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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - Globis Acquisition Corp [Member]
 4 Months Ended 9 Months Ended
Dec. 31, 2020
Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]    
SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN BALANCE SHEET

At December 31, 2020, the common stock subject to possible redemption reflected in the balance sheet is reconciled in the following table:

 

      
Gross Proceeds   115,000,000 
Less:     
Common stock issuance costs   (2,516,841)
Add:     
Accretion of carrying value to redemption value   3,666,841 
Common stock subject to possible redemption   116,150,000 

  
SCHEDULE OF CALCULATION OF BASIC AND DILUTED NET LOSS PER COMMON SHARE

The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

 

   Redeemable common stock   Non-redeemable common stock 
   For the Period from August 21, 
   2020 (Inception) Through 
   December 31, 2020 
   Redeemable common stock   Non-redeemable common stock 
Basic and diluted net loss per common stock          
Numerator:          
Allocation of net loss, as adjusted  $(32,703)  $(57,183)
Denominator:          
Basic and diluted weighted average shares outstanding   1,520,661    2,658,912 
Basic and diluted net loss per common stock  $(0.02)  $(0.02)

The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

    Redeemable     Non-redeemable     Redeemable     Non-redeemable     Non-redeemable  
                For the Period from  
    Three Months Ended     Nine Months Ended     August 21, 2020
(Inception)
Through		  
    September 30, 2021     September 30, 2021     September 30, 2020  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable     Non-redeemable  
    common stock     common stock     common stock     common stock     common stock  
Basic and diluted net loss per common share                                        
Numerator:                                        
Allocation of net loss, as adjusted   $ (680,303 )   $ (210,056 )   $ (1,223,906 )   $ (377,903 )   $ (1,000 )
Denominator:                                        
Basic and diluted weighted average shares outstanding     11,500,000       3,550,833       11,500,000       3,550,833       2,500,000  
Basic and diluted net loss per common share   $ (0.06 )   $ (0.06 )   $ (0.11 )   $ (0.11 )   $ (0.00 )

  
SCHEDULE OF CONDENSED BALANCE SHEET  

At September 30, 2021 and December 31, 2020, the common stock reflected in the condensed balance sheets are reconciled in the following table:

 

Gross proceeds  $115,000,000 
Less:     
Common Stock issuance costs  $(2,516,841)
Plus:     
Accretion of carrying value to redemption value  $3,666,841 
Common Stock subject to possible redemption  $116,150,000