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INCOME TAXES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Income Tax Disclosure [Abstract] |  |
SCHEDULE OF LOSS BEFORE INCOME TAX | For the years ended December 31, 2022 and 2021, the domestic and foreign components of loss before income taxes consist of the following (in thousands): SCHEDULE OF LOSS BEFORE INCOME TAX
|  | 2022 |  |  | 2021 |
Domestic |  | $ | (23,945 | ) |  | $ | (20,307 | )
International |  |  | 100 |  |  |  | 19 |
Loss before income taxes |  | $ | (23,845 | ) |  | $ | (20,288 | )
| For the years ended December 31, 2022 and 2021, the domestic and foreign components of loss before income taxes consist of the following (in thousands): SCHEDULE OF LOSS BEFORE INCOME TAX
|  | 2022 |  |  | 2021 |
Domestic |  | $ | (23,945 | ) |  | $ | (20,307 | )
International |  |  | 100 |  |  |  | 19 |
Loss before income taxes |  | $ | (23,845 | ) |  | $ | (20,288 | )
SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) | For the years ended December 31, 2022 and 2021, income tax expense (benefit) consists of the following (in thousands): SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)
|  |  | 2022 |  |  |  | 2021 |
Current income tax benefit (expense): |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
States |  |  | - |  |  |  | - |
Total current income tax benefit (expense) |  |  | - |  |  |  | - |
Deferred income tax benefit (expense): |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
States |  |  | - |  |  |  | - |
Total deferred income tax benefit (expense) |  |  | - |  |  |  | - |
Total income tax expense (benefit) |  | $ | - |  |  | $ | - |
| For the years ended December 31, 2022 and 2021, income tax expense (benefit) consists of the following (in thousands): SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)
|  |  | 2022 |  |  |  | 2021 |
Current income tax benefit (expense): |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
States |  |  | - |  |  |  | - |
Total current income tax benefit (expense) |  |  | - |  |  |  | - |
Deferred income tax benefit (expense): |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
States |  |  | - |  |  |  | - |
Total deferred income tax benefit (expense) |  |  | - |  |  |  | - |
Total income tax expense (benefit) |  | $ | - |  |  | $ | - |
SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) DIFFERED FROM LOSS BEFORE INCOME TAXE | For the years ended December 31, 2022 and 2021, income tax benefit differed from amounts that would result from applying the U.S. statutory income tax rate of 21.0% to the Company’s loss before income taxes as follows (in thousands): SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) DIFFERED FROM LOSS BEFORE INCOME TAXES
|  | 2022 |  |  | 2021 |
Income tax (benefit) computed at federal statutory rate |  | $ | (5,007 | ) |  | $ | (4,261 | )
PPP loan forgiveness |  |  | (270 | ) |  |  | 109 |
Other permanent differences |  |  | 346 |  |  |  | - |
State tax expenses |  |  | (510 | ) |  |  | (502 | )
Prior year adjustment to state NOL |  |  | (44 | ) |  |  | (275 | )
Non-qualified stock option cancellations |  |  | 613 |  |  |  | - |
Change in valuation allowance |  |  | 4,872 |  |  |  | 4,929 |
Total income tax benefit |  | $ | - |  |  | $ | - |
| For the years ended December 31, 2022 and 2021, income tax benefit differed from amounts that would result from applying the U.S. statutory income tax rate of 21.0% to the Company’s loss before income taxes as follows (in thousands): SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) DIFFERED FROM LOSS BEFORE INCOME TAXES
|  | 2022 |  |  | 2021 |
Income tax (benefit) computed at federal statutory rate |  | $ | (5,007 | ) |  | $ | (4,261 | )
PPP loan forgiveness |  |  | (270 | ) |  |  | 109 |
Other permanent differences |  |  | 346 |  |  |  | - |
State tax expenses |  |  | (510 | ) |  |  | (502 | )
Prior year adjustment to state NOL |  |  | (44 | ) |  |  | (275 | )
Non-qualified stock option cancellations |  |  | 613 |  |  |  | - |
Change in valuation allowance |  |  | 4,872 |  |  |  | 4,929 |
Total income tax benefit |  | $ | - |  |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | As of December 31, 2022 and 2021, the principal components of deferred tax assets and liabilities were as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 13,786 |  |  |  | 9,150 |
Stock based compensation |  |  | 776 |  |  |  | 1,005 |
Lease liability |  |  | 561 |  |  |  | - |
Property, equipment and intangibles |  |  | 458 |  |  |  | - |
Other |  |  | 452 |  |  |  | 699 |
Total deferred tax assets before valuation allowance |  |  | 16,033 |  |  |  | 10,854 |
Valuation allowance |  |  | (15,639 | ) |  |  | (10,766 | )
Total deferred income tax assets after valuation allowance |  |  | 394 |  |  |  | 88 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property, equipment and intangibles |  |  | - |  |  |  | (88 | )
ROU asset |  |  | (394 | ) |  |  | - |
Total deferred income tax liabilities |  |  | (394 | ) |  |  | (88 | )
Net deferred tax assets and liabilities |  | $ | - |  |  | $ | - |
| As of December 31, 2022 and 2021, the principal components of deferred tax assets and liabilities were as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 13,786 |  |  |  | 9,150 |
Stock based compensation |  |  | 776 |  |  |  | 1,005 |
Lease liability |  |  | 561 |  |  |  | - |
Property, equipment and intangibles |  |  | 458 |  |  |  | - |
Other |  |  | 452 |  |  |  | 699 |
Total deferred tax assets before valuation allowance |  |  | 16,033 |  |  |  | 10,854 |
Valuation allowance |  |  | (15,639 | ) |  |  | (10,766 | )
Total deferred income tax assets after valuation allowance |  |  | 394 |  |  |  | 88 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property, equipment and intangibles |  |  | - |  |  |  | (88 | )
ROU asset |  |  | (394 | ) |  |  | - |
Total deferred income tax liabilities |  |  | (394 | ) |  |  | (88 | )
Net deferred tax assets and liabilities |  | $ | - |  |  | $ | - |

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