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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2022 | Mar. 31, 2021 | Dec. 31, 2021
Property, Plant and Equipment [Line Items] |  |  |
Due from Related Parties | $ 70,000 |  | $ 48,000
Eton Pharmaceuticals, Inc. [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Number of shares owned | 1,982,000 |  |
Shares price | $ 4.36 |  |
Unrealized Gain (Loss) on Investments | $ 139,000 | $ 2,835,000 |
Investment owned, at fair value | $ 8,642,000 |  |
Eton Pharmaceuticals, Inc. [Member] | Maximum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Ownership percentage | 10.00% |  |
Melt Pharmaceuticals, Inc. [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Number of shares owned | 3,500,000 |  |
Ownership percentage | 46.00% |  |
Reduction in common stock investment | $ 0 |  |
Investment Interest Rate | 100.00% |  |
Due from Related Parties | $ 70,000 |  | $ 48,000
Melt Pharmaceuticals, Inc. [Member] | Management Services Agreement [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Due from Related Parties |  | $ 30,000 |
Surface Ophthalmics, Inc. [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Number of shares owned | 3,500,000 |  |
Ownership percentage | 20.00% |  |
Reduction in common stock investment | $ 0 |  |
Restricted Stock Units (RSUs) [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Number of shares vestted, RSUs | 277,405 | 223,219 |
Stock Options, Unvested RSUs and Warrants [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Antidilutive securities | 5,546,200 | 5,486,678 |

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