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STOCKHOLDERS’ EQUITY (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

A summary of outstanding and exercisable warrant activity is as follows:

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

		Warrants Outstanding Number of Shares				Exercise Price per Share				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price per Share
Balance at December 31, 2020			3,550,471			$	1.40 – 5.75				6.85 years			$	4.56
Granted			500,000				12.00				4.67 years				12.00
Exercised			(162,033	)			1.75 – 4.75				1.83 years				2.97
Balance at December 31, 2021			3,888,438			$	1.40 – 12.00				5.85 years			$	5.59
Granted			-
Exercised			(22,000	)			1.75								1.75
Cancelled/Forfeited/Expired			(6,800	)			2.00								2.00
Balance at December 31, 2022			3,859,638			$	1.40 – 12.00				4.89 years			$	5.60
Exercisable December 31, 2021			2,621,307			$	1.40 – 12.00				6.36 years			$	5.98
Exercisable December 31, 2022			3,836,993			$	1.40 – 12.00				4.88 years			$	5.63

Service-Based Stock Options [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF OPTION ACTIVITY

A summary of outstanding service-based options activity (prior to the establishment of our 2020 Plan above) is as follows:

SCHEDULE OF OPTION ACTIVITY 

		Options Outstanding Number of Shares				Exercise Price per Share				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price per Share
Balance, December 31, 2020			2,457,400			$	0.80 - 7.95				5.25 years			$	2.30
Granted			490,000				3.78 – 19.61				6.53 years				11.64
Exercised			(1,122,000	)			0.80 – 2.00				2.22 years				1.38
Cancelled/Forfeited/Expired			(166,667	)			1.50 – 7.50				8.74 years				4.51
Balance at December 31, 2021			1,658,733			$	1.00 – 19.61				5.85 years			$	5.45
Granted			50,000				4.12				4.01 years				4.12
Exercised			(149,400	)			1.00 – 2.00								1.23
Cancelled/Forfeited/Expired			(120,000	)			1.00 – 4.12				3.21 years				3.33
Balance at December 31, 2022			1,439,333			$	1.00 – 19.61				5.63 years			$	6.11
Exercisable December 31, 2021			1,019,164			$	1.00 – 19.61				5.21 years			$	3.60
Exercisable at December 31, 2022			1,158,764			$	1.00 – 19.61				5.63 years			$	5.25

Performance Shares [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF OPTION ACTIVITY

A summary of outstanding performance-based options activity is as follows:

SCHEDULE OF OPTION ACTIVITY 

		Options Outstanding Number of Shares				Exercise Price per Share				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price per Share
Balance at December 31, 2020			1,155,000			$	1.25 – 2.50				4.94 years			$	1.71
Granted			-
Exercised			(235,000	)			2.00				0.03 years				2.00
Cancelled/Forfeited/Expired			(385,000	)			1.25 – 2.00				3.94 years				1.67
Balance at December 31, 2021			535,000			$	1.25 – 2.50				5.59 years			$	1.60
Granted			150,000				4.12				3.01 years				4.12
Exercised			-
Cancelled/Forfeited/Expired			(150,000	)			4.12				3.01 years				4.12
Balance at December 31, 2022			535,000			$	1.25 – 2.50				4.59 years			$	1.60
Exercisable December 31, 2021			100,000			$	1.75 – 2.50				1.96 years			$	2.01
Exercisable at December 31, 2022			470,000			$	1.50 – 2.50				4.58 years			$	1.61

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

A summary of outstanding RSU activity (outside of our 2020 Plan) is as follows:

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

		RSU Outstanding Number of Shares
Balance at December 31, 2020			-
Granted			620,000
Vested			(20,000	)
Balance at December 31, 2021			600,000
Granted			260,000
Vested			(145,000	)
Balance at December 31, 2022			715,000

Restricted Stock Units (RSUs) [Member] | 2020 Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

A summary of outstanding RSU activity under our 2020 Plan is as follows:

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE

		RSU Outstanding Number of Shares
Balance at December 31, 2020			-
Granted			459,250
Vested			(77,875	)
Forfeited			(6,000	)
Balance at December 31, 2021			375,375
Granted			922,500
Vested			(177,125	)
Forfeited			(92,500	)
Balance at December 31, 2022			1,028,250

2020 Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF OPTION ACTIVITY

A summary of outstanding options activity under our 2020 Plan is as follows:

SCHEDULE OF OPTION ACTIVITY 

		Options Outstanding Number of Shares				Exercise Price per Share				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price per Share
Balance, December 31, 2020			720,000			$	7.21 – 8.81				9.76 years			$	7.73
Granted			1,354,500				4.57 – 21.02				8.99 years				10.34
Exercised			-
Cancelled/Forfeited/Expired			(11,000	)			13.74				9.48 years				13.74
Balance at December 31, 2021			2,063,500			$	4.57 – 21.02				8.04 years			$	9.41
Granted			169,500				2.30 – 13.74				3.78 years				6.12
Exercised			-
Cancelled/Forfeited/Expired			(448,413	)			3.68 – 13.74				7.99 years				7.66
Balance at December 31, 2021			1,784,587			$	2.30 – 21.02				6.95 years			$	9.54
Exercisable at December 31, 2021			636,229			$	4.57 – 21.02				8.95 years			$	9.18
Exercisable at December 31, 2022			1,185,153			$	2.30 – 21.02				7.64 years			$	9.62

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- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

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