,500		2,969		3,295		15,764
Livingston Asset Management LLC		6-May-22		392,525,000		12,500		3,831		3,295		19,626
Livingston Asset Management LLC		19-May-22		50,910,200		1,100		396		1,050		2,546
Livingston Asset Management LLC		19-May-22		185,850,000		4,500		1,498		3,295		9,293
Livingston Asset Management LLC		6-Jun-22		376,768,000		18,750		4,329		3,295		26,374
Livingston Asset Management LLC		6-Jun-22		316,566,800		10,000		3,773		2,055		15,828
Livingston Asset Management LLC		10-Jun-22		163,772,200		-		6,134		2,055		8,189
Livingston Asset Management LLC		14-Jun-22		140,214,000		6,250		270		3,295		9,815
Oscalata partners LLC		15-Jun-22		300,727,400		11,000		741		3,295		15,036
Livingston Asset Management LLC		17-Jun-22		467,932,429		25,000		4,460		3,295		32,755
Livingston Asset Management LLC		17-Jun-22		463,470,571		25,000		4,148		3,295		32,443
Livingston Asset Management LLC		22-Jun-22		458,010,714		25,000		3,766		3,295		32,061
Livingston Asset Management LLC		23-Jun-22		453,588,000		25,000		3,456		3,295		31,751
Livingston Asset Management LLC		23-Jun-22		443,529,286		25,000		2,752		3,295		31,047
Livingston Asset Management LLC		27-Jun-22		434,833,714		25,000		2,023		3,415		30,438
Livingston Asset Management LLC		27-Jun-22		413,336,143		25,000		519		3,415		28,934
Livingston Asset Management LLC		28-Jun-22		434,891,429		25,000		2,027		3,415		30,442
Livingston Asset Management LLC		29-Jun-22		432,347,429		25,000		1,849		3,415		30,264
Frondeur Partners, LLC		30-Jun-22		429,412,000		25,000		1,644		3,415		30,059
Frondeur Partners, LLC		6-July-22		423,639,000		25,000		1,452		3,415		29,867
Frondeur Partners, LLC		6-July-22		426,672,143		25,000		1,644		3,415		30,059
Trillium Partners, LP		13-July-22		143,324,850		22,000		3,250		3,415		28,665
Trillium Partners, LP		13-July-22		92,680,867		22,000		2,389		3,415		27,804
Frondeur Partners, LLC		18-July-22		421,975,571		25,000		1,123		3,415		29,538

General

FWe currently compensate our executive officers through base salary. Each of our executive officers has substantial responsibilities in connection with our day-to-day 21operations.

Frondeur Partners, LLC	18-July-22	419,235,857		25,000		932		3,415		29,347
Frondeur Partners, LLC	18-July-22	416,202,571		25,000		932		3,415		29,347
Oasis Capital, LLC	20-July-22	600,000,000		-		27,000		-		27,000
Trillium Partners, LP	07-Sept-22	766,606,000		-		41,133		1,030		42,163
Trillium Partners, LP	14-Sept-22	947,060,606		-		152,850		3,415		156,265
Trillium Partners, LP	27-Sept-22	1,549,444,424		-		252,243		3,415		255,658
Trillium Partners, LP	04-Oct-22	149,833,300		11,000		568		3,415		14,983
Trillium Partners, LP	04-Oct-22	149,436,100		11,000		529		3,415		14,944
Frondeur Partners, LLC	01-Nov-22	141,310,810		25,000		1,260		3,415		29,675
Frondeur Partners, LLC	01-Dec-22	593,368,400		25,000		1,253		3,415		29,668
Trillium Partners, LP	12-Dec-22	117,231,300		7,800		508		3,415		11,723
Trillium Partners, LP	07-Oct-22	1,211,356,045		-		263,083		3,415		266,498
Trillium Partners, LP	24-Oct-22	1,217,151,500		-		264,358		3,415		267,773
Trillium Partners, LP	18-Nov-22	1,634,232,303		-		265,830		3,415		269,245
Total		18,094,721,962	$	572,400	$	1,332,922	$	117,565	$	2,022,887

Base Salary

~~Acquisition~~We have entered into an employment agreement with Mr. Aizman. The agreement provides for a salary of ~~Interview~~$180,000 ~~Mastery~~per annum. As of December 31, 2022 and 2021, $284,514 and $260,430 in accrued but unpaid base salary, respectively.

~~shares~~We have entered into an employment agreement with Mr. Lakshin. The agreement provides for a salary of $200,000 per annum. As of December 31, 2022 and 2021, $152,871 and $249,648 has been credited to accrued compensation, respectively.

~~Michael~~We ~~Neece~~have entered into an employment agreement with Mr. Huss. The agreement provides for a salary of $10,000 per month. As of December 31, 2022, $532,000 has been credited to accrued compensation.

~~within~~We have entered into an employment agreement with Mr. Neece. The agreement provides for a salary of $150,000 per annum. As of December 31, 2023, in accrued but unpaid base salary, respectively.

~~During the year ended December 31, 2021, the Company did not issue any shares of common stock.~~12

FEquity ~~- 22~~Awards

~~NOTE~~We 10have –adopted ~~WARRANTS~~an equity incentive plan though, as of the date of this Annual Report we have issued no awards under the plan.

InHealth ~~2022,~~and inWelfare ~~connection~~Benefits ~~with~~and ~~the~~Pension ~~issuance of convertible note with Frondeur Partners, LLC (“Frondeur”), King Wharf Opportunities Fund,~~ and Retirement Trillium Partners, LP, the Company also issued 5,616,000,000 common stock purchase warrants to purchase 5,616,000,000 shares of the Company’s common stock pursuant to the terms therein as a commitment fee.Plans

~~These~~As ~~warrants~~of ~~have an exercise price per share between $0.0025 - $0.0001~~ the ~~above~~date ~~and expire between five – seven years. The aggregate fair value~~ of ~~the~~this ~~warrants~~Annual Report, ~~which~~we ~~was~~offer no ~~allocated~~group ~~against the debt proceeds totaled $596~~life,~~927 based~~ ~~on the Black Scholes Merton pricing model using the following estimates: exercise price ranging from $0.00025 and $0.0025~~health, ~~2.50%~~ ~~- 4.28% risk free rate~~hospitalization, ~~266.74%~~ ~~- 699.48%~~or ~~volatility~~medical ~~and~~reimbursement ~~expected~~or ~~life~~relocation ~~of the warrants of 5 to 7 years~~benefits. ~~The~~We ~~fair~~have, ~~value~~however, ~~was~~adopted ~~credited~~a to401(k) ~~additional paid in capital and debited to debt discount to be amortized over the term of the loan~~retirement plan.

ATermination ~~summary~~and ofChange ~~the status~~ of ~~the~~Control ~~Company’s outstanding stock warrants and changes during the periods is presented below:~~Payments

	Shares available to purchase withwarrants		Weighted AveragePrice		Weighted AverageRemaining life
Outstanding, December 31, 2021		-	$	-	$	-
Issued		5,616,000,000	$	0.0001	$	6.60
Exercised		-	$	-	$	-
Forfeited		-	$	-	$	-
Expired		-	$	-	$	-
Outstanding, December 31, 2022		5,616,000,000	$	0.0001	$	6.60
Exercisable, December 31, 2022		5,616,000,000	$	0.0001	$	6.66

As of the date of this 10-K, we do not have any plans or agreements which provide compensation in the event of a termination of employment or a corporate change in control.

~~The~~Director Company uses Level 3 inputs for its valuation methodology for its conversion option liabilities as their fair values were determined by using the Binomial option pricing model based on various assumptions. The model incorporates the price of a share of the Company’s common stock (as quoted on the Over the Counter Bulletin Board), volatility, risk free rate, dividend rate and estimated life. Significant changes in any of these inputs in isolation would result in a significant change in the fair value measurement. As, required, these are classified based on the lowest level of input that is significant to the fair value measurement. The following table shows the assumptions used in the calculations:Compensation

Range of Exercise Prices		Number OutstandingDecember 31, 2022				Weighted AverageRemainingContractual Life				WeightedAverage ExercisePrice
$ 0.00025-0.0025			5,616,000,000				6.60 years			$	0.0001

We do not compensate our directors for their services as directors. We do, however, reimburse our directors for their reasonable out-of-pocket expenses in fulfilling their duties as directors.

~~NOTE~~Item 1112. –Security ~~PREFERRED~~Ownership ~~STOCK~~of Certain Beneficial Owners and Management and Related Stockholder Matters.

~~Series~~The AAfollowing ~~and~~tables ~~Super~~set ~~Convertible~~forth ~~Preferred~~certain information regarding our shares of Common Stock beneficially owned as of the date of October 4, 2024, for (i) each stockholder known to be the beneficial owner of 5% or more of our outstanding shares of Common Stock, (ii) each named executive officer and director, and (iii) all executive officers and directors as a group. A person is considered to beneficially own any shares: (i) over which such person, directly or indirectly, exercises sole or shared voting or investment power, or (ii) of which such person has the right to acquire beneficial ownership at any time within 60 days through an exercise of stock options or warrants. Unless otherwise indicated, voting and investment power relating to the shares shown in the tables for our directors and executive officers is exercised solely by the beneficial owner or shared by the owner and the owner’s spouse or children.

,Unless ~~has~~otherwise aindicated, ~~par~~the ~~value~~address of ~~$0.001,~~each beneficial ~~may~~owner belisted ~~converted~~in at the ~~holder’s~~table ~~election~~below ~~into~~is ~~shares~~c/o ofbowmo, ~~common~~Inc., ~~stock~~99 atWall ~~the~~Street, ~~conversion~~Suite ~~rate~~891, ofNew ~~one~~York, ~~share~~New ofYork ~~common stock for one share of Preferred Stock~~10005.

~~Series A Convertible Preferred Stock~~13

,COMMON has a par value of $0.01, may be converted at the holder’s election into shares of common stock at the conversion rate of ten shares of common stock for one share of Series A Preferred Stock. Each share is entitled to 10 votes, voting with the common stock as a single class, has liquidation rights of $2.00 per share and is not entitled to receive dividends.STOCK

December 31, 2022 and 2021

Name of Beneficial Owner	Title of Class	Amount and Nature of Beneficial Ownership (1)			Percent of Class (2)
Edward Aizman(3)	Common Stock		4,832,752,455	⁽⁴⁾		43.52	%
Michael E. Lakshin(3)	Common Stock		3,828,094,239	⁽⁴⁾		34.48	%
Conrad Huss(5)	Common Stock		2,252,529,694	⁽⁶⁾		20.29	%
All Officers and Directors as a Group (3 persons)	Common Stock		10,913,376,388			98.29	%

F - 23

(1)	Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities. Each of the beneficial owners listed above has direct ownership of and sole voting power to the shares of the Company’s common stock.
(2)	Based on 11,103,649,609 shares outstanding as of the date of this Annual Report, (A) including 136,458,010 shares of the Company's common stock that are issued and outstanding and (B) an additional 10,967,191,599 shares of common stock that are not issued, but are considered to be outstanding pursuant to SEC Rule 13d-3(d)(1). For each Beneficial Owner listed, any instruments convertible within 60 days have been also included for purposes of calculating their percent of class.
(3)	Officer and director.
(4)	None of these shares has been issued, but underlie the currently convertible shares of Series G Preferred Stock.
(5)	Director.
(6)	None of these shares is issued, but underlie the currently convertible shares of Series C Preferred Stock and Series F Preferred Stock.

~~Series~~PREFERRED ~~B Convertible Preferred Stock~~STOCK

, has a par value of $0.01, may be converted at the holder’s election into shares of common stock at the conversion rate of 4,000 shares of common stock for one share of Series B Preferred Stock. Each share is entitled to 4,000 votes, voting with the common stock as a single class, has liquidation rights of $0.01 per share and is not entitled to receive dividends.

Name of Beneficial Owner	Title of Class	Amount and Nature of Beneficial Ownership (1)		Percent of Class (2)
Edward Aizman	Series G Preferred Stock(3)		558,000		55.80	%
Michael E. Lakshin	Series G Preferred Stock(3)		442,000		44.20	%
Conrad Huss	Series C Preferred Stock(4)		1,000,000		100	%
	Series F Preferred Stock(5)		101		100	%

December 31, 2022 and 2021

(1)	Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities. The beneficial owner listed above has direct ownership of and sole voting power to the shares of the indicated shares.
(2)	As of the date of this Annual Report, a total of 1,000,000 shares of the Company's Series A Preferred Stock issued and outstanding.
(3)	With the voting rights of the Series G Preferred Stock, Messrs. Aizman and Lakshin control the Company through their collective ownership of the Company’s Series G Preferred Stock.
(4)	The holders of the Series G Preferred Stock, as a class, have that number of votes which equals 78% of the total issued and outstanding shares of common stock on a fully-diluted basis.

~~Series C Convertible Preferred Stock~~14

Under Item 404 of Regulation S-K, we are required to describe any transaction, since the beginning of December 31, ~~2022~~2015, or any currently proposed transaction, in which the Company was or is to be a participant and ~~2021~~in which any related person has or will have a direct or indirect material interest involving the lesser of $120,000 or one percent (1%) of the average of the Company’s total assets as of the end of last two completed fiscal years. A related person is any executive officer, director, nominee for director, or holder of 5% or more of the Company’s Common Stock, or an immediate family member of any of those persons.

,See ~~there~~the ~~are 5,000,000 and 0 shares~~section captioned “Executive Compensation” of ~~Series~~this CAnnual ~~preferred~~Report ~~stock~~for ~~outstanding,~~a ~~respectively~~discussion of the compensation arrangements of our directors and executive officers.

~~Series~~Item D14. ~~Convertible~~Principal ~~Preferred~~Accountant ~~Stock~~Fees and Services.

,The ~~has~~following atable ~~par~~sets ~~value~~forth offees ~~$0.0001,~~billed ~~may~~to us beby ~~converted~~our atindependent aauditors ~~ratio~~during of the ~~Stated~~fiscal ~~Value~~years ~~plus~~ended ~~dividends~~December ~~accrued~~31, ~~but~~2023 ~~unpaid~~and ~~divided~~2022, byfor: ~~the~~(a) ~~fixed~~services ~~conversion~~rendered ~~price~~for ofthe ~~$0.0015,~~audit ~~which~~of ~~conversion~~our annual ~~price~~financial isstatements ~~subject~~and tothe ~~adjustment.~~review ~~Series~~of Dour isquarterly ~~non-voting~~financial statements, ~~has~~(b) ~~liquidation~~services ~~rights~~by toour beauditors ~~paid~~that inare ~~cash,~~reasonably ~~before~~related to ~~any~~the ~~payment~~performance toof ~~common~~the audit or ~~junior~~review ~~stock,~~of ~~140%~~our offinancial ~~the~~statements ~~Stated~~and ~~Value~~that are not reported as Audit Fees, (~~$2.00~~c) ~~per~~services ~~share~~rendered ~~plus~~in connection ~~any~~with ~~dividends~~tax ~~accrued~~compliance, ~~but~~tax ~~unpaid~~advice ~~thereon~~and tax planning and is(d) ~~entitled~~all toother 8%fees ~~cumulative~~for ~~dividends~~services rendered.

As of December 31, 2022 and 2021, there are

	Year Ended December 31, 2023⁽¹⁾		Year Ended December 31, 2022⁽²⁾
Audit Fees	$	18,000	$	25,000
Audit Related Fees	$	0	$	0
Tax	$	0	$	0
All Other Fees	$	0	$	0

~~Series~~(1) EThese ~~Convertible~~fees ~~Preferred~~were ~~Stock~~paid to our current auditor, Olayinka Oyebola & Co..

(2) ~~has~~These afees ~~par~~were ~~value~~paid ~~of $0.001, and a stated value of $1.00 per share, subject~~ to ~~adjustment.~~our ~~The~~prior shares of Series E Convertible Preferred Stock can convert at a conversion price that is equal to the amount that is 61% of the lowest trading price of the Company’s common stock during the 20 trading days immediately preceding such conversion. The shares of Series E Convertible Preferred Stock are subject to redemption by the Company at its option from the date of issuance until the date that is 180 days therefromauditor, ~~subject~~BF ~~to premium that ranges from 120% to 145%, increasing by 5% during each 30-day period following issuance~~Borgers. Series E carries a 12% cumulative dividend, which will increase to 22% upon an event of default, is non-voting, and has liquidation rights to be paid in cash, before any payment to common or junior stock.

~~Series F Convertible Preferred Stock~~15

,PART has a par value of $0.001, may be converted at the holder’s election into shares of common stock at the current conversion rate of 93,761,718 shares of common stock for one share of Series F Preferred Stock. Each share is entitled to 93,761,718 votes, voting with the common stock as a single class, has no liquidation rights and is not entitled to receive dividends.IV

~~December~~Item ~~31,~~15. ~~2022~~Exhibits and ~~2021~~Financial Statement Schedules.

~~Series~~The Gfollowing ~~Convertible~~exhibits are ~~Preferred~~filed ~~Stock~~with this Form 10-K or incorporated by reference:

, has a par value of $0.001, may be converted at the holder’s election into shares of common stock for a period ending 18 months following issuance at the conversion rate that will result, in the aggregate, in the holders of Series G Preferred Stock receiving that number of shares of Common Stock which equals Seventy Eight Percent (78%) of the total issued and outstanding shares of commons stock of the company on a fully diluted basis. The Series G Preferred Stock shall vote with the common stock as a single class, has liquidation rights of $0.001 per share and is entitled to receive an annal dividend of 6% of the Stated Value (the “Divided Rate”), which shall be cumulative, payable solely upon redemption, liquidation, or conversion.

Exhibit No.		Description
31.1*		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.
32.1*		Certification of Chief Executive Officer pursuant to 18 U.S.C. 1350.
101.INS*		Inline XBRL Instance Document.**
101.SCH*		Inline XBRL Taxonomy Extension Schema Document.**
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document.**
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document.**
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document.**
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document.**
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).**

~~December~~* ~~31,~~Filed ~~2022 and 2021~~herewith.

~~During~~** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the ~~year~~Securities ~~ended~~Act ~~December~~of 311933, ~~2022~~as amended, asis ~~consideration~~deemed not filed for ~~the~~purposes ~~reverse~~of ~~merger,~~Section 18 of the ~~Company~~Securities ~~issued~~Exchange 1Act of 1934,~~000~~ as amended,~~000~~ ~~shares~~and ofotherwise ~~Series~~is Gnot ~~Convertible~~subject ~~Preferred~~to ~~stock~~liability under these sections.

OnItem ~~November 18, 2021, pursuant to the Founders Agreement, Michael Lakshin, President, and Edward Aizman, CEO, were issued 500 shares of Super Preferred Stock at a fair value of $50~~16. ~~These~~Form ~~preferred~~10-K ~~shares, along with the 652,259 Series AA preferred stock, were cancelled on May 4, 2022, upon completion of the Reverse Merger~~Summary. ~~See Note 1.~~

~~F - 24~~None.

~~NOTE 12 – RELATED PARTY TRANSACTIONS~~16

~~For the years ended December 31, 2022 and 2021, expenses of $40,875 and $50,500 were incurred for recruitment services by an entity owned by Michael Neece, Chief Product Officer.~~SIGNATURES

~~This~~Pursuant ~~resulted~~to inthe arequirements of ~~related~~Section ~~party~~13 ~~loss~~or 15(d) of ~~$197~~the Securities Exchange Act of 1934,~~370~~ ~~which~~the isregistrant ~~included~~has induly ~~general~~caused ~~and~~this ~~administrative~~report ~~expenses~~to be signed on its behalf by the ~~consolidated~~undersigned, ~~statements~~thereunto ofduly ~~operations~~authorized.

and 2021

	BOWMO, INC.

Dated: October 9, 2024	By:	/s/ Michael E. Lakshin
		Michael E. Lakshin
		President and Chairman of the Board (Principal Executive, Financial and Accounting Officer)

~~and~~Pursuant ~~$510~~to the requirements of the Securities Exchange Act of l934,~~078~~ this Report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

On July 8, 2019, the Company executed an employment agreement with Conrad Huss. The agreement provides for a salary of $10,000 per month. As of December 31, 2022, $532,000 has been credited to accrued compensation.

Signature	Title	Date

/s/ Michael E. Lakshin
Michael E. Lakshin	President, Chairman of the Board (Director)	October 9, 2024
	(Principal Executive, Financial and
	Accounting Officer)

/s/ Edward Aizman
Edward Aizman	Chief Executive Officer and Director	October 9, 2024

/s/ Conrad Huss
Conrad Huss	Director	October 9, 2024

~~NOTE 13 – COMMITMENTS AND CONTINGENCIES~~17

Contingency arising from indebtedness owed to Oasis Capital, LLC

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A contingency arises when there is a situation for which the outcome is uncertain, and which should be resolved in the future, Generally Accepted Accounting Principles require recognition of only those losses that are probable and for which a loss amount can be reasonably estimated.

The following details the nature of the contingency with Oasis Capital LLC (“Oasis”). In the normal course of its business, Oasis files notices to convert (“conversion notices”) a portion of its outstanding ownership of the Company’s indebtedness into shares of common stock. As a customary procedure for the annual audit for the period ended December 31, 2020 of Cruzani, Cruzani’s auditors confirmed its outstanding balance of the indebtedness and related accrued interest. During the year ended December 31, 2021, Oasis submitted conversions which stated that the outstanding indebtedness was far greater than that which was on the Company’s books. The total amount of the increased indebtedness was approximately $1.2 million. After investigation, the Company determined that the difference related to liquidated damages that the Company does not believe that it owes.

Since the Company believes that the loss is not probable and no litigation has been pursued at this time, there has been no recognition of this liability on the books and records of the Company.

COVID-19 pandemic contingencies

The spread of the COVID-19 outbreak in the United States has resulted in economic uncertainties which may negatively impact the Company’s business operations. While the disruption is expected to be temporary, there is uncertainty surrounding the duration and extent of the impact. The impact of the coronavirus outbreak on the consolidated financial statements cannot be reasonably estimated at this time.

Adverse events such as health-related concerns about working in our offices, the inability to travel and other matters affecting the general work environment could harm our business and our business strategy. While we do not anticipate any material impact to our business operations as a result of the coronavirus, in the event of a major disruption caused by the outbreak of pandemic diseases such as coronavirus, we may lose the services of our employees or experience system interruptions, which could lead to diminishment of our business operations. Any of the foregoing could harm our business and delay the implementation of our business strategy and we cannot anticipate all the ways in which the current global health crisis and financial market conditions could adversely impact our business.

Management is actively monitoring the global situation on its financial condition, liquidity, operations, industry, and workforce.

F - 25

Legal

During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with FASB ASC 450-20-50, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. A contingency arises when there is a situation for which the outcome is uncertain, and which should be resolved in the future, Generally Accepted Accounting Principles require recognition of only those losses that are probable and for which a loss amount can be reasonably estimated.

On February 13, 2017, Baum Glass & Jayne PLLC (“Plaintiff”) obtained a default judgment against the Company in the amount of $27,084. Plaintiff has not attempted enforced collection. The amount was included in accounts payable as of December 31, 2022.

NOTE 14 – INCOME TAX

There was no income tax expense reflected in the results of operations for the years ended December 31, 2022 and 2021 because the Company incurred a net loss for tax purposes.

8,433,533

1,696,000

5,920,000

The tax effects of temporary differences which give rise to deferred tax assets (liabilities) are summarized as follows:

	December 31,2022			December 31,2021
Deferred tax assets / (liabilities)
Net operating loss carry forward	$	2,923,000		$	1,148,000
Stock-based compensation		245,000			243,000
Accrued expenses		193,000			193,000
Net deferred tax assets		3,361,000			1,584,000
Valuation allowance		(3,361,000	)		(1,584,000	)
Net deferred tax assets, net of valuation allowance	$	-		$	-

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability.

Reconciliation of the statutory federal income tax to the Company’s effective income tax rate for the years ended December 31, 2022 and 2021:

	December 31,2022			December 31,2021
Statutory federal income tax rate		21.00	%		21.00	%
State tax, net of federal benefit		15.29	%		18.22	%
Permanent differences		2.50	%		6.26	%
Valuation allowance		(38.79	)%		(45.48	)%
Effective rate		-	%		-	%

On March 27, 2020, the US government signed the CARES Act into law, a $2 trillion relief package to provide support to individuals, businesses, and government organizations during the COVID-19 pandemic. During 2020, $91,035 in PPP relief was received under the CARES Act and was forgiven free of taxation in 2021.

e any in

1,777,000

Tax years 2018-2021 remain open to examination for federal income tax purposes and by other major taxing jurisdictions to which the Company is subject.

F - 26

NOTE 15 – SUBSEQUENT EVENTS

Through March 31, 2023, the Company issued three convertible notes. The principal amount of these notes are $10,000 each, for a total amount of $30,000. They bear interest at 10% and are due in full at October 31, 2023, November 30, 2023 and December 31, 2023, respectively. The Company granted 150,000,000 warrants to purchase 150,000,000 shares of the Company’s common stock with these convertible notes. These warrants have an exercise price of $0.0001 and a term of five years.

From January 1, 2023 through March 31, 2023, the Company issued 4,247,383,100 shares of the Company’s common stock upon conversion of notes payable.

F - 27

TEM

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

o assuranc

As required by the SEC Rules 13a-15(b) and 15d-15(b), we carried out an evaluation under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report. Based on the foregoing, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses described below.

Management’s Annual Report on Internal Control Over Financial Reporting.

The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting (“ICFR”) for the Company. Our internal control system was designed to, in general, provide reasonable assurance to the Company’s management and board regarding the preparation and fair presentation of published financial statements, but because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Our management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022. The framework used by management in making that assessment was the criteria set forth in the document entitled “2013 Internal Control – Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on that assessment, management concluded that, during the period covered by this report, such internal controls and procedures were not effective as of December 31, 2022 and that material weaknesses in ICFR existed as more fully described below.

A material weakness is a deficiency, or a combination of deficiencies, within the meaning of Public Company Accounting Oversight Board (“PCAOB”) Auditing Standard AS 2201, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that as of December 31, 2022 our internal controls over financial reporting were not effective at the reasonable assurance level:

1. We do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act which is applicable to us for the year ended December 31, 2022. Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.

2. We do not have sufficient resources in our accounting function, which restricts the Company’s ability to gather, analyze and properly review information related to financial reporting in a timely manner. Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals. Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness. 3. We have inadequate controls to ensure that information necessary to properly record transactions is adequately communicated on a timely basis from non-financial personnel to those responsible for financial reporting. Management evaluated the impact of the lack of timely communication between non–financial personnel and financial personnel on our assessment of our reporting controls and procedures and has concluded that the control deficiency represented a material weakness. 4. Certain control procedures were unable to be verified due to performance not being sufficiently documented. As an example, some procedures requiring review of certain reports could not be verified due to there being no written documentation of such review. Management evaluated the impact of its failure to maintain proper documentation of the review process on its assessment of its reporting controls and procedures and has concluded deficiencies represented a material weakness.

We intend to continue to address these weaknesses as resources permit.

Notwithstanding the assessment that our ICFR was not effective and that there are material weaknesses as identified herein, we believe that our consolidated financial statements contained in this Annual Report fairly present our financial position, results of operations and cash flows for the years covered thereby in all material respects.

This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm as we are a smaller reporting company and are not required to provide the report.

Changes in Internal Control Over Financial Reporting

There has been no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) of the Exchange Act that occurred during the quarter ended December 31, 2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting, except the implementation of the controls identified above.

ITEM 9B. OTHER INFORMATION

None.

ITEM 9C. DISCLOSURES REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

The following table provides certain information regarding our directors and executive officers. We do not have any significant employees other than our current directors and executive officers named in the table below.

Name

Position

Age

Term of Office

Full Time/Part Time

Edward Aizman

Director, Chief Executive Officer, Secretary and Treasurer

April 2020 - Present

Full Time

Michael E. Lakshin

President and Chairman of the Board

April 2020 - Present

Full Time

Conrad R. Huss

Co-Chairman of the Board

May 2022 - Present

Full Time

Other than the employment agreements described in this report, there are no arrangements or understandings between the directors and executive officers listed in the table above and any other person(s) pursuant to which he was elected as a director or appointed as an executive officer.

Edward Aizman, Director, Chief Executive Officer, Secretary and Treasurer

Mr. Aizman, 47, serves as a Funder and Chief Executive Officer of the Company. Mr. Aizman is accomplished staffing and recruiting professional with over 19 years of experience in recruiting, sales, management, business development, and marketing. From Mar 1997 to August 2016, Mr. Aizman served as the Account Manager with SANS Consulting Services, Inc. located in Greater New York City Area, Mr. Aizman’s Clients included: JPMorgan Chase, Citigroup, Credit Suisse, and others. In September 2016, Mr. Aizman joined us our Co-Founder and Chief Operating Officer. On May 27, 2022, Mr. Aizman was appointed as a Director, Chief Executive Officer, Secretary and Treasurer. We believe Mr. Aizman is qualified to serve as a director of the Company due to his expensive experience in Recruiting Industry.

Michael E. Lakshin, MBA, President and Chairman of the Board

Mr. Lakshin, 59, is a seasoned business executive and serial entrepreneur with more than 28 years of start-up and senior business management experience. Participated in launching and developing various business ventures and overseeing multiple IPOs in the U.S. and internationally. Designed and managed more than 50 marketing/advertising and IR campaigns for various companies across multiple industries worldwide. Holds Executive MBA from Rutgers Business School. Prior to joining bowmo, Mr. Lakshin served as the CEO of 8K Miles Media Group, the South-Asian Indian Media Company and the COO and Managing Director of Crescendo Communications, LLC., New York-based Investor Relations Company. Mr. Lakshin joined bowmo in April 2020 as the Chief Revenue Officer to spearhead its new investment strategies and on May 27, 2020 Mr. Lakshin has been appointed BOWMO™’s Chairman of the Board and President. We believe Mr. Lakshin is qualified to serve as a director of the Company due to his vast financial, marketing and operational experience.

Conrad R. Huss, Co-Chairman of the Board

Prior to joining us upon completion of the Merger, Mr. Huss, 71, served as the sole officer and director of Cruzani. Mr. Huss is a financial professional with over 25 years of investment banking and operating experience. Most recently, he was with Ocean Cross Capital Markets, as Senior Managing Director from 2011 to 2013. Previously, Mr. Huss served as the Senior Managing Director at Southridge Investment Group from 2006 to 2011. We believe Mr. Huss is qualified to serve as a director of the Company due to his financial and operational experience.

Director Independence

We are not currently subject to listing requirements of any national securities exchange or inter-dealer quotation system which has requirements that a majority of the Board of Directors be “independent” and, as a result, we are not at this time required to have our Board of Directors comprised of a majority of “independent directors.”

Involvement in Certain Legal Proceedings

None of our directors or executive officers has been involved in any of the following events during the past ten years:

● any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; ● any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offences);

● being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his or her involvement in any type of business, securities or banking activities; or

● being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

Audit Committee

We currently do not have a separately standing Audit Committee due to our limited size. Our Board performs the functions that would otherwise be performed by an Audit Committee.

Compensation Committee

The Company does not have a Compensation Committee due to our limited size and our Board performs the functions that would otherwise be performed by a Compensation Committee. Our Board intends to form a Compensation Committee when needed.

Other Committees

We do not currently have a separately-designated standing nominating committee. Further, we do not have a policy with regard to the consideration of any director candidates recommended by security holders. To date, no security holders have made any such recommendations. The entire Board of Directors performs all functions that would otherwise be performed by committees. Given the present size of our Board, it is not practical for us to have committees other than those described above, or to have more than two directors on such committees. If we are able to grow our business and increase our operations, we intend to expand the size of our board and our committees and allocate responsibilities accordingly.

Potential Conflicts of Interest

Because we do not have an audit or compensation committee comprised of independent directors, the functions that would have been performed by such committees are performed by our directors. The Board of Directors has not established an audit committee and does not have a financial expert, nor has the Board established a nominating committee. The Board is of the opinion that such committees are not necessary since the Company has only five directors, and to date, such directors have been performing the functions of such committees. Thus, there is a potential conflict of interest in that our directors and officers have the authority to determine issues concerning management compensation, nominations, and audit issues that may affect management decisions. We are not aware of any other conflicts of interest with any of our executive officers or directors.

Significant Employees

We do not have any significant employees other than our current executive officers and directors named in this Report.

Code of Ethics

Section 16(a) Beneficial Ownership Reporting Compliance

Based solely on our review of certain reports filed with the Securities and Exchange Commission pursuant to Section 16(a) of the Securities Exchange Act of 1934, as amended, the reports required to be filed with respect to transactions in our common stock during the fiscal year ended December 31, 2022, were timely.

ITEM 11. EXECUTIVE COMPENSATION.

The following table presents summary information regarding the total compensation awarded to, earned by and paid to our executive officers for the years ended December 31, 2022 and 2021:

Name	Capacities in whichcompensation was received	Year		Cash Compensation ($)		Other Compensation ($)			Total Compensation ($)
Edward Aizman	Director, Chief Executive Officer, Secretary and Treasurer		2022	$	60,000	$	120,000	(1)	$	180,000
			2021	$	42,606	$	260,430	(1)	$	303,036
Michael E. Lakshin	President and Chairman of the Board		2022	$	66,667	$	133,333	(2)	$	200,000
			2021	$	52,052	$	249,648	(2)	$	301,700
Conrad R Huss	Co-Chairman of the Board		2022	$	0	$	120,000	(3)	$	120,000
			2021	$	0	$	412,000	(3)	$	412,000

(1) Mr. Aizman is owed an aggregate amount of $284,514 and $260,430 in accrued but unpaid base salary as of December 31, 2022 and 2021, respectively. Mr. Aizman will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows.

(2) Mr. Lakshin is owed an aggregate amount of $152,871 and $249,648 in accrued but unpaid base salary as of December 31, 2022 and 2021, respectively. Mr. Lakshin will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows.

(3) Mr. Huss is owed an aggregate amount of $532,000 in accrued but unpaid base salary as of December 31, 2022. Mr. Huss will begin receiving his accrued compensation in equal tranches when we begin generating positive cash flows.

General

We currently compensate our executive officers through base salary. Each of our executive officers has substantial responsibilities in connection with our day-to-day operations.

Base Salary

We have entered into an employment agreement with Mr. Aizman. The agreement provides for a salary of $180,000 per annum. As of December 31, 2022 and 2021, $284,514 and $260,430 in accrued but unpaid base salary, respectively.

We have entered into an employment agreement with Mr. Lakshin. The agreement provides for a salary of $200,000 per annum. As of December 31, 2022 and 2021, $

has been credited to accrued compensation, respectively..

We have entered into an employment agreement with Mr. Huss. The agreement provides for a salary of $10,000 per month. As of December 31, 2022, $532,000 has been credited to accrued compensation.

Equity Awards

We have adopted an equity incentive plan though, as of the date of this 10-K we have issued no awards under the plan.

Health and Welfare Benefits and Pension and Retirement Plans

As of the date of this 10-K, we offer no group life, health, hospitalization, or medical reimbursement or relocation benefits. We have, however, adopted a 401(k) retirement plan.

Termination and Change of Control Payments

As of the date of this 10-K, we do not have any plans or agreements which provide compensation in the event of a termination of employment or a corporate change in control.

Director Compensation

We do not compensate our directors for their services as directors. We do, however, reimburse our directors for their reasonable out-of-pocket expenses in fulfilling their duties as directors.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

The following tables set forth certain information regarding our shares of Common Stock beneficially owned as of December 31, 2022, for (i) each stockholder known to be the beneficial owner of 5% or more of our outstanding shares of Common Stock, (ii) each named executive officer and director, and (iii) all executive officers and directors as a group. A person is considered to beneficially own any shares: (i) over which such person, directly or indirectly, exercises sole or shared voting or investment power, or (ii) of which such person has the right to acquire beneficial ownership at any time within 60 days through an exercise of stock options or warrants. Unless otherwise indicated, voting and investment power relating to the shares shown in the tables for our directors and executive officers is exercised solely by the beneficial owner or shared by the owner and the owner’s spouse or children.

For purposes of these tables, a person or group of persons is deemed to have “beneficial ownership” of any shares of Common Stock that such person has the right to acquire within 60 days of March 31, 2019. For purposes of computing the percentage of outstanding shares of our Common Stock held by each person or group of persons, any shares that such person or persons has the right to acquire within 60 days of March 31, 2019 is deemed to be outstanding, but is not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. The inclusion herein of any shares listed as beneficially owned does not constitute an admission of beneficial ownership.

Unless otherwise indicated, the address of each beneficial owner listed in the table below is c/o Cruzani, Inc., 208 E. 51 Street, Suite 208, NYC, NY 10022

Name and Addressof Beneficial Owner(1)	Series of Shares		Amount of Beneficial OwnershipNumber		Percentage
Greater than 10% Stockholders
None				—		—
Directors and Executive Officer
Edward Aizman		Series G Preferred Stock		558,000		43	%
Michael E. Lakshin		Series G Preferred Stock		442,000		35	%
Conrad R Huss		Series B Preferred Stock, Series C Preferred Stock and Series F Preferred Stock(1)		5,005,101		3.7	%
All directors and executive officers as a group (3 persons)				6,005,101		81.7	%

(1) Mr. Huss owns 5,000 shares of Series B Preferred Stock, 5,000,000 shares of Series C Preferred Stock and 101 shares of Series F Preferred Stock.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

Under Item 404 of Regulation S-K, we are required to describe any transaction, since the beginning of December 31, 2015, or any currently proposed transaction, in which the Company was or is to be a participant and in which any related person has or will have a direct or indirect material interest involving the lesser of $120,000 or one percent (1%) of the average of the Company’s total assets as of the end of last two completed fiscal years. A related person is any executive officer, director, nominee for director, or holder of 5% or more of the Company’s Common Stock, or an immediate family member of any of those persons.

See the section captioned “Executive Compensation” of this 10-K for a discussion of the compensation arrangements of our directors and executive officers.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

BF Borgers CPA PC served as our independent registered public accountants for the years ended December 31, 2022 and 2021.

Audit Fees

$25,000

Audit Related Fees

There were no fees for audit related services rendered by our independent auditors or the years ended December 31, 2022 and 2021.

Tax Fees

There were no fees for professional services rendered by our independent auditors for tax compliance, tax advice, and tax planning for the years ended December 31, 2022 and 2021.

All Other Fees

There were no other fees for services rendered by our independent auditors for the years ended December 31, 2022 and 2021.

Pre-Approval Policies

a. Audit Services

There is no Audit Committee. the Board of Directors will approve that all audit services to be performed by the primary external auditor will be performed pursuant to a written engagement letter which outlines the scope and nature of the services and the fees to be paid for such services, and review the annual audit engagement terms and related fees to see if any change in terms, conditions and fees needed resulting from changes in audit scope.

Appendix A

b. Audit-Related Services

Audit-related services, including internal control-related services, are assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and/or the Company’s internal control over financial reporting and that are traditionally performed by the independent auditor. The Board of Directors believes that the provision of the audit-related services does not impair the independence of the auditor and is consistent with the SEC’s rules on auditor’s independence. The Board of Directors has pre-approved the audit-related services.

c. Non-audit services

The Audit Committee may grant preapproval for those permissible non-audit services classified as all other services that it believes would not impair the independence of the auditor and that are consistent with SEC’s rules on auditor independence, including those that are routine and recurring services.

All requests for non-audit services to be provided by the independent director that are not included in the pre-approval policy will be approved by the Board of Directors and include a detailed description of the services.

Exhibit 1

d. Delegation of Authority

As provided in the Act, the Board of Directors may delegate pre-approval authority to one or more of its members. The Chairman of the Board of Directors is authorized to give specific pre-approval to any audit or non-audit services to be provided by the independent auditor. The Board of Directors does not delegate to management its responsibilities to pre-approve services performed by the independent auditor. All pre-approval decisions must be reported to the Board of Directors at its next scheduled meeting for informational purpose only.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

(a) EXHIBITS

Exhibit Number	Title of Document	Location
2.1	Asset Purchase Agreement, dated as of June 30, 2018, by and among Supreme Sweets Acquisition Corp. and US Highland, Inc., collectively as buyer, and Supreme Sweets, Inc. and 2498411 Ontario, Inc., collectively as seller	(incorporated herein by reference to Exhibit 2.1 of the Company’s Current Report on Form 8-K filed with the Commission on July 11, 2018)
3.1	Amended and Restated Articles of Incorporation	Incorporated by reference from the current report on Form 8-K filed July 11, 2018.
3.2	By-laws	Incorporated by reference from Form SB-2 filed on December 27, 2006.
3.3	Series A Preferred Stock Designation	Incorporated by reference from Exhibit 3.1 to the current report on Form 8-K filed October 9, 2015.
3.4	Series B Preferred Stock Designation	Incorporated by reference from Exhibit 3.1 to the current report on Form 8-K filed November 23, 2015.
3.5	Series C Preferred Stock Designation	Incorporated herein by reference from the Registration Statement on Form S-1 filed September 20, 2018
3.6	Series D Preferred Stock Designation	Incorporated herein by reference from the Registration Statement on Form S-1 filed September 20, 2018
3.7	Series E Preferred Stock Designation	Incorporated herein by reference to Exhibit 3.5 of the Company’s Quarterly Report on Form 10-Q filed November 15, 2018
3.8	Amendment to Articles of Incorporation of the Company	Incorporated herein by reference to Exhibit 3.4 of the Company’s Quarterly Report on Form 10-Q filed November 15, 2018
4.1	Registration Rights Agreement, dated as of July 23, 2018, by and between Cruzani, Inc. and L2 Capital, LLC.	Incorporated herein by reference to Exhibit 4.8 of the Company’s Current Report on Form 8-K filed with the Commission on August 6, 2018
10.1	Stock Purchase Agreement, dated as of March 8, 2018, by and among the Company as buyer, TruFood Provisions Co., as the target, and Device Corp., as seller.	Incorporated by reference from the current report on Form 8-K filed March 14, 2018.
10.2	Equity Purchase Agreement, dated March 20, 2018	Incorporated by reference from the current report on Form 8-K filed March 22, 2018.
10.3	Form of Promissory Note by and between the Company and holder, dated May 10, 2018	Incorporated by reference from the current report on Form 8-K filed May 29, 2018.
10.4	Form of Stock Purchase Agreement by and between the Company and holder, dated May 10, 2018	Incorporated by reference from the current report on Form 8-K filed May 29, 2018.
10.5	Form of Warrant Agreement by and between the Company and Holder, dated May 10, 2018	Incorporated by reference from the current report on Form 8-K filed May 29, 2018.
10.6	Asset Purchase Agreement, dated as of June 30, 2018, by and among Supreme Sweets Acquisition Corp. and the Company, collectively as buyer, and Supreme Sweets, Inc. and 2498411 Ontario, Inc., collectively as seller	Incorporated by reference from the current report on Form 8-K filed July 11, 2018.
10.7	Registration Rights Agreement, dated as of July 23, 2018, by and between the Company and L2 Capital, LLC	Incorporated by reference from the current report on Form 8-K filed August 6, 2018.
10.8	Equity Purchase Agreement, dated as of July 23, 2018, by and between the Company and L2 Capital, LLC	Incorporated by reference from the current report on Form 8-K filed August 6, 2018.
21.1	Schedule of Subsidiaries	Incorporated herein by reference from the Registration Statement on Form S-1 filed September 20, 2018
31*	Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.
32*	Certification of Chief Executive Officer pursuant to 18 U.S.C. 1350.
101.INS*	Inline XBRL Instance Document.**	**
101.SCH*	Inline XBRL Taxonomy Extension Schema Document.**	**
101.CAL*	Inline XBRL Taxonomy Extension Calculation Linkbase Document.**	**
101.DEF*	Inline XBRL Taxonomy Extension Definition Linkbase Document.**	**
101.LAB*	Inline XBRL Taxonomy Extension Label Linkbase Document.**	**
101.PRE*	Inline XBRL Taxonomy Extension Presentation Linkbase Document.**	**
104*	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).**	**

† To be filed by amendment.

* Filed herewith.

** In accordance with Rule 406T of Regulation S-T, this information is deemed not “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	BOWMO, INC.
Date: April 13, 2023	By:	Michael Lakshin
	Name:	Michael Lakshin
	Title:	President and Chairman of the Board
		(Principal Executive, Financial, and Accounting Officer)

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