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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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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