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NET LOSS PER SHARE OF COMMON STOCK | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Earnings Per Share [Abstract] |  |
NET LOSS PER SHARE OF COMMON STOCK | NOTE 13 - NET LOSS PER SHARE OF COMMON STOCK Basic and diluted net loss per share of Common Stock (“EPS”) is computed by dividing (i) net loss (the “Numerator”), by (ii) the weighted average number of shares of Common Stock outstanding during the period (the “Denominator”). The calculation of diluted EPS is also required to include the dilutive effect, if any, of stock options, unvested restricted stock awards, convertible debt and Preferred Stock, and other Common Stock equivalents computed using the treasury stock method, in order to compute the weighted average number of shares outstanding. As of September 30, 2023 and 2022, all Common Stock equivalents were antidilutive. Presented below are the calculations of the Numerators and the Denominators for basic and diluted EPS (dollars in thousands, except per share amounts): SCHEDULE OF COMPUTATION OF ANTI-DILUTIVE WEIGHTED-AVERAGE SHARES OUTSTANDING
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | For the Three Months Ended September 30, |  |  | For the Nine Months Ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Calculation of Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (2,093 | ) |  |  | (5,434 | ) |  | $ | (9,324 | ) |  |  | (17,756 | )
Loss applicable to common stockholders |  | $ | (2,093 | ) |  | $ | (5,434 | ) |  | $ | (9,324 | ) |  | $ | (17,756 | )
Calculation of Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of shares of Common Stock outstanding |  |  | 1,197,258 |  |  |  | 849,446 |  |  |  | 1,152,607 |  |  |  | 849,446 |
Net loss per share of Common Stock (basic and diluted) |  | $ | (1.75 | ) |  | $ | (6.40 | ) |  | $ | (8.09 | ) |  | $ | (20.90 | )
As of September 30, 2023 and December 31, 2022, the following potential Common Stock equivalents were excluded from the computation of diluted net loss per share of Common Stock since the impact of inclusion was antidilutive (in thousands): SCHEDULE OF OUTSTANDING COMMON STOCK SECURITIES NOT INCLUDED IN THE COMPUTATION OF DILUTED NET LOSS PER SHARE
|  | September 30 |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Common stock warrants |  |  | 496 |  |  |  | 145 |
Common stock options |  |  | 137 |  |  |  | 145 |
Total |  |  | 633 |  |  |  | 290 |
| NOTE 14 - NET LOSS PER SHARE OF COMMON STOCK Basic and diluted net loss per share of Common Stock (“EPS”) is computed by dividing (i) net loss (the “Numerator”), by (ii) the weighted average number of shares of Common Stock outstanding during the period (the “Denominator”). The calculation of diluted EPS is also required to include the dilutive effect, if any, of stock options, unvested restricted stock awards, convertible debt and Preferred Stock, and other Common Stock equivalents computed using the treasury stock method, in order to compute the weighted average number of shares outstanding. As of December 31, 2022 and 2021, all Common Stock equivalents were antidilutive. Presented below are the calculations of the Numerators and the Denominators for basic and diluted EPS (dollars in thousands, except per share amounts): SCHEDULE OF COMPUTATION OF ANTI-DILUTIVE WEIGHTED-AVERAGE SHARES OUTSTANDING
|  | 2022 |  |  | 2021 |
Calculation of Numerator: |  |  |  |  |  |
Net loss |  | $ | (23,845 | ) |  |  | (20,288 | )
Loss applicable to common stockholders |  | $ | (23,845 | ) |  | $ | (20,288 | )
Calculation of Denominator: |  |  |  |  |  |  |  |
Weighted average number of shares of Common Stock outstanding |  |  | 920,592 |  |  |  | 849,446 |
Net loss per share of Common Stock (basic and diluted) |  | $ | (25.90 | ) |  | $ | (23.88 | )
Net loss per share of Common Stock (basic) |  | $ | (25.90 | ) |  | $ | (23.88 | )
As of December 31, 2022 and 2021, the following potential Common Stock equivalents were excluded from the computation of diluted net loss per share of Common Stock since the impact of inclusion was antidilutive (in thousands): SCHEDULE OF OUTSTANDING COMMON STOCK SECURITIES NOT INCLUDED IN THE COMPUTATION OF DILUTED NET LOSS PER SHARE
|  | December 31, 2022 |  |  | December 31, 2021 |
Common stock warrants |  |  | 145 |  |  |  | 102 |
Common stock options |  |  | 145 |  |  |  | 114 |
Total |  |  | 290 |  |  |  | 216 |

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