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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