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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS

  SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS 

Balance at January 1, 2023		$	73,000
Change in expected credit losses			332,000
Write-offs, net of recoveries			(34,000	)
Balance at December 31, 2023			371,000
Change in expected credit losses			120,000
Write-offs, net of recoveries			(75,000	)
Balance at December 31, 2024		$	416,000

SCHEDULE OF ESTIMATED FAIR VALUE

The following table presents the estimated fair values and the carrying values:

 SCHEDULE OF ESTIMATED FAIR VALUE

		December 31,
		2024								2023
		Carrying Value				Fair Value				Carrying Value				Fair Value
2026 Notes		$	74,002,000			$	75,840,000			$	73,218,000			$	70,260,000
2027 Notes		$	38,130,000			$	42,198,000			$	37,413,000			$	40,363,000
Oaktree Loan		$	107,407,000			$	112,932,000			$	75,254,000			$	78,633,000

SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE

The following table shows the computation of basic and diluted net loss per share of common stock for the years ended December 31, 2024 and 2023:

 SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE

		For the Years Ended December 31,
		2024				2023
Numerator – net loss		$	(17,481,000	)		$	(24,411,000	)
Denominator – weighted average number of shares outstanding, basic and diluted			35,650,714				32,616,777
Net loss per share, basic and diluted		$	(0.49	)		$	(0.75	)

Melt Pharmaceuticals, Inc. [Member]

SCHEDULE OF INVESTMENT

The following table summarizes the Company’s investments in Melt as of December 31, 2024 and 2023:

 SCHEDULE OF INVESTMENT

		Cost Basis				Share of Equity Method Losses				Net Carrying value
Common stock		$	5,810,000			$	(5,810,000	)		$	-
Preferred stock			18,397,000				(18,397,000	)			-
		$	24,207,000			$	(24,207,000	)		$	-

Surface Ophthalmics, Inc. [Member]

SCHEDULE OF INVESTMENT

The following table summarizes the Company’s investment in Surface as of December 31, 2024 and 2023:

SCHEDULE OF INVESTMENT

		Cost Basis				Share of Equity Method Losses				Net Carrying value
Common stock		$	5,320,000			$	(5,320,000	)		$	-

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Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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+ References

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