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STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

SCHEDULE OF WARRANT ACTIVITY

A summary of the warrant activity during the years ended December 31, 2022 and 2021 is presented below:

 SCHEDULE OF WARRANT ACTIVITY

		Number of Warrants				Weighted Average Exercise Price				Weighted Average Remaining Life In Years				Aggregate Intrinsic Value
Outstanding, January 1, 2021			3,750,598			$	4.40								-
Issued			4,862,710				9.91								-
Exercised			(195,473	)			4.00								-
Exchanged or forfeited			(3,677,964	)			3.39								-
Outstanding, December 31, 2021			4,739,871			$	11.78				4.9				-
Granted			51,370				2.92								-
Exercised			-				-								-
Expired			(159	)			16,083								-
Outstanding, December 31, 2022			4,791,082				10.71				3.9				-
Exercisable, December 31, 2022			4,791,082			$	10.71				3.9				-

SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS

In applying the Black-Scholes option pricing model to warrants granted during 2022 and 2021, the Company used the following assumptions:

 SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS

		2022				2021
Risk free interest rate			4.40	%			0.98	%
Expected term (years)			5.00				4.10 - 5.00
Expected volatility			313.55	%			314.00	%
Expected dividends			0.00	%			0.00	%

SCHEDULE OF STOCK WARRANTS

The following table presents information related to stock warrants at December 31, 2022:

SCHEDULE OF STOCK WARRANTS

Exercise Price				Outstanding Number of Warrants				Weighted Average Remaining Life In Years				Exercisable Number of Warrants
$	2.92				51,370				4.9				51,370
$	10.00				4,501,937				3.9				4,501,937
$	12.00				235,970				3.9				235,970
$	60.00				250				2.0				250
$	800.00				869				1.8				869
$	2,240.00				50				1.1				50
$	2,800.00				264				1.2				264
$	3,400.00				264				1.2				264
$	4,000.00				55				1.1				55
$	8,000.00				19				0.8				19
$	14,000.00				18				0.5				18
$	16,000.00				16				0.3				16
					4,791,082								4,791,082

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of the option activity during the years ended December 31, 2022 and 2021 is presented below:

SCHEDULE OF STOCK OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Life in Years				Aggregate Intrinsic Value
Outstanding, January 1, 2021			1,215				5.08
Granted			838,550				5.08
Expired			(126	)			5.08
Outstanding, January 1, 2022			839,639				5.08
Granted			25,000				4.92
Forfeited			-				-
Expired			-				-
Outstanding, December 31, 2022			864,639				5.08				7.8				-
Exercisable, December 31, 2022			578,628				5.08				7.8

SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS

In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions:

SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS 

		2022
Risk free interest rate			2.42	%
Expected term (years)			3.50
Expected volatility			285.91	%
Expected dividends			0.00	%

SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS

A summary of the unvested RSUs as of December 31, 2022 is as follows:

SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS

		Number of Shares
Outstanding, January 1, 2022			293,480
Granted			24,876
Forfeited			-
Vested			(116,486	)
Outstanding, December 31, 2022			201,870

SCHEDULE OF STOCK OPTION EXPENSE

The following table presents information related to stock compensation expense:

 SCHEDULE OF STOCK OPTION EXPENSE

		For the Years Ended December 31,								Unrecognized at December 31,				Weighted Average Remaining Amortization Period
		2022				2021				2022				(Years)
Research and development			-				81,479				803,257
General and administrative			12,612,862				23,027,476				1,294,684				0.73
			12,612,862				23,108,955				2,097,941

SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE

The following table presents stock compensation by award type:

SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE

		For the Years Ended December 31,
		2022				2021
Options			7,741,864				19411976
RSUs			4,735,108				3,671,503
Shares issued for services			135,890				25,476
			12,612,862				23,108,955

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