GT Biopharma (GTBP) 10-Q 31 Oct 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Oct. 31, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-40023
Entity Registrant Name	GT BIOPHARMA, INC.
Entity Central Index Key	0000109657
Entity Tax Identification Number	94-1620407
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	8000 Marina Blvd
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Brisbane
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94005
City Area Code	415
Local Phone Number	919-4040
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	GTBP
Security Exchange Name	NASDAQ
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 Common Stock, Shares Outstanding		32,557,720

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 2,465,000	$ 8,968,000
Short-term investments	18,319,000	23,011,000
Prepaid expenses and other current assets	88,000	190,000
Total Current Assets	20,872,000	32,169,000
Operating lease right-of-use asset	190,000
Deposits	9,000
TOTAL ASSETS	21,071,000	32,169,000
Current Liabilities
Accounts payable	3,325,000	8,220,000
Accrued expenses	1,537,000	1,901,000
Current operating lease liability	106,000
Derivative liability	57,000	138,000
Total Current Liabilities	5,025,000	10,259,000
Non-current operating lease liability	92,000
Total Liabilities	5,117,000	10,259,000
Stockholders’ Equity
Common stock, par value $0.001, 250,000,000 shares authorized, 32,507,618 shares and 32,061,989 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	33,000	32,000
Common stock issuable zero shares and 327,298 shares at September 30, 2022 and December 31, 2021, respectively		1,113,000
Additional paid in capital	684,804,000	674,348,000
Accumulated deficit	(668,884,000)	(653,584,000)
Total Stockholders’ Equity	15,954,000	21,910,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	21,071,000	32,169,000
Series C Preferred Stock [Member]
Stockholders’ Equity
Series C - 96,230 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	$ 1,000	$ 1,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	32,507,618	32,061,989
Common stock, shares outstanding	32,507,618	32,061,989
Common stock issuable, shares	0	327,298
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	96,230	96,230
Preferred Stock, Shares Outstanding	96,230	96,230

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenues
Operating Expenses
Research and development (includes $201 and $0 of expense from stock compensation to officers, employees and directors vesting during the three months ended September 30, 2022 and 2021, and $327 and $0 for the nine months ended September 30, 2022 and 2021, respectively)	2,743	1,008	5,969	3,287
Selling, general and administrative (includes $2,743 and $577 of expense from stock compensation granted to officers, employees and directors during the three months ended September 30, 2022 and 2021, and $3,527 and $15,450 for the nine months ended September 30, 2022 and 2021, respectively)	4,280	4,946	9,510	36,050
Loss from Operations	7,023	5,954	15,479	39,337
Other (Income) Expense
Interest income	(107)	(32)	(151)	(32)
Interest expense				696
Change in fair value of derivative liability	(58)	(502)	(81)	(43)
Unrealized loss on marketable securities	23	33	53	33
Total Other (Income) Expense	(142)	(501)	(179)	654
Net Loss	$ (6,881)	$ (5,453)	$ (15,300)	$ (39,991)
Net loss per share – basic and diluted	$ (0.22)	$ (0.17)	$ (0.48)	$ (1.54)
Weighted average common shares outstanding – basic and diluted	31,380,634	31,381,282	31,723,792	25,945,827

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - Officers Employees And Directors [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	$ 201	$ 0	$ 327	$ 0
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expense	$ 2,743	$ 577	$ 3,527	$ 15,450

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Common Shares Issuable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 3	$ 5		$ 566,356	$ (595,797)	$ (29,433)
Beginning balance, shares at Dec. 31, 2020	2,450	5,218
Equity compensation to officers, employees, and board of directors		$ 4		15,446		15,450
Equity compensation to officers and board of directors, shares		3,838
Issuance of common stock for services		$ 2		9,101		9,103
Issuance of common stock for services, shares		2,142
Net loss					(39,991)	(39,991)
Common shares issued upon mandatory conversion of notes payable and accrued interest		$ 10	$ 3,416	35,373		38,799
Common shares issued upon mandatory conversion of notes payable and accrued interest, shares		10,409	1,004
Common shares issued upon exercise of warrants		$ 3		16,430		16,433
Common shares issued upon exercise of warrants, shares		3,074
Extinguishment of debt discount upon adoption of ASU 2020-06				(4,745)	226	(4,519)
Conversion of Preferred Series J-1 to common stock	$ (2)	$ 1		1
Conversion of Preferred Series J-1 to common stock, shares	(2,354)	692
Issuance of common stock in public offering, net of cost		$ 5		24,674		24,679
Issuance of common stock in public offering, net of cost, shares		4,945
Issuance of common stock for research and development agreement				1,355		1,355
Issuance of common stock for research and development agreement, shares		190
Ending balance, value at Sep. 30, 2021	$ 1	$ 30	$ 3,416	663,991	(635,562)	31,876
Ending balance, shares at Sep. 30, 2021	96	30,508	1,004
Beginning balance, value at Dec. 31, 2020	$ 3	$ 5		566,356	(595,797)	(29,433)
Beginning balance, shares at Dec. 31, 2020	2,450	5,218
Ending balance, value at Dec. 31, 2021	$ 1	$ 32	$ 1,113	674,348	(653,584)	21,910
Ending balance, shares at Dec. 31, 2021	96	32,062	327
Beginning balance, value at Jun. 30, 2021	$ 1	$ 28	$ 10,716	655,655	(630,109)	36,291
Beginning balance, shares at Jun. 30, 2021	96	28,144	3,152
Equity compensation to officers, employees, and board of directors				577		577
Equity compensation to officers and board of directors, shares		98
Issuance of common stock for services				327		327
Issuance of common stock for services, shares		93
Net loss					(5,453)	(5,453)
Common shares issued upon mandatory conversion of notes payable and accrued interest		$ 2	$ (7,300)	7,294		(4)
Common shares issued upon mandatory conversion of notes payable and accrued interest, shares		2,147	(2,148)
Common shares issued upon exercise of warrants				138		138
Common shares issued upon exercise of warrants, shares		26
Ending balance, value at Sep. 30, 2021	$ 1	$ 30	$ 3,416	663,991	(635,562)	31,876
Ending balance, shares at Sep. 30, 2021	96	30,508	1,004
Beginning balance, value at Dec. 31, 2021	$ 1	$ 32	$ 1,113	674,348	(653,584)	21,910
Beginning balance, shares at Dec. 31, 2021	96	32,062	327
Equity compensation to officers, employees, and board of directors		$ 1		3,853		3,854
Equity compensation to officers and board of directors, shares		620
Issuance of common stock for services				2,462		2,462
Issuance of common stock for services, shares		412
Issuance of common shares in settlement of vendor payable		$ 1		3,250		3,251
Issuance of common shares in settlement of vendors payable, shares		1,222
Net loss					(15,300)	(15,300)
Cancellation of common stock previously issued for services
Cancellation of common stock previously issued for services, shares		(291)
Cancellation of common stock previously issued to prior CEO		$ (1)		(222)		(223)
Cancellation of common stock previously issued to prior CEO, shares		(1,845)
Common stock issued upon conversion of notes payable			$ (1,113)	1,113
Common stock issued upon conversion of notes payable, shares		327	(327)
Ending balance, value at Sep. 30, 2022	$ 1	$ 33		684,804	(668,884)	15,954
Ending balance, shares at Sep. 30, 2022	96	32,507
Beginning balance, value at Jun. 30, 2022	$ 1	$ 31		677,411	(662,003)	15,440
Beginning balance, shares at Jun. 30, 2022	96	30,694
Equity compensation to officers, employees, and board of directors		$ 1		2,943		2,944
Equity compensation to officers and board of directors, shares		456
Issuance of common stock for services				1,200		1,200
Issuance of common stock for services, shares		135
Issuance of common shares in settlement of vendor payable		$ 1		3,250		3,251
Issuance of common shares in settlement of vendors payable, shares		1,222
Net loss					(6,881)	(6,881)
Ending balance, value at Sep. 30, 2022	$ 1	$ 33		$ 684,804	$ (668,884)	$ 15,954
Ending balance, shares at Sep. 30, 2022	96	32,507

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (15,300)	$ (39,991)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation – consultants	2,462	10,458
Stock based compensation - officers, employees and board of directors	3,854	15,450
Convertible notes payable issued for consulting services		720
Change in fair value of derivative liability	(81)	(43)
Change in operating lease right-of-use assets	70
Unrealized loss on marketable securities	53
Changes in operating assets and liabilities:
Decrease in prepaid expenses	102	279
(Increase) in deposits	(9)
(Decrease) Increase in accounts payable and accrued expenses	(2,008)	537
(Decrease) in operating lease liability	(62)
Increase in accrued interest		689
Net Cash (Used in) Operating Activities	(10,919)	(11,901)
CASH FLOWS FROM INVESTING ACTIVITIES
Sales (purchases) of investments	4,639	(26,031)
Net Cash Provided by (Used in) Investing Activities	4,639	(26,031)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		24,679
Cancellation of common stock upon settlement with former officer	(223)
Proceeds from exercise of warrants		16,433
Proceeds from issuance of notes payable		1,205
Net Cash (Used in) Provided by Financing Activities	(223)	42,317
Net (Decrease) Increase in Cash	(6,503)	4,385
Cash at Beginning of Period	8,968	5,297
Cash at End of Period	2,465	9,682
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest
Income taxes paid
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Right-of-use assets exchanged for lease liabilities	260
Extinguishment of unamortized debt discount and adjustment to accumulated deficit upon adoption of ASU 2020-06		4,745
Common stock issued upon conversion of notes payable and accrued interest		38,799
Common stock issued upon settlement of vendor payable	3,251
Convertible notes payable issued for accrued expenses		$ 1,525

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Note 1 – Organization and Operations In 1965, the corporate predecessor of GT Biopharma Inc. (Company), Diagnostic Data, Inc. was incorporated in the State of California. Diagnostic Data changed its incorporation to the State of Delaware in 1972 and changed its name to DDI Pharmaceuticals, Inc. in 1985. In 1994, DDI Pharmaceuticals merged with International BioClinical, Inc. and Bioxytech S.A. and changed its name to OXIS International, Inc. In July 2017, the Company changed its name to GT Biopharma, Inc. The Company is a clinical stage biopharmaceutical company focused on the development and commercialization of novel immuno-oncology products based on our proprietary Tri-specific Killer Engager (TriKE ® ® ®

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Oxis Biotech, Inc. and Georgetown Translational Pharmaceuticals, Inc. All intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 filed with the SEC on March 28, 2022 (the “2021 Annual Report”). The consolidated balance sheet as of December 31, 2021 included herein was derived from the audited consolidated financial statements as of that date. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Except as noted, all adjustments contained herein are of a normal recurring nature. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results. Liquidity The accompanying consolidated financial statements have been prepared under the assumption that the Company will continue as a going concern. Such assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. For the nine months ended September 30, 2022, the Company recorded a net loss of $ 15.3 10.9 20.8 15.8 16.0 20.8 Historically, the Company has financed its operations through public and private sales of common stock, issuance of preferred and common stock, issuance of convertible debt instruments, and strategic collaborations. COVID-19 In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, has adversely affected workforces, customers, economies, and financial markets globally. It has also disrupted the normal operations of many businesses. This outbreak could adversely affect the Company’s operations. While the pandemic has impacted the Company’s operations, during the nine months ended September 30, 2022, the Company believes the COVID-19 pandemic had limited impact on its operating results. The Company has not observed any impairments of its assets or a significant change in the fair value of its assets due to the COVID-19 pandemic. At this time, it is not possible for the Company to predict the duration or magnitude of the adverse results of the outbreak and its effects on the Company’s business or results of operations, financial condition, or liquidity. The Company has been following the recommendations of health authorities to minimize exposure risk for its team members, including having team members work remotely. Most vendors have transitioned to electronic submission of invoices and payments. Accounting Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include accruals for potential liabilities, assumptions used in deriving the fair value of derivative liabilities, valuation of equity instruments issued for services and realization of deferred tax assets. Actual results could differ from those estimates. Cash Equivalents and Short-Term Investments The Company considers highly liquid investments with maturities of three months or less at the date of acquisition as cash equivalents in the accompanying condensed consolidated financial statements. As of September 30, 2022, total cash and cash equivalents which consist of cash and money market funds, amounted to approximately $ 2.5 The Company also invested its excess cash in commercial paper and corporate notes and bonds. Management generally determines the appropriate classification of its investments at the time of purchase. We classify these investments as short-term investments as part of current assets, based upon our ability and intent to use any and all of these investments as necessary to satisfy liquidity requirements that may arise from our businesses. Investments are carried at fair value with the unrealized holding gains and losses reported in the accompanying condensed consolidated statements of operations. As of September 30, 2022, total short-term investments amounted to approximately $ 18.3 Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820-10 requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. The three levels of the fair value hierarchy are as follows: Level 1 Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 Valuations based on quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities. Level 3 Valuations based on inputs that are unobservable, supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amount of the Company’s derivative liability of $ 57,000 138,000 The carrying amounts of the Company’s other financial assets and liabilities, such as cash, prepaid expense, accounts payable and accrued expenses approximate their fair values because of the short maturity of these instruments. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The fair value of the embedded derivatives is determined using a Binomial valuation method at inception and on subsequent valuation dates. Stock-Based Compensation The Company accounts for share-based awards to employees, non-employees and consultants in accordance with the provisions of ASC 718, Compensation-Stock Compensation The Company values its equity awards using the Black-Scholes option pricing model, and accounts for forfeitures when they occur. Use of the Black-Scholes option pricing model requires the input of subjective assumptions including expected volatility, expected term, and a risk-free interest rate. The Company estimates volatility using its own historical stock price volatility. The expected term of the instrument is estimated by using the simplified method. The risk-free interest rate is estimated using comparable published federal funds rates. Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products are included in research and development expenses. Purchased materials that do not have an alternative future use are also expensed. Leases The Company accounts for its leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, Leases The Company leases office space and equipment. At the lease inception date, the Company determines if an arrangement is, or contains a lease. Some of the Company’s leases include options to renew at similar terms. The Company assesses these options to determine if the Company is reasonably certain of exercising these options based on relevant economic and financial factors. Options that meet these criteria are included in the lease term at the lease commencement date. During the nine months ended September 30, 2022, the Company executed lease agreements for its office space and equipment and as a result, recorded operating lease right-of-use assets and the related lease liabilities of $ 260,000 Leases Net Loss Per Share Basic loss per share is computed using the weighted-average number of common shares outstanding during the period. Common stock issuable is included in our calculation as of the date of the underlying agreement. Diluted loss per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. Potentially dilutive contingent shares, which primarily consist of common stock issuable for the exercise of stock options and warrants, have been excluded from the diluted loss per share calculation because their effect is anti-dilutive. These following common stock equivalents were excluded in the computation of the net loss per share because their effect is anti-dilutive: Schedule of Anti-dilutive Securities   September 30, 2022 (Unaudited) September 30, 2021 (Unaudited) Options to purchase common stock 1,835,452 - Warrants to purchase common stock 2,337,274 2,337,274 Unvested restricted common stock 295,588 - Convertible Series C Preferred Stock  -   7  Total anti-dilutive securities  4,468,314   2,337,281  Concentration Cash is deposited in one financial institution. The balances held at this financial institution at times may be more than Federal Deposit Insurance Corporation (“FDIC”) insurance limits of up to $ 250,000 The Company has a significant concentration of expenses incurred and accounts payable from a single vendor. Please see Note 4 for further information. Segments The Company determined its reporting units in accordance with ASC 280, “ Segment Reporting” Management has determined that the Company has one operating segment. The Company’s reporting segment reflects the manner in which its chief operating decision maker reviews results and allocates resources. The Company’s reporting segment meets the definition of an operating segment and does not include the aggregation of multiple operating segments. Recent Accounting Pronouncements In May 2021, the FASB issued ASU 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): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832)—Disclosures by Business Entities about Government Assistance Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 3 – Fair Value of Financial Instruments The estimated fair values of financial instruments outstanding were (in thousands): Schedule of Estimated Fair Value of Financial Instrument September 30, 2022 (Unaudited) Unrealized Unrealized Fair Cost Gains Losses Value Short-term investments $ 18,372 $ — $ (53 ) $ 18,319 Total $ 18,372 $ — $ (53 ) $ 18,319 December 31, 2021 Unrealized Unrealized Fair Cost Gains Losses Value Short-term investments $ 23,040 $ — $ (29 ) $ 23,011 Total $ 23,040 $ — $ (29 ) $ 23,011 The following table represents the Company’s fair value hierarchy for its financial assets (cash equivalents and investments) (in thousands): Schedule of Fair Value Hierarchy Financial Assets Fair Value Level 1 Level 2 Level 3 September 30, 2022 (Unaudited) Fair Value Level 1 Level 2 Level 3 Money market funds $ 2,319 $ 2,319 $ — $ — Corporate notes and commercial paper 18,319 18,319 — — Total financial assets $ 20,638 $ 20,638 $ — $ — Fair Value Level 1 Level 2 Level 3 December 31, 2021 Fair Value Level 1 Level 2 Level 3 Money market funds $ 5,484 $ 5,484 $ — $ — Corporate notes and commercial paper 23,011 23,011 — — Total financial assets $ 28,495 $ 28,495 $ — $ — As of September 30, 2022, the fair value of the derivative liability was $ 57,000 Schedule of Derivative Liability Transactions September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Three Months Ending Nine Months Ending September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Beginning balance $ 115,000 $ 842,000 $ 138,000 $ 383,000 Issuance of warrants — — — — Change in fair value $ (58,000 ) $ (502,000 ) $ (81,000 ) $ (43,000 ) Extinguishment — — — — Ending balance $ 57,000 $ 340,000 $ 57,000 $ 340,000

Accounts Payable

Accounts Payable	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accounts Payable	Note 4 – Accounts Payable Accounts payable consisted of the following (in thousands): Schedule of Accounts Payable September 30, December 31, (Unaudited) Accounts payable to a third-party manufacturer $ 2,636 $ 6,335 Other accounts payable 689 1,885 Total accounts payable $ 3,325 $ 8,220 The Company relies on a third-party contract manufacturer to produce and/or test compounds used in our potential product candidates. On August 24, 2022, the Company entered into an agreement with this third-party manufacturer and issued 1,222,281 3.3 million 2.66 1.3 1.0 1.0 The Company’s accounts payable to this third-party manufacturer amounted to $ 2.6 6.3

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 5 – Convertible Notes Payable In fiscal 2020, the Company recorded a note/debt discount of $ 4.7 On January 1, 2021 the Company chose to adopt ASU 2020-06, Debt-Debt with Conversion and Other Options and Derivatives and Hedging-Contracts in Entity’s Own Equity 4.7 0.2 4.5

Derivative Liability

Derivative Liability	9 Months Ended
	Sep. 30, 2022
Derivative Liability
Derivative Liability	Note 6 – Derivative Liability During the year ended December 31, 2020, the Company issued certain warrants that contained a fundamental transaction provision that could give rise to an obligation to pay cash to the warrant holder upon occurrence of certain change in control type events. In accordance with ASC 480, the fair value of these warrants is classified as a liability in the Condensed Consolidated Balance Sheets and will be re-measured at the end of every reporting period with the change in value reported in the statement of operations. The derivative liabilities were valued using a Binomial pricing model with the following average assumptions: Schedule of Derivative Liabilities Assumptions September 30, December 31, 2022 2021 (Unaudited) Stock price $ 1.76 $ 3.05 Risk-free interest rate 4.25 % 1.26 % Expected volatility 114 % 129 % Expected life (in years) 2.8 3.6 Expected dividend yield - - Derivative liability, measurement input Fair value of warrants $ 57,000 $ 138,000 The risk-free interest rate was based on rates established by the Federal Reserve Bank. The Company uses the historical volatility of its common stock to estimate the expected volatility. The expected life was determined by using the remaining contractual life of the derivative instrument. The expected dividend yield was based on the fact that the Company has not paid dividends to its common stockholders in the past and does not expect to pay dividends to its common stockholders in the future. The Company recognized a gain of $ 58,000 81,000 The Company recognized a gain of $ 502,000 43,000

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ Equity	Note 7 – Stockholders’ Equity The Company’s authorized capital as of September 30, 2022 was 750,000,000 0.001 15,000,000 0.01 250,000,000 Common Stock Common Stock Issuable On February 16, 2021, because of the mandatory conversion of the notes payable and accrued interest in the aggregate amount of $ 38.8 11,413,322 11,086,024 327,298 1.1 Cancellation of common stock The Company cancelled 290,999 previously issued shares of common stock during the nine months ended September 30, 2022. Equity compensation to officers, employees and directors a. As part of employment agreements with its former CEO and its former CFO (“Officers”), the Officers received a fully vested stock grant equal to an aggregate of 10% 1.5% 1% 1.25% Pursuant to the agreement, approximately 33% of the common stock to be issued vested immediately while the remaining 67% vests two years On February 16, 2021, the Company completed its equity offering and listed its shares of common stock on the Nasdaq Capital Market. As such, 4,379,407 18.6 During the three months and nine months ended September 30, 2022, the Company recognized $ 382,000 1.1 million of stock compensation expense related to the vesting of common shares to officers, employees and directors. During the three months and nine months ended September 30, 2021, the Company recognized $ 577,000 15.4 million of stock compensation expense related to the vesting of these common shares to officers, employees and directors. b. In July 2022, the Company granted 378,058 938,000 During the three months and nine months ended September 30, 2022, the Company recognized $ 938,000 938,000 c. During the three months and nine months ended September 30, 2022, the Company also recognized stock compensation expense of $ 1.6 1.8 As a result, the Company recognized total stock compensation expense of $ 2.9 3.8 As of September 30, 2022, there were 134,836 626,000 Equity compensation to consultants a. As part of consulting agreements with certain consultants, the Company agreed to grant these consultants common stock equal to 1% and 3% On February 16, 2021, the Company completed its equity offering and listed its shares of common stock on the Nasdaq Capital Market. As a result of this offering, the Company agreed to issue to these consultants 2,850,090 shares of common stock with a grant date fair value of $ 10.7 million, of which 1,934,817 shares of common stock vested immediately while the remaining 915,273 , shares of common stock vests over two years . Pursuant to current accounting guidelines, as the grant of the common stock is subject to milestone or performance conditions, the Company measured the fair value of the common stock on the respective date of the agreement, and then such award is being recorded as compensation expense based upon the vesting term of the grant. During the three months and nine months ended September 30, 2022, the Company recognized stock compensation expense of $ 325,000 and $ 976,000 , respectively, related to the vesting of these common shares to consultants. b. In July 2022, the Company granted 20,882 shares of fully vested common stock with a fair value of $ 52,000 to certain consultants for services rendered. This was recognized as stock compensation expense for the three months and nine months ending September 30, 2022. During the three months and nine months ended September 30, 2022, the Company recognized $ 64,000 and $ 675,000 of stock compensation expense related to the vesting of common shares. c. During the three months and nine months ended September 30, 2022, the Company also recognized stock compensation expense of $ 759,000 and $ 759,000 , respectively, to account for the fair value of all vested stock options. As a result, the Company recognized total stock compensation expense of $ 1.2 2.5 During the three months and nine months ended September 30, 2021, the Company recognized an aggregate of $ 327,000 9.1 million of stock compensation expense related to the vesting of common shares granted to consultants. As of September 30, 2022, there were 160,752 unvested shares of common stock issued to consultants with a fair value of $ 552,000 that will be recognized as stock compensation expense in future periods based upon their vesting term. Settlement of common stock with a former Officer On April 29, 2022, the Company entered into a settlement agreement with its former Chief Executive Officer (“Officer”) and received 1,845,000 223,000 Preferred Stock Series C Preferred Stock At September 30, 2022 and December 31, 2021, there were 96,230 0.01 As a result of reverse stock splits in previous years and the agreement terms for adjusting the rights of the related shares, the 96,230 Series K Preferred Stock On February 16, 2021, the Board designated 115,000 .01 Shares of the Series K Preferred Stock are convertible at any time, at the option of the holders, into shares of the Company’s common stock at an effective conversion rate of 100 As of September 30, 2022 and December 31, 2021, there were no Warrants and Options Common Stock Warrants Stock warrant transactions for the nine months ended September 30, 2022 were as follows: Schedule of Warrant Activity Number of Weighted Average Warrants Exercise Price Warrants outstanding at December 31, 2021 2,337,274 $ 5.30 Granted - - Forfeited/cancelled - - Exercised - - Warrants outstanding at September 30, 2022 2,337,274 $ 5.30 Warrants exercisable at September 30, 2022 2,337,274 $ 5.30 As of September 30, 2022, all issued and outstanding warrants are fully vested, and have no intrinsic value as the exercise price of these warrants was greater than the market price. Common Stock Options Common stock option transactions for the nine months ended September 30, 2022 were as follows: Schedule of Options Activity Number of Weighted Average Options Exercise Price Options outstanding at December 31, 2021 302,500 $ 3.05 Granted 1,532,952 2.48 Forfeited/cancelled - - Exercised - - Options outstanding at September 30, 2022 1,835,452 $ 2.57 Options exercisable at September 30, 2022 1,209,847 $ 2.56 On July 15, 2022, the Company granted certain consultants, employees, officers and directors stock options to purchase an aggregate of 1,532,952 2.48 3.4 2.3 2.3 At September 30, 2022, there were 625,605 unvested options with a grant date fair value of $ 1.5 million which will be recognized as stock compensation expense in future periods based upon the remaining vesting term of the applicable grants. There was no

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 – Commitments and Contingencies Litigation The Company is involved in certain legal proceedings that arise from time to time in the ordinary course of our business. Except for income tax contingencies, we record accruals for contingencies to the extent that our management concludes that the occurrence is probable and that the related amounts of loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. Other than the item discussed below, there is no current or pending litigation of any significance with the exception of the matters that have arisen under, and are being handled in, the normal course of business. On May 13, 2022, the Company made a claim against Michael Handelman, its former Chief Financial Officer, asserting that he misappropriated Company funds and shares of common stock, and failed to file the required SEC reports on Form 3 and Form 4 regarding each acquisition and disposition of Company’s common stock. The Company seeks monetary damages estimated at $ 370,000 As a component of Mr. Handelman’s contract with the Company, disputes shall be fully addressed and finally resolved by binding arbitration conducted by the American Arbitration Association (AAA) in New York City, New York, in accordance with its National Employment Dispute Resolution rules. In connection with any such arbitration, the Company shall bear all costs not otherwise borne by a plaintiff in a court proceeding. The Company agrees that any decisions of the Arbitration Panel will be binding and enforceable in any state that the Company conducts the operation of its business. In accordance with California Labor Laws, the Company has designated Los Angeles, California as the venue for this arbitration. The Company is awaiting to receive a date of hearing from AAA. Significant Agreements Research and Development Agreements a. The Company is a party to a scientific research agreement with the Regents of the University of Minnesota (“UoMN”), effective June 16, 2021. This scientific research agreement aims to work with the Company with three major goals in mind: (1) support the Company’s TriKE ® ® ® ® ® ® 2.1 924,000 For the three months and nine months ended September 30, 2022, the Company recorded an expense of $ 192,000 and $ 575,000 $541,000 541,000 At September 30, 2022, the Company’s remaining commitments in relation to this agreement amounted to approximately $ 601,000 b. On October 5, 2020, GT Biopharma entered into a Master Services Agreement with a third-party product manufacturer to perform biologic development and manufacturing services on behalf of the Company. Associated with this, the Company has subsequently signed five Statements of Work for the research and development of products for use in clinical trials. The Company’s commitments in relation to these Statements of Work and any related Change Orders totaled approximately $ 13 10.5 For the three months and nine months ended September 30, 2022, the Company recorded an expense of $ 720,000 1.9 528,000 677,000 As a result of an amendment to the agreement dated August 24, 2022, the Company has no remaining commitments in relation to these Statements of Work and any related Change Orders (see Note 4). Patent and License Agreements 2016 Exclusive Patent License Agreement The Company is party to an exclusive worldwide license agreement with the Regents of the University of Minnesota, to further develop and commercialize cancer therapies using TriKE ® ® ® 0.2 0.1 4% 6 0.25 5.0 3.1 1.0 250 5.0 500 For the three months and nine months ended September 30, 2022, the Company incurred $ 90,000 313,000 67,000 339,000 2021 Patent License Agreement On March 26, 2021, the Company signed an agreement specific to the B7H3 targeted TriKE ® 20,000 5,000 2.5% 5% 0.25 2.0 3.1 1.0 250 5.0 500 For the three months and nine months ended September 30, 2022, the Company did no Lease Agreements On November 19, 2021 the Company entered into a sublease with a third party for approximately 4,500 9,450 commencement date of January 1, 2022 and maturing on June 30, 2024 415 Rent expense related to these leases reflected on the Company’s condensed consolidated statements of operations totaled $ 29,000 87,000 Other information related to leases and future minimum lease payments under non-cancellable operating leases were as follows: Schedule of Other Information Related Leases Under Non-Cancellable September 30, 2022 (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 79,000 Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 260,000 Weighted-average remaining lease term (in years): Operating leases 2.0 Weighted-average discount rate: Operating leases 10 % Future minimum lease payments under non-cancellable operating leases were as follows: Schedule of Future Minimum Lease Payments Operating leases (Unaudited) Within one year $ 121,000 After one year and within two years 94,000 After two years and within three years 2,000 Total future minimum lease payments $ 217,000 Less – discount (19,000 ) Lease liability $ 198,000

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 9 - Subsequent Events On October 3, 2022, the Company issued 50,102 93,000 On October 10, 2022, at a special meeting of the stockholders of the Company, the stockholders ratified and approved the inclusion of discretionary votes by brokers and other nominees holding shares for beneficial owners in the tabulation of votes on the proposal presented at the Company’s annual meeting of stockholders to reduce the authorized number of shares of the Company’s common stock from 750,000,000 250,000,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Oxis Biotech, Inc. and Georgetown Translational Pharmaceuticals, Inc. All intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 filed with the SEC on March 28, 2022 (the “2021 Annual Report”). The consolidated balance sheet as of December 31, 2021 included herein was derived from the audited consolidated financial statements as of that date. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Except as noted, all adjustments contained herein are of a normal recurring nature. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results.
Liquidity	Liquidity The accompanying consolidated financial statements have been prepared under the assumption that the Company will continue as a going concern. Such assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. For the nine months ended September 30, 2022, the Company recorded a net loss of $ 15.3 10.9 20.8 15.8 16.0 20.8 Historically, the Company has financed its operations through public and private sales of common stock, issuance of preferred and common stock, issuance of convertible debt instruments, and strategic collaborations.
COVID-19	COVID-19 In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, has adversely affected workforces, customers, economies, and financial markets globally. It has also disrupted the normal operations of many businesses. This outbreak could adversely affect the Company’s operations. While the pandemic has impacted the Company’s operations, during the nine months ended September 30, 2022, the Company believes the COVID-19 pandemic had limited impact on its operating results. The Company has not observed any impairments of its assets or a significant change in the fair value of its assets due to the COVID-19 pandemic. At this time, it is not possible for the Company to predict the duration or magnitude of the adverse results of the outbreak and its effects on the Company’s business or results of operations, financial condition, or liquidity. The Company has been following the recommendations of health authorities to minimize exposure risk for its team members, including having team members work remotely. Most vendors have transitioned to electronic submission of invoices and payments.
Accounting Estimates	Accounting Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include accruals for potential liabilities, assumptions used in deriving the fair value of derivative liabilities, valuation of equity instruments issued for services and realization of deferred tax assets. Actual results could differ from those estimates.
Cash Equivalents and Short-Term Investments	Cash Equivalents and Short-Term Investments The Company considers highly liquid investments with maturities of three months or less at the date of acquisition as cash equivalents in the accompanying condensed consolidated financial statements. As of September 30, 2022, total cash and cash equivalents which consist of cash and money market funds, amounted to approximately $ 2.5 The Company also invested its excess cash in commercial paper and corporate notes and bonds. Management generally determines the appropriate classification of its investments at the time of purchase. We classify these investments as short-term investments as part of current assets, based upon our ability and intent to use any and all of these investments as necessary to satisfy liquidity requirements that may arise from our businesses. Investments are carried at fair value with the unrealized holding gains and losses reported in the accompanying condensed consolidated statements of operations. As of September 30, 2022, total short-term investments amounted to approximately $ 18.3
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820-10 requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. The three levels of the fair value hierarchy are as follows: Level 1 Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 Valuations based on quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities. Level 3 Valuations based on inputs that are unobservable, supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amount of the Company’s derivative liability of $ 57,000 138,000 The carrying amounts of the Company’s other financial assets and liabilities, such as cash, prepaid expense, accounts payable and accrued expenses approximate their fair values because of the short maturity of these instruments.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The fair value of the embedded derivatives is determined using a Binomial valuation method at inception and on subsequent valuation dates.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for share-based awards to employees, non-employees and consultants in accordance with the provisions of ASC 718, Compensation-Stock Compensation The Company values its equity awards using the Black-Scholes option pricing model, and accounts for forfeitures when they occur. Use of the Black-Scholes option pricing model requires the input of subjective assumptions including expected volatility, expected term, and a risk-free interest rate. The Company estimates volatility using its own historical stock price volatility. The expected term of the instrument is estimated by using the simplified method. The risk-free interest rate is estimated using comparable published federal funds rates.
Research and Development Costs	Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products are included in research and development expenses. Purchased materials that do not have an alternative future use are also expensed.
Leases	Leases The Company accounts for its leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, Leases The Company leases office space and equipment. At the lease inception date, the Company determines if an arrangement is, or contains a lease. Some of the Company’s leases include options to renew at similar terms. The Company assesses these options to determine if the Company is reasonably certain of exercising these options based on relevant economic and financial factors. Options that meet these criteria are included in the lease term at the lease commencement date. During the nine months ended September 30, 2022, the Company executed lease agreements for its office space and equipment and as a result, recorded operating lease right-of-use assets and the related lease liabilities of $ 260,000 Leases
Net Loss Per Share	Net Loss Per Share Basic loss per share is computed using the weighted-average number of common shares outstanding during the period. Common stock issuable is included in our calculation as of the date of the underlying agreement. Diluted loss per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. Potentially dilutive contingent shares, which primarily consist of common stock issuable for the exercise of stock options and warrants, have been excluded from the diluted loss per share calculation because their effect is anti-dilutive. These following common stock equivalents were excluded in the computation of the net loss per share because their effect is anti-dilutive: Schedule of Anti-dilutive Securities   September 30, 2022 (Unaudited) September 30, 2021 (Unaudited) Options to purchase common stock 1,835,452 - Warrants to purchase common stock 2,337,274 2,337,274 Unvested restricted common stock 295,588 - Convertible Series C Preferred Stock  -   7  Total anti-dilutive securities  4,468,314   2,337,281
Concentration	Concentration Cash is deposited in one financial institution. The balances held at this financial institution at times may be more than Federal Deposit Insurance Corporation (“FDIC”) insurance limits of up to $ 250,000 The Company has a significant concentration of expenses incurred and accounts payable from a single vendor. Please see Note 4 for further information.
Segments	Segments The Company determined its reporting units in accordance with ASC 280, “ Segment Reporting” Management has determined that the Company has one operating segment. The Company’s reporting segment reflects the manner in which its chief operating decision maker reviews results and allocates resources. The Company’s reporting segment meets the definition of an operating segment and does not include the aggregation of multiple operating segments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2021, the FASB issued ASU 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): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832)—Disclosures by Business Entities about Government Assistance Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Anti-dilutive Securities	These following common stock equivalents were excluded in the computation of the net loss per share because their effect is anti-dilutive: Schedule of Anti-dilutive Securities   September 30, 2022 (Unaudited) September 30, 2021 (Unaudited) Options to purchase common stock 1,835,452 - Warrants to purchase common stock 2,337,274 2,337,274 Unvested restricted common stock 295,588 - Convertible Series C Preferred Stock  -   7  Total anti-dilutive securities  4,468,314   2,337,281

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Estimated Fair Value of Financial Instrument	The estimated fair values of financial instruments outstanding were (in thousands): Schedule of Estimated Fair Value of Financial Instrument September 30, 2022 (Unaudited) Unrealized Unrealized Fair Cost Gains Losses Value Short-term investments $ 18,372 $ — $ (53 ) $ 18,319 Total $ 18,372 $ — $ (53 ) $ 18,319 December 31, 2021 Unrealized Unrealized Fair Cost Gains Losses Value Short-term investments $ 23,040 $ — $ (29 ) $ 23,011 Total $ 23,040 $ — $ (29 ) $ 23,011
Schedule of Fair Value Hierarchy Financial Assets	The following table represents the Company’s fair value hierarchy for its financial assets (cash equivalents and investments) (in thousands): Schedule of Fair Value Hierarchy Financial Assets Fair Value Level 1 Level 2 Level 3 September 30, 2022 (Unaudited) Fair Value Level 1 Level 2 Level 3 Money market funds $ 2,319 $ 2,319 $ — $ — Corporate notes and commercial paper 18,319 18,319 — — Total financial assets $ 20,638 $ 20,638 $ — $ — Fair Value Level 1 Level 2 Level 3 December 31, 2021 Fair Value Level 1 Level 2 Level 3 Money market funds $ 5,484 $ 5,484 $ — $ — Corporate notes and commercial paper 23,011 23,011 — — Total financial assets $ 28,495 $ 28,495 $ — $ —
Schedule of Derivative Liability Transactions	Schedule of Derivative Liability Transactions September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Three Months Ending Nine Months Ending September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Beginning balance $ 115,000 $ 842,000 $ 138,000 $ 383,000 Issuance of warrants — — — — Change in fair value $ (58,000 ) $ (502,000 ) $ (81,000 ) $ (43,000 ) Extinguishment — — — — Ending balance $ 57,000 $ 340,000 $ 57,000 $ 340,000

Accounts Payable (Tables)

Accounts Payable (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable	Accounts payable consisted of the following (in thousands): Schedule of Accounts Payable September 30, December 31, (Unaudited) Accounts payable to a third-party manufacturer $ 2,636 $ 6,335 Other accounts payable 689 1,885 Total accounts payable $ 3,325 $ 8,220

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Liability
Schedule of Derivative Liabilities Assumptions	The derivative liabilities were valued using a Binomial pricing model with the following average assumptions: Schedule of Derivative Liabilities Assumptions September 30, December 31, 2022 2021 (Unaudited) Stock price $ 1.76 $ 3.05 Risk-free interest rate 4.25 % 1.26 % Expected volatility 114 % 129 % Expected life (in years) 2.8 3.6 Expected dividend yield - - Derivative liability, measurement input Fair value of warrants $ 57,000 $ 138,000

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Warrant Activity	Stock warrant transactions for the nine months ended September 30, 2022 were as follows: Schedule of Warrant Activity Number of Weighted Average Warrants Exercise Price Warrants outstanding at December 31, 2021 2,337,274 $ 5.30 Granted - - Forfeited/cancelled - - Exercised - - Warrants outstanding at September 30, 2022 2,337,274 $ 5.30 Warrants exercisable at September 30, 2022 2,337,274 $ 5.30
Schedule of Options Activity	Common stock option transactions for the nine months ended September 30, 2022 were as follows: Schedule of Options Activity Number of Weighted Average Options Exercise Price Options outstanding at December 31, 2021 302,500 $ 3.05 Granted 1,532,952 2.48 Forfeited/cancelled - - Exercised - - Options outstanding at September 30, 2022 1,835,452 $ 2.57 Options exercisable at September 30, 2022 1,209,847 $ 2.56

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Other Information Related Leases Under Non-Cancellable	Other information related to leases and future minimum lease payments under non-cancellable operating leases were as follows: Schedule of Other Information Related Leases Under Non-Cancellable September 30, 2022 (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 79,000 Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 260,000 Weighted-average remaining lease term (in years): Operating leases 2.0 Weighted-average discount rate: Operating leases 10 %
Schedule of Future Minimum Lease Payments	Future minimum lease payments under non-cancellable operating leases were as follows: Schedule of Future Minimum Lease Payments Operating leases (Unaudited) Within one year $ 121,000 After one year and within two years 94,000 After two years and within three years 2,000 Total future minimum lease payments $ 217,000 Less – discount (19,000 ) Lease liability $ 198,000

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	4,468,314	2,337,281
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,835,452
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	2,337,274	2,337,274
Unvested Restricted Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	295,588
Convertible Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities		7

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Net loss	$ 6,881,000	$ 5,453,000	$ 15,300,000	$ 39,991,000
Net cash used in operating activities			10,919,000	11,901,000
Short-term investment	20,800,000		20,800,000
Working capital	15,800,000		15,800,000
Stockholders' equity	15,954,000	31,876,000	15,954,000	31,876,000	$ 15,440,000	$ 21,910,000	$ 36,291,000	$ (29,433,000)
Investments and cash	20,800,000		20,800,000
Total cash equivalents	2,500,000		2,500,000
Short term investment	18,319,000		18,319,000			23,011,000
Derivative liability	57,000	$ 340,000	57,000	$ 340,000	$ 115,000	138,000	$ 842,000	$ 383,000
Operating lease, right-of-use asset	190,000		190,000
Operating lease,liability	217,000,000		217,000,000
FDIC amount	250,000		250,000
Office Space and Equipment [Member]
Property, Plant and Equipment [Line Items]
Operating lease, right-of-use asset	260,000		260,000
Operating lease,liability	$ 260,000		$ 260,000

Schedule of Estimated Fair Valu

Schedule of Estimated Fair Value of Financial Instrument (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cost	$ 18,372	$ 23,040
Unrealized gains
Unrealized losses	(53)	(29)
Fair value	18,319	23,011
Short-Term Investments [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cost	18,372	23,040
Unrealized gains
Unrealized losses	(53)	(29)
Fair value	$ 18,319	$ 23,011

Schedule of Fair Value Hierarch

Schedule of Fair Value Hierarchy Financial Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	$ 20,638	$ 28,495
Fair Value, Inputs, Level 1 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	20,638	28,495
Fair Value, Inputs, Level 2 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets
Fair Value, Inputs, Level 3 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets
Money Market Funds [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	2,319	5,484
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	2,319	5,484
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets
Commercial Paper [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	18,319	23,011
Commercial Paper [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets	18,319	23,011
Commercial Paper [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets
Commercial Paper [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total financial assets

Schedule of Derivative Liabilit

Schedule of Derivative Liability Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Beginning balance	$ 115,000	$ 842,000	$ 138,000	$ 383,000
Issuance of warrants
Change in fair value	(58,000,000)	(502,000,000)	(81,000,000)	(43,000,000)
Extinguishment
Ending balance	$ 57,000	$ 340,000	$ 57,000	$ 340,000

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Derivative liability	$ 57,000	$ 115,000	$ 138,000	$ 340,000	$ 842,000	$ 383,000

Schedule of Accounts Payable (D

Schedule of Accounts Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable to a third-party manufacturer	$ 2,636	$ 6,335
Other accounts payable	689	1,885
Total accounts payable	$ 3,325	$ 8,220

Accounts Payable (Details Narra

Accounts Payable (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
	Aug. 24, 2022	Sep. 30, 2021	Oct. 03, 2022	Sep. 30, 2022	Sep. 01, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Value, New Issues
Accounts payable				$ 3,325		$ 8,220
Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, New Issues		692,000
Stock Issued During Period, Value, New Issues		$ 1
Payment Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable				$ 2,600		$ 6,300
Third Party Manufacturer [Member] | Payment Agreement [Member] | November Two Thousand And Twenty Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes Payable, Related Parties	$ 1,000		$ 1,000		$ 1,300
Third Party Manufacturer [Member] | Payment Agreement [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, New Issues	1,222,281
Stock Issued During Period, Value, New Issues	$ 3,300
Shares Issued, Price Per Share	$ 2.66

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - Accounting Standards Update 2020-06 [Member] - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2020
Beneficial conversion feature	$ 4.7	$ 4.7
Interest expense due to amortization of debt discount	0.2
Debt instrument, unamortized discount	$ 4.5

Schedule of Derivative Liabil_2

Schedule of Derivative Liabilities Assumptions (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Stock price | $ / shares	$ 1.76	$ 3.05
Fair value of warrants | $	$ 57,000	$ 138,000
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	4.25	1.26
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	114	129
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life (in years)	2 years 9 months 18 days	3 years 7 months 6 days
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input

Derivative Liability (Details N

Derivative Liability (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Derivative Liability
Gain on derivative	$ 58,000	$ 502,000	$ 81,000	$ 43,000

Schedule of Warrant Activity (D

Schedule of Warrant Activity (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Equity [Abstract]
Warrants outstanding, beginning balance | shares	2,337,274
Weighted average exercise price, beginning balance | $ / shares	$ 5.30
Number of warrants, granted | shares
Weighted average exercise price, granted | $ / shares
Number of warrants, forfeited | shares
Weighted average exercise price, forfeited | $ / shares
Number of warrants, exercised | shares
Weighted average exercise price, exercised | $ / shares
Warrants outstanding, ending balance | shares	2,337,274
Weighted average exercise price, ending balance | $ / shares	$ 5.30
Warrants exercisable, ending balance | shares	2,337,274
Exercisable, ending balance | $ / shares	$ 5.30

Schedule of Options Activity (D

Schedule of Options Activity (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Equity [Abstract]
Options outstanding, beginning | shares	302,500
Exercise price of warrants or rights | $ / shares	$ 3.05
Number of options, granted | shares	1,532,952
Weighted average exercise price, granted | $ / shares	$ 2.48
Number of options, forfeited | shares
Weighted average exercise price, forfeited | $ / shares
Number of options, exercised | shares
Weighted average exercise price, exercised | $ / shares
Options outstanding, ending | shares	1,835,452
Exercise price of warrants or rights | $ / shares	$ 2.57
Options exercisable, ending | shares	1,209,847
Options exercisable, ending | $ / shares	$ 2.56

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)					1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 15, 2022	Apr. 29, 2022	Feb. 16, 2021	Feb. 15, 2021	Jul. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Oct. 10, 2022	Oct. 09, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized						250,000,000		250,000,000		250,000,000
Common stock, par value						$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized						15,000,000		15,000,000		15,000,000
Preferred stock, par value						$ 0.01		$ 0.01		$ 0.01
Shares issued, value
Number of shares cancelled in common stock								290,999
Vesting period			2 years					2 years
Common stock shares granted for consultants			4,379,407
Fair value of stock options granted for consultants			$ 18,600,000
Issuance of shares for service, value						$ 1,200,000	$ 327,000	$ 2,462,000	9,103,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number						625,605		625,605
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To unvest Outstanding Aggregate Intrinsic Value						$ 1,500,000		$ 1,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price						$ 2.56		$ 2.56
Options outstanding intrinsic value						$ 0		$ 0
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value						$ 0.01		$ 0.01		$ 0.01
Preferred stock, shares issued						96,230		96,230		96,230
Preferred stock, shares outstanding						96,230		96,230		96,230
Series K Preferred Stocks [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value			$ 0.01
Preferred stock shares designated			115,000
Preferred stock, shares issued						0		0		0
Preferred stock, shares outstanding						0		0		0
Convertible shares issuable			100
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						$ 759,000,000		$ 759,000,000
Share-Based Payment Arrangement, Tranche One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						64,000,000		675,000,000
Share-Based Payment Arrangement, Tranche Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						1,200,000		2,500,000
Share-Based Payment Arrangement, Tranche Three [Member] | Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						2,300,000		$ 2,300,000
Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares received		1,845,000
Legal and professional expenses		$ 223,000
Chief Executive Officer [Member] | Employment Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum								10%
Chief Financial Officer [Member] | Employment Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum								1.50%
Director [Member] | Employment Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based payment award, description								Pursuant to the agreement, approximately 33% of the common stock to be issued vested immediately while the remaining 67% vests
Officers Employees And Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation						$ 382,000,000	$ 577,000,000	$ 1,100,000	$ 15,400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number						134,836		134,836
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To unvest Outstanding Aggregate Intrinsic Value						$ 626,000		$ 626,000
Officers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares for service					378,058,000
Issuance of shares for service, value					$ 938,000,000
Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation						$ 325,000,000		$ 976,000,000
Issuance of shares for service					20,882,000
Issuance of shares for service, value					$ 52,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number						160,752		160,752
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To unvest Outstanding Aggregate Intrinsic Value						$ 552,000		$ 552,000
Shares, Issued			2,850,090
[custom:CommonStockConsultantToFairValue]			$ 10,700,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number			1,934,817
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares			915,273
Consultant Employees Officers And Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares designated	3,400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	1,532,952
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 2.48
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum				3%
Maximum [Member] | Director [Member] | Employment Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum								1.25%
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum				1%
Minimum [Member] | Director [Member] | Employment Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of outstanding stock maximum								1%
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized											250,000,000	750,000,000
Subsequent Event [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized											250,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized						750,000,000		750,000,000
Debt converted amount			$ 38,800,000
Converted conversion of common stock			11,413,322							11,086,024
Preferred stock shares designated									692,000
Shares issued, value									$ 1,000
Share based compensation						$ 2,900,000		$ 3,800,000
Issuance of shares for service						135,000	93,000	412,000	2,142,000
Issuance of shares for service, value									$ 2,000
Fair value						938,000,000		938,000,000
Common Stock [Member] | Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						327,000		9,100,000
Common Stock Issuable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares designated										327,298
Shares issued, value										$ 1,100,000
Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value						$ 1,600,000		$ 1,800,000

Schedule of Other Information R

Schedule of Other Information Related Leases Under Non-Cancellable (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 79,000
Right of use assets operating leases	$ 260,000
Weighted average remaining lease term operating leases	2 years
Weighted average discount rate operating leases	10%

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Within one year	$ 121,000
After one year and within two years	94,000
After two years and within three years	2,000
Total future minimum lease payments	217,000
Less – discount	(19,000)
Lease liability	$ 198,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)						3 Months Ended		9 Months Ended
	May 13, 2022 USD ($)	Feb. 08, 2022 USD ($)	Nov. 19, 2021 USD ($) ft²	Mar. 26, 2021 USD ($)	Oct. 05, 2020	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Loss Contingencies [Line Items]
Monetary damages estimated amount	$ 370,000
Project fee								$ 2,100,000
Project fee incurred								924,000
Research and development expense						$ 2,743,000	$ 1,008,000	5,969,000	$ 3,287,000
Remaining commitments						601,000		601,000
Other Commitments, Description					On October 5, 2020, GT Biopharma entered into a Master Services Agreement with a third-party product manufacturer to perform biologic development and manufacturing services on behalf of the Company. Associated with this, the Company has subsequently signed five Statements of Work for the research and development of products for use in clinical trials. The Company’s commitments in relation to these Statements of Work and any related Change Orders totaled approximately $13 million, of which $10.5 million was incurred and recorded in prior years.
Patent expense						90,000	67,000	313,000	339,000
Rent expense		$ 415	$ 9,450			29,000		87,000
Scientific Research Agreement [Member]
Loss Contingencies [Line Items]
Research and development expense						192,000	541,000	575,000	541,000
Master Services Agreement [Member]
Loss Contingencies [Line Items]
Research and development arrangement								13,000,000
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross								10,500,000
Master Service Agreement [Member]
Loss Contingencies [Line Items]
Research and development expense						720,000	$ 528,000	1,900,000	$ 677,000
2016 Patent Exclusive License Agreement [Member]
Loss Contingencies [Line Items]
Proceeds from upfront amount						200,000		200,000
Maintenance fee								100,000
Performance milestone payments								3,100,000
Sales milestone payments								1,000,000
Gross sales								250,000,000
Sales revenue								5,000,000
Cumulative gross sales								$ 500,000,000
2016 Patent Exclusive License Agreement [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Royalty fee percentage								4%
Annual royalty payments								$ 250,000
2016 Patent Exclusive License Agreement [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Royalty fee percentage								6%
Annual royalty payments								$ 5,000,000
2021 Patent License Agreement [Member]
Loss Contingencies [Line Items]
Research and development expense						$ 0		$ 0
Maintenance fee				$ 2,000,000
Annual royalty payments				250,000
Performance milestone payments				3,100,000
Sales milestone payments				1,000,000
Gross sales				250,000,000
Sales revenue				5,000,000
Cumulative gross sales				500,000,000
Upfront license fee				20,000
License maintenance fee, receivable				$ 5,000
2021 Patent License Agreement [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Net sales percentage				2.50%
2021 Patent License Agreement [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Net sales percentage				5%
Lease Agreements [Member]
Loss Contingencies [Line Items]
Area of land | ft²			4,500
Commencement date			commencement date of January 1, 2022 and maturing on June 30, 2024

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)		9 Months Ended
	Oct. 03, 2022	Sep. 30, 2021	Oct. 10, 2022	Oct. 09, 2022	Sep. 30, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Conversion of Preferred Series J-1 to common stock
Common stock, shares authorized					250,000,000	250,000,000
Common Stock [Member]
Subsequent Event [Line Items]
Conversion of Preferred Series J-1 to common stock, shares		692,000
Conversion of Preferred Series J-1 to common stock		$ 1,000
Common stock, shares authorized					750,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, shares authorized			250,000,000	750,000,000
Subsequent Event [Member] | Common Stock [Member] | Officer [Member]
Subsequent Event [Line Items]
Conversion of Preferred Series J-1 to common stock, shares	50,102
Conversion of Preferred Series J-1 to common stock	$ 93,000