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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFITS | A reconciliation of the U.S. federal statutory income tax rate of 21% to our effective income tax rate from continuing operations is as follows (dollars in thousands): SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFITS
|  | December 31, 2025 |  |  | December 31, 2024 |
Pretax income (loss) |  | $ | (43,907 | ) |  |  |  |  |  | $ | (34,906 | ) |  |  |  |
U.S. federal statutory tax |  |  | (9,220 | ) |  |  | 21.0 | % |  |  | (7,330 | ) |  |  | 21.0 | %
California state tax, net of federal tax benefit and related valuation allowance |  |  | — |  |  |  | 0.0 | % |  |  | — |  |  |  | 0.0 | %
Foreign tax effects |  |  | — |  |  |  | 0.0 | % |  |  | — |  |  |  | 0.0 | %
Effect of changes in tax laws or rates |  |  | — |  |  |  | 0.0 | % |  |  | — |  |  |  | 0.0 | %
Research tax credit |  |  | (752 | ) |  |  | 1.7 | % |  |  | (650 | ) |  |  | 1.8 | %
Change in valuation allowance |  |  | 6,491 |  |  |  | (14.8 | )% |  |  | 8,954 |  |  |  | (25.7 | )%
Nontaxable or nondeductible items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Meals and entertainment |  |  | 9 |  |  |  | 0.0 | % |  |  | 10 |  |  |  | (0.1 | )%
Change in uncertain tax positions |  |  | — |  |  |  | 0.0 | % |  |  | — |  |  |  | 0.0 | %
Other adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax adjustments |  |  | 3,472 |  |  |  | (7.9 | )% |  |  | (984 | ) |  |  | 2.8 | %
Income tax expense |  | $ | — |  |  |  | — |  |  | $ | — |  |  |  | — |
SCHEDULE OF DEFERRED TAX ASSETS | Significant components of the Company’s deferred tax assets as of December 31, 2025, and 2024 were as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS
|  | December 31, 2025 |  |  | December 31, 2024 |
Deferred tax assets |  |  |  |  |  |  |  |
Capitalized start-up costs |  | $ | 8,217 |  |  | $ | 8,901 |
Capitalized research and development costs |  |  | 10,844 |  |  |  | 12,572 |
Stock compensation |  |  | 16,963 |  |  |  | 17,893 |
Net operating loss carryforward |  |  | 20,349 |  |  |  | 12,255 |
Warrants |  |  | 3,675 |  |  |  | --- |
Deferred revenue |  |  | 1,141 |  |  |  | 1,143 |
Intangible assets |  |  | 283 |  |  |  | 261 |
Fixed assets |  |  | 23 |  |  |  | 54 |
Right of use lease liability |  |  | 411 |  |  |  | 699 |
Unrealized losses |  |  | 78 |  |  |  | 21 |
Research tax credit carryforward |  |  | 3,869 |  |  |  | 3,117 |
Total deferred tax assets |  |  | 65,853 |  |  |  | 56,916 |
Deferred tax liability: |  |  |  |  |  |  |  |
Right of use lease asset |  |  | (343 | ) |  |  | (589 | )
Net deferred tax asset before valuation allowance |  |  | 65,510 |  |  |  | 56,327 |
Valuation allowance |  | $ | (65,510 | ) |  | $ | (56,327 | )
Net deferred tax assets |  |  | - |  |  |  | - |

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