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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - Globis Acquisition Corp [Member]
12 Months Ended
Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF CONDENSED BALANCE SHEET

At December 31, 2021 and 2020, the common stock subject to possible redemption reflected in the balance sheets is 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, December 31, 2020   116,150,000 
Plus:     
Accretion of carrying value to redemption value   1,150,000 
Common Stock subject to possible redemption, December 31, 2021  $117,300,000 
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   Non-
redeemable
   Redeemable   Non-
redeemable
 
      

For the Period

from August 21,

 
   Year Ended   2020 (Inception) Through 
   December 31, 2021   December 31, 2020 
   Redeemable
common stock
   Non-
redeemable
common stock
   Redeemable
common stock
   Non-
redeemable
common stock
 
Basic and diluted net loss per common stock                    
Numerator:                    
Allocation of net loss, as adjusted  $(2,040,603)  $(630,073)  $(32,703)  $(57,183)
Denominator:                    
Basic and diluted weighted average shares outstanding   11,500,000    3,550,833    1,520,661    2,658,912 
                     
Basic and diluted net loss per common stock  $(0.18)  $(0.18)  $(0.02)  $(0.02)