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ACQUISITION (Tables)
 12 Months Ended
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):

 

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
   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

   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)