Goodwill	3 Months Ended
Mar. 31, 2024
Goodwill [Abstract]
GOODWILL	NOTE 3 – GOODWILL On February 16, 2021, Born, Inc. the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with Alkeon Creators, Inc. (“Alkeon”), a United Kingdom corporation. Under the Share Exchange Agreement, One Hundred Percent (100%) of the ownership interest of Alkeon was exchanged for 406,646,919 shares of common stock of the Company. The former stockholders of Alkeon acquired a majority of the issued and outstanding common stock as a result of the share exchange transaction. The transaction has been accounted for as a recapitalization of the Company, whereby Alkeon is the accounting acquirer. The transaction with Alkeon was voided and written off in February 2021 and the former shareholders retained the Company shares they were issued. The fair market value of the 406,646,919 shares was determined to be $0.2101 each which was equivalent to the market price of the Born stock on the date of issuance of the shares. As a result the Company recorded a goodwill impairment of $87,670,010.

Goodwill

3 Months Ended

Mar. 31, 2024

NOTE 3 – GOODWILL

On February 16, 2021, Born, Inc. the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with Alkeon Creators, Inc. (“Alkeon”), a United Kingdom corporation. Under the Share Exchange Agreement, One Hundred Percent (100%) of the ownership interest of Alkeon was exchanged for 406,646,919 shares of common stock of the Company. The former stockholders of Alkeon acquired a majority of the issued and outstanding common stock as a result of the share exchange transaction. The transaction has been accounted for as a recapitalization of the Company, whereby Alkeon is the accounting acquirer.

The transaction with Alkeon was voided and written off in February 2021 and the former shareholders retained the Company shares they were issued. The fair market value of the 406,646,919 shares was determined to be $0.2101 each which was equivalent to the market price of the Born stock on the date of issuance of the shares. As a result the Company recorded a goodwill impairment of $87,670,010.

Byrn, Inc. 10-Q