Polarityte (RGTPQ) 10-K 27 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 20, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-32404
Entity Registrant Name	POLARITYTE, INC.
Entity Central Index Key	0001076682
Entity Tax Identification Number	06-1529524
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1960 S. 4250 West
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84104
City Area Code	(800)
Local Phone Number	560-3983
Title of 12(b) Security	Common Stock, par value $0.001
Trading Symbol	PTE
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 7,013,749
Entity Common Stock, Shares Outstanding		7,323,755
Documents Incorporated by Reference	None
ICFR Auditor Attestation Flag	false
Auditor Name	EisnerAmper LLP
Auditor Location	Iselin, New Jersey
Auditor Firm ID	274

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents		$ 11,446	$ 19,375
Accounts receivable, net			978
Assets held for sale		700	441
Prepaid expenses and other current assets		1,109	1,595
Total current assets		13,255	22,389
Property and equipment, net		1,775	6,923
Operating lease right-of-use assets		6,906	1,146
Other assets		911	720
TOTAL ASSETS		22,847	31,178
Current liabilities
Accounts payable and accrued expenses		1,380	3,115
Other current liabilities		687	1,520
Deferred revenue			74
Total current liabilities		2,067	4,709
Common stock warrant liability		1,489	6,844
Operating lease liabilities		2,632	43
Finance lease liabilities		41	338
Total liabilities		6,229	11,934
Commitments and Contingencies (Note 17)
STOCKHOLDERS’ EQUITY
Preferred stock – 25,000,000 shares authorized, 0 shares issued and outstanding at December 31, 2022 and 2021
Common stock - $.001 par value; 250,000,000 shares authorized; 7,258,186 and 3,299,379 shares issued and outstanding at December 31, 2022 and 2021, respectively	[1]	7	3
Additional paid-in capital		532,842	527,639
Accumulated deficit		(516,231)	(508,398)
Total stockholders’ equity		16,618	19,244
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$ 22,847	$ 31,178
[1]Giving retroactive effect to the 1-for-25

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares outstanding	7,258,186	3,299,379
Common stock, shares issued	7,258,186	3,299,379

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Net revenues
Total net revenues		$ 814	$ 9,404
Cost of revenues
Total costs of revenues		616	4,316
Gross profit		198	5,088
Operating costs and expenses
Research and development		11,048	14,182
General and administrative		15,027	20,476
Sales and marketing			2,808
Restructuring and other charges		103	678
Gain on sale of property and equipment		(4,000)
Impairment of assets held for sale		393
Impairment of goodwill and intangible assets			630
Total operating costs and expenses		22,571	38,774
Operating loss		(22,373)	(33,686)
Other income (expense), net
Gain on extinguishment of debt			3,612
Change in fair value of common stock warrant liability		14,468	4,995
Inducement loss on sale of liability classified warrants			(5,197)
Interest expense, net		(11)	(127)
Other income, net		83	216
Net loss		$ (7,833)	$ (30,187)
Net loss per share attributable to common stockholders
Basic	[1]	$ (1.14)	$ (9.43)
Diluted	[1]	$ (1.67)	$ (9.43)
Weighted average shares outstanding
Basic	[1],[2]	6,853,169	3,200,561
Diluted	[1]	7,665,190	3,200,561
Product [Member]
Net revenues
Total net revenues			$ 3,076
Cost of revenues
Total costs of revenues			448
Service [Member]
Net revenues
Total net revenues		814	6,328
Cost of revenues
Total costs of revenues		$ 616	$ 3,868
[1]Giving retroactive effect to the 1-for-25 209,522 96,836 2,722,818 488,659 545,000 1,689,159

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical)	May 16, 2022	May 12, 2022
Income Statement [Abstract]
Reverse stock split	1-for-25	1-for-25 (“Reverse Stock Split”)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands		Preferred Stock [Member] Convertible Preferred Stock [Member]	Common Stock [Member]		Additional Paid-in Capital [Member]	[1]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020			$ 2	[1]	$ 505,547		$ (478,211)	$ 27,338
Balance, shares at Dec. 31, 2020			2,194,284	[1]
Issuance of common stock and pre-funded warrants through underwritten offering, net of issuance costs of $173				[1]	1,255			1,255
Issuance of common stock and pre-funded warrants through underwritten offering, shares	[1]		266,800
Issuance of common stock upon exercise of warrants			$ 1	[1]	6,670			6,671
Issuance of common stock upon exercise of warrants, shares	[1]		428,542
Reclassification of warrant liability upon exercise				[1]	8,964			8,964
Issuance of common stock upon exercise of prefunded warrants				[1]	8			8
Issuance of common stock upon exercise of pre-funded warrants, shares	[1]		306,358
Stock-based compensation expense				[1]	5,600			5,600
Stock option exercises				[1]	3			3
Stock option exercises, shares	[1]		100
Purchase of ESPP shares				[1]	55			55
Purchase of ESPP shares, shares	[1]		4,076
Vesting of restricted stock units				[1]
Vesting of restricted stock units, shares	[1]		125,063
Shares withheld for tax withholding				[1]	(463)			(463)
Shares withheld for tax withholding, shares	[1]		(24,326)
Forfeiture of restricted stock awards				[1]
Forfeiture of restricted stock awards, shares	[1]		(1,518)
Net loss				[1]			(30,187)	(30,187)
Balance at Dec. 31, 2021			$ 3	[1]	527,639		(508,398)	19,244
Balance, shares at Dec. 31, 2021			3,299,379	[1]
Issuance of common stock and pre-funded warrants through underwritten offering, net of issuance costs of $173				[1]	1,840			1,840
Issuance of common stock and pre-funded warrants through underwritten offering, shares	[1]		445,500
Issuance of common stock upon exercise of prefunded warrants			$ 3	[1]				3
Issuance of common stock upon exercise of pre-funded warrants, shares	[1]		2,722,818
Stock-based compensation expense				[1]	1,857			1,857
Vesting of restricted stock units				[1]
Vesting of restricted stock units, shares	[1]		137,259
Shares withheld for tax withholding				[1]	(181)			(181)
Shares withheld for tax withholding, shares	[1]		(22,732)
Net loss				[1]			(7,833)	(7,833)
Issuance of preferred stock and warrants through underwritten offering, net of issuance costs of $184				[1]	1,685			1,685
Issuance of preferred stock and warrants through underwritten offering, net of issuance costs, shares		5,000
Issuance of common stock upon conversion of preferred stock			$ 1	[1]	(1)
Issuance of common stock upon conversion of preferred stock, shares		(5,000)	655,738	[1]
Fractional shares issued for reverse stock split				[1]
Fractional shares issued for reverse stock split, shares	[1]		17,024
Purchase of ESPP shares				[1]	3			3
Purchase of ESPP shares, shares	[1]		3,200
Balance at Dec. 31, 2022			$ 7	[1]	$ 532,842		$ (516,231)	$ 16,618
Balance, shares at Dec. 31, 2022			7,258,186	[1]
[1] Giving retroactive effect to the 1-for-25

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Underwritten Offering [Member] | Common Stock [Member]
Debt issuance costs, net	$ 173	$ 114
Underwritten Offering [Member] | Preferred Stock [Member]
Debt issuance costs, net	$ 184

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (7,833)	$ (30,187)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	1,857	5,381
Depreciation and amortization	1,507	2,652
Impairment of goodwill and intangible assets		630
Impairment of assets held for sale	393
Amortization of intangible assets		190
Bad debt expense		75
Inventory write-off		747
Gain on sale and leaseback transaction	(4,000)
Gain on extinguishment of debt – PPP loan		(3,612)
Change in fair value of common stock warrant liability	(14,468)	(4,995)
Inducement loss on sale of liability classified warrants		5,197
Loss on restructuring and other charges		321
Loss on sale of property and equipment	37	12
Gain on sale of subsidiary and property	(32)
Loss on abandonment of property and equipment and ROU assets	448	209
Other non-cash adjustments	(10)	(45)
Changes in operating assets and liabilities:
Accounts receivable	396	2,766
Inventory		136
Prepaid expenses and other current assets	696	(603)
Operating lease right-of-use assets	1,227	1,318
Other assets/liabilities, net	(1)	(248)
Accounts payable and accrued expenses	(1,578)	(1,047)
Other current liabilities	(12)	(29)
Deferred revenue	(51)	(94)
Operating lease liabilities	(1,173)	(1,404)
Net cash used in operating activities	(22,597)	(22,630)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(37)	(123)
Proceeds from sale of property and equipment	253	27
Proceeds from sale of subsidiary and property, net of selling expenses and cash sold	2,327
Net cash provided by/(used in) investing activities	2,543	(96)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from other financing arrangements	17,500
Proceeds from insurance financing arrangements	1,027	1,028
Principal payments on real estate financing lease	(17,500)
Principal payments on term note payable and financing arrangements	(1,041)	(1,054)
Principal payments on equipment financing leases	(323)	(555)
Net proceeds from the sale of common stock, warrants and pre-funded warrants	7,823	9,884
Proceeds from the sale of new warrants		1,002
Proceeds from warrants exercised		6,671
Proceeds from pre-funded warrants exercised	3	8
Net proceeds from the sale of preferred stock and warrants	4,814
Cash paid for tax withholdings related to net share settlement	(181)	(463)
Proceeds from stock options exercised		3
Proceeds from ESPP purchase	3	55
Net cash provided by financing activities	12,125	16,579
Net decrease in cash and cash equivalents	(7,929)	(6,147)
Cash and cash equivalents - beginning of period	19,375	25,522
Cash and cash equivalents - end of period	11,446	19,375
Supplemental cash flow information:
Cash paid for interest	69	118
Supplemental schedule of non-cash investing and financing activities:
Fair value of placement agent warrants issued in connection with offering	417	838
Reclassification of warrant liability to stockholders’ equity upon exercise of warrant		8,964
Conversion of Series A and Series B preferred stock into common stock	16
Allocation of proceeds to warrant liability	9,113	8,629
Unpaid liability for acquisition of property and equipment		21
Right-of-use asset obtained in exchange for operating lease liability	2,978	42
Property and equipment obtained in exchange for finance lease liability	17,500
Deferred and accrued offering costs		400
Reclassification of equipment to assets held for sale	700	441
Sales of assets held for sale in exchange for a note receivable	400
Settlement of other financing arrangements through contribution of property	$ 17,500

PRINCIPAL BUSINESS ACTIVITY AND

PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION	1. PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION PolarityTE, Inc. (together with its subsidiaries, the “Company”) is a clinical stage biotechnology company developing regenerative tissue products and biomaterials. The Company also operated a laboratory testing and clinical research business until the end of April 2022. The Company’s first regenerative tissue product is SkinTE. In July 2021, the Company submitted an investigational new drug application (“IND”) for SkinTE to the United States Food and Drug Administration (the “FDA”) through its subsidiary, PolarityTE MD, Inc. Prior to June 1, 2021, the Company sold SkinTE under Section 361 of the Public Health Service Act in 2020 and into 2021 and, after the Company’s decision to file an IND under Section 351 of that Act, under an enforcement discretion position stated by the FDA in a regenerative medicine policy framework to help facilitate regenerative medicine therapies. The FDA’s stated period of enforcement discretion ended May 31, 2021. Consequently, the Company terminated commercial sales of SkinTE on May 31, 2021, and ceased its SkinTE commercial operations, and has transitioned to a clinical stage company pursuing an IND for SkinTE. As a result, there are no product sales from commercial SkinTE after June 2021. The only revenues recognized subsequent to June 2021 for SkinTE were n ominal amounts collected on accounts for product shipped prior to the end of May 2021 that were not previously recognized because of concerns with collectability. No revenue for SkinTE was recognized during the year ended December 31, 2022. At the beginning of May 2018, the Company acquired a preclinical research and veterinary sciences business, which had been used for preclinical studies on the Company’s regenerative tissue products and to offer preclinical research services to unrelated third parties on a contract basis. The Company sold the business at the end of April 2022 and ceased to recognize services revenues after the sale. Consequently, the Company is no longer engaged in any revenue generating business activity and its operations are now focused on advancing the IND for SkinTE.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Principles of Consolidation Use of estimates Segments two The contract services reporting segment operated primarily through IBEX Preclinical Research, Inc. (“IBEX”). Utah CRO Services, Inc., a Nevada corporation (“Utah CRO”), is the Company’s direct subsidiary and held all the outstanding capital stock of IBEX (the “IBEX Shares”). Utah CRO also held all the member interest of IBEX Property LLC, a Nevada limited liability company (“IBEX Property”), that owned two unencumbered parcels of real property in Logan, Utah, consisting of approximately 1.75 Cash and cash equivalents Concentration of Credit Risk. 250,000 Accounts Receivable no 0.2 Inventory 0.7 0.3 0.4 No Assets Held for Sale Property and Equipment three eight Leases The Company has lease agreements with lease and non-lease components. As allowed under ASC 842, the Company has elected not to separate lease and non-lease components for any leases involving real estate and office equipment classes of assets and, as a result, accounts for the lease and non-lease components as a single lease component. The Company has also elected not to apply the recognition requirement of ASC 842 to leases with a term of 12 months or less for all classes of assets. Goodwill and Intangible Assets Goodwill is tested for impairment at a reporting unit level by performing either a qualitative or quantitative analysis. The qualitative analysis is an assessment of factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then no further testing is necessary. If the Company concludes otherwise, a quantitative analysis is performed by comparing the fair value of a reporting unit to its carrying amount. If the fair value exceeds the carrying value, there is no impairment. If the fair value is less than the carrying value, an impairment charge is recorded for the difference between the fair value and the carrying value. For the year ended December 31, 2021, the Company performed a qualitative assessment and concluded that it is more likely than not that the fair value of the IBEX reporting unit was less than its carrying value which resulted in the Company also performing a quantitative analysis. The results of the quantitative analysis showed the carrying value of the reporting unit exceeding its fair value. Intangible assets deemed to have finite lives are amortized on a straight-line basis over their estimated useful lives, which generally range from one to eleven years. The useful life is the period over which the asset is expected to contribute directly, or indirectly, to its future cash flows. Intangible assets are reviewed for impairment when certain events or circumstances exist. For amortizable intangible assets, impairment exists when the undiscounted cash flows exceed its carrying value and an impairment charge would be recorded for the excess of the carrying value over its fair value. At least annually, the remaining useful life is evaluated. For the year ended December 31, 2021, the Company identified indicators of impairment which led the Company to perform an assessment that resulted in carrying values of the intangible assets exceeding the undiscounted cash flows. As a result of the goodwill and intangible assets impairment analyses, the Company determined that goodwill and intangible assets of the IBEX reporting unit were fully impaired and recorded impairment charges of $ 0.6 within the Company’s contract services business segment and are included in impairment of goodwill and intangible assets within the accompanying consolidated statement of operations. No Impairment of Long-Lived Assets Offering Costs Capitalized Software Revenue Recognition The Company recorded product revenues primarily from the sale of SkinTE, its regenerative tissue products. When the Company marketed its SkinTE product, it was sold to healthcare providers (customers), primarily through direct sales representatives. Product revenues consisted of a single performance obligation that the Company satisfies at a point in time. In general, the Company recognized product revenue upon delivery to the customer. In the contract services segment, the Company recorded service revenues from the sale of its preclinical research services, which included delivery of preclinical studies and other research services to unrelated third parties. Service revenues generally consisted of a single performance obligation that the Company satisfied over time using an input method based on costs incurred to date relative to the total costs expected to be required to satisfy the performance obligation. The Company believes that this method provides an appropriate measure of the transfer of services over the term of the performance obligation based on the remaining services needed to satisfy the obligation. This required the Company to make reasonable estimates of the extent of progress toward completion of the contract. As a result, unbilled receivables and deferred revenue were recognized based on payment timing and work completed. Generally, a portion of the payment was due upfront and the remainder upon completion of the contract, with most contracts completing in less than a year. Contract services also included research and laboratory testing services to unrelated third parties on a contract basis. Due to the short-term nature of the services, these customer contracts generally consisted of a single performance obligation that the Company satisfied at a point in time. The Company satisfied the single performance obligation and recognized revenue upon delivery of testing results to the customer. As of December 31, 2022 and December 31, 2021, the Company had unbilled receivables of zero 0.5 zero 0.1 0.1 Any costs incurred to obtain a contract would be recognized as product is shipped. The Company considers a significant customer to be one that comprises more than 10% of net revenues or accounts receivable. The Company did not have revenue in 2022 other than the revenue related to its IBEX business that was sold during 2022. The following table contains revenues as presented in the consolidated statements of operations disaggregated by services and products. SCHEDULE OF REVENUE DISAGGREGATED BY SERVICES AND PRODUCTS For the Year Ended December 31, 2022 For the Year Ended December 31, 2021 Regenerative Medicine Products SkinTE Products $ – $ 3,076 Contract Services Lab Testing Services – 1,877 Preclinical Research Services 814 4,451 814 6,328 Total Net Revenues $ 814 $ 9,404 Research and Development Expenses Accruals for Clinical Trials Common Stock Warrant Liability Stock-Based Compensation The fair value for options issued is estimated at the date of grant using a Black-Scholes option-pricing model. The risk-free rate is derived from the U.S. Treasury yield curve in effect at the time of the grant commensurate with the expected term of the option The fair value of restricted stock grants is measured based on the fair market value of the Company’s common stock on the date of grant and recognized as compensation expense over the vesting period of, generally, six months to three years. Income Taxes Reverse Stock Split 1-for-25 (“Reverse Stock Split”) 17,024 The Company accounted for the reverse stock split on a retrospective basis pursuant to ASC 260 Earnings Per Share Net Loss Per Share Gains on warrant liabilities are only considered dilutive when the average market price of the common stock during the period exceeds the exercise price of the warrants. All common stock warrants issued participate on a one-for-one basis with common stock in the distribution of dividends, if and when declared by the Board of Directors, on the Company’s common stock. For purposes of computing earnings per share (EPS), these warrants are considered to participate with common stock in earnings of the Company. Therefore, the Company calculates basic and diluted EPS using the two-class method. Under the two-class method, net income for the period is allocated between common stockholders and participating securities according to dividends declared and participation rights in undistributed earnings. No loss was allocated to the warrants for the years ended December 31, 2022 and December 31, 2021 as results of operations were a loss for each period and the warrant holders are not required to absorb losses. The Company has issued pre-funded warrants from time to time at an exercise price of $ 0.025 Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326) Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815) and Leases (Topic 842): Effective Dates Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40)

LIQUIDITY AND GOING CONCERN

LIQUIDITY AND GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN	3. LIQUIDITY AND GOING CONCERN The Company is a clinical stage biotechnology company that has incurred recurring losses and negative cash flows from operations since commencing its biotechnology business in 2017. As of December 31, 2022, the Company had an accumulated deficit of $ 516.2 11.4 These financial statements have been prepared on a going concern basis, which assumes the Company will continue to realize its assets and settle its liabilities in the normal course of business. The Company’s significant operating losses raise substantial doubt regarding the Company’s ability to continue as a going concern for at least one year from the date of issuance of these consolidated financial statements. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts of liabilities that might result from the outcome of this uncertainty. Consequently, the future success of the Company depends on its ability to attract additional capital and, ultimately, on its ability to successfully complete the regulatory approval process for its product, SkinTE, and develop future profitable operations. The Company will seek additional capital through equity offerings or debt financing. However, such financing may not be available in the future on favorable terms, if at all.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE	4. FAIR VALUE In accordance with ASC 820, Fair Value Measurements and Disclosures ● Level 1: Observable inputs such as quoted prices in active markets for identical instruments. ● Level 2: Quoted prices for similar instruments that are directly or indirectly observable in the market. ● Level 3: Significant unobservable inputs supported by little or no market activity. Financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, for which determination of fair value requires significant judgment or estimation. Financial instruments measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. There were no transfers within the hierarchy for any of the periods presented. The following table sets forth the fair value of the Company’s financial assets and liabilities measured on a recurring basis by level within the fair value hierarchy (in thousands): SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS December 31, 2022 Level 1 Level 2 Level 3 Total Liabilities Common stock warrant liability $ – $ – $ 1,489 $ 1,489 Total $ – $ – $ 1,489 $ 1,489 December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Common stock warrant liability $ – $ – $ 6,844 $ 6,844 Total $ – $ – $ 6,844 $ 6,844 The Company assesses its assets held for sale, long-lived assets, including property, equipment, ROU assets, intangible assets, and goodwill, at their estimated fair value on a non-recurring basis. The Company reviews the carrying amounts of such assets when events indicate that their carrying amounts may not be recoverable. Any resulting impairment would require that the asset be recorded at its fair value. During the year ended December 31, 2022, the Company recognized an impairment charge of $ 0.4 0.6 0.4 The following table presents the change in fair value of the liability classified common stock warrants for the year ended December 31, 2022 (in thousands): SCHEDULE OF FAIR VALUE OF LIABILITY CLASSIFIED COMMON STOCK WARRANTS Fair Value at December 31, 2021 Initial Fair Value at Issuance (Gain) Loss Upon Change in Fair Value Fair Value at December 31, 2022 Warrant liabilities February 14, 2020 issuance $ 291 $ – $ (283 ) $ 8 December 23, 2020 issuance 239 – (237 ) 2 January 14, 2021 issuance 3,345 – (3,273 ) 72 January 25, 2021 issuance 2,969 – (2,905 ) 64 March 16, 2022 issuance – 3,129 (3,103 ) 26 June 8, 2022 issuance – 5,984 (4,667 ) 1,317 Total $ 6,844 $ 9,113 $ (14,468 ) $ 1,489 The following table presents the change in fair value of the liability classified common stock warrants for the year ended December 31, 2021 (in thousands): Fair Value at December 31, 2020 Initial Fair Value at Issuance (Gain) Loss Upon Change in Fair Value Liability Reduction Due to Exercises Fair Value at December 31, 2021 Warrant liabilities February 14, 2020 issuance $ 328 $ – $ (37 ) $ – $ 291 December 23, 2020 issuance 5,647 – 3,556 (8,964 ) 239 January 14, 2021 issuance – 8,629 (5,284 ) – 3,345 January 25, 2021 issuance (1) – 6,199 (3,230 ) – 2,969 Inducement loss on initial fair value (1) – – 5,197 – – Total $ 5,975 $ 14,828 $ 202 $ (8,964 ) $ 6,844 (1) Concurrent with the issuance of the January 25, 2021 warrants, upon the exercise of the December 23, 2020 warrants, an inducement loss of $ 5.2 6.2 1.0 The Company uses the Monte Carlo valuation model to determine the fair value of the liability classified warrants outstanding during 2022 and 2021. Input assumptions for these freestanding instruments are as follows: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS LIABILITY For the Year Ended December 31, 2022 Stock price $ 0.66 8.55 Exercise price $ 2.40 34.50 Risk-free rate 1.95 4.66 % Volatility 98.4 127.7 % Remaining term (years) 1.21 5.00 For the Year Ended December 31, 2021 Stock price $ 14.75 30.25 Exercise price $ 2.50 34.50 Risk-free rate 0.42 1.27 % Volatility 99.0 103.9 % Remaining term (years) 4.00 5.90

ASSET AND LIABILITIES HELD FOR

ASSET AND LIABILITIES HELD FOR SALE	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
ASSET AND LIABILITIES HELD FOR SALE	5. ASSET AND LIABILITIES HELD FOR SALE Equipment In November 2021, the Company committed to a plan to sell a variety of lab equipment within the regenerative medicine products reporting segment. The lab equipment has been designated as held for sale and is presented as such within the consolidated balance sheets as of December 31, 2022, and December 31, 2021. In September 2022, the Company committed to a plan to sell a variety of additional lab equipment. The lab equipment has been designated as held for sale and is presented as such within the consolidated balance sheet as of December 31, 2022. During the year ended December 31, 2022, the Company recorded an impairment of $ 0.4 IBEX Sale At the beginning of May 2018, the Company acquired a preclinical research and veterinary sciences business, which has been used for preclinical studies on the Company’s regenerative tissue products and to offer preclinical research services to unrelated third parties on a contract basis. The Company operated this business through its indirect subsidiary, IBEX Preclinical Research, Inc. (“IBEX”). Utah CRO Services, Inc., a Nevada corporation (“Utah CRO”), is a direct subsidiary of the Company and held all the outstanding capital stock of IBEX (the “IBEX Shares”). Utah CRO also holds all the member interest of IBEX Property LLC, a Nevada limited liability company (“IBEX Property”), that owned two unencumbered parcels of real property in Logan, Utah, consisting of approximately 1.75 In March 2022, the Company reached a nonbinding understanding with an unrelated third party that contemplated the sale of IBEX, which operates within the contract services reporting segment, along with IBEX Property. The assets and liabilities related to IBEX were designated as held for sale. The Company measured the assets and liabilities held for sale at the lower of their carrying value or fair value less costs to sell. The operating results of IBEX did not qualify for reporting as discontinued operations. On April 14, 2022, Utah CRO entered into a Stock Purchase Agreement (the “Stock Agreement”) with an unrelated third party (“Buyer”), pursuant to which Utah CRO agreed to sell all the outstanding IBEX Shares to Buyer in exchange for an unsecured promissory note in the principal amount of $ 0.4 10 five-year 2.8 0.4 2.3 0.4

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
PREPAID EXPENSES AND OTHER CURRENT ASSETS	6. PREPAID EXPENSES AND OTHER CURRENT ASSETS The following table presents the major components of prepaid expenses and other current assets (in thousands): SCHEDULE OF PREPAID EXPENSE AND OTHER CURRENT ASSETS December 31, 2022 December 31, 2021 Other current receivable $ 332 $ 67 Short term deposit – 150 Prepaid insurance 239 239 Prepaid expenses 440 445 Deferred offering costs 98 694 Total prepaid expenses and other current assets $ 1,109 $ 1,595

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	7. PROPERTY AND EQUIPMENT, NET The following table presents the components of property and equipment, net (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, 2022 December 31, 2021 Machinery and equipment $ 4,436 $ 8,502 Land and buildings – 2,000 Computers and software 570 1,129 Leasehold improvements 1,808 2,107 Construction in progress – 133 Furniture and equipment 100 123 Total property and equipment, gross 6,914 13,994 Accumulated depreciation (5,139 ) (7,071 ) Total property and equipment, net $ 1,775 $ 6,923 The Company sold SkinTE under Section 361 of the Public Health Service Act in 2020 and into 2021 and, after the Company’s decision to file an IND under Section 351 of that Act, under an enforcement discretion position stated by the FDA in a regenerative medicine policy framework to help facilitate regenerative medicine therapies. The FDA’s stated period of enforcement discretion ended May 31, 2021. Consequently, the Company terminated commercial sales of SkinTE on May 31, 2021, and ceased its SkinTE commercial operations. As a result, there are no product sales from commercial SkinTE after June 2021 and the Company has eliminated or reduced costs associated with commercial sales of SkinTE. The Company evaluated the future use of its commercial property and equipment and recorded an impairment charge of approximately $ 0.4 Depreciation and amortization expense for property and equipment, including assets acquired under financing leases was as follows (in thousands): SCHEDULE OF DEPRECIATION AND AMORTIZATION EXPENSE 2022 2021 For the Year Ended December 31, 2022 2021 General and administrative expense $ 82 $ 739 Research and development expense 1,425 1,913 Total depreciation and amortization expense $ 1,507 $ 2,652

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases
LEASES	8. LEASES The Company leases facilities and certain equipment under noncancelable leases that expire at various dates through November 2027. These leases require monthly lease payments that may be subject to annual increases throughout the lease term. Certain of these leases may include options to extend or terminate the lease at the election of the Company. These optional periods have not been considered in the determination of the ROU assets or lease liabilities associated with these leases as the Company did not consider it reasonably certain it would exercise the options. Operating Leases On December 27, 2017, the Company entered into a commercial lease agreement (the “Adcomp Lease”) with Adcomp LLC (“Adcomp”) pursuant to which the Company leased approximately 178,528 five years November 30, 2022 The Company had a one-time option to renew for an additional five years nd an option to purchase the Property at a purchase price of $ 17.5 The initial base rent under this lease was $ 98,190 3.0% Because the rate implicit in the lease is not readily determinable, the Company used an incremental borrowing rate of 10% On October 25, 2021, the Company signed a Purchase and Sale Agreement, the terms of which were finalized on December 10, 2021, and subsequently amended by Amendment No. 1 thereto dated March 15, 2022 (the “BCG Agreement”), with an unrelated third-party BCG Acquisitions LLC (“BCG”). Under the BCG Agreement the Company agreed to sell the Property to BCG or its assigns for $ 17.5 150,000 On December 16, 2021, the Company gave written notice to Adcomp of its election to exercise the option to purchase the Property, and on March 14, 2022, the Company entered into a definitive purchase and sale agreement with Adcomp (the “Purchase Agreement”). In connection with exercising the option to purchase the Property, the Company made an earnest money deposit of $ 150,000 The Purchase Agreement and BCG Agreement provided for closing of the transactions described above on November 15, 2022, and also provided for an option to extend the closing to November 30, 2022. On November 9, 2022, BCG and the Company entered into an Addendum to the BCG Agreement providing, in part, for BCG exercising its right to extend the closing to November 30, 2022, in consideration of making an extension deposit with the escrow holder of $ 50,000 50,000 The Addendum also provided that BCG would arrange financing from a third-party lender for the Subsidiary to apply to the purchase of the Property under the Purchase Agreement with Adcomp and that BCG would provide such credit enhancements and accommodations necessary to obtain such financing in consideration of the terms of the Addendum that contemplated BCG or its assigns acquiring ownership of the Subsidiary concurrently with the Subsidiary’s acquisition of the Property from Adcomp. The following transactions occurred concurrently on November 30, 2022: ● BC1960 made an unsecured loan of $ 9.4 9 200,000 200,000 ● A third-party lender made available cash in the amount of $ 11.0 8.1 ● Upon payment of the purchase price for the Property and closing costs, Adcomp transferred title to the Property and related fixtures, equipment, and personal property appurtenant thereto to the Subsidiary; ● The Company assigned and transferred to BC1960 all of the membership interest of the Subsidiary as payment in full of the unsecured loan of $ 9.4 ● The Subsidiary and the Company entered into a lease for a portion of the Property. The execution of the purchase option became reasonably certain of exercise on November 30, 2022 and the Company reassessed the lease classification and remeasured the lease liability immediately prior to the execution of the purchase option. The lease was reclassified to a finance lease and the lease liability remeasured to include the purchase option amount. In connection with the transaction, the Company recognized a gain on sale of $ 4.0 which is the difference between the fair value of the property sold and the sale price recorded within operating expenses on the consolidated statement of operations. Under the lease between the Company and Subsidiary that was effectuated November 30, 2022, the Company is leasing approximately 63,156 The initial term of the lease is five years November 30, 2027 The Company has a one-time option to renew for an additional five years. The initial base rent under this lease is $ 59,998 4.0 10 In April 2019, the Company entered into an operating lease to obtain 6,307 The lease provided for monthly lease payments subject to annual increases and had an expiration date in April 2024. 0.3 In November 2021, the Company entered into an operating lease to obtain office equipment with Pacific Office Automation, Inc. The initial term of the lease is three years The initial base rent under this lease is $ 3,983 0.1 7.42% Financing Leases In November 2018 and April 2019, the Company entered into financing leases primarily for laboratory equipment used in research and development activities. The financing leases have remaining terms that range from 6 16 10% In the fourth quarter of 2021, management recorded $ 0.2 0.3 As of December 31, 2022, the maturities of operating and finance lease liabilities were as follows (in thousands): SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES Operating leases* Finance leases 2023 $ 670 $ 312 2024 793 42 2025 781 – 2026 813 – 2027 772 – Total lease payments 3,829 354 Less: Imputed interest (803 ) (20 ) Total $ 3,026 $ 334 * 2023 amounts as shown above are net of cash inflows for tenant improvement allowances expected to be received during the year. Supplemental balance sheet information related to leases was as follows (in thousands): SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO FINANCE AND OPERATING LEASES Finance leases December 31, 2022 December 31, 2021 Finance lease right-of-use assets included within property and equipment, net $ 4 $ 461 Current finance lease liabilities included within other current liabilities $ 293 $ 329 Non-current finance lease liabilities included within other long-term liabilities 41 338 Total $ 334 $ 667 Total finance lease liabilities $ 334 $ 667 Operating leases December 31, 2022 December 31, 2021 Current operating lease liabilities included within other current liabilities $ 394 $ 1,169 Operating lease liabilities – non-current 2,632 43 Total $ 3,026 $ 1,212 Total operating lease liabilities $ 3,026 $ 1,212 The components of lease expense were as follows (in thousands): SUMMARY OF COMPONENTS OF LEASE EXPENSE 2022 2021 For the Year Ended December 31, 2022 2021 Operating lease costs included within operating costs and expenses $ 1,298 $ 1,511 Finance lease costs: Amortization of right of use assets $ 185 $ 617 Interest on lease liabilities 47 99 Total $ 232 $ 716 Supplemental cash flow information related to leases was as follows (in thousands): SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES 2022 2021 For the Year Ended December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash out flows from operating leases $ 1,245 $ 1,596 Operating cash out flows from finance leases $ 47 $ 99 Financing cash out flows from finance leases $ 17,823 $ 555 Lease liabilities arising from obtaining right-of-use assets: Operating leases $ 2,978 $ 42 Remeasurement of operating lease liability due to lease modification/termination $ – $ 386 As of December 31, 2022, the weighted average remaining operating lease term is 4.8 9.69% 1.2 9.67%

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	9. INTANGIBLE ASSETS AND GOODWILL As of December 31, 2021 the Company was exploring options with respect to IBEX, which was likely to result in curtailed operation of the business or some other disposition in 2022. For the year ended December 31, 2021, the Company performed an impairment review and concluded that goodwill and intangible assets were impaired. This resulted in the Company writing off the goodwill and intangible assets of $ 0.6 Amortization expense for intangible assets for the years ended December 31, 2022 and December 31, 2021 was approximately zero 0.2 Changes to goodwill during the year ended December 31, 2021 were as follows: SCHEDULE OF CHANGES GOODWILL Total Balance – December 31, 2020 $ 278 Impairment charge to goodwill (278 ) Balance – December 31, 2021 $ –

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following table presents the major components of accounts payable and accrued expenses (in thousands): SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES December 31, 2022 December 31, 2021 Accounts payable $ 459 $ 173 Salaries and other compensation 463 722 Legal and accounting 71 1,082 Accrued severance 16 111 Benefit plan accrual 66 102 Clinical trials 131 161 Accrued offering costs – 400 Other 174 364 Total accounts payable and accrued expenses $ 1,380 $ 3,115

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
OTHER CURRENT LIABILITIES	11. OTHER CURRENT LIABILITIES The following table presents the major components of other current liabilities (in thousands): SCHEDULE OF OTHER CURRENT LIABILITIES December 31, 2022 December 31, 2021 Current finance lease liabilities $ 293 $ 329 Current operating lease liabilities 394 1,169 Other – 22 Total other current liabilities $ 687 $ 1,520

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	12. STOCK-BASED COMPENSATION 2020, 2019 and 2017 Equity Incentive Plans 2020 Plan On October 25, 2019, the Company’s Board of Directors (the “Board”) approved the Company’s 2020 Stock Option and Incentive Plan (the “2020 Plan”). The 2020 Plan became effective on December 19, 2019, the date approved by the stockholders. The 2020 Plan provides for the grant of incentive stock options, nonqualified stock options, restricted stock, restricted stock units, stock appreciation rights, unrestricted stock awards, dividend equivalent rights, and cash-based awards to the Company’s employees, officers, directors, and consultants. The Board designated the Compensation Committee of the Board the administrator of the 2020 Plan, including determining which eligible participants will receive awards, the number of shares of common stock subject to the awards and the terms and conditions of such awards. Up to 419,549 December 19, 2029 131,872 1,450,000 1,275 2019 Plan On October 5, 2018, the Company’s Board approved the Company’s 2019 Equity Incentive Plan (the “2019 Plan”). The 2019 Plan provides for the grant of incentive stock options, nonqualified stock options, restricted stock, restricted stock units, stock appreciation rights and other types of stock-based awards to the Company’s employees, officers, directors, and consultants. The Board designated the Compensation Committee of the Board the administrator of the 2019 Plan, including determining which eligible participants will receive awards, the number of shares of common stock subject to the awards and the terms and conditions of such awards. Up to 120,000 October 5, 2028 7,350 2017 Plan On December 1, 2016, the Company’s Board approved the Company’s 2017 Equity Incentive Plan (the “2017 Plan”). The purpose of the 2017 Plan is to promote the success of the Company and to increase stockholder value by providing an additional means through the grant of awards to attract, motivate, retain and reward selected employees, consultants and other eligible persons. The 2017 Plan provides for the grant of incentive stock options, nonqualified stock options, restricted stock, restricted stock units, stock appreciation rights and other types of stock-based awards to the Company’s employees, officers, directors, and consultants. The Board designated the Compensation Committee of the Board the administrator of the 2017 Plan, including determining which eligible participants will receive awards, the number of shares of common stock subject to the awards and the terms and conditions of such awards. Up to 292,000 December 1, 2026 6,122 A summary of the Company’s employee and non-employee stock option activity is presented below: SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY Number of Shares Weighted- Average Exercise Price Outstanding – December 31, 2021 230,899 $ 197.66 Granted 520 $ 10.34 Forfeited (49,108 ) $ 229.66 Outstanding – December 31, 2022 182,311 $ 188.50 Options exercisable, December 31, 2022 169,138 $ 200.04 During the years ended December 31, 2022 and 2021, the estimated weighted-average grant-date fair value of options granted was $ 7.57 22.63 0 0.4 2.6 The aggregate intrinsic value of options outstanding and exercisable at December 31, 2022 was $ 0 5.34 33,000 1.2 Employee Stock Purchase Plan (ESPP) In May 2018, the Company adopted the Employee Stock Purchase Plan (“ESPP”). The Company has initially reserved 20,000 85 7,379 Stock-based compensation related to the ESPP for the years ended December 31, 2022 and 2021 was $ 9,007 40,000 3,200 0.94 3,000 4,076 13.50 0.1 Stock Options and ESPP Valuation The fair value of each option grant and ESPP purchase right is estimated on the date of grant using the Black-Scholes option-pricing model with the following range of assumptions: SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS For the Year Ended December 31, 2022 2021 Option grants Risk free annual interest rate 1.3 4.3 % 0.3 1.2 % Expected volatility 98.0 112.0 % 97.9 104.7 % Expected term of options (years) 4.6 4.8 4.6 4.7 Assumed dividends – – ESPP Risk free annual interest rate 0.2 4.8 % 0.1 0.2 % Expected volatility 72.8 159.2 % 98.4 125.2 % Expected term of options (years) 0.5 0.5 Assumed dividends – – Restricted Stock A summary of the Company’s employee and non-employee restricted stock activity is presented below: SCHEDULE OF SHARE-BASED COMPENSATION, RESTRICTED STOCK ACTIVITY Number of shares Unvested - December 31, 2021 206,547 Granted 203,600 Vested (1) (146,328 ) Forfeited (7,384 ) Unvested – December 31, 2022 256,435 (1) The number of vested restricted stock units and awards includes shares that were withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements. The weighted-average per share grant-date fair value of restricted stock granted during the years ended December 31, 2022 and 2021 was $ 0.87 31.24 3.8 4.7 As of December 31, 2022, there was approximately $ 0.3 1.1 Stock-Based Compensation Expense Total stock-based compensation expense related to stock options, restricted stock awards, and ESPP was as follows (in thousands): SCHEDULE OF SHARE-BASED COMPENSATION RELATED TO RESTRICTED STOCK AWARDS AND STOCK OPTIONS 2022 2021 For the Year Ended December 31, 2022 2021 General and administrative expense $ 1,402 $ 4,097 Research and development expense 455 1,146 Sales and marketing expense – 357 Total stock-based compensation expense $ 1,857 $ 5,600

SALE OF COMMON STOCK, WARRANTS

SALE OF COMMON STOCK, WARRANTS AND PRE- FUNDED WARRANTS	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SALE OF COMMON STOCK, WARRANTS AND PRE- FUNDED WARRANTS	13. SALE OF COMMON STOCK, WARRANTS AND PRE- FUNDED WARRANTS February 2020 Offering On February 14, 2020, the Company completed an underwritten offering of 425,532 425,532 58.75 70.00 February 12, 2027 70.00 2.50 402,932 1.0 11.7 12.0 1.3 The Company measured the fair value of the liability classified warrants using the Monte Carlo simulation model at December 31, 2022 and 2021, respectively, using the following inputs: SCHEDULE FOR MEASUREMENT OF FAIR VALUE OF WARRANTS February 14, 2020 Warrants December 31, 2022 December 31, 2021 Stock price $ 0.66 $ 14.68 Exercise price $ 2.40 $ 2.50 Risk-free rate 4.09 % 1.27 % Volatility 112.9 % 102.0 % Remaining term (years) 4.1 5.1 December 2020 Offering On December 23, 2020, the Company completed a registered direct offering of 218,000 0.001 209,522 427,522 18.7125 18.6875 0.025 15.60 five years The holder of the warrants could not exercise any portion of the warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage could be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent for the registered direct offering warrants to purchase up to 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering 25,651 125% 23.39 7.2 As the common stock warrants and placement agent common stock warrants could each require cash settlement in certain scenarios, the common stock warrants and placement agent common stock warrants were classified as liabilities upon issuance and were initially recorded at estimated fair values of $ 5.2 0.3 The pre-funded warrants are equity classified because they meet characteristics of the equity classification criteria. 2.5 0.3 0.5 The Company measured the fair value of the liability classified placement agent common stock warrants using the Monte Carlo simulation model at December 31, 2022 and 2021, respectively, using the following inputs: December 23, 2020 Warrants December 31, 2022 December 31, 2021 Stock price $ 0.66 $ 14.68 Exercise price $ 23.39 $ 23.39 Risk-free rate 4.22 % 1.11 % Volatility 118.7 % 103.9 % Remaining term (years) 3.0 4.0 January 2021 Offerings On January 14, 2021, the Company completed a registered direct offering of 266,800 0.001 96,836 363,636 27.50 27.475 0.025 30.00 five years The holder of the January 14 Warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent warrants to purchase 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering 21,818 125 34.375 9.2 0.8 As the January 14 Warrants and placement agent common stock warrants could each require cash settlement in certain scenarios, the January 14 Warrants and placement agent common stock warrants were classified as liabilities upon issuance and were initially recorded at estimated fair values of $ 8.1 0.5 The pre-funded warrants were equity classified because they met characteristics of the equity classification criteria. 1.4 0.1 0.7 The Company measured the fair value of the accompanying January 14 Warrants and placement agent warrants using the Monte Carlo simulation model at issuance and at December 31, 2021 and 2022, respectively, using the following inputs: Accompanying common warrants: January 14, 2021 December 31, 2021 December 31, 2022 Stock price $ 30.25 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 8.75 Risk-free rate 0.49 % 1.12 % 4.22 % Volatility 100.1 % 103.0 % 119.7 % Remaining term (years) 5.0 4.0 3.0 Placement agent warrants: January 14, 2021 December 31, 2021 December 31, 2022 Stock price $ 30.25 $ 14.68 $ 0.66 Exercise price $ 34.38 $ 34.38 $ 34.38 Risk-free rate 0.49 % 1.12 % 4.22 % Volatility 99.3 % 103.0 % 119.7 % Remaining term (years) 5.0 4.0 3.0 On January 22, 2021, the Company entered into a letter agreement with the holder of warrants to exercise the warrants to purchase 427,522 15.60 427,522 320,641 0.001 3.125 30.00 A holder may not exercise any portion of the January 25 Warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent, warrants to purchase 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering 19,238 427,522 6.7 1.0 Immediately prior to the exercise of the existing 427,522 3.6 The Company measured the fair value of the common stock warrants using the Monte Carlo simulation model on January 22, 2021, using the following inputs: January 22, 2021 Stock price $ 26.25 Exercise price $ 15.60 Risk-free rate 0.43 % Volatility 99.4 % Remaining term (years) 4.9 As the new January 25 Warrants and placement agent common stock warrants could each require cash settlement in certain scenarios, the new January 25 Warrants and placement agent common stock warrants were classified as liabilities upon issuance and were initially recorded at estimated fair values of $ 5.8 0.4 0.1 The Company measured the fair value of the accompanying January 25 Warrants and placement agent common stock warrants using the Monte Carlo simulation model at issuance and at December 31, 2022 and 2021, respectively, using the following inputs: Accompanying new common stock warrants: January 25, 2021 December 31, 2021 December 31, 2022 Stock price $ 25.50 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 8.75 Risk-free rate 0.42 % 1.13 % 4.21 % Volatility 99.0 % 103.0 % 119.7 % Remaining term (years) 5.0 4.1 3.1 Placement agent warrants: January 22, 2021 December 31, 2021 December 31, 2022 Stock price $ 26.25 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 30.00 Risk-free rate 0.44 % 1.12 % 4.21 % Volatility 99.6 % 103.0 % 119.7 % Remaining term (years) 5.0 4.1 3.1 The following table summarizes warrant activity for the year ended December 31, 2021. SUMMARY OF WARRANT ACTIVITY Outstanding December 31, 2020 Warrants Issued Warrants Exercised Outstanding December 31, 2021 Transaction February 14, 2020 common warrants 22,600 – (1,020 ) 21,580 December 23, 2020 common warrants 427,522 – (427,522 ) – December 23, 2020 placement agent warrants 25,651 – – 25,651 December 23, 2020 pre-funded warrants 209,522 – (209,522 ) – January 14, 2021 common warrants – 363,636 – 363,636 January 14, 2021 placement agent warrants – 21,818 – 21,818 January 14, 2021 pre-funded warrants – 96,836 (96,836 ) – January 25, 2021 common warrants – 320,641 – 320,641 January 22, 2021 placement agent warrants – 19,238 – 19,238 Total 685,295 822,169 (734,900 ) 772,564 March 2022 Offering On March 16, 2022, the Company completed a registered direct offering of 3,000.000435 2,000.00029 655,738 655,738 5.0 8.75 Concurrent with the closing of the offering on March 16, 2022, the Company modified the exercise price of the Existing 2021 Warrants. 363,636 320,641 30.00 8.75 The holders of Series A and Series B convertible preferred stock were entitled to receive dividend payments in the same form as dividends paid on shares of the common stock when, as and if such dividends were paid on shares of the common stock, on an if converted basis. In the event of a liquidation event, the holders of each series of convertible preferred stock were entitled to receive out of the assets, whether capital or surplus, of the Company the same amount that a holder of common stock would receive if the preferred stock were fully converted. Each share of preferred stock was convertible at any time after the offering at the option of the holder into a number of shares of the Company’s common stock, equal to $ 1,000 7.625 262,295 393,443 The holder of the March 2022 Warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent warrants to purchase 5.0 March 2022 Warrants sold in the offering , or 32,787 , except that the placement agent warrants have an exercise price $ 9.525 125 As the March 2022 Warrants and placement agent warrants could each require cash settlement in certain scenarios, the March 2022 Warrants and placement agent warrants were classified as liabilities upon issuance and were initially recorded at estimated fair values of $ 3.0 0.1 1.9 The net proceeds to the Company from the offering were $ 4.5 0.2 0.3 and private placement common stock warrants, The Company measured the fair value of the accompanying March 2022 Warrants and placement agent warrants using the Monte Carlo simulation model at issuance and again at December 31, 2022, using the following inputs: Common warrants: March 16, 2022 December 31, 2022 Stock price $ 8.55 $ 0.66 Exercise price $ 8.75 $ 8.75 Risk-free rate 1.95 % 4.66 % Volatility 101.5 % 127.7 % Remaining term (years) 2.0 1.2 Placement agent warrants: March 16, 2022 December 31, 2022 Stock price $ 8.55 $ 0.66 Exercise price $ 9.53 $ 9.53 Risk-free rate 1.95 % 4.66 % Volatility 101.5 % 127.7 % Remaining term (years) 2.0 1.2 June 2022 Offering On June 5, 2022, the Company entered into a securities purchase agreement with a single healthcare-focused institutional investor for the purchase and sale of shares of its common stock (or pre-funded warrants in lieu thereof) in a registered direct offering. In a concurrent private placement (together with the registered direct offering, the “Offerings”), the Company entered into a separate securities purchase agreement with the same investor for the unregistered purchase and sale of shares of common stock (or pre-funded warrants in lieu thereof). On June 8, 2022, the Company completed the registered direct offering of 445,500 0.001 2.525 1,138,659 2.524 1,584,159 2.524 placement offering is exercisable for one share of common stock at an exercise price of $ 0.001 3,168,318 488,659 545,000 1,689,159 3,168,318 The holder of the warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent, warrants to purchase 5.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering 158,416 125 3.156 7.3 0.7 As the June 2022 Warrants and placement agent common stock warrants could each require cash settlement in certain scenarios, the June 2022 Warrants and placement agent common stock warrants were classified as liabilities upon issuance and were initially recorded at estimated fair values of $ 5.7 0.3 2.0 0.2 0.5 The Company measured the fair value of the accompanying June 2022 Warrants and placement agent warrants using the Monte Carlo simulation model at issuance and again at December 31, 2022 using the following inputs: Common warrants: June 8, 2022 December 31, 2022 Stock price $ 2.30 $ 0.66 Exercise price $ 2.40 $ 2.40 Risk-free rate 3.03 % 4.05 % Volatility 107.1 % 111.5 % Remaining term (years) 5.0 4.4 Placement agent warrants: June 8, 2022 December 31, 2022 Stock price $ 2.30 $ 0.66 Exercise price $ 3.16 $ 3.16 Risk-free rate 3.03 % 4.05 % Volatility 107.1 % 111.5 % Remaining term (years) 5.0 4.4 The following table summarizes warrant activity for the year ended December 31, 2022. Outstanding December 31, 2021 Warrants Issued Warrants Exercised Outstanding December 31, 2022 Transaction February 14, 2020 common warrants 21,580 – – 21,580 December 23, 2020 placement agent warrants 25,651 – – 25,651 January 14, 2021 common warrants 363,636 – – 363,636 January 14, 2021 placement agent warrants 21,818 – – 21,818 January 25, 2021 common warrants 320,641 – – 320,641 January 22, 2021 placement agent warrants 19,238 – – 19,238 March 16, 2022 common warrants – 655,738 – 655,738 March 16, 2022 placement agent warrants – 32,787 – 32,787 June 8, 2022 common warrants – 3,168,318 – 3,168,318 June 8, 2022 placement agent warrants – 158,416 – 158,416 Total 772,564 4,015,259 – 4,787,823 On March 30, 2021, the Company entered into a sales agreement (“Sales Agreement”) with an investment banking firm to sell shares of common stock having aggregate sales proceeds of up to $ 50.0 0.4 0.7

NET LOSS PER SHARE ATTRIBUTABLE

NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS	12 Months Ended
	Dec. 31, 2022
Net loss per share attributable to common stockholders
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS	14. NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS The following tables present reconciliations for the numerators and denominators of basic and diluted net loss per share: SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED Numerator: 2022 2021 For the Year Ended December 31, Numerator: 2022 2021 Net loss, primary $ (7,833 ) $ (30,187 ) Less: gain from change in fair value of warrant liabilities (4,949 ) – Net loss, diluted $ (12,782 ) $ (30,187 ) Denominator: 2022 2021 For the Year Ended December 31, Denominator: 2022 2021 Basic weighted average number of common shares (1) 6,853,169 3,200,561 Potentially dilutive effect of warrants 812,021 – Diluted weighted average number of common shares 7,665,190 3,200,561 (1) In December 2020, January 2021, and June 2022, the Company sold pre-funded warrants to purchase up to 209,522 96,836 2,722,818 488,659 545,000 1,689,159 The following outstanding potentially dilutive shares have been excluded from the calculation of diluted net loss per share for the periods presented due to their anti-dilutive effect: SCHEDULE OF ANTI-DILUTIVE POTENTIAL SHARES OUTSTANDING ACTIVITY 2022 2021 For the Year Ended December 31, 2022 2021 Stock options 182,311 230,912 Restricted stock 256,435 206,547 Common stock warrants 1,439,509 772,564 Shares committed under ESPP 4,072 1,678 Outstanding potentially dilutive securities 4,072 1,678

DEBT

DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT	15. DEBT PPP Loan On April 12, 2020, our subsidiary PolarityTE MD, Inc. (the “Borrower”) entered into a promissory note evidencing an unsecured loan in the amount of $ 3,576,145 1.00 24 150,563 3.6 The SBA may audit any PPP loans at its discretion up to six years after the date the SBA forgave the PPP Loan.

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING	16. RESTRUCTURING As discussed in Note 7, the Company decided to file an IND in the second half of 2021, cease commercial sales of SkinTE by May 31, 2021, and wind down its SkinTE commercial operations. As a result, management approved several actions as part of a restructuring plan. Costs associated with the restructuring plan were included in restructuring and other charges on the consolidated statement of operations. The following table presents the components of incremental restructuring costs and gains associated with the cessation of commercial operations and wind down on SkinTE commercial operation (in thousands): SCHEDULE OF RESTRUCTURING COSTS AND GAINS Year Ended Year Ended December 31, 2022 December 31, 2021 Property and equipment impairment and disposal $ – $ 425 Employee severance and benefit arrangements 103 390 Modification of employee stock options – 187 Net gain on lease termination (1) – (324 ) Net restructuring costs $ 103 $ 678 (1) During the second quarter of 2021 and effective June 30, 2021, the Company terminated a lease which included manufacturing, laboratory, and office space. The Company recorded a net gain on termination of $ 0.3

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	17. COMMITMENTS AND CONTINGENCIES Contingencies Securities Class Action and Derivative Lawsuits On September 24, 2021, a class action complaint alleging violations of the Federal securities laws was filed in the United States District Court, District of Utah, by Marc Richfield against the Company and certain officers of the Company, Case No. 2:21-cv-00561-BSJ. The Court subsequently appointed a Lead Plaintiff and ordered the Lead Plaintiff to file an amended Complaint by February 7, 2022, which was extended to February 21, 2022. The Lead Plaintiff filed an amended complaint on February 21, 2022, against the Company, two current officers of the Company, and three former officers of the Company (the “Complaint”). The Complaint alleges that during the period from January 30, 2018, through November 9, 2021, the defendants made or were responsible for, disseminating information to the public through reports filed with the Securities and Exchange Commission and other channels that contained material misstatements or omissions in violation of Sections 10(b) and 20(a) of the Securities and Exchange Act of 1934, as amended, and Rule 10b-5 adopted thereunder. Specifically, the Complaint alleges that the defendants misrepresented or failed to disclose that: (i) the Company’s product, SkinTE, was improperly registered as a 361 HCT/P under Section 361 of the Public Health Service Act and that, as a result, the Company’s ability to commercialize SkinTE as a 361 HCT/P was not sustainable because it was inevitable SkinTE would need to be registered under Section 351 of the Public Health Service Act; (ii) the Company characterized itself as a commercial stage company when it knew sales of SkinTE as a 361 HCT/P were unsustainable and that, as a result, it would need to file an IND and become a development stage company; (iii) issues arising from an FDA inspection of the Company’s facility in July 2018, were not resolved even though the Company stated they were resolved; and (iv) the IND for SkinTE was deficient with respect to certain chemistry, manufacturing, and control items, including items identified by the FDA in July 2018, and as a result it was unlikely that the FDA would approve the IND in the form it was originally filed. The Company filed a motion to dismiss the complaint for failure to state a claim, on April 22, 2022. The Lead Plaintiff filed its memorandum in opposition to the Company’s motion to dismiss on July 18, 2022. The Company filed its reply memorandum to the Lead Plaintiff’s opposition memorandum on August 11, 2022, and oral argument on the motion to dismiss was held September 8, 2022. At the hearing the judge issued a ruling from the bench dismissing the Complaint without prejudice and granting the Lead Plaintiff leave to file an amended complaint. The Lead Plaintiff filed an amended complaint (the “Amended Complaint”) on October 3, 2022, alleging additional facts. The Company filed a motion to dismiss the Amended Complaint for failure to state a claim on November 2, 2022, Lead Plaintiff filed its brief in opposition to the Company’s motion on December 2, 2022, and the Company filed its reply brief to the Lead Plaintiff brief in opposition on December 23, 2022. Oral argument on the Company’s motion to dismiss the Amended Complaint was held March 6, 2023. Following oral argument, the judge ruled that the Amended Complaint be dismissed with prejudice and requested that the Company, through its counsel, submit a proposed opinion and order. Once the judge enters the order, the Lead Plaintiff will have 30 days to file a notice of appeal. The Company is unable to predict at this time whether the Lead Plaintiff will file an appeal. On October 25, 2021, a stockholder derivative complaint alleging violations of the Federal securities laws was filed in the United States District Court, District of Utah, by Steven Battams against the Company, each member of the Board of directors, and two officers of the Company, Case No. 2:21-cv-00632-DBB (the “Stockholder Derivative Complaint”). The Stockholder Derivative Complaint alleges that the defendants made, or were responsible for, disseminating information to the public through reports filed with the Securities and Exchange Commission and other channels that contained material misstatements or omissions in violation of Sections 10(b) and 20(a) of the Securities and Exchange Act of 1934, as amended, and Rule 10b-5 adopted thereunder. Specifically, the Stockholder Derivative Complaint alleges that the defendants misrepresented or failed to disclose that: (i) the IND for the Company’s product, SkinTE, filed with the FDA was deficient with respect to certain chemistry, manufacturing, and control items; (ii) as a result, it was unlikely that the FDA would approve the IND in its current form; (iii) accordingly, the Company had materially overstated the likelihood that the SkinTE IND would obtain FDA approval; and (iv) as a result, the public statements regarding the IND were materially false and misleading. The parties have stipulated to stay the Stockholder Derivative Complaint until (1) the dismissal of the Complaint described above, (2) denial of a motion to dismiss the Complaint, or (3) notice is given that any party is withdrawing its consent to the stipulated stay of the Stockholder Derivative Complaint proceeding. After the order of dismissal with prejudice of the class action lawsuit described above and exhaustion of all appeals by the Lead Plaintiff, the stay of the Stockholder Derivative Complaint will expire. The Company believes the allegations in the Stockholder Derivative Complaint are without merit and intends to defend the litigation vigorously after the stay expires. At this early stage of the proceedings the Company is unable to make any prediction regarding the outcome of the litigation. Other Matters In the ordinary course of business, the Company may become involved in lawsuits, claims, investigations, proceedings, and threats of litigation relating to intellectual property, commercial arrangements, employment, regulatory compliance, and other matters. Except as noted above, at December 31, 2022, the Company was not party to any legal or arbitration proceedings that may have significant effects on its financial position or results of operations. No governmental proceedings are pending or, to the Company’s knowledge, contemplated against the Company. The Company is not a party to any material proceedings in which any director, member of senior management or affiliate of the Company’s is either a party adverse to the Company or its subsidiaries or has a material interest adverse to the Company or its subsidiaries. Commitments The Company has entered into employment agreements with key executives that contain severance terms and change of control provisions. On June 25, 2021, the Company entered into a statement of work with a contract research organization to provide services for a proposed clinical trial described as a multi-center, prospective, randomized controlled trial evaluating the effects of SkinTE in the treatment of full-thickness diabetic foot ulcers at a cost of approximately $ 6.5 3.1 3.4 0.5 1.2 0.4

CERTAIN RELATIONSHIPS AND RELAT

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS	18. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS In October 2018, the Company entered into an office lease covering approximately 7,250 three years 60 Initially the Company would occupy and pay for only 3,275 square feet of space, and the Company was not obligated under the lease to pay for the remaining 3,975 square feet covered by the lease unless it elected to occupy that additional space. The Company believes the terms of the lease were very favorable to it, and the Company obtained the favorable terms through the assistance of Peter A. Cohen, a director, which he provided so that the company he owns, Peter A. Cohen, LLC (“Cohen LLC”), could sublease a portion of the office space. October 31, 2021 0 182,000

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	19. SEGMENT REPORTING Reportable segments are presented in a manner consistent with the internal reporting provided to the chief operating decision maker (CODM), the Chief Executive Officer of the Company. The CODM allocates resources to and assesses the performance of each segment using information about its revenue and operating income (loss). The Company’s operations involve products and services which are managed separately. Accordingly, it operates in two segments: 1) regenerative medicine products and 2) contract services. In April 2022, the Company sold IBEX and IBEX Property, the Company’s subsidiaries which operate within the contract services reporting segment. The remaining contract services business is no longer a reportable segment upon the disposal of IBEXand historical information from prior to the disposal date is reported here. See Note 5 for detail on management’s disposal of IBEX. Certain information concerning the Company’s segments is presented in the following tables (in thousands): SCHEDULE OF SEGMENT INFORMATION 2022 2021 For the Year Ended December 31, 2022 2021 Net revenues: Reportable segments: Regenerative medicine products $ – $ 3,076 Contract services 814 6,328 Total net revenues $ 814 $ 9,404 Net income/(loss): Reportable segments: Regenerative medicine products $ (7,430 ) $ (29,568 ) Contract services (403 ) (619 ) Total net loss $ (7,833 ) $ (30,187 ) December 31, 2022 December 31, 2021 Identifiable assets employed: Reportable segments: Regenerative medicine products $ 22,847 $ 25,344 Contract services – 5,834 Total assets $ 22,847 $ 31,178

EMPLOYEE BENEFIT PLAN

EMPLOYEE BENEFIT PLAN	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLAN	20. EMPLOYEE BENEFIT PLAN The Company’s 401(k) Plan is a deferred salary arrangement under Section 401(k) of the Internal Revenue Code. Under the 401(k) Plan, participating employees (full-time employees with the Company for one year) may defer a portion of their pre-tax earnings, up to the IRS annual contribution limit ($ 20,500 3% 0.2 0.3

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	21. INCOME TAXES The Company calculates its provision for federal and state income taxes based on current tax law. The provision (benefit) for income taxes consisted of the following (in thousands): SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) For the Year Ended December 31, 2022 2021 Current: Federal $ – $ – State – – Deferred: Federal (1,789 ) (5,484 ) State 2,270 605 Change in valuation allowance (481 ) 4,879 Total provision (benefit) for income taxes $ – $ – The difference between income taxes computed at the statutory federal rate and the provision for income taxes related to the following (in thousands, except percentages): SCHEDULE OF STATUTORY FEDERAL RATE AND PROVISION FOR INCOME TAX For the Year Ended December 31, 2022 2021 Amount Percent of Pretax Loss Amount Percent of Pretax Loss Tax (benefit) at federal statutory rate $ (1,644 ) 21 % $ (6,340 ) 21 % State income taxes, net of federal income taxes 2,270 (29 )% 605 (2 )% Effect of warrant liability (2,864 ) 37 % 215 (1 )% Effect of IBEX sale 376 (5 )% – – % Effect of other permanent items 150 (2 )% 16 – % Effect of stock compensation 14 – % 238 (1 )% Change in valuation allowance (481 ) 6 % 4,879 (16 )% Effect of write-off of state net operating losses 2,170 (28 )% – – % Other 9 – % 387 (1 )% $ – – % $ – – % The components of deferred income tax assets (liabilities) were as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 December 31, 2022 2021 Leases $ 30 $ 17 Depreciation and amortization 357 (38 ) Compensation expense not deductible until options are exercised 5,844 8,343 All other temporary differences (807 ) 430 Net operating loss carry forwards 49,082 47,223 Section 174 – R&D Capitalization 988 – Less valuation allowance (55,494 ) (55,975 ) Deferred tax asset (liability) $ – $ – Realization of deferred tax assets, including those related to net operating loss carryforwards, are dependent upon future earnings, if any, of which the timing and amount are uncertain. Accordingly, the net deferred tax assets have been fully offset by a valuation allowance. Based upon the Company’s current operating results management cannot conclude that it is more likely than not that such assets will be realized. Utilization of the net operating loss carryforwards may be subject to a substantial annual limitation due to the “change in ownership” provisions of the Internal Revenue Code. The annual limitation may result in the expiration of net operating loss carryforwards before utilization. The net operating loss carryforwards available for income tax purposes at December 31, 2022 amounts to approximately $ 203.4 38.4 expire between 2038 and 2039 165 161 expire starting in 2034 The Company files income tax returns in the U.S. and various states. As of December 31, 2022, the Company had no no

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
Principles of Consolidation	Principles of Consolidation
Use of estimates	Use of estimates
Segments	Segments two The contract services reporting segment operated primarily through IBEX Preclinical Research, Inc. (“IBEX”). Utah CRO Services, Inc., a Nevada corporation (“Utah CRO”), is the Company’s direct subsidiary and held all the outstanding capital stock of IBEX (the “IBEX Shares”). Utah CRO also held all the member interest of IBEX Property LLC, a Nevada limited liability company (“IBEX Property”), that owned two unencumbered parcels of real property in Logan, Utah, consisting of approximately 1.75
Cash and cash equivalents	Cash and cash equivalents Concentration of Credit Risk. 250,000
Accounts Receivable	Accounts Receivable no 0.2
Inventory	Inventory 0.7 0.3 0.4 No
Assets Held for Sale	Assets Held for Sale
Property and Equipment	Property and Equipment three eight
Leases	Leases The Company has lease agreements with lease and non-lease components. As allowed under ASC 842, the Company has elected not to separate lease and non-lease components for any leases involving real estate and office equipment classes of assets and, as a result, accounts for the lease and non-lease components as a single lease component. The Company has also elected not to apply the recognition requirement of ASC 842 to leases with a term of 12 months or less for all classes of assets.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is tested for impairment at a reporting unit level by performing either a qualitative or quantitative analysis. The qualitative analysis is an assessment of factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then no further testing is necessary. If the Company concludes otherwise, a quantitative analysis is performed by comparing the fair value of a reporting unit to its carrying amount. If the fair value exceeds the carrying value, there is no impairment. If the fair value is less than the carrying value, an impairment charge is recorded for the difference between the fair value and the carrying value. For the year ended December 31, 2021, the Company performed a qualitative assessment and concluded that it is more likely than not that the fair value of the IBEX reporting unit was less than its carrying value which resulted in the Company also performing a quantitative analysis. The results of the quantitative analysis showed the carrying value of the reporting unit exceeding its fair value. Intangible assets deemed to have finite lives are amortized on a straight-line basis over their estimated useful lives, which generally range from one to eleven years. The useful life is the period over which the asset is expected to contribute directly, or indirectly, to its future cash flows. Intangible assets are reviewed for impairment when certain events or circumstances exist. For amortizable intangible assets, impairment exists when the undiscounted cash flows exceed its carrying value and an impairment charge would be recorded for the excess of the carrying value over its fair value. At least annually, the remaining useful life is evaluated. For the year ended December 31, 2021, the Company identified indicators of impairment which led the Company to perform an assessment that resulted in carrying values of the intangible assets exceeding the undiscounted cash flows. As a result of the goodwill and intangible assets impairment analyses, the Company determined that goodwill and intangible assets of the IBEX reporting unit were fully impaired and recorded impairment charges of $ 0.6 within the Company’s contract services business segment and are included in impairment of goodwill and intangible assets within the accompanying consolidated statement of operations. No
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Offering Costs	Offering Costs
Capitalized Software	Capitalized Software
Revenue Recognition	Revenue Recognition The Company recorded product revenues primarily from the sale of SkinTE, its regenerative tissue products. When the Company marketed its SkinTE product, it was sold to healthcare providers (customers), primarily through direct sales representatives. Product revenues consisted of a single performance obligation that the Company satisfies at a point in time. In general, the Company recognized product revenue upon delivery to the customer. In the contract services segment, the Company recorded service revenues from the sale of its preclinical research services, which included delivery of preclinical studies and other research services to unrelated third parties. Service revenues generally consisted of a single performance obligation that the Company satisfied over time using an input method based on costs incurred to date relative to the total costs expected to be required to satisfy the performance obligation. The Company believes that this method provides an appropriate measure of the transfer of services over the term of the performance obligation based on the remaining services needed to satisfy the obligation. This required the Company to make reasonable estimates of the extent of progress toward completion of the contract. As a result, unbilled receivables and deferred revenue were recognized based on payment timing and work completed. Generally, a portion of the payment was due upfront and the remainder upon completion of the contract, with most contracts completing in less than a year. Contract services also included research and laboratory testing services to unrelated third parties on a contract basis. Due to the short-term nature of the services, these customer contracts generally consisted of a single performance obligation that the Company satisfied at a point in time. The Company satisfied the single performance obligation and recognized revenue upon delivery of testing results to the customer. As of December 31, 2022 and December 31, 2021, the Company had unbilled receivables of zero 0.5 zero 0.1 0.1 Any costs incurred to obtain a contract would be recognized as product is shipped. The Company considers a significant customer to be one that comprises more than 10% of net revenues or accounts receivable. The Company did not have revenue in 2022 other than the revenue related to its IBEX business that was sold during 2022. The following table contains revenues as presented in the consolidated statements of operations disaggregated by services and products. SCHEDULE OF REVENUE DISAGGREGATED BY SERVICES AND PRODUCTS For the Year Ended December 31, 2022 For the Year Ended December 31, 2021 Regenerative Medicine Products SkinTE Products $ – $ 3,076 Contract Services Lab Testing Services – 1,877 Preclinical Research Services 814 4,451 814 6,328 Total Net Revenues $ 814 $ 9,404
Research and Development Expenses	Research and Development Expenses
Accruals for Clinical Trials	Accruals for Clinical Trials
Common Stock Warrant Liability	Common Stock Warrant Liability
Stock-Based Compensation	Stock-Based Compensation The fair value for options issued is estimated at the date of grant using a Black-Scholes option-pricing model. The risk-free rate is derived from the U.S. Treasury yield curve in effect at the time of the grant commensurate with the expected term of the option The fair value of restricted stock grants is measured based on the fair market value of the Company’s common stock on the date of grant and recognized as compensation expense over the vesting period of, generally, six months to three years.
Income Taxes	Income Taxes
Reverse Stock Split	Reverse Stock Split 1-for-25 (“Reverse Stock Split”) 17,024 The Company accounted for the reverse stock split on a retrospective basis pursuant to ASC 260 Earnings Per Share
Net Loss Per Share	Net Loss Per Share Gains on warrant liabilities are only considered dilutive when the average market price of the common stock during the period exceeds the exercise price of the warrants. All common stock warrants issued participate on a one-for-one basis with common stock in the distribution of dividends, if and when declared by the Board of Directors, on the Company’s common stock. For purposes of computing earnings per share (EPS), these warrants are considered to participate with common stock in earnings of the Company. Therefore, the Company calculates basic and diluted EPS using the two-class method. Under the two-class method, net income for the period is allocated between common stockholders and participating securities according to dividends declared and participation rights in undistributed earnings. No loss was allocated to the warrants for the years ended December 31, 2022 and December 31, 2021 as results of operations were a loss for each period and the warrant holders are not required to absorb losses. The Company has issued pre-funded warrants from time to time at an exercise price of $ 0.025
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326) Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815) and Leases (Topic 842): Effective Dates
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF REVENUE DISAGGREGATED BY SERVICES AND PRODUCTS	The following table contains revenues as presented in the consolidated statements of operations disaggregated by services and products. SCHEDULE OF REVENUE DISAGGREGATED BY SERVICES AND PRODUCTS For the Year Ended December 31, 2022 For the Year Ended December 31, 2021 Regenerative Medicine Products SkinTE Products $ – $ 3,076 Contract Services Lab Testing Services – 1,877 Preclinical Research Services 814 4,451 814 6,328 Total Net Revenues $ 814 $ 9,404

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS	The following table sets forth the fair value of the Company’s financial assets and liabilities measured on a recurring basis by level within the fair value hierarchy (in thousands): SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS December 31, 2022 Level 1 Level 2 Level 3 Total Liabilities Common stock warrant liability $ – $ – $ 1,489 $ 1,489 Total $ – $ – $ 1,489 $ 1,489 December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Common stock warrant liability $ – $ – $ 6,844 $ 6,844 Total $ – $ – $ 6,844 $ 6,844
SCHEDULE OF FAIR VALUE OF LIABILITY CLASSIFIED COMMON STOCK WARRANTS	The following table presents the change in fair value of the liability classified common stock warrants for the year ended December 31, 2022 (in thousands): SCHEDULE OF FAIR VALUE OF LIABILITY CLASSIFIED COMMON STOCK WARRANTS Fair Value at December 31, 2021 Initial Fair Value at Issuance (Gain) Loss Upon Change in Fair Value Fair Value at December 31, 2022 Warrant liabilities February 14, 2020 issuance $ 291 $ – $ (283 ) $ 8 December 23, 2020 issuance 239 – (237 ) 2 January 14, 2021 issuance 3,345 – (3,273 ) 72 January 25, 2021 issuance 2,969 – (2,905 ) 64 March 16, 2022 issuance – 3,129 (3,103 ) 26 June 8, 2022 issuance – 5,984 (4,667 ) 1,317 Total $ 6,844 $ 9,113 $ (14,468 ) $ 1,489 The following table presents the change in fair value of the liability classified common stock warrants for the year ended December 31, 2021 (in thousands): Fair Value at December 31, 2020 Initial Fair Value at Issuance (Gain) Loss Upon Change in Fair Value Liability Reduction Due to Exercises Fair Value at December 31, 2021 Warrant liabilities February 14, 2020 issuance $ 328 $ – $ (37 ) $ – $ 291 December 23, 2020 issuance 5,647 – 3,556 (8,964 ) 239 January 14, 2021 issuance – 8,629 (5,284 ) – 3,345 January 25, 2021 issuance (1) – 6,199 (3,230 ) – 2,969 Inducement loss on initial fair value (1) – – 5,197 – – Total $ 5,975 $ 14,828 $ 202 $ (8,964 ) $ 6,844 (1) Concurrent with the issuance of the January 25, 2021 warrants, upon the exercise of the December 23, 2020 warrants, an inducement loss of $ 5.2 6.2 1.0
SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS LIABILITY	The Company uses the Monte Carlo valuation model to determine the fair value of the liability classified warrants outstanding during 2022 and 2021. Input assumptions for these freestanding instruments are as follows: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS LIABILITY For the Year Ended December 31, 2022 Stock price $ 0.66 8.55 Exercise price $ 2.40 34.50 Risk-free rate 1.95 4.66 % Volatility 98.4 127.7 % Remaining term (years) 1.21 5.00 For the Year Ended December 31, 2021 Stock price $ 14.75 30.25 Exercise price $ 2.50 34.50 Risk-free rate 0.42 1.27 % Volatility 99.0 103.9 % Remaining term (years) 4.00 5.90

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
SCHEDULE OF PREPAID EXPENSE AND OTHER CURRENT ASSETS	The following table presents the major components of prepaid expenses and other current assets (in thousands): SCHEDULE OF PREPAID EXPENSE AND OTHER CURRENT ASSETS December 31, 2022 December 31, 2021 Other current receivable $ 332 $ 67 Short term deposit – 150 Prepaid insurance 239 239 Prepaid expenses 440 445 Deferred offering costs 98 694 Total prepaid expenses and other current assets $ 1,109 $ 1,595

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT, NET	The following table presents the components of property and equipment, net (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, 2022 December 31, 2021 Machinery and equipment $ 4,436 $ 8,502 Land and buildings – 2,000 Computers and software 570 1,129 Leasehold improvements 1,808 2,107 Construction in progress – 133 Furniture and equipment 100 123 Total property and equipment, gross 6,914 13,994 Accumulated depreciation (5,139 ) (7,071 ) Total property and equipment, net $ 1,775 $ 6,923
SCHEDULE OF DEPRECIATION AND AMORTIZATION EXPENSE	Depreciation and amortization expense for property and equipment, including assets acquired under financing leases was as follows (in thousands): SCHEDULE OF DEPRECIATION AND AMORTIZATION EXPENSE 2022 2021 For the Year Ended December 31, 2022 2021 General and administrative expense $ 82 $ 739 Research and development expense 1,425 1,913 Total depreciation and amortization expense $ 1,507 $ 2,652

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES	As of December 31, 2022, the maturities of operating and finance lease liabilities were as follows (in thousands): SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES Operating leases* Finance leases 2023 $ 670 $ 312 2024 793 42 2025 781 – 2026 813 – 2027 772 – Total lease payments 3,829 354 Less: Imputed interest (803 ) (20 ) Total $ 3,026 $ 334
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO FINANCE AND OPERATING LEASES	Supplemental balance sheet information related to leases was as follows (in thousands): SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO FINANCE AND OPERATING LEASES Finance leases December 31, 2022 December 31, 2021 Finance lease right-of-use assets included within property and equipment, net $ 4 $ 461 Current finance lease liabilities included within other current liabilities $ 293 $ 329 Non-current finance lease liabilities included within other long-term liabilities 41 338 Total $ 334 $ 667 Total finance lease liabilities $ 334 $ 667 Operating leases December 31, 2022 December 31, 2021 Current operating lease liabilities included within other current liabilities $ 394 $ 1,169 Operating lease liabilities – non-current 2,632 43 Total $ 3,026 $ 1,212 Total operating lease liabilities $ 3,026 $ 1,212
SUMMARY OF COMPONENTS OF LEASE EXPENSE	The components of lease expense were as follows (in thousands): SUMMARY OF COMPONENTS OF LEASE EXPENSE 2022 2021 For the Year Ended December 31, 2022 2021 Operating lease costs included within operating costs and expenses $ 1,298 $ 1,511 Finance lease costs: Amortization of right of use assets $ 185 $ 617 Interest on lease liabilities 47 99 Total $ 232 $ 716
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES	Supplemental cash flow information related to leases was as follows (in thousands): SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES 2022 2021 For the Year Ended December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash out flows from operating leases $ 1,245 $ 1,596 Operating cash out flows from finance leases $ 47 $ 99 Financing cash out flows from finance leases $ 17,823 $ 555 Lease liabilities arising from obtaining right-of-use assets: Operating leases $ 2,978 $ 42 Remeasurement of operating lease liability due to lease modification/termination $ – $ 386

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF CHANGES GOODWILL	Changes to goodwill during the year ended December 31, 2021 were as follows: SCHEDULE OF CHANGES GOODWILL Total Balance – December 31, 2020 $ 278 Impairment charge to goodwill (278 ) Balance – December 31, 2021 $ –

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	The following table presents the major components of accounts payable and accrued expenses (in thousands): SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES December 31, 2022 December 31, 2021 Accounts payable $ 459 $ 173 Salaries and other compensation 463 722 Legal and accounting 71 1,082 Accrued severance 16 111 Benefit plan accrual 66 102 Clinical trials 131 161 Accrued offering costs – 400 Other 174 364 Total accounts payable and accrued expenses $ 1,380 $ 3,115

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT LIABILITIES	The following table presents the major components of other current liabilities (in thousands): SCHEDULE OF OTHER CURRENT LIABILITIES December 31, 2022 December 31, 2021 Current finance lease liabilities $ 293 $ 329 Current operating lease liabilities 394 1,169 Other – 22 Total other current liabilities $ 687 $ 1,520

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY	A summary of the Company’s employee and non-employee stock option activity is presented below: SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY Number of Shares Weighted- Average Exercise Price Outstanding – December 31, 2021 230,899 $ 197.66 Granted 520 $ 10.34 Forfeited (49,108 ) $ 229.66 Outstanding – December 31, 2022 182,311 $ 188.50 Options exercisable, December 31, 2022 169,138 $ 200.04
SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS	The fair value of each option grant and ESPP purchase right is estimated on the date of grant using the Black-Scholes option-pricing model with the following range of assumptions: SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS For the Year Ended December 31, 2022 2021 Option grants Risk free annual interest rate 1.3 4.3 % 0.3 1.2 % Expected volatility 98.0 112.0 % 97.9 104.7 % Expected term of options (years) 4.6 4.8 4.6 4.7 Assumed dividends – – ESPP Risk free annual interest rate 0.2 4.8 % 0.1 0.2 % Expected volatility 72.8 159.2 % 98.4 125.2 % Expected term of options (years) 0.5 0.5 Assumed dividends – –
SCHEDULE OF SHARE-BASED COMPENSATION, RESTRICTED STOCK ACTIVITY	A summary of the Company’s employee and non-employee restricted stock activity is presented below: SCHEDULE OF SHARE-BASED COMPENSATION, RESTRICTED STOCK ACTIVITY Number of shares Unvested - December 31, 2021 206,547 Granted 203,600 Vested (1) (146,328 ) Forfeited (7,384 ) Unvested – December 31, 2022 256,435 (1) The number of vested restricted stock units and awards includes shares that were withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements.
SCHEDULE OF SHARE-BASED COMPENSATION RELATED TO RESTRICTED STOCK AWARDS AND STOCK OPTIONS	Total stock-based compensation expense related to stock options, restricted stock awards, and ESPP was as follows (in thousands): SCHEDULE OF SHARE-BASED COMPENSATION RELATED TO RESTRICTED STOCK AWARDS AND STOCK OPTIONS 2022 2021 For the Year Ended December 31, 2022 2021 General and administrative expense $ 1,402 $ 4,097 Research and development expense 455 1,146 Sales and marketing expense – 357 Total stock-based compensation expense $ 1,857 $ 5,600

SALE OF COMMON STOCK, WARRANT_2

SALE OF COMMON STOCK, WARRANTS AND PRE- FUNDED WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SCHEDULE FOR MEASUREMENT OF FAIR VALUE OF WARRANTS	The Company measured the fair value of the liability classified warrants using the Monte Carlo simulation model at December 31, 2022 and 2021, respectively, using the following inputs: SCHEDULE FOR MEASUREMENT OF FAIR VALUE OF WARRANTS February 14, 2020 Warrants December 31, 2022 December 31, 2021 Stock price $ 0.66 $ 14.68 Exercise price $ 2.40 $ 2.50 Risk-free rate 4.09 % 1.27 % Volatility 112.9 % 102.0 % Remaining term (years) 4.1 5.1 December 23, 2020 Warrants December 31, 2022 December 31, 2021 Stock price $ 0.66 $ 14.68 Exercise price $ 23.39 $ 23.39 Risk-free rate 4.22 % 1.11 % Volatility 118.7 % 103.9 % Remaining term (years) 3.0 4.0 January 14, 2021 December 31, 2021 December 31, 2022 Stock price $ 30.25 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 8.75 Risk-free rate 0.49 % 1.12 % 4.22 % Volatility 100.1 % 103.0 % 119.7 % Remaining term (years) 5.0 4.0 3.0 Placement agent warrants: January 14, 2021 December 31, 2021 December 31, 2022 Stock price $ 30.25 $ 14.68 $ 0.66 Exercise price $ 34.38 $ 34.38 $ 34.38 Risk-free rate 0.49 % 1.12 % 4.22 % Volatility 99.3 % 103.0 % 119.7 % Remaining term (years) 5.0 4.0 3.0 January 22, 2021 Stock price $ 26.25 Exercise price $ 15.60 Risk-free rate 0.43 % Volatility 99.4 % Remaining term (years) 4.9 Accompanying new common stock warrants: January 25, 2021 December 31, 2021 December 31, 2022 Stock price $ 25.50 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 8.75 Risk-free rate 0.42 % 1.13 % 4.21 % Volatility 99.0 % 103.0 % 119.7 % Remaining term (years) 5.0 4.1 3.1 Placement agent warrants: January 22, 2021 December 31, 2021 December 31, 2022 Stock price $ 26.25 $ 14.68 $ 0.66 Exercise price $ 30.00 $ 30.00 $ 30.00 Risk-free rate 0.44 % 1.12 % 4.21 % Volatility 99.6 % 103.0 % 119.7 % Remaining term (years) 5.0 4.1 3.1 Common warrants: March 16, 2022 December 31, 2022 Stock price $ 8.55 $ 0.66 Exercise price $ 8.75 $ 8.75 Risk-free rate 1.95 % 4.66 % Volatility 101.5 % 127.7 % Remaining term (years) 2.0 1.2 Placement agent warrants: March 16, 2022 December 31, 2022 Stock price $ 8.55 $ 0.66 Exercise price $ 9.53 $ 9.53 Risk-free rate 1.95 % 4.66 % Volatility 101.5 % 127.7 % Remaining term (years) 2.0 1.2 Common warrants: June 8, 2022 December 31, 2022 Stock price $ 2.30 $ 0.66 Exercise price $ 2.40 $ 2.40 Risk-free rate 3.03 % 4.05 % Volatility 107.1 % 111.5 % Remaining term (years) 5.0 4.4 Placement agent warrants: June 8, 2022 December 31, 2022 Stock price $ 2.30 $ 0.66 Exercise price $ 3.16 $ 3.16 Risk-free rate 3.03 % 4.05 % Volatility 107.1 % 111.5 % Remaining term (years) 5.0 4.4
SUMMARY OF WARRANT ACTIVITY	The following table summarizes warrant activity for the year ended December 31, 2021. SUMMARY OF WARRANT ACTIVITY Outstanding December 31, 2020 Warrants Issued Warrants Exercised Outstanding December 31, 2021 Transaction February 14, 2020 common warrants 22,600 – (1,020 ) 21,580 December 23, 2020 common warrants 427,522 – (427,522 ) – December 23, 2020 placement agent warrants 25,651 – – 25,651 December 23, 2020 pre-funded warrants 209,522 – (209,522 ) – January 14, 2021 common warrants – 363,636 – 363,636 January 14, 2021 placement agent warrants – 21,818 – 21,818 January 14, 2021 pre-funded warrants – 96,836 (96,836 ) – January 25, 2021 common warrants – 320,641 – 320,641 January 22, 2021 placement agent warrants – 19,238 – 19,238 Total 685,295 822,169 (734,900 ) 772,564 The following table summarizes warrant activity for the year ended December 31, 2022. Outstanding December 31, 2021 Warrants Issued Warrants Exercised Outstanding December 31, 2022 Transaction February 14, 2020 common warrants 21,580 – – 21,580 December 23, 2020 placement agent warrants 25,651 – – 25,651 January 14, 2021 common warrants 363,636 – – 363,636 January 14, 2021 placement agent warrants 21,818 – – 21,818 January 25, 2021 common warrants 320,641 – – 320,641 January 22, 2021 placement agent warrants 19,238 – – 19,238 March 16, 2022 common warrants – 655,738 – 655,738 March 16, 2022 placement agent warrants – 32,787 – 32,787 June 8, 2022 common warrants – 3,168,318 – 3,168,318 June 8, 2022 placement agent warrants – 158,416 – 158,416 Total 772,564 4,015,259 – 4,787,823

NET LOSS PER SHARE ATTRIBUTAB_2

NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS (Tables)	12 Months Ended
	Dec. 31, 2022
Net loss per share attributable to common stockholders
SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED	The following tables present reconciliations for the numerators and denominators of basic and diluted net loss per share: SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED Numerator: 2022 2021 For the Year Ended December 31, Numerator: 2022 2021 Net loss, primary $ (7,833 ) $ (30,187 ) Less: gain from change in fair value of warrant liabilities (4,949 ) – Net loss, diluted $ (12,782 ) $ (30,187 ) Denominator: 2022 2021 For the Year Ended December 31, Denominator: 2022 2021 Basic weighted average number of common shares (1) 6,853,169 3,200,561 Potentially dilutive effect of warrants 812,021 – Diluted weighted average number of common shares 7,665,190 3,200,561 (1) In December 2020, January 2021, and June 2022, the Company sold pre-funded warrants to purchase up to 209,522 96,836 2,722,818 488,659 545,000 1,689,159
SCHEDULE OF ANTI-DILUTIVE POTENTIAL SHARES OUTSTANDING ACTIVITY	The following outstanding potentially dilutive shares have been excluded from the calculation of diluted net loss per share for the periods presented due to their anti-dilutive effect: SCHEDULE OF ANTI-DILUTIVE POTENTIAL SHARES OUTSTANDING ACTIVITY 2022 2021 For the Year Ended December 31, 2022 2021 Stock options 182,311 230,912 Restricted stock 256,435 206,547 Common stock warrants 1,439,509 772,564 Shares committed under ESPP 4,072 1,678 Outstanding potentially dilutive securities 4,072 1,678

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
SCHEDULE OF RESTRUCTURING COSTS AND GAINS	The following table presents the components of incremental restructuring costs and gains associated with the cessation of commercial operations and wind down on SkinTE commercial operation (in thousands): SCHEDULE OF RESTRUCTURING COSTS AND GAINS Year Ended Year Ended December 31, 2022 December 31, 2021 Property and equipment impairment and disposal $ – $ 425 Employee severance and benefit arrangements 103 390 Modification of employee stock options – 187 Net gain on lease termination (1) – (324 ) Net restructuring costs $ 103 $ 678 (1) During the second quarter of 2021 and effective June 30, 2021, the Company terminated a lease which included manufacturing, laboratory, and office space. The Company recorded a net gain on termination of $ 0.3

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Certain information concerning the Company’s segments is presented in the following tables (in thousands): SCHEDULE OF SEGMENT INFORMATION 2022 2021 For the Year Ended December 31, 2022 2021 Net revenues: Reportable segments: Regenerative medicine products $ – $ 3,076 Contract services 814 6,328 Total net revenues $ 814 $ 9,404 Net income/(loss): Reportable segments: Regenerative medicine products $ (7,430 ) $ (29,568 ) Contract services (403 ) (619 ) Total net loss $ (7,833 ) $ (30,187 ) December 31, 2022 December 31, 2021 Identifiable assets employed: Reportable segments: Regenerative medicine products $ 22,847 $ 25,344 Contract services – 5,834 Total assets $ 22,847 $ 31,178

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)	The Company calculates its provision for federal and state income taxes based on current tax law. The provision (benefit) for income taxes consisted of the following (in thousands): SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) For the Year Ended December 31, 2022 2021 Current: Federal $ – $ – State – – Deferred: Federal (1,789 ) (5,484 ) State 2,270 605 Change in valuation allowance (481 ) 4,879 Total provision (benefit) for income taxes $ – $ –
SCHEDULE OF STATUTORY FEDERAL RATE AND PROVISION FOR INCOME TAX	The difference between income taxes computed at the statutory federal rate and the provision for income taxes related to the following (in thousands, except percentages): SCHEDULE OF STATUTORY FEDERAL RATE AND PROVISION FOR INCOME TAX For the Year Ended December 31, 2022 2021 Amount Percent of Pretax Loss Amount Percent of Pretax Loss Tax (benefit) at federal statutory rate $ (1,644 ) 21 % $ (6,340 ) 21 % State income taxes, net of federal income taxes 2,270 (29 )% 605 (2 )% Effect of warrant liability (2,864 ) 37 % 215 (1 )% Effect of IBEX sale 376 (5 )% – – % Effect of other permanent items 150 (2 )% 16 – % Effect of stock compensation 14 – % 238 (1 )% Change in valuation allowance (481 ) 6 % 4,879 (16 )% Effect of write-off of state net operating losses 2,170 (28 )% – – % Other 9 – % 387 (1 )% $ – – % $ – – %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	The components of deferred income tax assets (liabilities) were as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 December 31, 2022 2021 Leases $ 30 $ 17 Depreciation and amortization 357 (38 ) Compensation expense not deductible until options are exercised 5,844 8,343 All other temporary differences (807 ) 430 Net operating loss carry forwards 49,082 47,223 Section 174 – R&D Capitalization 988 – Less valuation allowance (55,494 ) (55,975 ) Deferred tax asset (liability) $ – $ –

SCHEDULE OF REVENUE DISAGGREGAT

SCHEDULE OF REVENUE DISAGGREGATED BY SERVICES AND PRODUCTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Total Net Revenues	$ 814	$ 9,404
Product [Member]
Product Information [Line Items]
Total Net Revenues		3,076
Lab Testing Services [Member]
Product Information [Line Items]
Total Net Revenues		1,877
Preclinical Research Services [Member]
Product Information [Line Items]
Total Net Revenues	814	4,451
Service [Member]
Product Information [Line Items]
Total Net Revenues	$ 814	$ 6,328

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

1 Months Ended

12 Months Ended

May 16, 2022

May 12, 2022 shares

Apr. 30, 2022 Segments

Dec. 31, 2022 USD ($) ft² $ / shares

Dec. 31, 2021 USD ($)

Nov. 30, 2022 ft²

Jun. 08, 2022 $ / shares

Mar. 16, 2022 $ / shares

Jan. 14, 2021 $ / shares

Dec. 31, 2020 USD ($)

Nov. 20, 2020 $ / shares

Nov. 19, 2020 $ / shares

Feb. 14, 2020 $ / shares

Apr. 30, 2019 ft²

May 31, 2018 ft²

Number of operating segment | Segments

2

Area of land | ft²

63,156

6,307

Insurance limit

$ 250,000

Accounts receivable

0

Allowance doubtful debts

$ 200,000

Inventory write-offs

747,000

Inventory valuation reserves

0

0

Impairment charges of goodwill and intangible assets

630,000

Goodwill

$ 278,000

Intangible assets

0

0

Unbilled receivables

0

500,000

Deferred revenue

0

100,000

Revenue recognized

$ 100,000

Stockholders equity reverse stock split

1-for-25

1-for-25 (“Reverse Stock Split”)

Stock issued during period shares reverse stock split | shares

17,024

Class of warrant right exercise price | $ / shares

$ 8.75

$ 2.50

$ 70

$ 70

Pre-funded Warrants [Member]

Class of warrant right exercise price | $ / shares

$ 0.025

$ 3.156

$ 34.375

Minimum [Member]

Property, plant and equipment, estimated useful life

3 years

Class of warrant right exercise price | $ / shares

8.75

Maximum [Member]

Property, plant and equipment, estimated useful life

8 years

Class of warrant right exercise price | $ / shares

$ 30

Research and Development Expense [Member]

Inventory write-offs

300,000

Cost of Sales [Member]

Inventory write-offs

$ 400,000

IBEX Property LLC [Member] | UTAH

Area of land | ft²

1.75

1.75

LIQUIDITY AND GOING CONCERN (De

LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 516,231	$ 508,398
Cash and cash equivalents	$ 11,446	$ 19,375

SCHEDULE OF FAIR VALUE OF FINAN

SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value	$ 1,489	$ 6,844
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value	1,489	6,844
Common Stock Warrant Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value	1,489	6,844
Common Stock Warrant Liability [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value
Common Stock Warrant Liability [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value
Common Stock Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities, fair value	$ 1,489	$ 6,844

SCHEDULE OF FAIR VALUE OF LIABI

SCHEDULE OF FAIR VALUE OF LIABILITY CLASSIFIED COMMON STOCK WARRANTS (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning		$ 6,844	$ 5,975
Initial fair value issuance		9,113	14,828
(Gain) loss upon change in fair value		(14,468)	202
Fair value, ending		1,489	6,844
Liability reduction due to exercises			(8,964)
Loss on Initial Fair Value [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Liability reduction due to exercises	[1]
February 14, 2020 Issuance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning		291	328
Initial fair value issuance
(Gain) loss upon change in fair value		(283)	(37)
Fair value, ending		8	291
Liability reduction due to exercises
December 23, 2020 Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning		239	5,647
Initial fair value issuance
(Gain) loss upon change in fair value		(237)	3,556
Fair value, ending		2	239
Liability reduction due to exercises			(8,964)
January 14, 2021 Issuance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning		3,345
Initial fair value issuance			8,629
(Gain) loss upon change in fair value		(3,273)	(5,284)
Fair value, ending		72	3,345
Liability reduction due to exercises
January 25, 2021 Issuance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning	[1]	2,969
Initial fair value issuance			6,199	[1]
(Gain) loss upon change in fair value		(2,905)	(3,230)	[1]
Fair value, ending		64	2,969	[1]
Liability reduction due to exercises	[1]
March 16, 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning
Initial fair value issuance		3,129
(Gain) loss upon change in fair value		(3,103)
Fair value, ending		26
June 08 ,2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning
Initial fair value issuance		5,984
(Gain) loss upon change in fair value		(4,667)
Fair value, ending		1,317
Inducement Loss on Initial Fair Valur [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value, beginning	[1]
Initial fair value issuance	[1]
(Gain) loss upon change in fair value	[1]		5,197
Fair value, ending	[1]
[1] Concurrent with the issuance of the January 25, 2021 warrants, upon the exercise of the December 23, 2020 warrants, an inducement loss of $ 5.2 6.2 1.0

SCHEDULE OF FAIR VALUE OF LIA_2

SCHEDULE OF FAIR VALUE OF LIABILITY CLASSIFIED COMMON STOCK WARRANTS (Details) (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
	Jan. 25, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from the sale of warrants			$ 1,002
December 23, 2020 Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrant inducement loss	$ 5,200
Fair value adjustment of warrants	6,200
Proceeds from the sale of warrants	$ 1,000

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS LIABILITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Remaining term (years)	1 year 2 months 15 days	4 years
Minimum [Member] | Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Stock price	$ 0.66	$ 14.75
Minimum [Member] | Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price	$ 2.40	$ 2.50
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free rate	1.95%	0.42%
Minimum [Member] | Measurement Input, Option Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	98.40%	99%
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Remaining term (years)	5 years	5 years 10 months 24 days
Maximum [Member] | Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Stock price	$ 8.55	$ 30.25
Maximum [Member] | Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price	$ 34.50	$ 34.50
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free rate	4.66%	1.27%
Maximum [Member] | Measurement Input, Option Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	127.70%	103.90%

FAIR VALUE (Details Narrative)

FAIR VALUE (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Impairment of assets held for sale	$ 393
Definite-lived intangible assets		630
Intangible assets and goodwill		$ 400

ASSET AND LIABILITIES HELD FO_2

ASSET AND LIABILITIES HELD FOR SALE (Details Narrative) $ in Thousands			12 Months Ended
	Apr. 29, 2022 USD ($)	Apr. 14, 2022 USD ($)	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)	Nov. 30, 2022 ft²	Apr. 30, 2019 ft²	May 31, 2018 ft²
Impairment of assets held for sale			$ 393
Area of land | ft²					63,156	6,307
Other assets non current			$ 911	$ 720
Stock Agreement [Member]
Debt, principal amount		$ 400
Debt interest rate		10%
Debt instrument interest terms		five-year
Real Estate Agreement [Member]
Business combination consideration		$ 2,800
Stock agreement and real estate agreement [Member]
Other assets non current	$ 400
Issuance of debt	2,300
Long term note receivable	$ 400
IBEX Property LLC [Member] | UTAH
Area of land | ft²			1.75				1.75

SCHEDULE OF PREPAID EXPENSE AND

SCHEDULE OF PREPAID EXPENSE AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses And Other Current Assets
Other current receivable	$ 332	$ 67
Short term deposit		150
Prepaid insurance	239	239
Prepaid expenses	440	445
Deferred offering costs	98	694
Total prepaid expenses and other current assets	$ 1,109	$ 1,595

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Machinery and equipment	$ 4,436	$ 8,502
Land and buildings		2,000
Computers and software	570	1,129
Leasehold improvements	1,808	2,107
Construction in progress		133
Furniture and equipment	100	123
Total property and equipment, gross	6,914	13,994
Accumulated depreciation	(5,139)	(7,071)
Total property and equipment, net	$ 1,775	$ 6,923

SCHEDULE OF DEPRECIATION AND AM

SCHEDULE OF DEPRECIATION AND AMORTIZATION EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Total depreciation and amortization expense	$ 1,507	$ 2,652
General and Administrative Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Total depreciation and amortization expense	82	739
Research and Development Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Total depreciation and amortization expense	$ 1,425	$ 1,913

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($)
Property, Plant and Equipment [Abstract]
Impairment charges	$ 0.4

SCHEDULE OF OPERATING AND FINAN

SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES (Details) - USD ($) $ in Thousands		Dec. 31, 2022		Dec. 31, 2021
Lessee, Operating Lease, Liability, to be Paid [Abstract]
Operating leases 2023	[1]	$ 670
Operating leases 2024	[1]	793
Operating leases 2025	[1]	781
Operating leases 2026	[1]	813
Operating leases 2027	[1]	772
Total Operating lease payments	[1]	3,829
Less: Operating leases Imputed interest	[1]	(803)
Total Operating leases		3,026	[1]	$ 1,212
Finance Lease, Liability, to be Paid [Abstract]
Finance leases 2023		312
Finance leases 2024		42
Finance leases 2025
Finance leases 2026
Finance leases 2027
Total Finance lease payments		354
Less: Finance leases Imputed interest		(20)
Total Finance leases		$ 334		$ 667
[1]2023 amounts as shown above are net of cash inflows for tenant improvement allowances expected to be received during the year.

SCHEDULE OF SUPPLEMENTAL BALANC

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO FINANCE AND OPERATING LEASES (Details) - USD ($) $ in Thousands	Dec. 31, 2022		Dec. 31, 2021
Leases
Finance lease right-of-use assets included within property and equipment, net	$ 4		$ 461
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net		Property and equipment, net
Current finance lease liabilities included within other current liabilities	$ 293		$ 329
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities		Other current liabilities
Non-current finance lease liabilities included within other long-term liabilities	$ 41		$ 338
Total finance lease liabilities	334		667
Current operating lease liabilities included within other current liabilities	$ 394		$ 1,169
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities		Other current liabilities
Operating lease liabilities – non-current	$ 2,632		$ 43
Total Operating leases	$ 3,026	[1]	$ 1,212
[1]2023 amounts as shown above are net of cash inflows for tenant improvement allowances expected to be received during the year.

SUMMARY OF COMPONENTS OF LEASE

SUMMARY OF COMPONENTS OF LEASE EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease costs included within operating costs and expenses	$ 1,298	$ 1,511
Amortization of right of use assets	185	617
Interest on lease liabilities	47	99
Total	$ 232	$ 716

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating cash out flows from operating leases	$ 1,245	$ 1,596
Operating cash out flows from finance leases	47	99
Financing cash out flows from finance leases	17,823	555
Operating leases	2,978	42
Remeasurement of operating lease liability due to lease modification/termination		$ 386

LEASES (Details Narrative)

LEASES (Details Narrative)			1 Months Ended				12 Months Ended
	Oct. 25, 2021 USD ($)	Dec. 27, 2017 USD ($) ft²	Nov. 30, 2022 USD ($) ft²	Nov. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Apr. 30, 2019 ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Nov. 09, 2022 USD ($)	Dec. 16, 2021 USD ($)
Area of land | ft²			63,156			6,307
Lease term			5 years
Lease renewal description			The Company has a one-time option to renew for an additional five years.
Purchase of property							$ 37,000	$ 123,000
Rent description			The initial base rent under this lease is $59,998 per month ($0.95 per sq. ft.) for the first year of the initial lease term and increases 4.0% per annum thereafter.
Base rental			$ 59,998
Increase in rental rate			4%
Operating lease incremental borrowing rate			10%
Lease renewal description			The initial term of the lease is five years, and it expires on November 30, 2027.			The lease provided for monthly lease payments subject to annual increases and had an expiration date in April 2024.
Lease expiration date			Nov. 30, 2027
Net gain on termination					$ 300,000
Financing lease, incremental borrowing rate							10%
Abandonment finance lease right of use asset							$ 300,000	$ 200,000
Operating lease, weighted average remaining lease term							4 years 9 months 18 days
Operating lease, weighted average discount rate, percent							9.69%
Finance lease, weighted average remaining lease term							1 year 2 months 12 days
Finance lease, weighted average discount rate, percent							9.67%
Minimum [Member]
Lessee, operating lease, remaining lease term							6 months
Maximum [Member]
Lessee, operating lease, remaining lease term							16 months
Operating Expense [Member]
Gain on sale			$ 4,000,000
Third Party Lender [Member]
Purchase of property			8,100,000
Cash			11,000,000
Pacific Office Automation Inc [Member]
Lease term				3 years
Rent description				The initial base rent under this lease is $3,983 per month for the entire lease term and includes a cash incentive of $0.1 million.
Base rental				$ 3,983
Operating lease incremental borrowing rate				7.42%
Incentive fee				$ 100,000
Commercial Lease Agreement [Member] | Adcomp LLC [Member]
Area of land | ft²		178,528
Lease term		5 years
Lease expiration date		Nov. 30, 2022
Lease renewal description		The Company had a one-time option to renew for an additional five years
Purchase of property		$ 17,500,000
Rent description		The initial base rent under this lease was $98,190 per month ($0.55 per sq. ft.) for the first year of the initial lease term and increased 3.0% per annum thereafter.
Base rental		$ 98,190
Increase in rental rate		3%
Operating lease incremental borrowing rate		10%
Unsecured loan			9,400,000
Cash			9,000,000
Security deposit			$ 200,000,000
BCG Agreement [Member] | BCG Acquisitions LLC [Member]
Purchase of property	$ 17,500,000
Earnest money deposits	$ 150,000
Payments to acquire property plant and equipment									$ 50,000
Adcomp Purchase Agreement [Member] | Adcomp [Member]
Earnest money deposits										$ 150,000
Purchase Agreement [Member] | Adcomp LLC [Member]
Payments to acquire property plant and equipment									$ 50,000

SCHEDULE OF CHANGES GOODWILL (D

SCHEDULE OF CHANGES GOODWILL (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance - December 31, 2020	$ 278
Impairment charge to goodwill	(278)
Balance - December 31, 2021

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset write off		$ 630
Amortization of Intangible assets		$ 190

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 459	$ 173
Salaries and other compensation	463	722
Legal and accounting	71	1,082
Accrued severance	16	111
Benefit plan accrual	66	102
Clinical trials	131	161
Accrued offering costs		400
Other	174	364
Total accounts payable and accrued expenses	$ 1,380	$ 3,115

SCHEDULE OF OTHER CURRENT LIABI

SCHEDULE OF OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
Current finance lease liabilities	$ 293	$ 329
Current operating lease liabilities	394	1,169
Other		22
Total other current liabilities	$ 687	$ 1,520

SCHEDULE OF SHARE-BASED COMPENS

SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Option Indexed to Issuer's Equity [Line Items]
Weighted Average Exercise Price, Granted	$ 7.57	$ 22.63
Employee and Non Employee Stock Option [Member]
Option Indexed to Issuer's Equity [Line Items]
Number of Shares, Outstanding at beginning of period	230,899
Weighted Average Exercise Price, Outstanding at beginning of period	$ 197.66
Number of Shares, Granted	520
Weighted Average Exercise Price, Granted	$ 10.34
Number of Shares, Forfeited	(49,108)
Weighted Average Exercise Price, Forfeited	$ 229.66
Number of Shares, Outstanding at end of period	182,311	230,899
Weighted Average Exercise Price, Outstanding at end of period	$ 188.50	$ 197.66
Number of Shares, Options exercisable	169,138
Weighted Average Exercise Price, Options exercisable	$ 200.04

SCHEDULE OF SHARE-BASED PAYMENT

SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term of options (years)	1 year 2 months 15 days	4 years
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term of options (years)	5 years	5 years 10 months 24 days
Option Grants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free annual interest rate, minimum	1.30%	0.30%
Risk free annual interest rate, maximum	4.30%	1.20%
Expected volatility, minimum	98%	97.90%
Expected volatility, maximum	112%	104.70%
Assumed dividends
Option Grants [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term of options (years)	4 years 7 months 6 days	4 years 7 months 6 days
Option Grants [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term of options (years)	4 years 9 months 18 days	4 years 8 months 12 days
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free annual interest rate, minimum	0.20%	0.10%
Risk free annual interest rate, maximum	4.80%	0.20%
Expected volatility, minimum	72.80%	98.40%
Expected volatility, maximum	159.20%	125.20%
Expected term of options (years)	6 months	6 months
Assumed dividends

SCHEDULE OF SHARE-BASED COMPE_2

SCHEDULE OF SHARE-BASED COMPENSATION, RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Unvested at beginning of period	206,547
Number of Shares, Granted	203,600
Number of Shares, Vested	(146,328)	[1]
Number of Shares, Forfeited	(7,384)
Number of Shares, Unvested at end of period	256,435
[1]The number of vested restricted stock units and awards includes shares that were withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements.

SCHEDULE OF SHARE-BASED COMPE_3

SCHEDULE OF SHARE-BASED COMPENSATION RELATED TO RESTRICTED STOCK AWARDS AND STOCK OPTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,857	$ 5,600
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	1,402	4,097
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	455	1,146
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense		$ 357

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	Oct. 25, 2019	Oct. 05, 2018	Dec. 01, 2016	May 31, 2018	Dec. 31, 2022	Dec. 31, 2021	Sep. 09, 2022	Jan. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of stock options shares granted price per share					$ 7.57	$ 22.63
Intrinsic value of options exercised						$ 0
Fair value of options vested					$ 400,000	2,600,000
Aggregate intrinsic value of options outstanding and exercisable					$ 0
Weighted average remaining contractual term					5 years 4 months 2 days
Unrecognized compensation cost, period for recognition					1 year 2 months 12 days
Available for future issuances ESPP					7,379
Stock based compensation					$ 1,857,000	5,600,000
Number of stock issued under ESPP, value						$ 55,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation cost					$ 300,000
Unrecognized compensation cost, period for recognition					1 year 1 month 6 days
Weighted-average per share grant-date fair value of restricted stock granted					$ 0.87	$ 31.24
Total fair value of restricted stock vested					$ 3,800,000	$ 4,700,000
2017 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation cost					$ 33,000
2020 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation terminate date	Dec. 19, 2029
Number of shares reserved					1,275		1,450,000	131,872
2020 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock issuable	419,549
2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation terminate date		Oct. 05, 2028
Number of shares reserved					7,350
2019 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock issuable		120,000
2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation terminate date			Dec. 01, 2026
Number of shares reserved					6,122
2017 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock issuable			292,000
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares reserved				20,000
Fair value of stock options shares granted price per share					$ 0.94	$ 13.50
Common stock purchase price percentage				85%
Stock based compensation					$ 9,007	$ 40,000
Number of stock issued under ESPP					3,200	4,076
Number of stock issued under ESPP, value					$ 3,000	$ 100,000

SCHEDULE FOR MEASUREMENT OF FAI

SCHEDULE FOR MEASUREMENT OF FAIR VALUE OF WARRANTS (Details) - $ / shares						12 Months Ended
	Jun. 08, 2022	Mar. 16, 2022	Jan. 25, 2021	Jan. 22, 2021	Jan. 14, 2021	Dec. 31, 2022	Dec. 31, 2021
Warrant [Member] | February 14, 2020 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price						$ 0.66	$ 14.68
Exercise price						$ 2.40	$ 2.50
Risk-free rate						4.09%	1.27%
Volatility						112.90%	102%
Remaining term (years)						4 years 1 month 6 days	5 years 1 month 6 days
Warrant [Member] | December 23, 2020 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price						$ 0.66	$ 14.68
Exercise price						$ 23.39	$ 23.39
Risk-free rate						4.22%	1.11%
Volatility						118.70%	103.90%
Remaining term (years)						3 years	4 years
Common Warrant [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price					$ 30.25	$ 0.66	$ 14.68
Exercise price					$ 30	$ 8.75	$ 30
Risk-free rate					0.49%	4.22%	1.12%
Volatility					100.10%	119.70%	103%
Remaining term (years)					5 years	3 years	4 years
Common Warrant [Member] | March 2022 [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price		$ 8.55				$ 0.66
Exercise price		$ 8.75				$ 8.75
Risk-free rate		1.95%				4.66%
Volatility		101.50%				127.70%
Remaining term (years)		2 years				1 year 2 months 12 days
Common Warrant [Member] | June 2022 [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price	$ 2.30					$ 0.66
Exercise price	$ 2.40					$ 2.40
Risk-free rate	3.03%					4.05%
Volatility	107.10%					111.50%
Remaining term (years)	5 years					4 years 4 months 24 days
Placement Agent Warrant [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price					$ 30.25	$ 0.66	$ 14.68
Exercise price					$ 34.38	$ 34.38	$ 34.38
Risk-free rate					0.49%	4.22%	1.12%
Volatility					99.30%	119.70%	103%
Remaining term (years)					5 years	3 years	4 years
Placement Agent Warrant [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price				$ 26.25		$ 0.66	$ 14.68
Exercise price				$ 30		$ 30	$ 30
Risk-free rate				0.44%		4.21%	1.12%
Volatility				99.60%		119.70%	103%
Remaining term (years)				5 years		3 years 1 month 6 days	4 years 1 month 6 days
Placement Agent Warrant [Member] | New Common Stock Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Remaining term (years)							4 years 1 month 6 days
Placement Agent Warrant [Member] | March 2022 [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price		$ 8.55				$ 0.66
Exercise price		$ 9.53				$ 9.53
Risk-free rate		1.95%				4.66%
Volatility		101.50%				127.70%
Remaining term (years)		2 years				1 year 2 months 12 days
Placement Agent Warrant [Member] | June 2022 [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price	$ 2.30					$ 0.66
Exercise price	$ 3.16					$ 3.16
Risk-free rate	3.03%					4.05%
Volatility	107.10%					111.50%
Remaining term (years)	5 years					4 years 4 months 24 days
Common Stock Warrant [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price				$ 26.25
Exercise price				$ 15.60
Risk-free rate				43%
Volatility				99.40%
Remaining term (years)				4 years 10 months 24 days
New Common Stock Warrant [Member] | Monte Carlo Simulation Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price			$ 25.50			$ 0.66	$ 14.68
Exercise price			$ 30			$ 8.75	$ 30
Risk-free rate			0.42%			4.21%	1.13%
Volatility			99%			119.70%	103%
Remaining term (years)			5 years			3 years 1 month 6 days

SUMMARY OF WARRANT ACTIVITY (De

SUMMARY OF WARRANT ACTIVITY (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	772,564	685,295
Warrants Issued	4,015,259	822,169
Warrants exercised		(734,900)
Warrant outstanding, ending balance	4,787,823	772,564
February 14, 2020 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	21,580	22,600
Warrants Issued
Warrants exercised		(1,020)
Warrant outstanding, ending balance	21,580	21,580
December 23, 2020 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance		427,522
Warrants Issued
Warrants exercised		(427,522)
Warrant outstanding, ending balance
December 23, 2020 placement agent warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	25,651	25,651
Warrants Issued
Warrants exercised
Warrant outstanding, ending balance	25,651	25,651
December 23, 2020 Pre-funded Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance		209,522
Warrants Issued
Warrants exercised		(209,522)
Warrant outstanding, ending balance
January 14, 2021 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	363,636
Warrants Issued		363,636
Warrants exercised
Warrant outstanding, ending balance	363,636	363,636
January 14, 2021 Placement Agent Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	21,818
Warrants Issued		21,818
Warrants exercised
Warrant outstanding, ending balance	21,818	21,818
January 14, 2021 Pre-funded Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance
Warrants Issued		96,836
Warrants exercised		(96,836)
Warrant outstanding, ending balance
January 25, 2021 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	320,641
Warrants Issued		320,641
Warrants exercised
Warrant outstanding, ending balance	320,641	320,641
January 22, 2021 Placement Agent Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance	19,238
Warrants Issued		19,238
Warrants exercised
Warrant outstanding, ending balance	19,238	19,238
March 16, 2022 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance
Warrants Issued	655,738
Warrants exercised
Warrant outstanding, ending balance	655,738
March 16, 2022 Placement Agent Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance
Warrants Issued	32,787
Warrants exercised
Warrant outstanding, ending balance	32,787
June 8, 2022 Common Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance
Warrants Issued	3,168,318
Warrants exercised
Warrant outstanding, ending balance	3,168,318
June 8, 2022 Placement Agent Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding, beginning balance
Warrants Issued	158,416
Warrants exercised
Warrant outstanding, ending balance	158,416

SALE OF COMMON STOCK, WARRANT_3

SALE OF COMMON STOCK, WARRANTS AND PRE- FUNDED WARRANTS (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands											1 Months Ended					12 Months Ended
	Jun. 08, 2022	Mar. 29, 2022	Mar. 17, 2022	Mar. 16, 2022	Mar. 30, 2021	Jan. 22, 2021	Jan. 22, 2021	Jan. 14, 2021	Dec. 23, 2020	Feb. 14, 2020	Dec. 31, 2022	Aug. 31, 2022	Jul. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2021	Jan. 25, 2021	Dec. 31, 2020	Nov. 20, 2020	Nov. 19, 2020
Subsidiary, Sale of Stock [Line Items]
Placement agent warrants										425,532										402,932
Public offering price per share										$ 58.75
Class of warrant right exercise price				$ 8.75						$ 70											$ 2.50	$ 70
Warrants expiration date										Feb. 12, 2027
Proceeds from exercise of warrants											$ 1,000						$ 6,671
Residual value of warrants and stock offering									$ 2,500								$ 12,000
Reclassification as a reduction in additional paid-in capital									300
Common stock and warrants purchase shares				655,738
Warrant liability, issuance costs									500
Common stock, par or stated value per share											$ 0.001					$ 0.001	$ 0.001
Proceeds from Issuance of Warrants																	$ 1,002
Preferred stock, shares issued											0					0	0
Number of shares issued				$ 5,000
Conversion price				$ 7.625
Proceeds from Issuance of Common Stock																$ 7,823	$ 9,884
Deferred offering costs											$ 98					$ 98	$ 694
Series A Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares issued				3,000.000435
Series B Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares issued				2,000.00029
Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of stock shares converted			262,295
Series A Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of stock shares converted		393,443
Series A and Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price											$ 9.525					$ 9.525
Percentage of exercise of warrants																125%
Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price						$ 15.60	$ 15.60
Sales Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from Issuance of Common Stock					$ 50,000
Investment					400
Deferred offering costs					$ 700
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price				$ 30
Maximum [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants purchase shares						427,522	427,522
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price				$ 8.75
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from exercise of warrants															$ 4,500
Estimated fair value, liability									$ 5,200		$ 11,700					$ 11,700
Common stock and warrants purchase shares								363,636											320,641
Noninterest expense offering cost															300
Fair value adjustment of warrants															3,000
Additional Paid-in Capital [Member]
Subsidiary, Sale of Stock [Line Items]
Reclassification as a reduction in additional paid-in capital																$ 1,300
Fair value adjustment of warrants	$ 200							$ 100
Pre Funded Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price	$ 2.524
Common stock and warrants purchase shares	1,584,159
Common Stock and Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Price per share									$ 18.6875
Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent warrants						19,238	19,238
Proceeds from exercise of warrants						$ 6,700
Warrant forIssuing to nonemployees	The holder of the warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent, warrants to purchase 5.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering															The holder of the March 2022 Warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company.
Proceeds from Issuance of Warrants						$ 1,000
Warrants [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant forIssuing to nonemployees						A holder may not exercise any portion of the January 25 Warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent, warrants to purchase 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering
Warrants [Member] | December 2022 Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant forIssuing to nonemployees									The holder of the warrants could not exercise any portion of the warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage could be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent for the registered direct offering warrants to purchase up to 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering
Warrants [Member] | December 23, 2020 [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant forIssuing to nonemployees								The holder of the January 14 Warrants may not exercise any portion of such warrants to the extent that the holder would own more than 4.99% of the outstanding common stock immediately after exercise, which percentage may be changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 9.99% upon 61 days’ notice to the Company. The Company also issued to designees of the placement agent warrants to purchase 6.0% of the aggregate number of common stock shares and pre-funded warrants sold in the offering
Warrants [Member] | Maximum [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent warrants						427,522	427,522
Exisitng Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from exercise of warrants								$ 9,200	$ 7,200
Noninterest expense offering cost								$ 800
Exisitng Warrant [Member] | Monte Carlo Simulation Model [Member]
Subsidiary, Sale of Stock [Line Items]
Noninterest expense offering cost							$ 100
Pre-funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price	$ 3.156							$ 34.375			$ 0.025					$ 0.025
Common Stock Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value adjustment of warrants	$ 5,700							$ 8,100
Common Stock Warrants [Member] | Monte Carlo Simulation Model [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value adjustment of warrants							5,800
Placement Agent Common Stock Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants purchase shares											32,787					32,787
Price per share											$ 0.050					$ 0.050
Fair value adjustment of warrants	300							500
Placement Agent Common Stock Warrants [Member] | Monte Carlo Simulation Model [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value adjustment of warrants							$ 400
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent warrants														2,722,818				96,836		209,522
Number of shares issued												1,689,159	545,000	488,659		3,168,318
Fair value adjustment of warrants	2,000							1,400
Number of shares issued				$ 1,000,000
Common Stock [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Public offering price per share						$ 3.125	$ 3.125
Common stock, par or stated value per share						$ 0.001	$ 0.001
Common Stock [Member] | Maximum [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued						320,641
Classified Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value adjustment of warrants	$ 500							$ 700
Warrants One [Member]
Subsidiary, Sale of Stock [Line Items]
Remeasurement loss							$ 3,600
Warrants One [Member] | Maximum [Member] | Letter Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent warrants									427,522
Series A and Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Residual value of warrants and stock offering															1,900
Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from exercise of warrants															200
Underwritten Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction										425,532
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Public offering price per share	$ 2.525
Class of warrant right exercise price	$ 2.524								$ 0.001
Number of shares issued	445,500							266,800	218,000
Warrants and rights outstanding, term								5 years	5 years
Common stock, par or stated value per share	$ 0.001					$ 30	$ 30	$ 0.025
IPO [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants purchase shares								363,636	427,522
IPO [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price								$ 30	$ 15.60
Price per share								27.50	18.7125
IPO [Member] | Pre Funded Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant right exercise price	$ 0.001							$ 0.001	$ 0.025
Common stock and warrants purchase shares	1,138,659							96,836	209,522
Price per share								$ 27.475
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from exercise of warrants																$ 7,300
Estimated fair value, liability									$ 300
Warrant exercise price									$ 23.39
Noninterest expense offering cost																$ 700
Fair value adjustment of warrants															$ 100
Private Placement [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants purchase shares	158,416							21,818	25,651					3,168,318
Percentage of exercise of warrants									125%
Percentage of warrant exercise price	125%							125%

SCHEDULE OF EARNINGS PER SHARE,

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Net loss per share attributable to common stockholders
Net loss, primary		$ (7,833)	$ (30,187)
Less: gain from change in fair value of warrant liabilities		(4,949)
Net loss, diluted		$ (12,782)	$ (30,187)
Basic weighted average number of common shares	[1],[2]	6,853,169	3,200,561
Potentially dilutive effect of warrants		812,021
Diluted weighted average number of common shares	[1]	7,665,190	3,200,561
[1]Giving retroactive effect to the 1-for-25 209,522 96,836 2,722,818 488,659 545,000 1,689,159

SCHEDULE OF EARNINGS PER SHAR_2

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) (Parenthetical) - shares	1 Months Ended
	Aug. 31, 2022	Jul. 31, 2022	Jun. 30, 2022	Jan. 31, 2021	Dec. 31, 2020	Feb. 14, 2020
Number of warrant to purchase shares of common stock					402,932	425,532
Common Stock [Member]
Number of warrant to purchase shares of common stock			2,722,818	96,836	209,522
Warrant [Member]
Pre-funded warrants exercised	1,689,159	545,000	488,659

SCHEDULE OF ANTI-DILUTIVE POTEN

SCHEDULE OF ANTI-DILUTIVE POTENTIAL SHARES OUTSTANDING ACTIVITY (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	182,311	230,912
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	256,435	206,547
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	1,439,509	772,564
Shares Committed Under ESPP [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	4,072	1,678

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)		12 Months Ended
	Apr. 12, 2020	Dec. 31, 2021
Short-Term Debt [Line Items]
Debt instrument decrease forgiveness		$ 3,600,000
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Unsecured debt	$ 3,576,145
Debt instrument, interest rate	1%
Debt instrument term	24 months
Debt instrument, periodic payment	$ 150,563
Audit after forgiveness of loan, description	The SBA may audit any PPP loans at its discretion up to six years after the date the SBA forgave the PPP Loan.

SCHEDULE OF RESTRUCTURING COSTS

SCHEDULE OF RESTRUCTURING COSTS AND GAINS (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Property and equipment impairment and disposal			$ 425,000
Employee severance and benefit arrangements		103,000	390,000
Modification of employee stock options			187,000
Net gain on lease termination	[1]		(324,000)
Net restructuring costs		$ 103,000	$ 678,000
[1]During the second quarter of 2021 and effective June 30, 2021, the Company terminated a lease which included manufacturing, laboratory, and office space. The Company recorded a net gain on termination of $ 0.3

SCHEDULE OF RESTRUCTURING COS_2

SCHEDULE OF RESTRUCTURING COSTS AND GAINS (Details) (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($)
Restructuring and Related Activities [Abstract]
Net gain on lease termination	$ 0.3

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Jun. 25, 2021	Jul. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Research and development cost	$ 6,500		$ 11,048	$ 14,182
Service fees	3,100
Estimated cost	$ 3,400
Recited costs		$ 500
Costs and expenses			$ 1,200	$ 400

CERTAIN RELATIONSHIPS AND REL_2

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS (Details Narrative)	1 Months Ended		12 Months Ended
	Nov. 30, 2022 USD ($)	Oct. 31, 2018 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Lease term	5 years
Payments for rent	$ 59,998
Sublease income			$ 0	$ 182,000
Office Lease [Member]
Lessee, Lease, Description [Line Items]
Net rentable area | ft²		7,250
Lease term		3 years
Payments for rent		$ 60
Lease arrangements, operating lease, description		Initially the Company would occupy and pay for only 3,275 square feet of space, and the Company was not obligated under the lease to pay for the remaining 3,975 square feet covered by the lease unless it elected to occupy that additional space. The Company believes the terms of the lease were very favorable to it, and the Company obtained the favorable terms through the assistance of Peter A. Cohen, a director, which he provided so that the company he owns, Peter A. Cohen, LLC (“Cohen LLC”), could sublease a portion of the office space.
Lease expiration date		Oct. 31, 2021

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total net revenues	$ 814	$ 9,404
Total net loss	(7,833)	(30,187)
Total assets	22,847	31,178
Regenerative Medicine [Member]
Segment Reporting Information [Line Items]
Total net revenues		3,076
Total net loss	(7,430)	(29,568)
Total assets	22,847	25,344
Contract Services [Member]
Segment Reporting Information [Line Items]
Total net revenues	814	6,328
Total net loss	(403)	(619)
Total assets		$ 5,834

EMPLOYEE BENEFIT PLAN (Details

EMPLOYEE BENEFIT PLAN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Pretax earnings of contribution.	$ 20,500
Percentage of contribution	3%
Contribution expense	$ 200,000	$ 300,000

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current: Federal
Current: State
Deferred: Federal	(1,789)	(5,484)
Deferred: State	2,270	605
Change in valuation allowance	(481)	4,879
Total provision (benefit) for income taxes	$ 0	$ 0

SCHEDULE OF STATUTORY FEDERAL R

SCHEDULE OF STATUTORY FEDERAL RATE AND PROVISION FOR INCOME TAX (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax (benefit) at federal statutory rate, amount	$ (1,644)	$ (6,340)
Tax (benefit) at federal statutory rate, percentage of pretax loss	21%	21%
State income taxes, net of federal income taxes, amount	$ 2,270	$ 605
State income taxes, net of federal income taxes, percentage of pretax loss	(29.00%)	(2.00%)
Effect of warrant liability, amount	$ (2,864)	$ 215
Effect of other permanent items, percentage of pretax loss	37%	(1.00%)
Effect of IBEX sale, amount	$ 376
Effect of IBEX sale, percentage	(5.00%)
Effect of other permanent items, amount	$ 150	$ 16
Effect of other permanent items, percentage of pretax loss	(2.00%)
Effect of stock compensation, amount	$ 14	$ 238
Effect of stock compensation, percentage of pretax loss		(1.00%)
Change in valuation allowance, amount	$ (481)	$ 4,879
Other, percent of pretax loss	6%	(16.00%)
Effect of write-off of state net operating losses, amount	$ 2,170
Effect of write-off of state net operating losses, percentage of pretax loss	(28.00%)
Other, amount	$ 9	$ 387
Other, percent of pretax loss		(1.00%)
Income taxes, amount	$ 0	$ 0
Income taxes, percentage of pretax loss

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Leases	$ 30	$ 17
Depreciation and amortization	357	(38)
Compensation expense not deductible until options are exercised	5,844	8,343
All other temporary differences	(807)	430
Net operating loss carry forwards	49,082	47,223
Section 174 – R&D Capitalization	988
Less valuation allowance	(55,494)	(55,975)
Deferred tax asset (liability)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 203,400,000
Net operating loss carryforwards with expiration	$ 38,400,000
Operating loss carryforwards, description	expire between 2038 and 2039
Net operating loss carryforwards with expiration indefinite life	$ 165,000,000
Unrecognized tax benefits, which would impact its tax rate	0
Payment for penalties accrual	0
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards with expiration	$ 161,000,000
Operating loss carryforwards, description	expire starting in 2034