SOBR Safe, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

STOCK WARRANTS STOCK OPTIONS AND RESTRICTED STOCK UNITS (Details Narrative)

STOCK WARRANTS STOCK OPTIONS AND RESTRICTED STOCK UNITS (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Nov. 04, 2022	Jan. 31, 2023	Mar. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Nov. 10, 2023	Aug. 04, 2023	Feb. 23, 2023	Jan. 07, 2022	Jan. 01, 2022	Oct. 24, 2019
Stock based compensation expense				$ 2,245,871	$ 3,008,395
Restricted Stock Units [Member]
Granted				148,080
Unrecognized compensation expense				$ 124,190
Weighted avaerage unrecognized compensastion cost				24 months
Stock based compensation expense				$ 641,043	1,426,178
Fair value of RSUs granted				$ 174,062	$ 1,112,725
Unvested RSUs granted to executive officers				98,080	200,000
RSUs outstanding executive officers				437,372	537,371
Weighted average remaining contractual life				7 years 6 months 3 days	5 years
Remaining weighted average vesting period				24 months	5 months
Restricted Stock Units [Member] \| Executive Officer [Member]
Granted				148,080	281,667
Restricted Stock Units [Member] \| Director [Member]
Granted				140,000
Restricted Stock Units [Member] \| Employment Agreement With Jerry Wenzel [Member]
Stock options to acquire shares of common stock										66,667
Vested option shares				66,667
Exercise price	$ 2.387									$ 8.25
Common stock issued for RSUs vested	75,000			125,000		50,000				16,667
Weighted average fair value of RSU per share	$ 2.17					$ 0.48
Restricted Stock Units [Member] \| Employment Agreement With David Gandini [Member]
Stock options to acquire shares of common stock								510,000
Exercise price								$ 2.32
Common stock issued for RSUs vested				50,000			98,080
Weighted average fair value of RSU per share							$ 1.53
Minimum [Member] \| Restricted Stock Units [Member] \| Executive Officer [Member]
Exercise price				$ 0.7902	$ 0.7902
Maximum [Member] \| Restricted Stock Units [Member] \| Executive Officer [Member]
Exercise price				$ 2.387	$ 2.387
Stock Options [Member]
Stock options to acquire shares of common stock				1,692,473	1,086,813
Vested option shares	29,900			1,014,828	930,573
NonVested option shares				677,645	173,009
Description of exercise prices	exercise prices ranging from $8.25 - $10.56 to be repriced at 110% ($2.39) and 100% ($2.17) of the current price
Fair value of the options increased	$ 55,859
Unrecognized compensation expense	$ 1,786			$ 1,138,937
Stock options shares	305,000
Stock based compensation expense				$ 1,604,827	$ 1,582,217
Stock Options [Member] \| Minimum [Member]
Weighted avaerage unrecognized compensastion cost	3 months			5 months
Stock Options [Member] \| Maximum [Member]
Weighted avaerage unrecognized compensastion cost	9 months			34 months
Stock Warrant [Member]
Fair value of warrant			$ 864,000	$ 560,998	$ 27,540,584
Common stock purchase				101,626
Exercise price warrant decrease			$ 1.35
Number of authorized shares									1,733,333
Authorization of shares of common stock									3,500,000		1,282,823
Stock Warrant [Member] \| Consulting Agreement [Member]
Common stock, shares issued		225,000
Number of warrants to purchase common stock		225,000
Exercise price		$ 1.35
Derscription				underwritten public offering 4,705,884 Offering Warrants, 424,116 Underwriter Warrants, and 141,177 Representative Warrants to purchase common stock of the Company at exercise prices of $4.25, $4.25 and $5.3125 per share, respectively. The warrants expire five years from the date of issuance and were valued using the Monte Carlo simulation option pricing model at approximately $5,700,000. The exercise price on the Offering Warrants and Underwriter Warrants was reduced to $2.125 per share in September 2022 in accordance with a down-round provision contained in those warrants
Warrants outstanding				3,623,613
Fair value of warrant		$ 162,481
Debt [Member]
Number of warrants to purchase common stock		386,998
Fair value of warrant		$ 398,517
Common stock share price		$ 2.52