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    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_806_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zJeEZlSsJEHf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;1.
&lt;span id="xdx_82C_zYQrxp2KIRql"&gt;Business Overview&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
are a U.S.-based biopharmaceutical company specializing in the commercialization of pharmaceutical products for the treatment of dermatological
conditions, in particular, diseases caused primarily by exposure to sunlight that results in sun damage to the skin. Our principal licensed
products focus on the treatment of actinic keratoses, which are skin lesions that can sometimes lead to skin cancer. We also market a
licensed topical antibiotic for treatment of impetigo, a bacterial skin infection.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Our
principal product is Ameluz&#xae;, which is a prescription drug approved for use in combination with our licensor&#x2019;s FDA-approved
medical device, the BF-RhodoLED&#xae; lamp series, for photodynamic therapy (&#x201c;PDT&#x201d;) (when used together, &#x201c;Ameluz&lt;sup&gt;&#xae;
&lt;/sup&gt;PDT&#x201d;) in the U.S. for the lesion-directed and field-directed treatment of actinic keratosis of mild-to-moderate severity
on the face and scalp. We are currently selling Ameluz&#xae; for this indication in the U.S. under an exclusive license and supply agreement
(&#x201c;Ameluz LSA&#x201d;), by and among us and Biofrontera Pharma GmbH and Biofrontera Bioscience GmbH (collectively, the (&#x201c;Ameluz
Licensor&#x201d;) originally dated as of October 1, 2016, and as subsequently amended on October 8, 2021. Refer to &lt;i&gt;Note 16, Related
Party Transactions&lt;/i&gt;, for further details.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Our
second prescription drug product is Xepi&#xae; (ozenoxacin cream, 1%), a topical non-fluorinated quinolone that inhibits bacterial growth.
Currently, no antibiotic resistance against Xepi&#xae; is known and it has been specifically approved by the FDA for the treatment of
impetigo due to staphylococcus aureus or streptococcus pyogenes. The approved indication is impetigo, a common skin infection. It is
approved for use in adults and children 2 months and older. We are currently selling Xepi&#xae; for this indication in the U.S. under
an exclusive license and supply agreement (&#x201c;Xepi LSA&#x201d;) with Ferrer Internacional S.A. (&#x201c;Ferrer&#x201d;) that
was acquired by Biofrontera Inc. on March 25, 2019 through our acquisition of Cutanea Life Sciences, Inc. Refer to &lt;i&gt;Note 16, Related
Party Transactions&lt;/i&gt;, for further details.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Liquidity
and Going Concern&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s primary sources of liquidity are its existing cash balances and cash flows from equity financing transactions received
in 2021. As of March 31, 2022, we had cash and cash equivalents of $&lt;span id="xdx_908_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn5n6_c20220331_zx7N1OjsNLh6" title="Cash and cash equivalents, at carrying value"&gt;22.4&lt;/span&gt; million, compared to $&lt;span id="xdx_909_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn5n6_c20211231_zK7AHu5FbtZi" title="Cash and cash equivalents, at carrying value"&gt;24.5&lt;/span&gt; million as of December 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since
we commenced operations in 2015, we have generated significant losses. For the three months ended March 31, 2022 and 2021, we incurred
losses from operations of $&lt;span id="xdx_903_eus-gaap--OperatingIncomeLoss_iN_pn5n6_di_c20220101__20220331_zNS15X1gY1s2" title="Loss from operations"&gt;3.1&lt;/span&gt; million and $&lt;span id="xdx_901_eus-gaap--OperatingIncomeLoss_iN_pn5n6_di_c20210101__20210331_z1pUT2jtLCCc" title="Loss from operations"&gt;3.5&lt;/span&gt; million, respectively. We incurred net cash outflows from operations of $&lt;span id="xdx_90B_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20220101__20220331_zkhrFxsgqVM1" title="Net operating activities"&gt;2.1&lt;/span&gt; million
and $&lt;span id="xdx_907_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20210101__20210331_zsIKsoGgYr2k" title="Net operating activities"&gt;3.4&lt;/span&gt; million, for the same periods, respectively. We had an accumulated deficit as of March 31, 2022 of $&lt;span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20220331_zJ66FetGuxm8" title="Accumulated deficit"&gt;73.3&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s short-term material cash requirements include working capital needs and satisfaction of contractual commitments including
auto leases (see &lt;i&gt;Note 23, Commitments and Contingencies&lt;/i&gt;), Maruho start-up payments of $&lt;span id="xdx_90D_ecustom--WorkingCapitalPayments_iI_pn5n6_c20220331_z5vs5udLJNw7"&gt;7.3
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million (see &lt;i&gt;Note 3. Acquisition Contract
Liabilities&lt;/i&gt;), and legal settlement expenses after reimbursement from Biofrontera AG, a significant shareholder and our former
parent company, of $&lt;span id="xdx_902_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pn5n6_c20220331_zHQvX4N5O7li"&gt;5.6&lt;/span&gt;&lt;/span&gt;
&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million (see &lt;i&gt;Note 13. Accrued Expenses and Other Current
Liabilities&lt;/i&gt;). Long-term material cash requirements include potential milestone payments to Ferrer Internacional S.A (see &lt;i&gt;Note
23. Commitments and Contingencies&lt;/i&gt;) and contingent consideration payments to Maruho (see &lt;i&gt;Note 3. Acquisition Contract Liabilities).&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Additionally,
we expect to continue to incur operating losses due to significant discretionary sales and marketing efforts as we seek to expand the
commercialization of Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt; and Xepi&lt;sup&gt;&#xae;&lt;/sup&gt; in the United States. We also expect to incur additional expenses
to add and improve operational, financial and information systems and personnel, including personnel to support our product commercialization
efforts. In addition, we expect to incur significant costs to continue to comply with corporate governance, internal controls and similar
requirements applicable to us as a public company in the U.S. We expect capital expenditures to increase in 2022 to support the increase
in our business needs including an ERP system.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These
factors raise doubt about our ability to continue as a going concern, which we have determined are mitigated by the following plans.
Based on current operating plans and financial forecasts, we expect that our current cash and cash equivalents will be sufficient to
fund our operations for at least the next twelve months from the date of issuance of our financial statements. However, we expect
to have to obtain either equity or debt financing to support our future long-term growth and to mitigate the risk of our operating costs
significantly exceeding the amounts currently estimated. If our current operating plans or financial forecasts change, or we are unable
to obtain additional financing, we may need to reduce the discretionary spend on promotional expenses, branding, marketing consulting
and defer some hiring. While we expect to continue being flexible in our spending over the next twelve months, we do not consider there
to be a need to significantly revise our operations currently.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
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    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="-5" unitRef="USD">24500000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-01to2022-03-31"
      decimals="-5"
      unitRef="USD">-3100000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-03-31"
      decimals="-5"
      unitRef="USD">-3500000</us-gaap:OperatingIncomeLoss>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2022-01-01to2022-03-31"
      decimals="-5"
      unitRef="USD">-2100000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2021-01-012021-03-31"
      decimals="-5"
      unitRef="USD">-3400000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">-73300000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <BFRI:WorkingCapitalPayments contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">7300000</BFRI:WorkingCapitalPayments>
    <us-gaap:AccruedLiabilitiesAndOtherLiabilities contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">5600000</us-gaap:AccruedLiabilitiesAndOtherLiabilities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zDLtCzrN87Xf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2.
&lt;span id="xdx_824_z80AKfsKn7x6"&gt;Summary of Significant Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zLHARvqGjaOh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86F_zkd8Np1bo2r6"&gt;Basis
for Preparation of the Financial Statements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited interim financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities
and Exchange Commission (&#x201c;SEC&#x201d;) for interim financial reporting. Certain information and footnote disclosures normally included
in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (&#x201c;U.S. GAAP&#x201d;)
have been condensed or omitted pursuant to such rules and regulations. In the Company&#x2019;s opinion, the unaudited financial statements
include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly the Company&#x2019;s
financial position as of March 31, 2022, the Company&#x2019;s operating results for the three months ended March 31, 2022 and 2021, and
the Company&#x2019;s cash flows for the three months ended March 31, 2022 and 2021. The accompanying financial information as of December
31, 2021 is derived from audited financial statements. Interim results are not necessarily indicative of results for a full year. The
information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Company&#x2019;s Annual Report on Form
10-K for the year ended December 31, 2021, filed with the SEC on April 11, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
amounts shown in these financial statements and accompanying notes are in thousands, except percentages and per share and share amounts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s significant accounting policies are discussed in &lt;i&gt;Note 2&#x2014;Summary of Significant Accounting Policies&lt;/i&gt; within
the notes to financial statements for the year ended December 31, 2021, included in the Company&#x2019;s Annual Report on Form 10-K. There
have been no significant changes to these policies during the three months ended March 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--UseOfEstimates_zWyD38W9E9Zd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zHMFX2OfAMNk"&gt;Use
of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of the financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions by management that
affect the reported amounts of assets and liabilities, as well as disclosure of contingent assets and liabilities, as reported on the
balance sheet date, and the reported amounts of revenues and expenses arising during the reporting period. The main areas in which assumptions,
estimates and the exercising of judgment are appropriate relate to, valuation allowances for receivables and inventory, valuation of
contingent consideration and warrant liabilities, valuation of intangible and other long-lived assets, product sales allowances and reserves,
share-based payments and income taxes including deferred tax assets and liabilities. Estimates are based on historical experience and
other assumptions that are considered appropriate in the circumstances. They are continuously reviewed but may vary from the actual values.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zeo4qKCcG807" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86D_z9YUl8p9Vh93"&gt;Recently
Issued Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
February 2016, the FASB issued ASU 2016-02, &lt;i&gt;Leases (Topic 842)&lt;/i&gt;, which requires organizations that lease assets to recognize on
the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance requires that a
lessee recognize assets and liabilities for leases with lease terms of more than twelve months and recognition, presentation and measurement
in the financial statements will depend on the lease classification as a finance or operating lease. In addition, the new guidance will
require disclosures to help investors and other financial statement users better understand the amount, timing and uncertainty of cash
flows arising from leases. The JOBS ACT provides that an emerging growth company can take advantage of an extended transition period
for complying with new or revised accounting standards. This allows us to delay the adoption of this new standard until it would
otherwise apply to private companies. The new standard will be effective for us for fiscal years beginning after December 15, 2021, and
interim periods within fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact of adopting this
guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU 2016-13, &lt;i&gt;Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments&lt;/i&gt;, which requires entities to record expected credit losses for certain financial instruments, including trade receivables,
as an allowance that reflects the entity&#x2019;s current estimate of credit losses expected to be incurred. The new standard will be
effective for us on January 1, 2023. The Company is currently evaluating the impact of adopting this guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_854_zJb2wrg6d079" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_841_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zLHARvqGjaOh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86F_zkd8Np1bo2r6"&gt;Basis
for Preparation of the Financial Statements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited interim financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities
and Exchange Commission (&#x201c;SEC&#x201d;) for interim financial reporting. Certain information and footnote disclosures normally included
in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (&#x201c;U.S. GAAP&#x201d;)
have been condensed or omitted pursuant to such rules and regulations. In the Company&#x2019;s opinion, the unaudited financial statements
include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly the Company&#x2019;s
financial position as of March 31, 2022, the Company&#x2019;s operating results for the three months ended March 31, 2022 and 2021, and
the Company&#x2019;s cash flows for the three months ended March 31, 2022 and 2021. The accompanying financial information as of December
31, 2021 is derived from audited financial statements. Interim results are not necessarily indicative of results for a full year. The
information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Company&#x2019;s Annual Report on Form
10-K for the year ended December 31, 2021, filed with the SEC on April 11, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
amounts shown in these financial statements and accompanying notes are in thousands, except percentages and per share and share amounts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s significant accounting policies are discussed in &lt;i&gt;Note 2&#x2014;Summary of Significant Accounting Policies&lt;/i&gt; within
the notes to financial statements for the year ended December 31, 2021, included in the Company&#x2019;s Annual Report on Form 10-K. There
have been no significant changes to these policies during the three months ended March 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_84E_eus-gaap--UseOfEstimates_zWyD38W9E9Zd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zHMFX2OfAMNk"&gt;Use
of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of the financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions by management that
affect the reported amounts of assets and liabilities, as well as disclosure of contingent assets and liabilities, as reported on the
balance sheet date, and the reported amounts of revenues and expenses arising during the reporting period. The main areas in which assumptions,
estimates and the exercising of judgment are appropriate relate to, valuation allowances for receivables and inventory, valuation of
contingent consideration and warrant liabilities, valuation of intangible and other long-lived assets, product sales allowances and reserves,
share-based payments and income taxes including deferred tax assets and liabilities. Estimates are based on historical experience and
other assumptions that are considered appropriate in the circumstances. They are continuously reviewed but may vary from the actual values.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zeo4qKCcG807" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86D_z9YUl8p9Vh93"&gt;Recently
Issued Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
February 2016, the FASB issued ASU 2016-02, &lt;i&gt;Leases (Topic 842)&lt;/i&gt;, which requires organizations that lease assets to recognize on
the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance requires that a
lessee recognize assets and liabilities for leases with lease terms of more than twelve months and recognition, presentation and measurement
in the financial statements will depend on the lease classification as a finance or operating lease. In addition, the new guidance will
require disclosures to help investors and other financial statement users better understand the amount, timing and uncertainty of cash
flows arising from leases. The JOBS ACT provides that an emerging growth company can take advantage of an extended transition period
for complying with new or revised accounting standards. This allows us to delay the adoption of this new standard until it would
otherwise apply to private companies. The new standard will be effective for us for fiscal years beginning after December 15, 2021, and
interim periods within fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact of adopting this
guidance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued ASU 2016-13, &lt;i&gt;Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments&lt;/i&gt;, which requires entities to record expected credit losses for certain financial instruments, including trade receivables,
as an allowance that reflects the entity&#x2019;s current estimate of credit losses expected to be incurred. The new standard will be
effective for us on January 1, 2023. The Company is currently evaluating the impact of adopting this guidance.&lt;/span&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:FinancialInstrumentsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_800_eus-gaap--FinancialInstrumentsDisclosureTextBlock_zcTLL2iRG7f8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;3.
&lt;span id="xdx_826_zYHHIskdsbFd"&gt;Acquisition Contract Liabilities&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 25, 2019, we entered into an agreement (as amended, the &#x201c;Share Purchase Agreement&#x201d;) with Maruho Co, Ltd. (&#x201c;Maruho&#x201d;)
to acquire &lt;span id="xdx_90D_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_pid_dp_c20190325__us-gaap--BusinessAcquisitionAxis__custom--CutaneaLifeSciencesIncMember_ztJt8Qc0w9cf" title="Equity interest in acquiree, percentage"&gt;100&lt;/span&gt;% of the shares of Cutanea Life Sciences, Inc. (&#x201c;Cutanea&#x201d;). As of the date of the acquisition, Maruho Co, Ltd.
owned approximately &lt;span id="xdx_901_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_pid_dp_c20190325__us-gaap--BusinessAcquisitionAxis__custom--BiofronteraAGMember_zcK8sPsGDASh" title="Equity interest in acquiree, percentage"&gt;29.9&lt;/span&gt;% of Biofrontera AG through its fully owned subsidiary Maruho Deutschland GmbH. Biofrontera AG is our former
parent, and currently a significant shareholder.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Share Purchase Agreement, Maruho agreed to provide $&lt;span id="xdx_902_ecustom--StartUpFinancingCosts_pn5n6_c20190323__20190325__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MaruhoCoLtdMember_zuNscnSnFUqk" title="Start-up cost financing"&gt;7.3&lt;/span&gt; million in start-up cost financing for Cutanea&#x2019;s redesigned business
activities (&#x201c;start-up costs&#x201d;). These start-up costs are to be paid back to Maruho by the end of 2023 in accordance with contractual
obligations related to an earn-out arrangement. In addition, as part of the earn-out arrangement with Maruho, the product profit amount
from the sale of Cutanea products as defined in the share purchase agreement will be shared equally between Maruho and Biofrontera until
2030 (&#x201c;contingent consideration&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with this acquisition in 2019, we recorded the $&lt;span id="xdx_901_ecustom--StartUpFinancingCosts_pn5n6_c20190323__20190325__us-gaap--BusinessAcquisitionAxis__custom--XepiMember_zp1Ofpzan4Zh" title="Start-up cost financing"&gt;7.3&lt;/span&gt; million in start-up cost financing, a $&lt;span id="xdx_907_ecustom--NoninterestBearingStartupFinancingCost_pn5n6_c20190323__20190325__us-gaap--BusinessAcquisitionAxis__custom--XepiMember_zI0aKTltllnk" title="Non-interest bearing start-up cost financing"&gt;1.7&lt;/span&gt; million contract asset related
to the benefit associated with the non-interest bearing start-up cost financing and $&lt;span id="xdx_905_ecustom--SaleOfEquityEstimatedProfitsOfContingentConsideration_pn5n6_c20190323__20190325__us-gaap--BusinessAcquisitionAxis__custom--MaruhoCoLtdMember_znZcSe3IKqs8" title="Sale of equity estimated profits contingent consideration"&gt;6.5&lt;/span&gt; million of contingent consideration related
to the estimated profits from the sale of Cutanea products to be shared equally with Maruho.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
contract asset related to the start-up cost financing is amortized on a straight-line basis using a &lt;span id="xdx_90E_ecustom--StartupCostFinancingInterestRate_iI_pid_dp_uPure_c20190325__us-gaap--BusinessAcquisitionAxis__custom--MaruhoCoLtdMember_z6FIJNSkFqX2" title="Start-up cost financing interest rate"&gt;6.0&lt;/span&gt;% interest rate over the &lt;span id="xdx_904_ecustom--StartupCostFinancingTerm_dtM_c20190323__20190325__us-gaap--BusinessAcquisitionAxis__custom--MaruhoCoLtdMember_zYkcusC8jsHe" title="Start-up cost financing term"&gt;57&lt;/span&gt;-month
term of the financing arrangement, which ends on &lt;span id="xdx_90B_ecustom--StartupCostFinancingMaturityDate_dd_c20190323__20190325__us-gaap--BusinessAcquisitionAxis__custom--MaruhoCoLtdMember_ziw3YLzvrxQ2" title="Start-up cost financing maturity date"&gt;December 31, 2023&lt;/span&gt;. The contract asset is shown net of the related start-up cost financing
within acquisition contract liabilities, net.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
contingent consideration was recorded at acquisition-date fair value using a Monte Carlo simulation with an assumed discount rate of
approximately &lt;span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_dp_uPure_c20190325__us-gaap--ValuationTechniqueAxis__custom--MonteCarloSimulationModelMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zZBE9ooTFyk1" title="Derivative liability measuremnet input"&gt;6.0&lt;/span&gt;% over the applicable term. The contingent consideration is recorded within acquisition contract liabilities, net. The
amount of contingent consideration that could be payable is not subject to a cap under the agreement. The Company re-measures contingent
consideration and re-assesses the underlying assumptions and estimates at each reporting period utilizing a scenario-based method.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock_znT5J9gfVGW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Acquisition
contract liabilities, net consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B8_ztejpKLs3FKd" style="display: none"&gt;Schedule of Acquisition Contract Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220331_zNyu2YM3oG6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20211231_zMjPirycDYtb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Short-term acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zHmIo7Ib4MVk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0439"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0440"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--StartupCostFinancing_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_z2f5fTOIJZq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ContractAsset_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zqbPoZpcKM78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zzSibKyFDnt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Acquisition contract liabilities, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Long-term acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_znj6z20Rck2k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--StartupCostFinancing_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_z8qefisiDStd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ContractAsset_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_z3f48tYs9H8i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(268&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_zUwPFQwCcRB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Acquisition contract liabilities, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,542&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Total acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_z004mR0WDfQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--StartupCostFinancing_i01I_pn3n3_zOr4ecpONQ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ContractAsset_i01I_pn3n3_zYIIuokoxXC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(626&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(716&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_zZa3mdFLZVbk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Acquisition contract liabilities, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,784&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zr2SaWkaiKce" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
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    <BFRI:StartUpFinancingCosts
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      unitRef="USD">1700000</BFRI:NoninterestBearingStartupFinancingCost>
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    <BFRI:StartupCostFinancingTerm contextRef="From2019-03-232019-03-25_custom_MaruhoCoLtdMember">P57M</BFRI:StartupCostFinancingTerm>
    <BFRI:StartupCostFinancingMaturityDate contextRef="From2019-03-232019-03-25_custom_MaruhoCoLtdMember">2023-12-31</BFRI:StartupCostFinancingMaturityDate>
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    <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_898_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock_znT5J9gfVGW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Acquisition
contract liabilities, net consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B8_ztejpKLs3FKd" style="display: none"&gt;Schedule of Acquisition Contract Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220331_zNyu2YM3oG6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20211231_zMjPirycDYtb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Short-term acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zHmIo7Ib4MVk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0439"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0440"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--StartupCostFinancing_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_z2f5fTOIJZq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ContractAsset_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zqbPoZpcKM78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--ShortTermDebtMember_zzSibKyFDnt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Acquisition contract liabilities, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Long-term acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_znj6z20Rck2k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--StartupCostFinancing_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_z8qefisiDStd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ContractAsset_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_z3f48tYs9H8i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(268&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(358&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--LongTermDebtMember_zUwPFQwCcRB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Acquisition contract liabilities, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,542&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Total acquisition contract liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i01I_pn3n3_z004mR0WDfQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Contingent consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--StartupCostFinancing_i01I_pn3n3_zOr4ecpONQ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Start-up cost financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ContractAsset_i01I_pn3n3_zYIIuokoxXC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(626&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(716&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AcquisitionContractLiabilitiesNet_i01I_pn3n3_zZa3mdFLZVbk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Acquisition contract liabilities, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,784&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock>
    <BFRI:StartupCostFinancing
      contextRef="AsOf2022-03-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">3600000</BFRI:StartupCostFinancing>
    <BFRI:StartupCostFinancing
      contextRef="AsOf2021-12-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">3600000</BFRI:StartupCostFinancing>
    <BFRI:ContractAsset
      contextRef="AsOf2022-03-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">-358000</BFRI:ContractAsset>
    <BFRI:ContractAsset
      contextRef="AsOf2021-12-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">-358000</BFRI:ContractAsset>
    <BFRI:AcquisitionContractLiabilitiesNet
      contextRef="AsOf2022-03-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">3242000</BFRI:AcquisitionContractLiabilitiesNet>
    <BFRI:AcquisitionContractLiabilitiesNet
      contextRef="AsOf2021-12-31_us-gaap_ShortTermDebtMember"
      decimals="-3"
      unitRef="USD">3242000</BFRI:AcquisitionContractLiabilitiesNet>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2022-03-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">6200000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2021-12-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">6200000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <BFRI:StartupCostFinancing
      contextRef="AsOf2022-03-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">3700000</BFRI:StartupCostFinancing>
    <BFRI:StartupCostFinancing
      contextRef="AsOf2021-12-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">3700000</BFRI:StartupCostFinancing>
    <BFRI:ContractAsset
      contextRef="AsOf2022-03-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">-268000</BFRI:ContractAsset>
    <BFRI:ContractAsset
      contextRef="AsOf2021-12-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">-358000</BFRI:ContractAsset>
    <BFRI:AcquisitionContractLiabilitiesNet
      contextRef="AsOf2022-03-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">9632000</BFRI:AcquisitionContractLiabilitiesNet>
    <BFRI:AcquisitionContractLiabilitiesNet
      contextRef="AsOf2021-12-31_us-gaap_LongTermDebtMember"
      decimals="-3"
      unitRef="USD">9542000</BFRI:AcquisitionContractLiabilitiesNet>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">6200000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">6200000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <BFRI:StartupCostFinancing contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">7300000</BFRI:StartupCostFinancing>
    <BFRI:StartupCostFinancing contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">7300000</BFRI:StartupCostFinancing>
    <BFRI:ContractAsset contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">-626000</BFRI:ContractAsset>
    <BFRI:ContractAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">-716000</BFRI:ContractAsset>
    <BFRI:AcquisitionContractLiabilitiesNet contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">12874000</BFRI:AcquisitionContractLiabilitiesNet>
    <BFRI:AcquisitionContractLiabilitiesNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">12784000</BFRI:AcquisitionContractLiabilitiesNet>
    <us-gaap:FairValueMeasurementInputsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80A_eus-gaap--FairValueMeasurementInputsDisclosureTextBlock_z9umH2nm5xma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.
&lt;span id="xdx_827_z2xbYywZJFi9"&gt;Fair Value Measurements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
following table presents information about the Company&#x2019;s assets that are measured at fair value on a recurring basis at March 31,
2022 and December 31, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value: &lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zoaDgdCDzeWc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zfM45be0o6uk" style="display: none"&gt;Schedule
of Fair Value Hierarchy Valuation Inputs&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Level&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;March 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 46%; text-align: left"&gt;Contingent Consideration&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: right"&gt;3&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ContingentConsiderationClassifiedAsEquityFairValueDisclosure_iI_pn3n3_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5Q7rgjFmU9d" style="width: 16%; text-align: right" title="Contingent Consideration"&gt;6,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ContingentConsiderationClassifiedAsEquityFairValueDisclosure_iI_pn3n3_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z0r6EqYiMmUc" style="width: 16%; text-align: right" title="Contingent Consideration"&gt;6,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability- Purchase warrant&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iI_pn3n3_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zsF9YEQxKft6" style="text-align: right" title="Warrant liability - Purchase warrant"&gt;4,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iI_pn3n3_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_ztUXroaqUfe2" style="text-align: right" title="Warrant liability - Purchase warrant"&gt;12,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zAU9fx36FZnk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Contingent
Consideration&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contingent
consideration, which relates to the estimated profits from the sale of Cutanea products to be shared equally with Maruho, is reflected
at fair value within acquisition contract liabilities, net on the balance sheets. The fair value is based on significant inputs not observable
in the market, which represent a Level 3 measurement within the fair value hierarchy. The valuation of the contingent consideration utilizes
a scenario-based method under which a set of payoffs are calculated using the term of the earnout, projections, and an appropriate metric
risk premium. These payoffs are then discounted back from the payment date to the valuation date using a payment discount rate. Finally,
the discounted payments are summed together to arrive at the value of the contingent consideration. The scenario-based method incorporates
the following key assumptions: (i) the forecasted product profit amounts, (ii) the remaining contractual term, (iii) a metric risk premium,
and (iv) a payment discount rate. The Company re-measures contingent consideration and re-assesses the underlying assumptions and estimates
at each reporting period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zge8ztF595W2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a roll forward of the fair value of the contingent consideration:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zPIwEf1dCwfi" style="display: none"&gt;Schedule of Fair Value of Contingent Consideration&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;(in thousands)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iS_pn3n3_c20210101__20210331_zlGY8f7W1hCb" style="width: 16%; font-weight: bold; text-align: right" title="Beginning balance, fair value of contingent consideration"&gt;7,602&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of contingent consideration&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_pn3n3_c20210101__20210331_zOKsyTbzLF0a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value of Contingent Consideration"&gt;498&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at March 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iE_pn3n3_c20210101__20210331_zdw6UzGNv9S7" style="font-weight: bold; text-align: right" title="Ending balance, fair value of contingent consideration"&gt;8,100&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iS_pn3n3_c20220101__20220331_zxrDguT71DQe" style="font-weight: bold; text-align: right" title="Beginning balance, fair value of contingent consideration"&gt;6,200&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of contingent consideration&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_pn3n3_c20220101__20220331_znqfwLDDqQza" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value of Contingent Consideration"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0497"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Balance at March 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iE_pn3n3_c20220101__20220331_zTzP39tOKqc2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance, fair value of contingent consideration"&gt;6,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AE_zlDwqCurnY1f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Warrant
Liability&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;Warrants
issued in conjunction with the private placement to an institutional shareholder which closed on December 2, 2021 were accounted for
as liabilities in accordance with ASC 815-40. Pre-funded common stock purchase warrants to purchase up to &lt;span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220331__us-gaap--FinancialInstrumentAxis__custom--PreFundedWarrantMember_zQWqrepUEUx1"&gt;1,507,143
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;shares of our common
stock at a nominal exercise price (the &#x201c;Pre-funded Warrants&#x201d;) were exercised in 2021 and the common stock purchase
warrants to purchase up to &lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220331__us-gaap--FinancialInstrumentAxis__custom--PurchaseWarrantMember_zPRbVYRjw088"&gt;2,857,143
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;shares of our common
stock at an exercise price of $&lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20220331_zeBgbUiHZbz8"&gt;5.25
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;per share (the Purchase
Warrants&#x201d;) are presented within warrant liability in the accompanying balance sheets. The warrant liability is measured
at fair value at inception and on a recurring basis, with changes in fair value presented within the statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company utilizes a Black-Scholes option pricing model to estimate the fair value of the Purchase Warrants which is considered
a Level 3 fair value measurement. Certain inputs utilized in our Black-Scholes pricing model may fluctuate in future periods based upon
factors which are outside of the Company&#x2019;s control. A significant change in one or more of these inputs used in the calculation
of fair value may cause a significant change to the fair value of our warrant liability which could also result in material non-cash
gain or loss being reported in our statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_ecustom--ScheduleOfChangesInFairValueWarrantLiabilitiesTableTextBlock_zhoDhDlHmZ91" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
following table presents the changes in the warrant liability measured at fair value (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_zXs3p0xXyoag" style="display: none"&gt;Schedule
of Changes in Fair Value Warrant Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;(in thousands)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220331_zjSRijWZSdGd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iS_pn3n3_zBVZig7vi5U9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Fair value at December 31, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;12,854&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FairValueAdjustmentOfWarrants_pn3n3_zqpnYvSGHhWe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of warrant liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(8,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iE_pn3n3_zGBX8IB0fbO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Fair value at March 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,143&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A8_zh99EHhWWOm5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueMeasurementInputsDisclosureTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_896_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zoaDgdCDzeWc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zfM45be0o6uk" style="display: none"&gt;Schedule
of Fair Value Hierarchy Valuation Inputs&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Level&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;March 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 46%; text-align: left"&gt;Contingent Consideration&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: right"&gt;3&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ContingentConsiderationClassifiedAsEquityFairValueDisclosure_iI_pn3n3_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5Q7rgjFmU9d" style="width: 16%; text-align: right" title="Contingent Consideration"&gt;6,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ContingentConsiderationClassifiedAsEquityFairValueDisclosure_iI_pn3n3_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z0r6EqYiMmUc" style="width: 16%; text-align: right" title="Contingent Consideration"&gt;6,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability- Purchase warrant&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iI_pn3n3_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zsF9YEQxKft6" style="text-align: right" title="Warrant liability - Purchase warrant"&gt;4,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iI_pn3n3_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_ztUXroaqUfe2" style="text-align: right" title="Warrant liability - Purchase warrant"&gt;12,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:ContingentConsiderationClassifiedAsEquityFairValueDisclosure
      contextRef="AsOf2022-03-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      unitRef="USD">6200000</us-gaap:ContingentConsiderationClassifiedAsEquityFairValueDisclosure>
    <us-gaap:ContingentConsiderationClassifiedAsEquityFairValueDisclosure
      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      unitRef="USD">6200000</us-gaap:ContingentConsiderationClassifiedAsEquityFairValueDisclosure>
    <BFRI:FairValueWarrantLiabilityPurchaseWarrant
      contextRef="AsOf2022-03-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      unitRef="USD">4143000</BFRI:FairValueWarrantLiabilityPurchaseWarrant>
    <BFRI:FairValueWarrantLiabilityPurchaseWarrant
      contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member"
      decimals="-3"
      unitRef="USD">12854000</BFRI:FairValueWarrantLiabilityPurchaseWarrant>
    <us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zge8ztF595W2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a roll forward of the fair value of the contingent consideration:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zPIwEf1dCwfi" style="display: none"&gt;Schedule of Fair Value of Contingent Consideration&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;(in thousands)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iS_pn3n3_c20210101__20210331_zlGY8f7W1hCb" style="width: 16%; font-weight: bold; text-align: right" title="Beginning balance, fair value of contingent consideration"&gt;7,602&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of contingent consideration&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_pn3n3_c20210101__20210331_zOKsyTbzLF0a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value of Contingent Consideration"&gt;498&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at March 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iE_pn3n3_c20210101__20210331_zdw6UzGNv9S7" style="font-weight: bold; text-align: right" title="Ending balance, fair value of contingent consideration"&gt;8,100&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iS_pn3n3_c20220101__20220331_zxrDguT71DQe" style="font-weight: bold; text-align: right" title="Beginning balance, fair value of contingent consideration"&gt;6,200&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of contingent consideration&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_pn3n3_c20220101__20220331_znqfwLDDqQza" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value of Contingent Consideration"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0497"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Balance at March 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iE_pn3n3_c20220101__20220331_zTzP39tOKqc2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance, fair value of contingent consideration"&gt;6,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock>
    <us-gaap:FinancialLiabilitiesFairValueDisclosure contextRef="AsOf2020-12-31" decimals="-3" unitRef="USD">7602000</us-gaap:FinancialLiabilitiesFairValueDisclosure>
    <us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">498000</us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1>
    <us-gaap:FinancialLiabilitiesFairValueDisclosure contextRef="AsOf2021-03-31" decimals="-3" unitRef="USD">8100000</us-gaap:FinancialLiabilitiesFairValueDisclosure>
    <us-gaap:FinancialLiabilitiesFairValueDisclosure contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">6200000</us-gaap:FinancialLiabilitiesFairValueDisclosure>
    <us-gaap:FinancialLiabilitiesFairValueDisclosure contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">6200000</us-gaap:FinancialLiabilitiesFairValueDisclosure>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2022-03-31_custom_PreFundedWarrantMember"
      decimals="INF"
      unitRef="Shares">1507143</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2022-03-31_custom_PurchaseWarrantMember"
      decimals="INF"
      unitRef="Shares">2857143</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2022-03-31"
      decimals="INF"
      unitRef="USDPShares">5.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <BFRI:ScheduleOfChangesInFairValueWarrantLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89B_ecustom--ScheduleOfChangesInFairValueWarrantLiabilitiesTableTextBlock_zhoDhDlHmZ91" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
following table presents the changes in the warrant liability measured at fair value (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_zXs3p0xXyoag" style="display: none"&gt;Schedule
of Changes in Fair Value Warrant Liabilities&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;(in thousands)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220331_zjSRijWZSdGd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iS_pn3n3_zBVZig7vi5U9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Fair value at December 31, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;12,854&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FairValueAdjustmentOfWarrants_pn3n3_zqpnYvSGHhWe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in fair value of warrant liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(8,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--FairValueWarrantLiabilityPurchaseWarrant_iE_pn3n3_zGBX8IB0fbO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Fair value at March 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,143&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</BFRI:ScheduleOfChangesInFairValueWarrantLiabilitiesTableTextBlock>
    <BFRI:FairValueWarrantLiabilityPurchaseWarrant contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">12854000</BFRI:FairValueWarrantLiabilityPurchaseWarrant>
    <us-gaap:FairValueAdjustmentOfWarrants
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">-8711000</us-gaap:FairValueAdjustmentOfWarrants>
    <BFRI:FairValueWarrantLiabilityPurchaseWarrant contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">4143000</BFRI:FairValueWarrantLiabilityPurchaseWarrant>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_800_eus-gaap--RevenueFromContractWithCustomerTextBlock_zhauuJJRZ9P9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.&lt;span id="xdx_82F_zLDFvRgD6Jch"&gt;
Revenue&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
generate revenue primarily through the sales of our licensed products Ameluz&#xae;, BF-RhodoLED&#xae; lamps and Xepi&#xae;. Revenue from
the sales of our BF-RhodoLED&#xae; lamp and Xepi&#xae; are relatively insignificant compared with the revenues generated through our sales
of Ameluz&#xae;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
generated $&lt;span id="xdx_907_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20220101__20220331__srt--ProductOrServiceAxis__custom--AmeluzMember_zHJciMnLtZBb" title="Revenue from contract with customer excluding assessed tax"&gt;9.6&lt;/span&gt; million of Ameluz&#xae; revenue, $&lt;span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20220101__20220331__srt--ProductOrServiceAxis__custom--XepiMember_zgLM6gUbE365" title="Revenue from contract with customer excluding assessed tax"&gt;0.1&lt;/span&gt; million Xepi&#xae; revenue, and $&lt;span id="xdx_902_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20220101__20220331__srt--ProductOrServiceAxis__custom--BFRhodoLEDMember_zENmujpvJQKl" title="Revenue from contract with customer excluding assessed tax"&gt;0.1&lt;/span&gt; million of BF-RhodoLED&#xae; lamps revenue during
the three months ended March 31, 2022. We generated $&lt;span id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20210101__20210331__srt--ProductOrServiceAxis__custom--AmeluzMember_zkeVShfxchw1" title="Revenue from contract with customer excluding assessed tax"&gt;4.5&lt;/span&gt; million of Ameluz&#xae; revenue, minimal Xepi&#xae; revenue, and $&lt;span id="xdx_907_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20210101__20210331__srt--ProductOrServiceAxis__custom--BFRhodoLEDMember_z2gUiT22BWvj" title="Revenue from contract with customer excluding assessed tax"&gt;0.2&lt;/span&gt; million
of BF-RhodoLED&#xae; lamps revenue during the three months ended March 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Related
party revenue relates to an agreement with Biofrontera Bioscience GmbH (&#x201c;Bioscience&#x201d;) for BF-RhodoLED&#xae; leasing and installation
service. Refer to &lt;i&gt;Note 16, Related Party Transactions&lt;/i&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_ecustom--ScheduleOfTabularDisclosureOfRevenueAllowanceAndAccrualActivitiesTableTextBlock_zTtLHkIVTT5d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An
analysis of the changes in product revenue allowances and reserves is summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_ztw4LxXHDlwi" style="display: none"&gt;&#160;Schedule of Revenue Allowance and Accrual Activities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;(in thousands):&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B9_srt--ProductOrServiceAxis_custom--ReturnsMember_zAhCBJCDKTK8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Returns&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B8_srt--ProductOrServiceAxis_custom--CoPayAssistanceProgramMember_zQbb4T4vVhi6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Co-pay assistance &#160;program&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4BD_srt--ProductOrServiceAxis_custom--PromptPayDiscountsMember_zLIdAdEFqhak" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Prompt pay discounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B4_srt--ProductOrServiceAxis_custom--GovernmentAndPayorRebatesMember_zkt4QsOHv9X5" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Government and payor rebates&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4BD_zO08b7uyq8mk" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_431_c20210101__20210331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iS_zHweiGpZBOO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 35%; font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;217&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;15&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;43&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;327&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod_pn3n3_z6TFBGmdNcj4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Provision related to current period sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod_iN_pn3n3_di_zih3MliMceP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Credit or payments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(120&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(88&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(235&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43F_c20210101__20210331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iE_zZyqQaF3PLCb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at March 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;98&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;51&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;16&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;41&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;206&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_430_c20220101__20220331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iS_z5nxg2qV77kk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;43&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;101&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;48&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;54&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;246&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod_pn3n3_zR2DirrZlZj1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Provision related to current period sales&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;3&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;165&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;218&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod_iN_pn3n3_di_zkG8QaJC6ble" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Credit or payments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(224&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_439_c20220101__20220331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iE_zqEBo1Sz9kH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Balance at March 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;41&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;116&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;47&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;240&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A0_zrT0Ftwz3MW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2022-01-012022-03-31_custom_AmeluzMember"
      decimals="-5"
      unitRef="USD">9600000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2022-01-012022-03-31_custom_XepiMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2022-01-012022-03-31_custom_BFRhodoLEDMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-01-012021-03-31_custom_AmeluzMember"
      decimals="-5"
      unitRef="USD">4500000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-01-012021-03-31_custom_BFRhodoLEDMember"
      decimals="-5"
      unitRef="USD">200000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <BFRI:ScheduleOfTabularDisclosureOfRevenueAllowanceAndAccrualActivitiesTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89C_ecustom--ScheduleOfTabularDisclosureOfRevenueAllowanceAndAccrualActivitiesTableTextBlock_zTtLHkIVTT5d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An
analysis of the changes in product revenue allowances and reserves is summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B9_ztw4LxXHDlwi" style="display: none"&gt;&#160;Schedule of Revenue Allowance and Accrual Activities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;(in thousands):&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B9_srt--ProductOrServiceAxis_custom--ReturnsMember_zAhCBJCDKTK8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Returns&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B8_srt--ProductOrServiceAxis_custom--CoPayAssistanceProgramMember_zQbb4T4vVhi6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Co-pay assistance &#160;program&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4BD_srt--ProductOrServiceAxis_custom--PromptPayDiscountsMember_zLIdAdEFqhak" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Prompt pay discounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4B4_srt--ProductOrServiceAxis_custom--GovernmentAndPayorRebatesMember_zkt4QsOHv9X5" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Government and payor rebates&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_4BD_zO08b7uyq8mk" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_431_c20210101__20210331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iS_zHweiGpZBOO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 35%; font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;217&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;15&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;43&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: right"&gt;327&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod_pn3n3_z6TFBGmdNcj4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Provision related to current period sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod_iN_pn3n3_di_zih3MliMceP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Credit or payments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(120&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(88&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(235&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43F_c20210101__20210331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iE_zZyqQaF3PLCb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at March 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;98&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;51&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;16&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;41&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;206&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_430_c20220101__20220331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iS_z5nxg2qV77kk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;43&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;101&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;48&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;54&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;246&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod_pn3n3_zR2DirrZlZj1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Provision related to current period sales&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;3&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;165&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;218&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod_iN_pn3n3_di_zkG8QaJC6ble" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Credit or payments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(224&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_439_c20220101__20220331_ecustom--RevenueFromContractWithCustomerAllowancesAndReserves_iE_zqEBo1Sz9kH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Balance at March 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;41&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;116&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;47&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;240&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</BFRI:ScheduleOfTabularDisclosureOfRevenueAllowanceAndAccrualActivitiesTableTextBlock>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2020-12-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">217000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2020-12-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">52000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2020-12-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">15000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2020-12-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">43000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves contextRef="AsOf2020-12-31" decimals="-3" unitRef="USD">327000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2021-01-012021-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">1000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2021-01-012021-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">87000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2021-01-012021-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">3000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2021-01-012021-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">23000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">114000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2021-01-012021-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">120000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2021-01-012021-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">88000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2021-01-012021-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">2000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2021-01-012021-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">25000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">235000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">98000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">51000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">16000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">41000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves contextRef="AsOf2021-03-31" decimals="-3" unitRef="USD">206000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-12-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">43000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-12-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">101000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-12-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">48000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2021-12-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">54000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">246000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2022-01-012022-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">3000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2022-01-012022-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">165000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2022-01-012022-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">5000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2022-01-012022-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">45000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">218000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesProvisionRelatedToCurrentPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2022-01-012022-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">5000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2022-01-012022-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">150000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2022-01-012022-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">17000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2022-01-012022-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">52000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">224000</BFRI:RevenueFromContractWithCustomerAllowancesAndReservesCreditPaymentsMadeDuringPeriod>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2022-03-31_custom_ReturnsMember"
      decimals="-3"
      unitRef="USD">41000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2022-03-31_custom_CoPayAssistanceProgramMember"
      decimals="-3"
      unitRef="USD">116000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2022-03-31_custom_PromptPayDiscountsMember"
      decimals="-3"
      unitRef="USD">36000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves
      contextRef="AsOf2022-03-31_custom_GovernmentAndPayorRebatesMember"
      decimals="-3"
      unitRef="USD">47000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <BFRI:RevenueFromContractWithCustomerAllowancesAndReserves contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">240000</BFRI:RevenueFromContractWithCustomerAllowancesAndReserves>
    <us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80A_eus-gaap--LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock_zjN78DD8jlra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.
&lt;span id="xdx_823_zcaQ18jgnEGi"&gt;Accounts Receivable, net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts
receivable are mainly attributable to the sale of Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt;, the BF-RhodoLED&lt;sup&gt;&#xae;&lt;/sup&gt; and Xepi&#xae;. It is expected
that all trade receivables will be settled within twelve months of the balance sheet date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
allowance for doubtful accounts was $&lt;span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_pp0p0_c20220331_zgDBD6Gk71j" title="Allowance for doubtful accounts"&gt;60,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_pp0p0_c20211231_zc4yqRvy5YD6" title="Allowance for doubtful accounts"&gt;18,000&lt;/span&gt; as of March 31, 2022 and December 31, 2021, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2022-03-31" decimals="0" unitRef="USD">60000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">18000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <BFRI:AccountsReceivableRelatedPartyTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_808_ecustom--AccountsReceivableRelatedPartyTextBlock_zEbwVTh7XCCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.
&lt;span id="xdx_825_zstkrcYPgiBc"&gt;Other Receivables, Related Party&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has recorded a receivable of $&lt;span id="xdx_901_eus-gaap--LossContingencyReceivable_iI_pn5n6_c20211129__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zl2cqeDabPHk" title="Loss contingency receivable"&gt;11.3&lt;/span&gt; million due from Biofrontera AG for its 50% share of a legal settlement for which both parties
are jointly and severally liable for the total settlement amount of $&lt;span id="xdx_902_eus-gaap--LitigationSettlementExpense_pn5n6_c20211128__20211129__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zGrzeX6mcGo3" title="Litigation settlement expense"&gt;22.5&lt;/span&gt; million. The Company has a contractual right to repayment of
its share of the settlement payment from Biofrontera AG under the Settlement Allocation Agreement entered into on December 9, 2021 and
amended on March 31, 2022, which provided that the settlement payments would first be made by the Company and then reimbursed by Biofrontera
AG for its share.&#160;Of the total receivable $&lt;span id="xdx_90E_eus-gaap--AccountsReceivableRelatedPartiesCurrent_iI_pn5n6_c20211209__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zURyOI4mU73j" title="Other receivables, related party"&gt;8.4&lt;/span&gt; million is short-term and $&lt;span id="xdx_90E_eus-gaap--AccountsReceivableRelatedPartiesNoncurrent_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_ze58jPGA0g82" title="Other receivables long term, related party"&gt;2.8&lt;/span&gt; million is long-term. &lt;span style="background-color: white"&gt;As
of May 11, Biofrontera AG has not paid the first reimbursement amount to the Company. We determined that the potential of Biofrontera
AG to default on its obligation was less than probable. This is supported by the March 31, 2022 Amended Settlement Allocation Agreement
between the Company and Biofrontera AG. The Amended Allocation Agreement provides certain remedies to the Company, if Biofrontera AG
fails to make timely reimbursements, which the Company may implement in its sole discretion, including the ability to charge interest
at a rate of &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220331_zrzu6uOlebih" title="Debt instrument interest rate"&gt;6.0&lt;/span&gt;% per annum for each day that any reimbursement is past due and the ability to offset any overdue reimbursement amounts
against payments owed to Biofrontera AG by the Company (including amounts owed under the Company&#x2019;s license and supply agreement
for Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt;). &lt;/span&gt;A&lt;span style="background-color: white"&gt;s such&lt;/span&gt;, &lt;span style="background-color: white"&gt;no reserve
for the receivable has been recorded as of March 31, 2022 or December 31, 2021.&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
remaining $&lt;span id="xdx_903_eus-gaap--OtherReceivables_iI_pn5n6_c20220331_zyTNdv2hsgz7" title="Other receivables"&gt;0.2&lt;/span&gt; million of other receivables, related party pertains to service agreements and chargebacks. See &lt;i&gt;Note 16- Related Party
Transactions&lt;/i&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</BFRI:AccountsReceivableRelatedPartyTextBlock>
    <us-gaap:LossContingencyReceivable
      contextRef="AsOf2021-11-29_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">11300000</us-gaap:LossContingencyReceivable>
    <us-gaap:LitigationSettlementExpense
      contextRef="From2021-11-282021-11-29_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">22500000</us-gaap:LitigationSettlementExpense>
    <us-gaap:AccountsReceivableRelatedPartiesCurrent
      contextRef="AsOf2021-12-09_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">8400000</us-gaap:AccountsReceivableRelatedPartiesCurrent>
    <us-gaap:AccountsReceivableRelatedPartiesNoncurrent
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">2800000</us-gaap:AccountsReceivableRelatedPartiesNoncurrent>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-03-31" decimals="INF" unitRef="Pure">0.060</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:OtherReceivables contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">200000</us-gaap:OtherReceivables>
    <us-gaap:InventoryDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_805_eus-gaap--InventoryDisclosureTextBlock_zzOHPDoBAXg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.&lt;span id="xdx_824_zx6dvW0KJgmj"&gt;
Inventories&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inventories
are comprised of Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt;, Xepi&#xae; and the BF-RhodoLED&lt;sup&gt;&#xae;&lt;/sup&gt; finished products.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
assessing the consumption of inventories, the sequence of consumption is assumed to be based on the first-in-first-out (FIFO) method.
There was no provision for obsolescence recorded for the three months ended March 31, 2022. We recorded a provision of $&lt;span id="xdx_905_eus-gaap--InventoryValuationReserves_iI_pp0p0_c20210331__srt--ProductOrServiceAxis__custom--XepiMember_ziCThrk0xFO5"&gt;35,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for Xepi&#xae; inventory obsolescence, for the
three months ended March 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:InventoryValuationReserves
      contextRef="AsOf2021-03-31_custom_XepiMember"
      decimals="0"
      unitRef="USD">35000</us-gaap:InventoryValuationReserves>
    <BFRI:PrepaidExpensesAndOtherCurrentAssetsTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_801_ecustom--PrepaidExpensesAndOtherCurrentAssetsTextBlock_zym8LqHy9iv4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.&lt;span id="xdx_82E_zGvC2rvCcWhi"&gt;
Prepaid Expenses and Other Current Assets&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zZgFfuG3why6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
expenses and other current assets consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zVKZdNmrt2rl" style="display: none"&gt;Schedule of Prepaid Expenses and Other Current Assets&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20220331_zcP3iINQ1Fpf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20211231_zguWmabcy8Sf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ReceivableForCommonStockWarrantsProceeds_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_z7U9Y0eFM674" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Receivable for common stock warrants proceeds&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0601"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_ze0w5utPKB4l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;824&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DepositAssets_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_zyuWnE4VSHl4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Security deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_zR8eIfTJxMof" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;522&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;756&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtPEAOAzh1f_mtPEAOAzHDM_zD2avw34lWzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,373&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,987&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zE0ZUlnKsqGe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</BFRI:PrepaidExpensesAndOtherCurrentAssetsTextBlock>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89F_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zZgFfuG3why6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
expenses and other current assets consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zVKZdNmrt2rl" style="display: none"&gt;Schedule of Prepaid Expenses and Other Current Assets&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20220331_zcP3iINQ1Fpf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20211231_zguWmabcy8Sf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ReceivableForCommonStockWarrantsProceeds_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_z7U9Y0eFM674" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Receivable for common stock warrants proceeds&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0601"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;3,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_ze0w5utPKB4l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;824&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DepositAssets_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_zyuWnE4VSHl4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Security deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_pn3n3_maPEAOAzh1f_maPEAOAzHDM_zR8eIfTJxMof" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;522&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;756&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtPEAOAzh1f_mtPEAOAzHDM_zD2avw34lWzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,373&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,987&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <BFRI:ReceivableForCommonStockWarrantsProceeds contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">3258000</BFRI:ReceivableForCommonStockWarrantsProceeds>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">723000</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">824000</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:DepositAssets contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">128000</us-gaap:DepositAssets>
    <us-gaap:DepositAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">149000</us-gaap:DepositAssets>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">522000</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">756000</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">1373000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">4987000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80A_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zpHxqRGJ92I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.
&lt;span id="xdx_828_z0jx7qHuUFhl"&gt;Property and Equipment, Net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--PropertyPlantAndEquipmentTextBlock_zmIVs1NtPWY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zlit2cojKyP3" style="display: none"&gt;Schedule of Property and Equipment&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Computer equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zCScmGxrtU0d" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;87&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zg7oMfojBrsa" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;85&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Computer software&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zGagCQZLnM7c" style="text-align: right" title="Property and equipment, gross"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_z2McotxnTcli" style="text-align: right" title="Property and equipment, gross"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture &amp;amp; fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zJeWO1YHvZQ7" style="text-align: right" title="Property and equipment, gross"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zPkaulfYyTZ9" style="text-align: right" title="Property and equipment, gross"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvement&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z21GyXBj3UW5" style="text-align: right" title="Property and equipment, gross"&gt;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKvt3T6spNrg" style="text-align: right" title="Property and equipment, gross"&gt;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Machinery &amp;amp; equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zeX1Eds5akA9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_z7yOM1oEisuk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;112&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment, gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331_zLPJw7kxu6Vf" style="text-align: right" title="Property and equipment, gross"&gt;677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231_z9URL29mubXj" style="text-align: right" title="Property and equipment, gross"&gt;673&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20220331_zOpfE9DDuiu7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: Accumulated depreciation"&gt;(432&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20211231_zb5ZLiH87Uaj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: Accumulated depreciation"&gt;(406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_c20220331_zfjcUCarBui3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, net"&gt;245&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_c20211231_zhC60fxdTGMe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, net"&gt;267&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zfxEiWfiCeB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expense was $&lt;span id="xdx_90B_eus-gaap--Depreciation_c20220101__20220331_zrdO6Cfgv9a5" title="Depreciation expense"&gt;26,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--Depreciation_c20210101__20210331_zihgoLlLQbvk" title="Depreciation expense"&gt;33,000&lt;/span&gt;, for the three months ended March 31, 2022, and 2021, respectively, which was included in selling, general
and administrative expense on the statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89F_eus-gaap--PropertyPlantAndEquipmentTextBlock_zmIVs1NtPWY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zlit2cojKyP3" style="display: none"&gt;Schedule of Property and Equipment&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Computer equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zCScmGxrtU0d" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;87&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zg7oMfojBrsa" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;85&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Computer software&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zGagCQZLnM7c" style="text-align: right" title="Property and equipment, gross"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_z2McotxnTcli" style="text-align: right" title="Property and equipment, gross"&gt;27&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture &amp;amp; fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zJeWO1YHvZQ7" style="text-align: right" title="Property and equipment, gross"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zPkaulfYyTZ9" style="text-align: right" title="Property and equipment, gross"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvement&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z21GyXBj3UW5" style="text-align: right" title="Property and equipment, gross"&gt;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKvt3T6spNrg" style="text-align: right" title="Property and equipment, gross"&gt;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Machinery &amp;amp; equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zeX1Eds5akA9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_z7yOM1oEisuk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;112&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment, gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20220331_zLPJw7kxu6Vf" style="text-align: right" title="Property and equipment, gross"&gt;677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231_z9URL29mubXj" style="text-align: right" title="Property and equipment, gross"&gt;673&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20220331_zOpfE9DDuiu7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: Accumulated depreciation"&gt;(432&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20211231_zb5ZLiH87Uaj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: Accumulated depreciation"&gt;(406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_c20220331_zfjcUCarBui3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, net"&gt;245&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_c20211231_zhC60fxdTGMe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, net"&gt;267&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-03-31_us-gaap_ComputerEquipmentMember"
      decimals="-3"
      unitRef="USD">87000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_ComputerEquipmentMember"
      decimals="-3"
      unitRef="USD">85000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-03-31_us-gaap_ComputerSoftwareIntangibleAssetMember"
      decimals="-3"
      unitRef="USD">27000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember"
      decimals="-3"
      unitRef="USD">27000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-03-31_us-gaap_FurnitureAndFixturesMember"
      decimals="-3"
      unitRef="USD">81000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_FurnitureAndFixturesMember"
      decimals="-3"
      unitRef="USD">81000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-03-31_us-gaap_LeaseholdImprovementsMember"
      decimals="-3"
      unitRef="USD">368000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_LeaseholdImprovementsMember"
      decimals="-3"
      unitRef="USD">368000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-03-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      unitRef="USD">114000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_MachineryAndEquipmentMember"
      decimals="-3"
      unitRef="USD">112000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">677000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">673000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">432000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">406000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">245000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">267000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="From2022-01-01to2022-03-31"
      decimals="0"
      unitRef="USD">26000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">33000</us-gaap:Depreciation>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_805_eus-gaap--IntangibleAssetsDisclosureTextBlock_zTp9qZfwJfNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.
&lt;span id="xdx_82A_z1XltfgWUV2k"&gt;Intangible Asset, Net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zxfZanGEy4Y7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible
asset, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_ztRxhZTt2ry9" style="display: none"&gt;Schedule of Intangible Asset Net&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zpAswu3916G3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zwbegNOcPOc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_pn3n3_maFLIANzHyi_maFLIANzzsi_zrs7lYaQ8z3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Xepi&#xae; license&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pn3n3_di_msFLIANzHyi_msFLIANzzsi_zUg4Y5ZaU4r8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,255&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pn3n3_mtFLIANzHyi_mtFLIANzzsi_zMPLknBkzOTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Intangible asset, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zqgFQMIML8Ij" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Xepi&#xae; license intangible asset was recorded at acquisition-date fair value of $&lt;span id="xdx_908_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_pn3n6_c20220331_zKMbks2Smns2"&gt;4.6
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million and is amortized on a straight-line basis
over the useful life of &lt;span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20220331_zK68vSUcFcR7"&gt;11&lt;/span&gt;&lt;/span&gt;
&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;years. Amortization expense for the three months ended March
31, 2022 and 2021 was $&lt;span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20210101__20210331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zmFv979bk4R1"&gt;0.1
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
review the Xepi&lt;sup&gt;&#xae; &lt;/sup&gt;license intangible asset for impairment whenever events or changes in circumstances indicate that the
carrying amount of the assets may not be fully recoverable. The Company did not recognize any impairment charges during the three months
ended March 31, 2022 or March 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_893_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zxfZanGEy4Y7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible
asset, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_ztRxhZTt2ry9" style="display: none"&gt;Schedule of Intangible Asset Net&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zpAswu3916G3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zwbegNOcPOc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_pn3n3_maFLIANzHyi_maFLIANzzsi_zrs7lYaQ8z3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Xepi&#xae; license&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;4,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pn3n3_di_msFLIANzHyi_msFLIANzzsi_zUg4Y5ZaU4r8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,255&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pn3n3_mtFLIANzHyi_mtFLIANzzsi_zMPLknBkzOTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Intangible asset, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedLicenseAgreementsGross contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">4600000</us-gaap:FiniteLivedLicenseAgreementsGross>
    <us-gaap:FiniteLivedLicenseAgreementsGross contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">4600000</us-gaap:FiniteLivedLicenseAgreementsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">1255000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">1150000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">3345000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">3450000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedLicenseAgreementsGross contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">4600000</us-gaap:FiniteLivedLicenseAgreementsGross>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2022-01-01to2022-03-31">P11Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2021-01-012021-03-31_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:CashFlowSupplementalDisclosuresTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80D_eus-gaap--CashFlowSupplementalDisclosuresTextBlock_z1lMRlCOKOHk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.
&lt;span id="xdx_822_zVd2zFRrDIAb"&gt;Statement of Cash Flows Reconciliation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_ecustom--ScheduleOfReconciliationOfCashCashEquivalentsAndRestrictedCashTableTextBlock_zDfKzEmW0Fu2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash, cash equivalents, and restricted cash that sum to the total shown in the statements
of cash flows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zlLoLJwkdX11" style="display: none"&gt;Schedule of Reconciliation of Cash, Cash Equivalents, and Restricted Cash&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zsQukPtAvchh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zm8tgeOpfxI9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCz0Rn_zdabiJMT22U5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;22,428&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;24,545&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--RestrictedCashEquivalentsCurrent_iI_pn3n3_maCCERCz0Rn_zWFVUaC9HGii" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Short-term restricted cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RestrictedCashEquivalentsNoncurrent_iI_pn3n3_maCCERCz0Rn_zfLUh30orUzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term restricted cash&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCz0Rn_zQw6sdxxwvmg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total cash, cash equivalent, and restricted cash shown on the statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,625&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,742&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zpMt6foFIpYj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashFlowSupplementalDisclosuresTextBlock>
    <BFRI:ScheduleOfReconciliationOfCashCashEquivalentsAndRestrictedCashTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_893_ecustom--ScheduleOfReconciliationOfCashCashEquivalentsAndRestrictedCashTableTextBlock_zDfKzEmW0Fu2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table provides a reconciliation of cash, cash equivalents, and restricted cash that sum to the total shown in the statements
of cash flows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zlLoLJwkdX11" style="display: none"&gt;Schedule of Reconciliation of Cash, Cash Equivalents, and Restricted Cash&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zsQukPtAvchh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zm8tgeOpfxI9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCERCz0Rn_zdabiJMT22U5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;22,428&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;24,545&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--RestrictedCashEquivalentsCurrent_iI_pn3n3_maCCERCz0Rn_zWFVUaC9HGii" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Short-term restricted cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--RestrictedCashEquivalentsNoncurrent_iI_pn3n3_maCCERCz0Rn_zfLUh30orUzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term restricted cash&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iTI_pn3n3_mtCCERCz0Rn_zQw6sdxxwvmg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total cash, cash equivalent, and restricted cash shown on the statements of cash flows&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,625&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,742&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</BFRI:ScheduleOfReconciliationOfCashCashEquivalentsAndRestrictedCashTableTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">22428000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">24545000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashEquivalentsCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">47000</us-gaap:RestrictedCashEquivalentsCurrent>
    <us-gaap:RestrictedCashEquivalentsCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">47000</us-gaap:RestrictedCashEquivalentsCurrent>
    <us-gaap:RestrictedCashEquivalentsNoncurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">150000</us-gaap:RestrictedCashEquivalentsNoncurrent>
    <us-gaap:RestrictedCashEquivalentsNoncurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">150000</us-gaap:RestrictedCashEquivalentsNoncurrent>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">22625000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">24742000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_800_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zpZbCIYy1GEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.
&lt;span id="xdx_82A_z9j6CJRWpT97"&gt;Accrued Expenses and Other Current Liabilities&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zKnBHokYmdNc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
expenses and other current liabilities consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B3_zdOtKwXVkCoe" style="display: none"&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zrs84wxUTe81" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zg5Kxm3fhs3e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LegalSettlementExpenses_iI_pn3n3_maALCzcKp_z4GMlLCh8ptf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Legal settlement (See note 23)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maALCzcKp_zWErPykM65tg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Employee compensation and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maALCzcKp_zQNV7hf7kiRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Professional fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;570&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccruedProductRevenueAllowancesAndReserves_iI_pn3n3_maALCzcKp_zEhGxMUG7mQ8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Product revenue allowances and reserves&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzcKp_zl2wjgrHqe7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;727&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzcKp_zDoJZkqbV8zf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,654&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zba02kbe52g6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
    <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_890_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zKnBHokYmdNc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
expenses and other current liabilities consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B3_zdOtKwXVkCoe" style="display: none"&gt;Schedule of Accrued Expenses and Other Current Liabilities&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zrs84wxUTe81" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_zg5Kxm3fhs3e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LegalSettlementExpenses_iI_pn3n3_maALCzcKp_z4GMlLCh8ptf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Legal settlement (See note 23)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maALCzcKp_zWErPykM65tg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Employee compensation and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maALCzcKp_zQNV7hf7kiRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Professional fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;570&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccruedProductRevenueAllowancesAndReserves_iI_pn3n3_maALCzcKp_zEhGxMUG7mQ8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Product revenue allowances and reserves&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzcKp_zl2wjgrHqe7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;727&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzcKp_zDoJZkqbV8zf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,654&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
    <BFRI:LegalSettlementExpenses contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">5625000</BFRI:LegalSettlementExpenses>
    <BFRI:LegalSettlementExpenses contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">5625000</BFRI:LegalSettlementExpenses>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">1440000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">2384000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">514000</us-gaap:AccruedProfessionalFeesCurrent>
    <us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">570000</us-gaap:AccruedProfessionalFeesCurrent>
    <BFRI:AccruedProductRevenueAllowancesAndReserves contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">240000</BFRI:AccruedProductRevenueAllowancesAndReserves>
    <BFRI:AccruedProductRevenueAllowancesAndReserves contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">246000</BFRI:AccruedProductRevenueAllowancesAndReserves>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">727000</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">829000</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">8546000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">9654000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zxLwRcoe9csh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;14.
&lt;span id="xdx_826_zqGN3vvBxG05"&gt;Other Long-Term Liabilities&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--OtherNoncurrentLiabilitiesTableTextBlock_z19nSOCJP9ud" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
long-term liabilities consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_ztdIeLzJqf57" style="display: none"&gt;Schedule of Other Long Term Liabilities&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zhMZeiiu0PTg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_z95bLQ1h4UL3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LegalSettlementExpenses_iI_pn3n3_maOLNzjPi_z9i0RikPPSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Legal settlement &#x2013; noncurrent (See note 23)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherLiabilityNoncurrent_iI_pn3n3_maOLNzjPi_z1mMVbaU9M2b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;27&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OtherLiabilities_iTI_pn3n3_mtOLNzjPi_zyWZFKnmZ9e6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,652&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,649&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zkISMvcLsXz3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OtherLiabilitiesDisclosureTextBlock>
    <us-gaap:OtherNoncurrentLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89B_eus-gaap--OtherNoncurrentLiabilitiesTableTextBlock_z19nSOCJP9ud" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
long-term liabilities consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_ztdIeLzJqf57" style="display: none"&gt;Schedule of Other Long Term Liabilities&lt;/span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20220331_zhMZeiiu0PTg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2022&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20211231_z95bLQ1h4UL3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2021&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LegalSettlementExpenses_iI_pn3n3_maOLNzjPi_z9i0RikPPSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Legal settlement &#x2013; noncurrent (See note 23)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;5,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherLiabilityNoncurrent_iI_pn3n3_maOLNzjPi_z1mMVbaU9M2b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;27&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OtherLiabilities_iTI_pn3n3_mtOLNzjPi_zyWZFKnmZ9e6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,652&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,649&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:OtherNoncurrentLiabilitiesTableTextBlock>
    <BFRI:LegalSettlementExpenses contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">5625000</BFRI:LegalSettlementExpenses>
    <BFRI:LegalSettlementExpenses contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">5625000</BFRI:LegalSettlementExpenses>
    <BFRI:OtherLiabilityNoncurrent contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">27000</BFRI:OtherLiabilityNoncurrent>
    <BFRI:OtherLiabilityNoncurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">24000</BFRI:OtherLiabilityNoncurrent>
    <us-gaap:OtherLiabilities contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">5652000</us-gaap:OtherLiabilities>
    <us-gaap:OtherLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">5649000</us-gaap:OtherLiabilities>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_804_eus-gaap--IncomeTaxDisclosureTextBlock_zHCGSzq6f20f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;15.&lt;span id="xdx_82A_zEcO3GXKHKtd"&gt;
Income Taxes&lt;/span&gt;&lt;/b&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of the net losses we have incurred in each fiscal year since inception, we have recorded no provision for federal income taxes
for the three-month periods ended March 31, 2022 and 2021. Income tax expense incurred for the three months ended March 31, 2022
and 2021 relates to state income taxes. At March 31, 2022 and December 31, 2021, the Company had no unrecognized tax benefits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company continues to be in a cumulative loss
position and as such, is maintaining a full valuation allowance.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;Interest
and penalty charges, if any, related to unrecognized tax benefits would be classified as income tax expense in the accompanying statements
of operations. As of March 31, 2022, and December 31, 2021, the Company has no accrued interest related to uncertain tax positions. Since
the Company is in a loss carryforward position, it is generally subject to examination by the U.S. federal, state, and local income tax
authorities for all tax years in which a loss carryforward is available.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_806_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zqPXYmtLQbC2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;16.
&lt;span id="xdx_824_zzKQqMxPymRa"&gt;Related Party Transactions&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;License
and Supply Agreement&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 1, 2016, the Company executed an exclusive license and supply agreement with Biofrontera Pharma GmbH (&#x201c;Pharma&#x201d;),
which was amended in July 2019 to increase the Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt; transfer price per unit from &lt;span id="xdx_907_ecustom--TransferPricePerUnitIncrementPercentage_iI_pid_dp_uPure_c20160715__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember__srt--RangeAxis__srt--MinimumMember_zjdnTphMnVpf" title="Transfer price per unit increment percentage"&gt;35.0%&lt;/span&gt; to &lt;span id="xdx_90E_ecustom--TransferPricePerUnitIncrementPercentage_iI_pid_dp_uPure_c20160715__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember__srt--RangeAxis__srt--MaximumMember_zBQnV7BOBOhk" title="Transfer price per unit increment percentage"&gt;50.0%&lt;/span&gt; of the anticipated
net selling price per unit as defined in the agreement. It was further amended on October 8, 2021 so that the price we pay per unit will
be based upon our sales history, although the minimum number of units to purchase per year remains unchanged. As a result
of this amendment, the purchase price we pay Biofrontera Pharma for Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt; will range from &lt;span id="xdx_90B_ecustom--PurchasePricePerUnitPercentage_iI_pid_dp_uPure_c20211008__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaforAmeluzMember__srt--RangeAxis__srt--MinimumMember_zyPcJyzjeTX7" title="Purchase price per unit percentage"&gt;30%&lt;/span&gt; to &lt;span id="xdx_902_ecustom--PurchasePricePerUnitPercentage_iI_pid_dp_uPure_c20211008__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaforAmeluzMember__srt--RangeAxis__srt--MaximumMember_zN7D07D0PuLj" title="Purchase price per unit percentage"&gt;50%&lt;/span&gt; of the anticipated
net price per unit based on our level of annual revenue. Refer to &lt;i&gt;Item I. Business - Commercial Partners and Agreements &lt;/i&gt;in our
Annual Report on Form 10-K for the year ended December 31, 2021 for further details. Under the agreement, the Company obtained an exclusive,
non-transferable license to use the Pharma&#x2019;s technology to market and sell the licensed products, Ameluz&lt;sup&gt;&#xae;&lt;/sup&gt; and BF-RhodoLED&lt;sup&gt;&#xae;
&lt;/sup&gt;and must purchase the licensed products exclusively from Pharma. There was no consideration paid for the transfer of the license.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Purchases
of the licensed products during the three months ended March 31, 2022 and 2021 were $&lt;span id="xdx_906_eus-gaap--RelatedPartyCosts_pn5n6_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember_z0u5wUnLrXei" title="Related party costs"&gt;5.2&lt;/span&gt; million and $&lt;span id="xdx_904_eus-gaap--RelatedPartyCosts_pn5n6_c20210101__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember_zqFzfexTa80k"&gt;3.0&lt;/span&gt; million, respectively, and
recorded in inventories in the balance sheets, and, when sold, in cost of revenues, related party in the statements of operations. Amounts
due and payable to Pharma as of March 31, 2022 and December 31, 2021 were $&lt;span id="xdx_90A_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember_zmKii6erDbp2" title="Accounts payable related parties"&gt;0.3&lt;/span&gt; million and $&lt;span id="xdx_90E_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pn5n6_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraPharmaGmbHMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAndSupplyAgreementMember_zgSVUZobea9d" title="Accounts payable related parties"&gt;0.3&lt;/span&gt; million, respectively, which were recorded
in accounts payable, related parties in the balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Service
Agreements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
December 2021, we entered into an Amended and Restated Master Contract Services Agreement, or Services Agreement, which provides for
the execution of statements of work that will replace the applicable provisions of our previous intercompany services agreement dated
January 1, 2016, or 2016 Services Agreement, by and among us, Biofrontera AG, Biofrontera Pharma and Biofrontera Bioscience, enabling
us to continue to use the IT resources of Biofrontera AG and its wholly owned subsidiaries (the &#x201c;Biofrontera Group&#x201d;) as well
as providing access to the Biofrontera Group&#x2019;s resources with respect to quality management, regulatory affairs and medical affairs.
If we deem that the Biofrontera Group should continue to provide these services, we will execute a statement of work under the Services
Agreement with respect to such services. We currently have statements of work in place regarding IT, regulatory affairs, medical affairs,
pharmacovigilance, and investor relations services, and are continuously assessing the other services historically provided to
us by Biofrontera AG to determine 1) if they will be needed, and 2) whether they can or should be obtained from other third-party providers.
Expenses related to the service agreement were $&lt;span id="xdx_903_eus-gaap--RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_pn5n6_c20220101__20220331__us-gaap--TypeOfArrangementAxis__custom--TwoThousandAndTwentyOneServiceAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zLH4up49Pjl1"&gt;0.1
million&lt;/span&gt;&lt;/span&gt; &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;and $&lt;span id="xdx_90B_eus-gaap--RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_pn5n6_c20210101__20210331__us-gaap--TypeOfArrangementAxis__custom--TwoThousandAndTwentyOneServiceAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zaimvsQpKIBe"&gt;0.2
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;
for the three months ended March 31, 2022 and 2021, respectively which were recorded in selling, general and administrative, related
party. There were &lt;span id="xdx_900_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pn5n6_do_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_z5qvcrEsxP36"&gt;no
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;amounts due to Biofrontera AG related to the
service agreement as of March 31, 2022. Amounts due to Biofrontera AG related to the service agreement were $&lt;span id="xdx_905_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pn5n6_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zOaQgdZjITi7"&gt;0.2
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million as of December 31, 2021 which were recorded
in accounts payable, related parties in the balance sheets.&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Clinical
Lamp Lease Agreement&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 1, 2018, the Company executed a clinical lamp lease agreement with Biofrontera Bioscience GmbH (&#x201c;Bioscience&#x201d;) to provide
lamps and associated services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
revenue related to the clinical lamp lease agreement was approximately $&lt;span id="xdx_908_eus-gaap--Revenues_c20220101__20220331__us-gaap--TypeOfArrangementAxis__custom--ClinicaLampLeaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zdmj5FF7k466" title="Revenues"&gt;15,000&lt;/span&gt; and $&lt;span id="xdx_908_eus-gaap--Revenues_pp0p0_c20210101__20210331__us-gaap--TypeOfArrangementAxis__custom--ClinicaLampLeaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zmSUeo6xjiK5" title="Revenues"&gt;13,000&lt;/span&gt; for the three months ended March 31, 2022
and 2021, respectively and recorded as revenues, related party. Amounts due from Bioscience for clinical lamp and other reimbursements
were approximately $&lt;span id="xdx_904_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20220331__us-gaap--TypeOfArrangementAxis__custom--ClinicaLampLeaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zv6PH6uswVPa" title="Accounts receivable, related parties"&gt;99,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20211231__us-gaap--TypeOfArrangementAxis__custom--ClinicaLampLeaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zXmmm5X28dE2" title="Accounts receivable, related parties"&gt;92,000&lt;/span&gt; as of March 31, 2022 and December 31, 2021, respectively, which were recorded as other receivables,
related party in the balance sheets.&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Reimbursements
from Maruho Related to Cutanea Acquisition&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
to the Cutanea acquisition share purchase agreement, we received start-up cost financing and reimbursements for certain costs.
These restructuring costs Maruho agreed to pay are referred to as &#x201c;SPA costs&#x201d; under the arrangement and are to be accounted
for as other income. Refer to &lt;i&gt;Note 3, Acquisition Contract Liabilities&lt;/i&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
were &lt;span id="xdx_90E_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_pn5n6_do_c20220101__20220331_zfWY6PhpuX34" title="Expense reimbursements"&gt;no&lt;/span&gt;
amounts reimbursed relating to SPA costs for the three months ended March 31, 2022. For the three months ended March 31, 2021, the
amounts reimbursed relating to SPA costs were $&lt;span id="xdx_908_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_pn5n6_c20210101__20210331_z3YHKgTkZpSh" title="Expense reimbursements"&gt;0.1&lt;/span&gt;
million and were recorded as other income in the statements of operations as the related expenses were incurred. As of March 31,
2022 and December 31, 2021 amounts due from Maruho, primarily relating to SPA cost reimbursements, were $&lt;span id="xdx_900_eus-gaap--AccountsReceivableRelatedParties_iI_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_zilFNfpC9pYe" title="Accounts receivable, related parties"&gt;&lt;span id="xdx_905_eus-gaap--AccountsReceivableRelatedParties_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_zzFyoUXN9H09" title="Accounts receivable, related parties"&gt;56,000&lt;/span&gt;&lt;/span&gt;
for each of the periods and were recorded in other receivables, related parties in the balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 180.75pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Others&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company receives expense reimbursement from Biofrontera AG and Biofrontera Bioscience on a quarterly basis for costs incurred on behalf
of these entities. Total expense reimbursements were $&lt;span id="xdx_90A_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_pn5n6_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zSDetmSlDNIb" title="Expense reimbursements"&gt;&lt;span id="xdx_902_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_pn5n6_c20210101__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BioscienceMember_zixsnNdgYR82" title="Expense reimbursements"&gt;0.1&lt;/span&gt;&lt;/span&gt; million for the three months ended March 31, 2022 and 2021, which were netted
against expenses incurred within selling, general and administrative expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has recorded a receivable of $&lt;span id="xdx_902_eus-gaap--LossContingencyReceivable_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zug4jU1NxSx6" title="Loss contingency, receivable"&gt;11.3&lt;/span&gt; million due from Biofrontera AG for its &lt;span id="xdx_909_ecustom--LegalSettlementsReceivablePercentage_iI_c20220331_zrAB6mhUP972" title="Legal settlements receivable percentage"&gt;50%&lt;/span&gt; share of a legal settlement for which both parties
are jointly and severally liable for the total settlement amount of $&lt;span id="xdx_90B_eus-gaap--LitigationSettlementExpense_pn5n6_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zZW08narfeTj" title="Litigation settlement, expense"&gt;22.5&lt;/span&gt; million. The Company has a contractual right to repayment of
its share of the settlement payment from Biofrontera AG under the Settlement Allocation Agreement entered into on December 9, 2021 and
amended on March 31, 2022, which provided that the settlement payments would first be made by the Company and then reimbursed by Biofrontera
AG for its share. The amended agreement provides certain remedies to the Company, if Biofrontera AG fails to make timely reimbursements,
which the Company may implement in its sole discretion, including the ability to charge interest at a rate of &lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_znsPQKKnOLh3" title="Debt instrument interest rate percentage"&gt;6.0%&lt;/span&gt; per annum for each
day that any reimbursement is past due and the ability to offset any overdue reimbursement amounts against payments owed to Biofrontera
AG by the Company (including amounts owed under the Company&#x2019;s license and supply agreement for Ameluz&#xae;). The Company has accrued
$&lt;span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_z3hQCSfeqTCf" title="Accrued interest"&gt;56,000&lt;/span&gt; of interest income as of March 31, 2022. Of the total receivable of $&lt;span id="xdx_900_eus-gaap--AccountsReceivableRelatedParties_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zTHSvRHePxqa" title="Accounts receivable, related parties"&gt;11.3&lt;/span&gt; million, $&lt;span id="xdx_902_eus-gaap--AccountsReceivableRelatedPartiesCurrent_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_z5sSuiH0BOl4" title="Accounts receivable, related parties, current"&gt;8.5&lt;/span&gt; million is short-term and $&lt;span id="xdx_902_eus-gaap--AccountsReceivableRelatedPartiesNoncurrent_iI_pn5n6_c20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BiofronteraAGMember_zC789NVjeiT5" title="Accounts receivable, related parties, noncurrent"&gt;2.8&lt;/span&gt; million
is a long-term receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <BFRI:TransferPricePerUnitIncrementPercentage
      contextRef="AsOf2016-07-15_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.350</BFRI:TransferPricePerUnitIncrementPercentage>
    <BFRI:TransferPricePerUnitIncrementPercentage
      contextRef="AsOf2016-07-15_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.500</BFRI:TransferPricePerUnitIncrementPercentage>
    <BFRI:PurchasePricePerUnitPercentage
      contextRef="AsOf2021-10-08_custom_BiofronteraPharmaforAmeluzMember_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.30</BFRI:PurchasePricePerUnitPercentage>
    <BFRI:PurchasePricePerUnitPercentage
      contextRef="AsOf2021-10-08_custom_BiofronteraPharmaforAmeluzMember_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.50</BFRI:PurchasePricePerUnitPercentage>
    <us-gaap:RelatedPartyCosts
      contextRef="From2022-01-012022-03-31_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember"
      decimals="-5"
      unitRef="USD">5200000</us-gaap:RelatedPartyCosts>
    <us-gaap:RelatedPartyCosts
      contextRef="From2021-01-012021-03-31_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember"
      decimals="-5"
      unitRef="USD">3000000.0</us-gaap:RelatedPartyCosts>
    <us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent
      contextRef="AsOf2022-03-31_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember"
      decimals="-5"
      unitRef="USD">300000</us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent
      contextRef="AsOf2021-12-31_custom_BiofronteraPharmaGmbHMember_custom_LicenseAndSupplyAgreementMember"
      decimals="-5"
      unitRef="USD">300000</us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty
      contextRef="From2022-01-012022-03-31_custom_TwoThousandAndTwentyOneServiceAgreementMember_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
    <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty
      contextRef="From2021-01-012021-03-31_custom_TwoThousandAndTwentyOneServiceAgreementMember_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">200000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
    <us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent
      contextRef="AsOf2021-12-31_custom_BiofronteraAGMember_custom_ServiceAgreementMember"
      decimals="-5"
      unitRef="USD">200000</us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-03-31_custom_ClinicaLampLeaseAgreementMember_custom_BioscienceMember"
      decimals="0"
      unitRef="USD">15000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-03-31_custom_ClinicaLampLeaseAgreementMember_custom_BioscienceMember"
      decimals="0"
      unitRef="USD">13000</us-gaap:Revenues>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2022-03-31_custom_ClinicaLampLeaseAgreementMember_custom_BioscienceMember"
      decimals="0"
      unitRef="USD">99000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2021-12-31_custom_ClinicaLampLeaseAgreementMember_custom_BioscienceMember"
      decimals="0"
      unitRef="USD">92000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty
      contextRef="From2022-01-01to2022-03-31"
      decimals="-5"
      unitRef="USD">0</us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty>
    <us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty
      contextRef="From2021-01-012021-03-31"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2022-03-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember"
      decimals="0"
      unitRef="USD">56000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2021-12-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember"
      decimals="0"
      unitRef="USD">56000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty
      contextRef="From2022-01-012022-03-31_custom_BioscienceMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty>
    <us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty
      contextRef="From2021-01-012021-03-31_custom_BioscienceMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty>
    <us-gaap:LossContingencyReceivable
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">11300000</us-gaap:LossContingencyReceivable>
    <BFRI:LegalSettlementsReceivablePercentage contextRef="AsOf2022-03-31" decimals="INF" unitRef="Pure">0.50</BFRI:LegalSettlementsReceivablePercentage>
    <us-gaap:LitigationSettlementExpense
      contextRef="From2022-01-012022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">22500000</us-gaap:LitigationSettlementExpense>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="INF"
      unitRef="Pure">0.060</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:InterestPayableCurrent
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="0"
      unitRef="USD">56000</us-gaap:InterestPayableCurrent>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">11300000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedPartiesCurrent
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">8500000</us-gaap:AccountsReceivableRelatedPartiesCurrent>
    <us-gaap:AccountsReceivableRelatedPartiesNoncurrent
      contextRef="AsOf2022-03-31_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">2800000</us-gaap:AccountsReceivableRelatedPartiesNoncurrent>
    <us-gaap:RestructuringAndRelatedActivitiesDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80D_eus-gaap--RestructuringAndRelatedActivitiesDisclosureTextBlock_z04k6nf2ZTE8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;17.
&lt;span id="xdx_826_zZIxfP3g443c"&gt;Restructuring costs&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
restructured the business of Cutanea and incurred restructuring costs which were subsequently reimbursed by Maruho. Restructuring costs
primarily relate to the winding down of Cutanea&#x2019;s operations. There were &lt;span id="xdx_909_eus-gaap--RestructuringCosts_pn5n6_do_c20220101__20220331_zMza95CzGWxc" title="Restructuring Costs"&gt;no&lt;/span&gt; restructuring costs for the three months ended March
31, 2022. For the three months ended March 31, 2021, restructuring costs were incurred in the amount of $&lt;span id="xdx_904_eus-gaap--RestructuringCosts_pn5n6_c20210101__20210331_z7UNHODUOIqj" title="Restructuring Costs"&gt;0.3&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RestructuringAndRelatedActivitiesDisclosureTextBlock>
    <us-gaap:RestructuringCosts
      contextRef="From2022-01-01to2022-03-31"
      decimals="-5"
      unitRef="USD">0</us-gaap:RestructuringCosts>
    <us-gaap:RestructuringCosts
      contextRef="From2021-01-012021-03-31"
      decimals="-5"
      unitRef="USD">300000</us-gaap:RestructuringCosts>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_802_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zzWeogNkSlwh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;18.
&lt;span id="xdx_82F_zldq0SHsihr8"&gt;Stockholders&#x2019; Equity&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Under
the Company&#x2019;s amended and restated certificate of incorporation, dated December 21, 2020, the Company is authorized to issue &lt;span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20201221_zxYYHrLsX1Xi" title="Common stock, shares authorized"&gt;300,000,000&lt;/span&gt;
shares of common stock, par value $&lt;span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201221_zqFVGbhLifg7" title="Common stock par value per share"&gt;0.001&lt;/span&gt; per share and &lt;span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20201221_zV26hGOqrUsf" title="Preferred stock, shares authorized"&gt;20,000,000&lt;/span&gt; shares of preferred stock, par value $&lt;span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201221_zQ3uK4dRc8Of" title="Preferred stock, par value per share"&gt;0.001&lt;/span&gt; per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
holders of common stock are entitled to one vote for each share held. Common stockholders are not entitled to receive dividends, unless
declared by the Board of Directors. The Company has not declared dividends since inception. In the event of liquidation of the Company,
dissolution or winding up, the holders of common stock are entitled to share ratably in all assets remaining after payment of liabilities.
The common stock has no preemptive or conversion rights or other subscription rights. There are no redemption or sinking fund provisions
applicable to the common stock. The outstanding shares of common stock are fully paid and non-assessable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-12-21" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-21"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-12-21" decimals="INF" unitRef="Shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-21"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_80F_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zmFHDewrmGFh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;19.
&lt;span id="xdx_824_zNV3xzGbyLuk"&gt;Equity Incentive Plans and Share-Based Payments&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;2021
Omnibus Incentive Plan&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2021, our Board of Directors adopted, and our shareholders approved the 2021 Omnibus Incentive Plan (&#x201c;2021 Plan). Under
the 2021 Plan, &lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20211231__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember_zpv1qJgNgo93"&gt;2,750,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;shares are reserved and authorized for awards
and the maximum contractual term is &lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20210101__20211231__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember_zwXaMyyOK533"&gt;10
years&lt;/span&gt;&lt;/span&gt; &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for stock options issued under the 2021
Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Non-qualified
stock options&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the quarter ended March 31, 2022, the Company granted non-qualified stock options to certain employees to purchase &lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220331__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember__us-gaap--DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis__custom--NonQualifiedStockOptionsMember_zN0YRiEiEfNh" title="Number of stock options granted"&gt;28,378&lt;/span&gt; shares of common
stock&#160;under the 2021 Omnibus Incentive Plan. The options were granted to employees on March 2, 2022 with an exercise price
of $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220301__20220302__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember__us-gaap--DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis__custom--NonQualifiedStockOptionsMember_zBWLuEWni54l" title="Granted options exercise price"&gt;2.96&lt;/span&gt; and a contractual term of &lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_dt_c20220301__20220302__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember__us-gaap--DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis__custom--NonQualifiedStockOptionsMember_z7eskjRg3Os3" title="Contractual term"&gt;ten years&lt;/span&gt;. These stock options had a grant-date fair value of $&lt;span id="xdx_900_ecustom--GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod_iI_c20220302__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember__us-gaap--DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis__custom--NonQualifiedStockOptionsMember_zrKqw9Wxzguj" title="Grant date fair value of share based compensation awarded during the period"&gt;44,000&lt;/span&gt; and vest annually over a &lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtYxL_c20220301__20220302__us-gaap--PlanNameAxis__custom--OmnibusIncentivePlanMember__us-gaap--DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis__custom--NonQualifiedStockOptionsMember_zjtm0DwTroy4" title="Vesting period::XDX::3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0810"&gt;three-year&lt;/span&gt;&lt;/span&gt;
period, subject to the recipient&#x2019;s continued service with the Company through the applicable vesting dates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company recognizes the grant-date fair value of share-based awards granted as compensation expense on a straight-line basis over the
requisite service period. The fair value of stock options is estimated at the time of grant using the Black-Scholes option pricing model,
which requires the use of inputs and assumptions such as the fair value of the underlying stock, exercise price of the option, expected
term, risk-free interest rate, expected volatility and dividend yield. The Company elects to account for forfeitures as they occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of each option grant was estimated on the grant date of March 2, 2022, using the Black-Scholes option pricing model with the
following assumptions: fair value of the underlying unit of $&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20220302_zBfpr23jhKv1" title="Fair value of options grant"&gt;2.96&lt;/span&gt;, expected volatility of &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20220302_zQOZHwCgqNS" title="Expected Volatility"&gt;55.0%&lt;/span&gt;, risk free rate of &lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20220302_z7TVulu1n15j" title="Risk free rate"&gt;1.79%&lt;/span&gt;, term of &lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20220302_zjwk3DTZhrT3" title="Expected term"&gt;6&lt;/span&gt; years
and a dividend yield of &lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220101__20220302_zIfIqRTJVJ2k" title="Expected dividend yield"&gt;0&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Share-based
compensation expense of approximately $&lt;span id="xdx_90D_eus-gaap--AllocatedShareBasedCompensationExpense_pn5n6_c20220101__20220331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zTaGYqQwtXo5" title="Share based compensation expenses"&gt;0.1&lt;/span&gt; million was recorded in selling, general and administrative expenses on the accompanying statement
of operations for the three months ended March 31, 2022. There was &lt;span id="xdx_905_eus-gaap--AllocatedShareBasedCompensationExpense_pn5n6_do_c20210101__20210331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zHe6PCZLpAK6"&gt;no&lt;/span&gt; stock based compensation for the three months ended March 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zrSsQG5EQPHb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
outstanding and exercisable under the employee share option plan as of March 31, 2022 and a summary of option activity during the three
months then ended is presented below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_znEyx22ueB9a" style="display: none"&gt;Schedule of  Stock Unit Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Remaining Contractual Term&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Aggregate
                                            Intrinsic Value &lt;span id="xdx_F5D_zlRlBZRNqK03"&gt;(1)&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in 000&#x2019;s)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%"&gt;Outstanding at December 31, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zSru04YnSbfl" style="width: 10%; text-align: right" title="Number of Shares Outstanding, Beginning Balance"&gt;613,614&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20220331_zLoja0AyzWJl" style="width: 10%; text-align: right" title="Weighted Average Exercise Price, Beginning Balance"&gt;4.77&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zgbz2MlRVc07" title="Weighted Average Remaining Contractual Life (in Years), Beginning Balance"&gt;9.94&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20220101__20220331_zYykrP3z834f" style="width: 10%; text-align: right" title="Total Intrinsic Value, Beginning Balance"&gt;1,687&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220331_zFttkXoo39bg" style="text-align: right" title="Number of Shares Outstanding, Granted"&gt;28,378&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zwVCLfjYIRc4" style="text-align: right" title="Weighted Average Exercise Price, Granted"&gt;2.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20220331_zCN0guEOGg0b" style="text-align: right" title="Number of Shares Outstanding, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0839"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zMsZzyOsnv2a" style="text-align: right" title="Weighted Average Exercise Price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0841"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Canceled or forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20220331_z9ayEIGRLoqh" style="text-align: right" title="Number of Shares Outstanding, Canceled or expired"&gt;(38,096&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zNA0cuTsFDk2" style="text-align: right" title="Weighted Average Exercise Price, Canceled or expired"&gt;4.77&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding at March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220331_zQetb65ioCDk" style="text-align: right" title="Number of Shares Outstanding, Ending Balance"&gt;603,896&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20220331_zGGjAHk8AdX3" style="text-align: right" title="Weighted Average Exercise Price, Ending Balance"&gt;4.68&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220331_z60v5eagh7Z5" title="Weighted Average Remaining Contractual Life (in Years), Ending Balance"&gt;9.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20220101__20220331_z9Rg03FlSDK7" style="text-align: right" title="Total Intrinsic Value, Ending Balance"&gt;10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Exercisable at March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20220331_zJ280jH6N4h6" style="text-align: right" title="Number of Shares Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0855"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20220101__20220331_zFLwlrPl1vLe" style="text-align: right" title="Weighted Average Exercise Price Options Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0857"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20220101__20220331_zcXA3Q7tHDHb" style="text-align: right" title="Total Intrinsic Value Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0859"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"&gt;&lt;span id="xdx_F04_zYyjVcnDzzMg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1C_zfxWYwOxisv7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value
    of the common stock for the options that were in the money at March 31, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A2_zt41gFHHrkbi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2022, there was $&lt;span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20220331_z1PJzKfLnej2" title="Unrecognized compensation cost"&gt;1.3&lt;/span&gt; million of unrecognized compensation cost related to unvested stock options, which is expected to be
recognized over a weighted-average period of approximately &lt;span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20220331_zPrnaMukqlMf" title="Compensation cost recognized, weighted average period"&gt;2.70&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Share-Based
Compensation (RSUs)&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There
were &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_do_c20220101__20220331_z3XSzA7M6bqb"&gt;no&lt;/span&gt; RSU&#x2019;s granted during the three months ended March 31, 2022. During the year ended December 31, 2021, the Company granted
to certain members of management &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20210101__20211231_zPKulX1lzv75" title="Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in period"&gt;170,068&lt;/span&gt; restricted stock units, or RSUs. The fair value of each RSU is estimated based on the closing
market price of the Company&#x2019;s common stock on the grant date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
RSUs had a grant-date fair value of $&lt;span id="xdx_90C_ecustom--GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod_iI_pn5n6_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zhJ9NYlQH4t3" title="Grant date fair value of share based compensation awarded during the period"&gt;0.8&lt;/span&gt; million and will be fully vested on June 9, 2022, six months after the grant date, subject to
the recipient&#x2019;s continued service with the Company through the applicable vesting dates. Share-based compensation expense of $&lt;span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_pn5n6_c20220101__20220331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zcaJnMOUv5Uh" title="Share based compensation expenses"&gt;0.4&lt;/span&gt;
million for the RSUs was recorded in selling, general and administrative expenses in the accompanying statement of operations for the
three months ended March 31, 2022. There was &lt;span id="xdx_909_eus-gaap--AllocatedShareBasedCompensationExpense_pn5n6_do_c20210101__20210331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zqbBtO1mWyqk" title="Share based compensation expenses"&gt;no&lt;/span&gt; share-based compensation for the three months ended March 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2022, there was $&lt;span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20220331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zPXfAGB9Nxs1" title="Unrecognized compensation cost"&gt;0.3&lt;/span&gt; million of unrecognized compensation cost related to unvested RSUs, which is expected to be recognized
over a weighted-average period of approximately &lt;span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20220331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zm4Gr7VTaob2" title="Compensation cost recognized, weighted average period"&gt;0.19&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="AsOf2021-12-31_custom_OmnibusIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2750000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward contextRef="From2021-01-012021-12-31_custom_OmnibusIncentivePlanMember">10
years</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2022-01-012022-03-31_custom_OmnibusIncentivePlanMember_custom_NonQualifiedStockOptionsMember"
      decimals="INF"
      unitRef="Shares">28378</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2022-03-012022-03-02_custom_OmnibusIncentivePlanMember_custom_NonQualifiedStockOptionsMember"
      decimals="INF"
      unitRef="USDPShares">2.96</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward contextRef="From2022-03-012022-03-02_custom_OmnibusIncentivePlanMember_custom_NonQualifiedStockOptionsMember">ten years</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward>
    <BFRI:GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod
      contextRef="AsOf2022-03-02_custom_OmnibusIncentivePlanMember_custom_NonQualifiedStockOptionsMember"
      decimals="0"
      unitRef="USD">44000</BFRI:GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice
      contextRef="AsOf2022-03-02"
      decimals="INF"
      unitRef="USDPShares">2.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2022-01-012022-03-02"
      decimals="INF"
      unitRef="Pure">0.550</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2022-01-012022-03-02"
      decimals="INF"
      unitRef="Pure">0.0179</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2022-01-012022-03-02">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2022-01-012022-03-02"
      decimals="INF"
      unitRef="Pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2022-01-012022-03-31_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-03-31_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="-5"
      unitRef="USD">0</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zrSsQG5EQPHb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
outstanding and exercisable under the employee share option plan as of March 31, 2022 and a summary of option activity during the three
months then ended is presented below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_znEyx22ueB9a" style="display: none"&gt;Schedule of  Stock Unit Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Remaining Contractual Term&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Aggregate
                                            Intrinsic Value &lt;span id="xdx_F5D_zlRlBZRNqK03"&gt;(1)&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in 000&#x2019;s)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%"&gt;Outstanding at December 31, 2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zSru04YnSbfl" style="width: 10%; text-align: right" title="Number of Shares Outstanding, Beginning Balance"&gt;613,614&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20220331_zLoja0AyzWJl" style="width: 10%; text-align: right" title="Weighted Average Exercise Price, Beginning Balance"&gt;4.77&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zgbz2MlRVc07" title="Weighted Average Remaining Contractual Life (in Years), Beginning Balance"&gt;9.94&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20220101__20220331_zYykrP3z834f" style="width: 10%; text-align: right" title="Total Intrinsic Value, Beginning Balance"&gt;1,687&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220331_zFttkXoo39bg" style="text-align: right" title="Number of Shares Outstanding, Granted"&gt;28,378&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zwVCLfjYIRc4" style="text-align: right" title="Weighted Average Exercise Price, Granted"&gt;2.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20220331_zCN0guEOGg0b" style="text-align: right" title="Number of Shares Outstanding, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0839"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zMsZzyOsnv2a" style="text-align: right" title="Weighted Average Exercise Price, Exercised"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0841"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Canceled or forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20220331_z9ayEIGRLoqh" style="text-align: right" title="Number of Shares Outstanding, Canceled or expired"&gt;(38,096&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20220331_zNA0cuTsFDk2" style="text-align: right" title="Weighted Average Exercise Price, Canceled or expired"&gt;4.77&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding at March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220331_zQetb65ioCDk" style="text-align: right" title="Number of Shares Outstanding, Ending Balance"&gt;603,896&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20220331_zGGjAHk8AdX3" style="text-align: right" title="Weighted Average Exercise Price, Ending Balance"&gt;4.68&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220331_z60v5eagh7Z5" title="Weighted Average Remaining Contractual Life (in Years), Ending Balance"&gt;9.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20220101__20220331_z9Rg03FlSDK7" style="text-align: right" title="Total Intrinsic Value, Ending Balance"&gt;10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Exercisable at March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20220331_zJ280jH6N4h6" style="text-align: right" title="Number of Shares Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0855"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20220101__20220331_zFLwlrPl1vLe" style="text-align: right" title="Weighted Average Exercise Price Options Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0857"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20220101__20220331_zcXA3Q7tHDHb" style="text-align: right" title="Total Intrinsic Value Exercisable, Ending Balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0859"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"&gt;&lt;span id="xdx_F04_zYyjVcnDzzMg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1C_zfxWYwOxisv7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
    aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value
    of the common stock for the options that were in the money at March 31, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2021-12-31" decimals="-3" unitRef="Shares">613614000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">4.77</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2022-01-01to2022-03-31">P9Y11M8D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="USD">1687000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="Shares">28378000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="USDPShares">2.96</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="Shares">38096000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="USDPShares">4.77</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2022-03-31" decimals="-3" unitRef="Shares">603896000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2022-03-31"
      decimals="INF"
      unitRef="USDPShares">4.68</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <BFRI:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1 contextRef="From2022-01-01to2022-03-31">P9Y6M10D</BFRI:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">10000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">1300000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2022-01-01to2022-03-31">P2Y8M12D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="Shares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">170068</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <BFRI:GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod
      contextRef="AsOf2021-12-31_us-gaap_RestrictedStockUnitsRSUMember"
      decimals="-5"
      unitRef="USD">800000</BFRI:GrantDateFairValueOfShareBasedCompensationAwardedDuringPeriod>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2022-01-012022-03-31_us-gaap_SellingGeneralAndAdministrativeExpensesMember_us-gaap_RestrictedStockUnitsRSUMember"
      decimals="-5"
      unitRef="USD">400000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-03-31_us-gaap_SellingGeneralAndAdministrativeExpensesMember_us-gaap_RestrictedStockUnitsRSUMember"
      decimals="-5"
      unitRef="USD">0</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
      contextRef="AsOf2022-03-31_us-gaap_RestrictedStockUnitsRSUMember"
      decimals="-5"
      unitRef="USD">300000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2022-01-012022-03-31_us-gaap_RestrictedStockUnitsRSUMember">P0Y2M8D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
    <us-gaap:InterestIncomeAndInterestExpenseDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_809_eus-gaap--InterestIncomeAndInterestExpenseDisclosureTextBlock_zDzIaDrWjGvb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;20.
&lt;span id="xdx_824_zjcJAwhZ8CR1"&gt;Interest Expense, net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--InterestIncomeAndInterestExpenseDisclosureTableTextBlock_zDJG5DoDBwrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expense, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zHPJrFRVKxse" style="display: none"&gt;Schedule of Interest Expense&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220101__20220331_zyQ7tPYWN8P3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210101__20210331_zckjdqeaXzOd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--InterestExpenseRelatedParty_iN_pn3n3_di_z1V7E8Fw81lb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;(4&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0884"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ContractAssetInterestExpense_iN_pn3n3_di_zD1BX9xUpC7h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contract asset interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InterestIncomeRelatedParty_pn3n3_z4lfvQht8t8c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;60&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--InterestExpense_iNT_pn3n3_di_zl4RTfjwGMR7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest expense, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(84&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zBPKcFr5AORd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
asset interest expense relates to the $&lt;span id="xdx_903_ecustom--ContractAsset_iI_pn5n6_c20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_z5H6H7AULgBk" title="Contract asset"&gt;1.7&lt;/span&gt; million contract asset in connection with the $&lt;span id="xdx_90F_ecustom--StartupCostFinancing_iI_pn5n6_c20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_zjp2kkRU0zeb" title="Startup cost financing"&gt;7.3&lt;/span&gt; million start-up cost financing received
from Maruho under the Cutanea acquisition share purchase agreement. The contract asset is amortized on a straight-line basis using a
&lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_z2Ye1LqQHPu9" title="Debt interest rate"&gt;6%&lt;/span&gt; interest rate over the financing arrangement contract term, which ends on &lt;span id="xdx_903_eus-gaap--LongTermDebtMaturityDate_iI_dd_c20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--TypeOfArrangementAxis__custom--CutaneaAcquisitionAgreementMember_zuhlHjK70Qdg" title="Debt maturity date"&gt;December 31, 2023&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InterestIncomeAndInterestExpenseDisclosureTextBlock>
    <us-gaap:InterestIncomeAndInterestExpenseDisclosureTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_892_eus-gaap--InterestIncomeAndInterestExpenseDisclosureTableTextBlock_zDJG5DoDBwrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expense, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zHPJrFRVKxse" style="display: none"&gt;Schedule of Interest Expense&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20220101__20220331_zyQ7tPYWN8P3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210101__20210331_zckjdqeaXzOd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--InterestExpenseRelatedParty_iN_pn3n3_di_z1V7E8Fw81lb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;(4&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0884"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ContractAssetInterestExpense_iN_pn3n3_di_zD1BX9xUpC7h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contract asset interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InterestIncomeRelatedParty_pn3n3_z4lfvQht8t8c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;60&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--InterestExpense_iNT_pn3n3_di_zl4RTfjwGMR7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest expense, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(84&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:InterestIncomeAndInterestExpenseDisclosureTableTextBlock>
    <us-gaap:InterestExpenseRelatedParty
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">4000</us-gaap:InterestExpenseRelatedParty>
    <BFRI:ContractAssetInterestExpense
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">89000</BFRI:ContractAssetInterestExpense>
    <BFRI:ContractAssetInterestExpense
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">89000</BFRI:ContractAssetInterestExpense>
    <us-gaap:InterestIncomeRelatedParty
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">60000</us-gaap:InterestIncomeRelatedParty>
    <us-gaap:InterestIncomeRelatedParty
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">5000</us-gaap:InterestIncomeRelatedParty>
    <us-gaap:InterestExpense
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">33000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">84000</us-gaap:InterestExpense>
    <BFRI:ContractAsset
      contextRef="AsOf2022-03-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember75367734"
      decimals="-5"
      unitRef="USD">1700000</BFRI:ContractAsset>
    <BFRI:StartupCostFinancing
      contextRef="AsOf2022-03-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember75367734"
      decimals="-5"
      unitRef="USD">7300000</BFRI:StartupCostFinancing>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-03-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember75367734"
      decimals="INF"
      unitRef="Pure">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LongTermDebtMaturityDate contextRef="AsOf2022-03-31_custom_MaruhoCoLtdMember_custom_CutaneaAcquisitionAgreementMember75367734">2023-12-31</us-gaap:LongTermDebtMaturityDate>
    <us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_803_eus-gaap--OtherIncomeAndOtherExpenseDisclosureTextBlock_zagrHFuzsO79" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;21.
&lt;span id="xdx_821_zN4AFmOW8naa"&gt;Other Income, net&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfOtherNonoperatingIncomeExpenseTableTextBlock_zbDKYGB0BFoa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
income, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zxsIdAArhEn7" style="display: none"&gt;Schedule of Other Income, Net&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220331_zheQ2c7Akj5e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20210101__20210331_zcfeDos55g8f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ReimbursedCosts_pn3n3_zMI1pV5Vplnd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Reimbursed SPA costs&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0907"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;98&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OtherNonoperatingIncomeNet_pn3n3_zgv1zBDSg3pj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Other, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(19&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpense_iT_pn3n3_zoqHlRZvOLT3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Other income, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;79&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zNRRvRAoqfI1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other,
net, primarily includes gain (loss) on foreign currency transactions and gain on termination of operating leases.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock>
    <us-gaap:ScheduleOfOtherNonoperatingIncomeExpenseTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_895_eus-gaap--ScheduleOfOtherNonoperatingIncomeExpenseTableTextBlock_zbDKYGB0BFoa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
income, net consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zxsIdAArhEn7" style="display: none"&gt;Schedule of Other Income, Net&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20220101__20220331_zheQ2c7Akj5e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20210101__20210331_zcfeDos55g8f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ReimbursedCosts_pn3n3_zMI1pV5Vplnd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Reimbursed SPA costs&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0907"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;98&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OtherNonoperatingIncomeNet_pn3n3_zgv1zBDSg3pj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Other, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(19&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpense_iT_pn3n3_zoqHlRZvOLT3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Other income, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;79&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfOtherNonoperatingIncomeExpenseTableTextBlock>
    <BFRI:ReimbursedCosts
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">98000</BFRI:ReimbursedCosts>
    <BFRI:OtherNonoperatingIncomeNet
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">23000</BFRI:OtherNonoperatingIncomeNet>
    <BFRI:OtherNonoperatingIncomeNet
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">-19000</BFRI:OtherNonoperatingIncomeNet>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">23000</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">79000</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:EarningsPerShareTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_806_eus-gaap--EarningsPerShareTextBlock_zjrVKxztPkUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;22.
&lt;span id="xdx_82F_zT7SHlODC57j"&gt;Net Loss per Share&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Basic
net earnings per common share are calculated by dividing net income by the weighted average number of common shares outstanding during
the period. Diluted net earnings per common share are calculated by dividing net income by the diluted weighted average number of common
shares outstanding during the period. The diluted shares include the dilutive effect of stock-based awards based on the treasury stock
method.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zHaAN5iwsUHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Basic
and diluted net income (loss) per share attributable to common stockholders is calculated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B2_zcowBW4Yc1Fi" style="display: none"&gt;Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20220101__20220331_z4tiaoTfog7i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20210101__20210331_zBcBT0mCbx8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(only
                                                          dollars are in thousands)&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--NetIncomeLoss_iT_pn3n3_zWHvIzos19V7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: bold; text-align: left"&gt;Net income (loss)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;5,561&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;(3,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--EarningsPerShareBasicAbstract_iB_zUFjWWarxCS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_pid_zE3je0OPpD3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Basic weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,104,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_i01_pid_zM0cPqClmKef" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Add: Effect of dilutive securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--StockOptionsAndRestrictedStockUnits_i01_pid_zFeHARQEDfcg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock options and restricted stock units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0933"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_pid_zUdGtKkNhVE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Diluted weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,133,218&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EarningsPerShareDilutedAbstract_iB_zgi2VEPTtXL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Net earnings (loss) per share:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--EarningsPerShareBasic_i01_pid_zX1MYLrzpkmc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Basic&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_i01_pid_zleIqK1Z7Kgk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.32&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_znwTxUxcc8qj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table sets forth the potential common shares that were not included in the diluted per share calculations for the three months
ended March 31, 2022 because the exercise price was greater than their average market value and they would be anti-dilutive:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zg6Pqvj1ZeKc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BC_zHqgesdiCLnj" style="display: none"&gt;Schedule of Anti-dilutive Securities Excluded From Computation of Earnings Per Share&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;March 31,&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220101__20220331_zuxlq9OBIMq8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210101__20210331_zZPAvwy5M7sd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--CommonStockWarrantMember_z0nMZNYzW9le" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: left"&gt;Common stock warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;4,349,537&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;4,349,537&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--CommonStockOptionsMember_zeR454gyBk41" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;575,518&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;613,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_ztIkjRG8Re3f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Restricted Stock Units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0955"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zwhTCHG3p8H2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total anti-dilutive securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0958"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A6_zzrDeXEzf5X2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zHaAN5iwsUHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Basic
and diluted net income (loss) per share attributable to common stockholders is calculated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B2_zcowBW4Yc1Fi" style="display: none"&gt;Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20220101__20220331_z4tiaoTfog7i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20210101__20210331_zBcBT0mCbx8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(only
                                                          dollars are in thousands)&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--NetIncomeLoss_iT_pn3n3_zWHvIzos19V7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: bold; text-align: left"&gt;Net income (loss)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;5,561&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;(3,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--EarningsPerShareBasicAbstract_iB_zUFjWWarxCS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_pid_zE3je0OPpD3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Basic weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,104,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_i01_pid_zM0cPqClmKef" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Add: Effect of dilutive securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--StockOptionsAndRestrictedStockUnits_i01_pid_zFeHARQEDfcg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Stock options and restricted stock units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0933"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_pid_zUdGtKkNhVE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Diluted weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,133,218&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EarningsPerShareDilutedAbstract_iB_zgi2VEPTtXL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Net earnings (loss) per share:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--EarningsPerShareBasic_i01_pid_zX1MYLrzpkmc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Basic&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_i01_pid_zleIqK1Z7Kgk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.32&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-01to2022-03-31"
      decimals="-3"
      unitRef="USD">5561000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31"
      decimals="-3"
      unitRef="USD">-3534000</us-gaap:NetIncomeLoss>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="Shares">17104749</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="Shares">8000000</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <BFRI:StockOptionsAndRestrictedStockUnits
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="Shares">28469</BFRI:StockOptionsAndRestrictedStockUnits>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="Shares">17133218</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="Shares">8000000</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="USDPShares">0.33</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="USDPShares">-0.44</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2022-01-01to2022-03-31"
      decimals="INF"
      unitRef="USDPShares">0.32</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="USDPShares">-0.44</us-gaap:EarningsPerShareDiluted>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_89C_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zg6Pqvj1ZeKc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BC_zHqgesdiCLnj" style="display: none"&gt;Schedule of Anti-dilutive Securities Excluded From Computation of Earnings Per Share&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;March 31,&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220101__20220331_zuxlq9OBIMq8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210101__20210331_zZPAvwy5M7sd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--CommonStockWarrantMember_z0nMZNYzW9le" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: left"&gt;Common stock warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;4,349,537&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;4,349,537&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--CommonStockOptionsMember_zeR454gyBk41" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Common stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;575,518&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;613,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_ztIkjRG8Re3f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Restricted Stock Units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0955"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zwhTCHG3p8H2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total anti-dilutive securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0958"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;170,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2022-01-012022-03-31_custom_CommonStockWarrantMember"
      decimals="INF"
      unitRef="Shares">4349537</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-03-31_custom_CommonStockWarrantMember"
      decimals="INF"
      unitRef="Shares">4349537</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2022-01-012022-03-31_custom_CommonStockOptionsMember"
      decimals="INF"
      unitRef="Shares">575518</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-03-31_custom_CommonStockOptionsMember"
      decimals="INF"
      unitRef="Shares">613614</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="Shares">170068</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-03-31"
      decimals="INF"
      unitRef="Shares">170068</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z2K1uBq1PJE8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;23.
&lt;span id="xdx_821_zP4GvWNSCTU2"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Facility
Leases&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company leases its corporate headquarters under an operating lease that expires in November 2025. The Company provided the landlord with
a security deposit in the amount of $&lt;span id="xdx_90A_eus-gaap--SecurityDeposit_iI_pn5n6_c20220331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--FacilityLeasesMember_zBI5kkYLGt32" title="Security deposit"&gt;0.1&lt;/span&gt; million, which was recorded as other assets in the balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rent
expense is recorded on a straight-line basis through the end of the lease term. The Company incurred rent expense, in the amount of $&lt;span id="xdx_90A_eus-gaap--PaymentsForRent_pn5n6_c20220101__20220331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--FacilityLeasesMember_zhxmcrEmj0B5" title="Rent expense"&gt;0.1&lt;/span&gt;
million and $&lt;span id="xdx_906_eus-gaap--PaymentsForRent_pn5n6_c20210101__20210331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--FacilityLeasesMember_zMhqBZxT3cx5" title="Rent expense"&gt;0.2&lt;/span&gt; million for the three months ended March 31, 2022 and 2021, which was included in selling, general, and administrative
expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Auto
Leases&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company also leases autos for its field sales force with a lease payment term of &lt;span id="xdx_90E_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtM_c20220331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AutoLeasesMember_zrYFzjCufzmh" title="Lease payment term"&gt;40&lt;/span&gt; months. The Company incurred auto lease expense of
$&lt;span id="xdx_905_eus-gaap--OperatingLeaseExpense_pn5n6_c20220101__20220331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AutoLeasesMember_zCl0Xzb4ExKf" title="Lease expense"&gt;&lt;span id="xdx_90B_eus-gaap--OperatingLeaseExpense_pn5n6_c20210101__20210331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AutoLeasesMember_z1da2lDbU3Q7"&gt;0.1&lt;/span&gt;&lt;/span&gt; million for the three months ended March 31, 2022 and 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zWxNYKmdUm62" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
minimum aggregate payments of all future lease commitments as of March 31, 2022, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(in
thousands)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BE_zdW41tKeDR24" style="display: none"&gt;Schedule of Future Commitments and Sublease Income&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Years ending December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20220331_zVmQMnv0vWJd" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Future lease commitments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PurchaseObligationFutureMinimumPaymentsRemainderOfFiscalYear_iI_pn3n3_maLOLLPz72j_zrqDiJJihjt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Remainder of 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;665&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_maLOLLPz72j_zFzryibbuwLh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPz72j_zqLiYio0GjAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;473&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPz72j_zPlHqgkbEPpi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_maLOLLPz72j_zwrvQ0C3aqe3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0984"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPz72j_zsIKf4AgkIRk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,012&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zqdrTFSzb3fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Cutanea
earnout payments&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
are obligated to repay to Maruho $&lt;span id="xdx_907_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20220101__20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--AwardDateAxis__custom--DecemberThirtyOneTwoThousandTwentyTwoMember_zgCO1MyyqfO4" title="Repayments of related party debt"&gt;3.6&lt;/span&gt; million on December 31, 2022 and $&lt;span id="xdx_908_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20220101__20220331__dei--LegalEntityAxis__custom--MaruhoCoLtdMember__us-gaap--AwardDateAxis__custom--DecemberThirtyOneTwoThousandTwentyThreeMember_ziLcVau8ol6l" title="Repayments of related party debt"&gt;3.7&lt;/span&gt; million on December 31, 2023 in start-up cost financing paid
to us in connection with the Cutanea acquisition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
are also obligated to share product profits with Maruho equally from January 1, 2020 through October 30, 2030. Refer to &lt;i&gt;Note 3, Acquisition
Contract Liabilities&lt;/i&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Milestone
payments with Ferrer Internacional S.A.&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Under
the Xepi LSA, we are obligated to make payments to Ferrer upon the occurrence of certain milestones. Specifically, we must pay Ferrer
i) $&lt;span id="xdx_90E_eus-gaap--ContractualObligation_iI_pp0p0_c20220331__srt--ProductOrServiceAxis__custom--XepiLSAMember_zLgznILwn6q6" title="Annual net sales"&gt;2,000,000&lt;/span&gt; upon the first occasion when annual net sales of Xepi&#xae; under the Xepi LSA exceed $&lt;span id="xdx_908_eus-gaap--Revenues_pp0p0_c20220101__20220331__srt--ProductOrServiceAxis__custom--XepiLSAMember__srt--RangeAxis__srt--MaximumMember_zDRP4HAvGBW3" title="Revenues"&gt;25,000,000&lt;/span&gt;, and ii) $&lt;span id="xdx_907_eus-gaap--ContractualObligation_iI_pp0p0_c20210331__srt--ProductOrServiceAxis__custom--XepiLSAMember_zGAdAa0BaEx9" title="Annual net sales"&gt;4,000,000&lt;/span&gt; upon
the first occasion annual net sales of Xepi&#xae; under the Xepi LSA exceed $&lt;span id="xdx_906_eus-gaap--Revenues_pp0p0_c20210101__20210331__srt--ProductOrServiceAxis__custom--XepiLSAMember__srt--RangeAxis__srt--MaximumMember_z3CUkpdGoTab" title="Revenues"&gt;50,000,000&lt;/span&gt;. No payments were made for the three months ended
March 31, 2022 or 2021 related to Xepi&#xae; milestones.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Legal
proceedings&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
each reporting date, the Company evaluates whether or not a potential loss amount or a potential range of loss is probable and reasonably
estimable under the provisions of FASB ASC Topic 450, &lt;i&gt;Contingencies&lt;/i&gt;. The Company expenses as incurred the costs related to such
legal proceedings. &lt;span style="background-color: white"&gt;We are not presently a party to any pending legal proceedings. &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;On
November 29, 2021, &lt;span id="xdx_907_eus-gaap--LossContingencySettlementAgreementTerms_c20211128__20211129_zpZz2x2U41Qe" title="Settlement agreement term description"&gt;the Company entered into a settlement and release agreement with respect to a lawsuit filed March 23, 2018&lt;/span&gt; in the
United States District Court for the District of Massachusetts in which we were alleged to have infringed on certain patents and misappropriated
certain trade secrets. In the settlement, the Company and Biofrontera AG together agreed to make an aggregate payment of $&lt;span id="xdx_90C_eus-gaap--LitigationSettlementExpense_pn5n6_c20211128__20211129_zhlnMGcAKJo3" title="Litigation settlement, expense"&gt;22.5&lt;/span&gt; million
to settle the claims in the litigation. The Company will be responsible for $&lt;span id="xdx_906_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn4n6_c20211128__20211129_z8XezLedy8Pl" title="Settlement amount"&gt;11.25&lt;/span&gt; million of the &lt;span id="xdx_904_eus-gaap--LossContingencySettlementAgreementTerms_c20220101__20220331_z0QPLrAKuOW" title="Settlement agreement term description"&gt;aggregate settlement amount, plus interest
accrued at a rate equal to the weekly average one-year constant maturity Treasury yield and agreed to pay in three annual installments.&lt;/span&gt;
The first installment of $&lt;span id="xdx_909_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20211128__20211129__us-gaap--LitigationStatusAxis__custom--FirstInstallmentMember_z8Nd8B5Ramlk" title="Settlement amount"&gt;11.3&lt;/span&gt; million (of which $&lt;span id="xdx_901_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20211128__20211129__us-gaap--LitigationStatusAxis__custom--FirstInstallmentMember__dei--LegalEntityAxis__custom--BiofronteraAGMember_zYSymcNCMkc1" title="Settlement amount"&gt;5.6&lt;/span&gt; million was Biofrontera AG&#x2019;s portion) was paid in December 2021 by the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;While
Biofrontera AG has agreed to pay a portion of the settlement, both parties remain jointly and severally liable for the full settlement
amount, meaning that in the event Biofrontera AG does not pay all or a portion of the amount it owes under the agreement, the claimant
could compel the Company to pay Biofrontera AG&#x2019;s share. If either the Company or Biofrontera AG violates the terms of the settlement
agreement, this could nullify the settlement and the Company may lose the benefits of the settlement and be liable for a greater amount.
As of March 31, 2021, we have recorded a legal settlement liability in the amount of $&lt;span id="xdx_90B_ecustom--LegalSettlementLiability_iI_pn5n6_c20220331_zCYopHFuuWye"&gt;11.3
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;million for the remaining
payments due and a related receivable from related party of $&lt;span id="xdx_902_eus-gaap--LossContingencyReceivable_iI_pn5n6_c20220331_zaCoW44OyHOb"&gt;11.3
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;million, in accordance with the Settlement Allocation
Agreement entered into on December 9, 2021, which provided that the settlement payments would first be made by the Company and then reimbursed
by Biofrontera AG for its share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:SecurityDeposit
      contextRef="AsOf2022-03-31_custom_FacilityLeasesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:SecurityDeposit>
    <us-gaap:PaymentsForRent
      contextRef="From2022-01-012022-03-31_custom_FacilityLeasesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:PaymentsForRent>
    <us-gaap:PaymentsForRent
      contextRef="From2021-01-012021-03-31_custom_FacilityLeasesMember"
      decimals="-5"
      unitRef="USD">200000</us-gaap:PaymentsForRent>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2022-03-31_custom_AutoLeasesMember">P40M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-01-012022-03-31_custom_AutoLeasesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2021-01-012021-03-31_custom_AutoLeasesMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:OperatingLeaseExpense>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2022-01-01to2022-03-31">&lt;p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zWxNYKmdUm62" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
minimum aggregate payments of all future lease commitments as of March 31, 2022, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(in
thousands)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BE_zdW41tKeDR24" style="display: none"&gt;Schedule of Future Commitments and Sublease Income&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Years ending December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20220331_zVmQMnv0vWJd" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Future lease commitments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PurchaseObligationFutureMinimumPaymentsRemainderOfFiscalYear_iI_pn3n3_maLOLLPz72j_zrqDiJJihjt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Remainder of 2022&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;665&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_maLOLLPz72j_zFzryibbuwLh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPz72j_zqLiYio0GjAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;473&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPz72j_zPlHqgkbEPpi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_maLOLLPz72j_zwrvQ0C3aqe3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0984"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPz72j_zsIKf4AgkIRk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,012&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:PurchaseObligationFutureMinimumPaymentsRemainderOfFiscalYear contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">665000</us-gaap:PurchaseObligationFutureMinimumPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">522000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">473000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">352000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2022-03-31" decimals="-3" unitRef="USD">2012000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2022-01-012022-03-31_custom_MaruhoCoLtdMember_custom_DecemberThirtyOneTwoThousandTwentyTwoMember"
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      unitRef="USD">3600000</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2022-01-012022-03-31_custom_MaruhoCoLtdMember_custom_DecemberThirtyOneTwoThousandTwentyThreeMember"
      decimals="-5"
      unitRef="USD">3700000</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ContractualObligation
      contextRef="AsOf2022-03-31_custom_XepiLSAMember"
      decimals="0"
      unitRef="USD">2000000</us-gaap:ContractualObligation>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-03-31_custom_XepiLSAMember_srt_MaximumMember"
      decimals="0"
      unitRef="USD">25000000</us-gaap:Revenues>
    <us-gaap:ContractualObligation
      contextRef="AsOf2021-03-31_custom_XepiLSAMember"
      decimals="0"
      unitRef="USD">4000000</us-gaap:ContractualObligation>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-03-31_custom_XepiLSAMember_srt_MaximumMember"
      decimals="0"
      unitRef="USD">50000000</us-gaap:Revenues>
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    <us-gaap:LitigationSettlementExpense
      contextRef="From2021-11-282021-11-29"
      decimals="-5"
      unitRef="USD">22500000</us-gaap:LitigationSettlementExpense>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2021-11-282021-11-29"
      decimals="-4"
      unitRef="USD">11250000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <us-gaap:LossContingencySettlementAgreementTerms contextRef="From2022-01-01to2022-03-31">aggregate settlement amount, plus interest
accrued at a rate equal to the weekly average one-year constant maturity Treasury yield and agreed to pay in three annual installments.</us-gaap:LossContingencySettlementAgreementTerms>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2021-11-282021-11-29_custom_FirstInstallmentMember"
      decimals="-5"
      unitRef="USD">11300000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2021-11-282021-11-29_custom_FirstInstallmentMember_custom_BiofronteraAGMember"
      decimals="-5"
      unitRef="USD">5600000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <BFRI:LegalSettlementLiability contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">11300000</BFRI:LegalSettlementLiability>
    <us-gaap:LossContingencyReceivable contextRef="AsOf2022-03-31" decimals="-5" unitRef="USD">11300000</us-gaap:LossContingencyReceivable>
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&lt;span id="xdx_824_zkI8F1tQ7zl3"&gt;Retirement Plan&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has a defined-contribution plan under Section 401(k) of Internal Revenue Code (the &#x201c;401(k) Plan&#x201d;). The 401(k) Plan
covers all employees who meet defined minimum age and service requirements and allows participants to defer a portion of their annual
compensation on a pre-tax basis. &lt;span id="xdx_904_eus-gaap--DescriptionOfNatureAndEffectOfSignificantChangesDuringPeriodAffectingComparability_c20220101__20220331_z4gD94pa10p4" title="Employee contributions description"&gt;The Company matches 50% of employee contributions up to a maximum of 6% of employees&#x2019; salary&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the three months ended March 31, 2022 and 2021, matching contribution costs paid by the Company were $&lt;span id="xdx_908_eus-gaap--DefinedContributionPlanCostRecognized_c20220101__20220331_zoyoF7L75q3b" title="Contribution cost"&gt;64,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--DefinedContributionPlanCostRecognized_c20210101__20210331_z5gpCKGrBXkh" title="Contribution cost"&gt;61,000&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:DescriptionOfNatureAndEffectOfSignificantChangesDuringPeriodAffectingComparability contextRef="From2022-01-01to2022-03-31">The Company matches 50% of employee contributions up to a maximum of 6% of employees&#x2019; salary</us-gaap:DescriptionOfNatureAndEffectOfSignificantChangesDuringPeriodAffectingComparability>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2022-01-01to2022-03-31"
      decimals="0"
      unitRef="USD">64000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:DefinedContributionPlanCostRecognized
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      decimals="0"
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&lt;span id="xdx_827_zdPlDANUAw7f"&gt;Subsequent Events&lt;/span&gt;&lt;/b&gt; &#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;We
have completed an evaluation of subsequent events after the balance sheet date of March 31, 2022 through the date this Quarterly Report
on Form 10-Q was submitted to the SEC. We have concluded that no subsequent events have occurred that require recognition in the financial
statements or disclosure in the notes to the financial statements.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/&gt;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
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