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EQUITY-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Fair Value Assumptions

			Three Months Ended March 31
			2022
Risk-free interest rate			1.62%-1.70%
Volatility			125.19% 126.42%
Expected life (years)			5.00-6.00
Expected dividend yield			0%

Schedule of Stock Option Activity

The following table summarizes stock option activity for employees and non-employees for the three months ended March 31, 2023 and 2022:

			Shares						Weighted-Average Exercise Price						Weighted-Average Remaining Contractual Term (in years)						Aggregate Intrinsic Value
Outstanding at December 31, 2021			63,919						$	68.75					8.50						$	—
Granted			50,160						$	12.00
Exercised			—
Forfeited			—
Expired			—
Outstanding at March 31, 2022			114,079						$	43.75					8.94						$	—
Exercisable at March 31, 2022			30,756						$	111.50					8.01						$	—
Outstanding at December 31, 2022			107,128						$	23.67					8.29						$	—
Granted			—
Exercised			—
Forfeited			—
Expired			—
Outstanding at March 31, 2023			107,128						$	23.67					8.04						$	—
Exercisable at March 31, 2023			59,870						$	28.30					7.83						$	—

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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-Name Accounting Standards Codification
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