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ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
SCHEDULE OF CONSIDERATION TRANSFERRED | A summary of the consideration transferred and fair value of assets acquired and liabilities assumed in the NanoSynex Acquisition is as follows (all shares shown post 1 for 10 reverse split on November 23, 2022): SCHEDULE OF CONSIDERATION TRANSFERRED
Consideration transferred, net of cash acquired |  |  |  |
Cash paid for NanoSynex preferred stock: |  | $ | 600,000 |
FMV of 350,000 shares of Qualigen stock issued to Alpha Capital Anstalt |  | $ | 1,904,989 |
FMV of 331,464 shares of Qualigen stock related to prefunded warrant issued to Alpha Capital Anstalt (See Note 15) |  | $ | 1,804,102 |
Total consideration paid for NanoSynex preferred stock |  | $ | 3,709,091 |
FMV of consideration related to related to repricing of 7,048 shares of Alpha Capital/Qualigen warrants * |  | $ | 696 |
NanoSynex cash acquired |  |  | (735,354 | )
Total consideration transferred, net of cash acquired |  | $ | 3,574,433 |
* | See disclosure under Noncompensatory Equity Classified Warrants regarding May 26, 2022 transaction-Note 15-Stockholders’ Equity
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES | SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES
|  | Purchase Price Allocation |
Accounts receivable |  | $ | 75,336 |
Property and equipment |  |  | 120,942 |
In process R&D |  |  | 5,700,000 |
Accounts payable |  |  | (4,588 | )
Accrued expenses and other payables |  |  | (291,093 | )
R&D grant liability |  |  | (1,362,264 | )
Short term debt |  |  | (941,898 | )
Deferred tax liability |  |  | (629,379 | )
Noncontrolling interest assumed |  |  | (3,882,225 | )
Identifiable net assets acquired |  |  | (1,215,169 | )
Goodwill |  |  | 4,789,602 |
Total consideration transferred, net of cash acquired |  | $ | 3,574,433 |
SCHEDULE OF PRO FORMA INFORMATION | SCHEDULE OF PRO FORMA INFORMATION
|  | Consolidated Pro Forma Financial |
|  | Results for the Years Ending |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Net revenue |  | $ | 4,983,556 |  |  | $ | 5,653,725 |
Net loss attributable to Qualigen Therapeutics, Inc. |  | $ | (19,538,959 | ) |  | $ | (17,897,137 | )

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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