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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Performance Shares

The fair value of the performance share awards was initially calculated based on the Company share price using a path-dependent model with the following inputs:

			For the three months ended						For the three months ended
			March 31, 2023						March 31, 2022
Total shares granted			30,000						40,000
Performance condition valuation inputs:
Performance condition shares			15,000						20,000
Stock price at grant date			$	0.28					$	1.68
Market condition valuation inputs:
Market condition shares			15,000						20,000
Stock price			$	0.28					$	1.68
Volatility			97%						95%
Risk-free rate			4.13%						2.51%
Number of iterations			150,000						100,000
Fair value per share			$	0.02					$	0.91
Term (in years)			2.5						2.2

Schedule of Remaining Vesting Terms for the Employee Performance Share Grants

Remaining vesting terms for the employee performance share grants are as follows:

Remainder of 2023			$	192,632
2024			11,890
Total remaining			$	204,522

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- Definition

Tabular disclosure of the changes in outstanding nonvested shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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Tabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding performance-based awards that are fully vested and expected to vest. Includes, but is not limited to, unvested awards for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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