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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) | The components of income tax provision (benefit) for the years ended December 31, 2024 and 2023 are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)
|  | 2024 |  |  |  | 2023 |
Current taxes: |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Total current taxes |  |  | — |  |  |  | — |
Deferred tax provision (benefit) |  |  | — |  |  |  | — |
Income tax provision (benefit) |  | $ | — |  |  | $ | — |
SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT | A reconciliation of the income tax (provision) benefit at the statutory rate of 21% for the years ended December 31, 2024, and 2023 to the Company’s effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT
|  | 2024 |  |  | 2023 |
U.S. Statutory tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State taxes, net of Federal benefit |  |  | 6.0 | % |  |  | 6.0 | %
Stock based compensation |  |  | — | % |  |  | 4.3 | %
Change in valuation reserve on deferred tax assets |  |  | (21.6 | )% |  |  | (28.8 | )%
Contingent consideration for acquisition |  |  | — | % |  |  | (3.0 | )%
Extinguishment of convertible debt |  |  | — | % |  |  | 3.2 | %
Other, net |  |  | (5.4 | )% |  |  | (2.7 | )%
Income tax (provision) benefit |  |  | — | % |  |  | — | %
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES) | Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2024 and 2023 are as follows: SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES)
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock-based compensation |  | $ | 540,000 |  |  | $ | 305,000 |
Start-up costs |  |  | 110,000 |  |  |  | 110,000 |
Inventory reserves |  |  | 535,000 |  |  |  | 1,120,000 |
Warrant derivative liabilities |  |  | — |  |  |  | — |
Investment in subsidiaries |  |  | 185,000 |  |  |  | — |
Research & development expenses |  |  | 1,030,000 |  |  |  | — |
Allowance for doubtful accounts receivable |  |  | 60,000 |  |  |  | 50,000 |
Property, plant and equipment depreciation |  |  | 90,000 |  |  |  | 230,000 |
Deferred revenue |  |  | 2,340,000 |  |  |  | 2,535,000 |
Accrued litigation reserve |  |  | 985,000 |  |  |  | 500,000 |
Accrued expenses |  |  | 60,000 |  |  |  | 35,000 |
Net operating loss carryforward |  |  | 39,275,000 |  |  |  | 35,365,000 |
Research and development tax credit carryforward |  |  | 1,740,000 |  |  |  | 1,795,000 |
State jobs credit carryforward |  |  | 230,000 |  |  |  | 230,000 |
Charitable contributions carryforward |  |  | 115,000 |  |  |  | 95,000 |
Uniform capitalization of inventory costs |  |  | 15,000 |  |  |  | 115,000 |
Total deferred tax assets |  |  | 47,310,000 |  |  |  | 42,485,000 |
Valuation reserve |  |  | (46,290,000 | ) |  |  | (41,610,000 | )
Total deferred tax assets |  |  | 1,020,000 |  |  |  | 875,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Warrant derivative liabilities |  |  | (650,000 | ) |  |  | (455,000 | )
Intangible assets |  |  | (230,000 | ) |  |  | (265,000 | )
Domestic international sales company |  |  | (140,000 | ) |  |  | (155,000 | )
Total deferred tax liabilities |  |  | (1,020,000 | ) |  |  | (875,000 | )
Net deferred tax assets (liability) |  | $ | — |  |  | $ | — |
SCHEDULE OF FEDERAL NET OPERATING LOSS CARRY FORWARDS | As of December 31, 2024, the Company had the following Federal net operating loss carry-forwards available to offset future taxable income: SCHEDULE OF FEDERAL NET OPERATING LOSS CARRY FORWARDS
|  | Amount |
Tax years generated: |  |  |  |
2017 and before |  | $ | 49,459,000 |
2018 and after |  |  | 109,821,000 |
Federal net operating loss carry-forwards available |  | $ | 159,280,000 |

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