Nephros (NEPH) 10-K 23 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 17, 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	001-32288
Entity Registrant Name	NEPHROS, INC.
Entity Central Index Key	0001196298
Entity Tax Identification Number	13-3971809
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	380 Lackawanna Place
Entity Address, City or Town	South Orange
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07079
City Area Code	201
Local Phone Number	343-5202
Title of 12(b) Security	Common stock, par value $0.001 per share
Trading Symbol	NEPH
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			$ 9,879,484
Entity Common Stock, Shares Outstanding		10,461,151
Documents Incorporated by Reference [Text Block]	Certain portions of the registrant’s proxy statement to be filed with the Securities and Exchange Commission in connection with the 2023 Annual Meeting of Stockholders (the “2023 Proxy Statement”) are incorporated by reference into Part III of this Annual Report on Form 10-K. The 2023 Proxy Statement will be filed within 120 days of December 31, 2022.
ICFR Auditor Attestation Flag	false
Auditor Name	Baker Tilly US, LLP
Auditor Location	Tewksbury,
Auditor Firm ID	23

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 3,634	$ 6,973
Accounts receivable, net	1,286	1,641
Inventory	3,153	4,462
Prepaid expenses and other current assets	188	207
Current assets associated with discontinued operations		351
Total current assets	8,261	13,634
Property and equipment, net	116	72
Lease right-of-use assets	984	614
Intangible assets, net	423	465
Goodwill	759	759
License and supply agreement, net	402	536
Other assets	54	84
Non-current assets associated with discontinued operations		1,486
TOTAL ASSETS	10,999	17,650
Current liabilities:
Current portion of secured note payable	71	248
Accounts payable	740	1,334
Accrued expenses	285	444
Current portion of lease liabilities	316	313
Current liabilities associated with discontinued operations		51
Total current liabilities	1,412	2,390
Secured note payable, net of current portion		95
Equipment financing, net of current portion	1	4
Lease liabilities, net of current portion	705	340
Non-current liabilities associated with discontinued operations		72
TOTAL LIABILITIES	2,118	2,901
COMMITMENTS AND CONTINGENCIES (Note 19)
STOCKHOLDERS’ EQUITY:
Preferred stock, $.001 par value; 5,000,000 shares authorized at December 31, 2022 and 2021; no shares issued and outstanding at December 31, 2022 and 2021
Common stock, $.001 par value; 40,000,000 shares authorized at December 31, 2022 and 2021; 10,297,429 and 10,258,444 shares issued and outstanding at December 31, 2022 and 2021, respectively	10	10
Additional paid-in capital	148,413	147,346
Accumulated other comprehensive income		64
Accumulated deficit	(142,831)	(135,725)
Subtotal	5,592	11,695
Noncontrolling interest	3,289	3,054
TOTAL STOCKHOLDERS’ EQUITY	8,881	14,749
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 10,999	$ 17,650

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	10,297,429	10,258,444
Common stock, shares outstanding	10,297,429	10,258,444

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net revenue:
Total net revenues	$ 9,975	$ 10,217
Cost of goods sold	5,244	4,584
Gross Margin	4,731	5,633
Operating expenses:
Research and development	1,255	1,498
Depreciation and amortization	218	192
Selling, general and administrative	7,593	7,195
Total operating expenses	9,066	8,885
Operating loss from continuing operations	(4,335)	(3,252)
Other (expense) income:
Interest expense	(20)	(41)
Interest income	14	10
Extinguishment of PPP loan		482
Other income, net	64	17
Total other income:	58	468
Loss from continuing operations	(4,277)	(2,784)
Net loss from discontinued operations	(2,829)	(1,083)
Net loss	(7,106)	(3,867)
Less: undeclared deemed dividend attributable to noncontrolling interest	(276)	(240)
Net loss attributable to Nephros, Inc. shareholders	$ (7,382)	$ (4,107)
Net loss per common share, basic and diluted from continuing operations	$ (0.42)	$ (0.28)
Net loss per common share, basic and diluted from discontinued operations	(0.28)	(0.11)
Net loss per common share, basic and diluted	(0.70)	(0.39)
Net loss per common share, basic and diluted, attributable to continuing noncontrolling interest	(0.03)	(0.02)
Net loss per common share, basic and diluted, attributable to Nephros, Inc, shareholders	$ (0.73)	$ (0.41)
Weighted average common shares outstanding, basic and diluted	10,297,134	10,017,830
Comprehensive loss:
Other comprehensive loss, foreign currency translation adjustments, net of tax	$ (14)	$ (10)
Comprehensive loss	(7,120)	(3,877)
Comprehensive loss attributable to continuing noncontrolling interest	(276)	(240)
Comprehensive loss attributable to Nephros, Inc. shareholders	(7,396)	(4,117)
Product [Member]
Net revenue:
Total net revenues	9,929	10,065
Royalty and Other Revenues [Member]
Net revenue:
Total net revenues	$ 46	$ 152

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 10	$ 144,296	$ 74	$ (131,858)	$ 12,522	$ 3,051	$ 15,573
Beginning balance, shares at Dec. 31, 2020	9,873,006
Net loss				(3,867)	(3,867)		(3,867)
Net unrealized losses on foreign currency translation, net of tax			(10)		(10)		(10)
Issuance of common stock for asset acquisition (see Note 3)		1,124			1,124		1,124
Issuance of common stock for asset acquisition, shares	123,981
Restricted stock vesting
Restricted stock vesting, shares	23,781
Exercise of warrants		297			297		297
Exercise of warrants, shares	110,003
Exercise of stock options		204			204		$ 204
Exercise of options, shares	42,231						78,255
Cashless exercise of options
Cashless exercise of options, shares	14,747
Cashless exercise of warrants
Cashless exercise of warrants, shares	10,963
Stock-based compensation		1,425			1,425	3	1,428
Ending balance, value at Dec. 31, 2021	$ 10	147,346	64	(135,725)	11,695	3,054	14,749
Ending balance, shares at Dec. 31, 2021	10,198,712
Net loss				(7,106)	(7,106)		(7,106)
Net unrealized losses on foreign currency translation, net of tax							(14)
Restricted stock vesting
Restricted stock vesting, shares	44,732
Exercise of warrants		163			163		$ 163
Exercise of warrants, shares	60,374
Exercise of options, shares
Stock-based compensation		935			935	47	$ 982
Change in non-controlling interest						188	188
Elimination of cumulative translation adjustment, upon closing of wholly owned foreign subsidiary			(64)		(64)		(64)
Restricted shares withheld for employee taxes		(31)			(31)		(31)
Restricted shares withheld for employee taxes, shares	(6,389)
Ending balance, value at Dec. 31, 2022	$ 10	$ 148,413		$ (142,831)	$ 5,592	$ 3,289	$ 8,881
Ending balance, shares at Dec. 31, 2022	10,297,429

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES:
Net loss	$ (7,106)	$ (3,867)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment	93	38
Amortization of intangible assets, license and supply agreement and finance lease right-of-use asset	258	214
Stock-based compensation	982	1,259
Inventory obsolescence charge	623	213
Extinguishment of PPP loan		(482)
Increase (Decrease) in provision for bad debt	(1)	1
Impairment of assets held for sale	1,395
Gain (Loss) on foreign currency transactions	(60)	3
Change in right-of-use asset	353	321
Decrease (Increase) in operating assets:
Accounts receivable	357	(278)
Inventory	915	296
Prepaid expenses and other current assets	26	12
Other assets	29
(Decrease) Increase in operating liabilities:
Accounts payable	(593)	908
Accrued expenses	(150)	274
Lease liabilities	(355)	(329)
Net cash used in operating activities	(3,234)	(1,417)
INVESTING ACTIVITIES:
Purchase of property and equipment	(137)	(36)
Payment of direct transaction costs for asset acquisition		(49)
Net cash used in investing activities	(137)	(85)
FINANCING ACTIVITIES:
Proceeds from sale of subsidiary preferred shares to noncontrolling interest	188
Payments on secured note payable	(271)	(250)
Principal payments on finance lease liability	(12)	(11)
Principal payments on equipment financing	(3)	(3)
Payments to employee taxes on restricted stock	(31)
Proceeds from exercise of warrants	163	297
Proceeds from exercise of options		204
Net cash provided by financing activities	34	237
Effect of exchange rates on cash and cash equivalents	(2)	(11)
Net decrease in cash and cash equivalents	(3,339)	(1,276)
Cash and cash equivalents, beginning of year	6,973	8,249
Cash and cash equivalents, end of year	3,634	6,973
Supplemental disclosure of cash flow information
Cash paid for interest expense	19	41
Cash paid for income taxes		79
Supplemental disclosure of noncash investing and financing activities
Right-of-use asset obtained in exchange for operating lease liability	743	21
Issuance of common shares for asset acquisition		$ 1,124

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	Note 1 - Organization and Nature of Operations Nephros, Inc. (“Nephros” or the “Company”) was incorporated under the laws of the State of Delaware on April 3, 1997. The Company was founded by health professionals, scientists and engineers affiliated with Columbia University to develop advanced end stage renal disease (“ESRD”) therapy technology and products. Beginning in 2009, Nephros introduced high performance liquid purification filters to meet the demand for water purification in certain medical markets. The Company’s filters, generally classified as ultrafilters, are primarily used in hospitals for the prevention of infection from waterborne pathogens, such as legionella and pseudomonas, and in dialysis centers for the removal of biological contaminants from water and bicarbonate concentrate. The Company also develops and sells water filtration products for commercial applications, focusing on the hospitality and food service markets. The water filtration business is a reportable segment, referred to as the Water Filtration segment. On October 4, 2022, the Company entered into a definitive asset purchase agreement with a third party for the sale of substantially all of the Company’s Pathogen Detection Systems (“PDS”) business, which had been previously reported as a separate reportable operating segment. As a result of the sale of the PDS business, we completely exited the PDS business. As a result, we determined that our PDS business had met the criteria for discontinued operations as of September 30, 2022. We no longer separately report the PDS business as a separate reportable segment in our financial statements including in this Annual Report for any of the periods presented. In July 2018, the Company formed a new subsidiary, Specialty Renal Products, Inc. (“SRP”), to drive the development of its second-generation hemodiafiltration system and other products focused on improving therapies for patients with renal disease. After SRP’s formation, the Company assigned to SRP all of the Company’s rights to three patents relating to the Company’s hemodiafiltration technology, which were carried at zero book value. SRP is a reportable segment, referred to as the Renal Products segment. The Company’s primary U.S. facilities are located at 380 Lackawanna Place, South Orange, New Jersey 07079 and 3221 Polaris Avenue, Las Vegas, Nevada 89102. These locations house the Company’s corporate headquarters, research, manufacturing, and distribution facilities. In addition, the Company maintains small administrative offices in various locations in the United States.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of Nephros, Inc. and its subsidiaries, including the Company’s wholly owned subsidiary Nephros International which was dissolved during the quarter ended June 30, 2022, and SRP, in which the Company maintains a controlling interest. Outside stockholders’ interest in SRP of 37.5 Discontinued Operations See Note 4, Discontinued Operations, for a discussion of the Company’s significant accounting policy surrounding the sale of substantially all of the Company’s PDS business. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“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 amount of revenues and expenses, during the reporting period. Actual results could differ materially from those estimates. Included in these estimates are assumptions about the collection of accounts receivable, value of inventories, useful life of fixed assets and intangible assets, the assessment of expected cash flows used in evaluating goodwill and other long-lived assets, the assessment of the ability to continue as a going concern and assumptions used in determining stock compensation such as expected volatility and risk-free interest rate. Liquidity In February 2022, pursuant to a First Amendment to Series A Preferred Stock Purchase Agreement (the “Amendment”) among SRP and the holders of SRP’s outstanding shares of Series A Preferred Stock, SRP issued and sold an additional 100,003 5.00 500,015 1.3 1.0 1.4 1.4 . The Company has sustained operating losses and expects such losses to continue over the next several quarters. In addition, net cash from operations has been negative since inception, generating an accumulated deficit of $ 142.8 million as of December 31, 2022. These operating losses and negative cash flows raise substantial doubt of the company’s ability to continue as a going concern. However, during the second half of 2022, the Company took certain actions to mitigate these conditions, including headcount and other expense reductions, the sale of PDS assets and discontinuance of PDS operations, customer price increases, and the recruiting and acquisition of additional sales staff to grow revenues. The Company believes these actions, when fully implemented, will alleviate the substantial doubt as to the Company’s ability to continue as a going concern. Furthermore, based on these actions, as well as the cash that is available for the Company’s operations and projections of future Company operations, the Company believes that its cash balances will be sufficient to fund its current operating plan through at least the next 12 months from the date of issuance of the accompanying consolidated financial statements. In the event that operations do not meet expectations, the Company may need to further reduce discretionary expenditures such as headcount, R&D projects, and other variable costs, to alleviate any remaining substantial doubt as to the Company’s ability to continue as a going concern. While significant progress has been made against the COVID-19 pandemic, some uncertainty remains with respect to the Company’s projections regarding the availability of sufficient cash resources, due to the possibility that COVID-19 infections could increase again and cause further disruption to economic conditions. During the pandemic, particularly during calendar year 2020, the Company saw decreased demand for its hospital filtration products, both in programmatic business and emergency pathogen outbreak response. In addition, sales to new customers during 2020 – including water filtration and pathogen detection products – were hindered by pandemic-related travel restrictions. Also in 2020, the Company’s commercial filtration products, which are primarily targeted at the hospitality and food service markets, saw a decrease in demand, due to the closure of many hotels and restaurants. The Company believes that broad vaccine distribution and increased population immunity has reduced the probability of further significant negative COVID-19 impacts, but if these decreases in demand return and the Company is unable to achieve its revenue plan, the Company may need to reduce budgeted expenditures as appropriate to preserve its available capital resources, which could slow its revenue growth plans. Recently Adopted Accounting Pronouncements In May 2021, the FASB issued ASU 2021-04, “Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options,” which clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options that remain equity classified after modification or exchange. The Company adopted this guidance as of January 1, 2022, and the guidance did not have an impact on its consolidated financial statements. Concentration of Credit Risk The Company deposits its cash in financial institutions. At times, such deposits may be in excess of insured limits. To date, the Company has not experienced any impairment losses on its cash. The Company also limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary. Major Customers For the years ended December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s revenues, respectively: Schedule of Revenues and Accounts Receivable Percentage of Major Customers Customer 2022 2021 A 25 % 17 % B 10 % 9 % C 7 % 11 % Total 42 % 37 % As of December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s accounts receivable, respectively: Customer 2022 2021 A 21 % 8 % B 10 % 11 % D 10 % 7 % C 0 % 19 % Total 41 % 45 % Cash and Cash Equivalents The Company considers all highly liquid money market instruments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2022 and 2021, cash and cash equivalents were deposited in financial institutions and consisted entirely of immediately available fund balances. The Company maintains its cash deposits and cash equivalents with financial institutions it believes to be well-known and stable. Accounts Receivable The Company recognizes an allowance that reflects a current estimate of credit losses expected to be incurred over the life of a financial asset, including trade receivables. The Company continuously monitors collections and payments from its customers and maintains a provision for estimated credit losses. The Company determines its allowance for doubtful accounts by considering a number of factors, including the length of time balances are past due, the Company’s previous loss history, the customer’s current ability to pay its obligations to the Company and the expected condition of the general economy and the industry as a whole. The Company writes off accounts receivable when they are determined to be uncollectible. The allowance for doubtful accounts was approximately $ 0 1,000 Inventory For all medical device products and some commercial products, the Company engages third parties to manufacture and package its finished goods, which are shipped to the Company for warehousing, until sold to distributors or end customers. Some commercial products are manufactured at Company facilities. Inventory consists of finished goods and raw materials and is valued at the lower of cost or net realizable value using the first-in, first-out method. Our inventory reserve requirements are based on various factors including product expiration date and estimates for the future sales of the product. Reserve assessments include inventory obsolescence based upon expiration date, damaged, or rejected product, slow-moving products, and other considerations. License and Supply Rights The Company’s rights under the License and Supply Agreement with Medica are capitalized and stated at cost, less accumulated amortization, and are amortized using the straight-line method over the term of the License and Supply Agreement, which is from April 23, 2012 through December 31, 2025. The Company determines amortization periods for licenses based on its assessment of various factors impacting estimated useful lives and cash flows of the acquired rights. Such factors include the expected launch date of the product, the strength of the intellectual property protection of the product and various other competitive, developmental, and regulatory issues, and contractual terms. See Note 10 – License and Supply Agreement, net for further discussion. Leases The Company determines if an arrangement contains a lease at inception. Leases are included in lease right-of-use (“ROU”) assets and lease liabilities on the consolidated balance sheet. Lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset includes any lease payments made and initial direct costs incurred and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The Company has elected as an accounting policy not to apply the recognition requirements in ASC 842 to short-term leases. Short-term leases are leases that have a term of 12 months or less and do not include an option to purchase the underlying asset that the Company is reasonably certain to exercise. The Company recognizes the lease payments for short-term leases on a straight-line basis over the lease term. The Company has also elected, as a practical expedient, by underlying class of asset, not to separate lease components from non-lease components and, instead, account for them as a single component. Property and Equipment, net Property and equipment, net is stated at cost less accumulated depreciation. These assets are depreciated over their estimated useful lives of three to seven years using the straight-line method. The Company adheres to ASC 360 and periodically evaluates whether current facts or circumstances indicate that the carrying value of its depreciable assets to be held and used may not be recoverable. If such circumstances are determined to exist, an estimate of undiscounted future cash flows produced by the long-lived assets, or the appropriate grouping of assets, is compared to the carrying value to determine whether impairment exists. If an asset is determined to be impaired, the loss is measured based on the difference between the asset’s fair value and its carrying value. For long-lived assets, the estimate of fair value is based on various valuation techniques, including a discounted value of estimated future cash flows. The Company reports an asset to be disposed of at the lower of its carrying value or its fair value less costs to sell. For the year ended December 31, 2022, See Note 4 Discontinued Operations, for a discussion of the Company’s significant accounting policy surrounding the sale of substantially all of the Company’s PDS business and related impairment charge. There were no Intangible Assets The Company’s intangible assets include finite lived assets. Finite lived intangible assets, consisting of customer relationships, tradenames, service marks and domain names are amortized on a straight-line basis over the estimated useful lives of the assets. Finite lived intangible assets are tested for impairment when events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Impairment testing requires management to estimate the future undiscounted cash flows of an intangible asset using assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future cash flows may differ from the estimates used in the impairment testing. Goodwill Goodwill represents the excess of purchase price over the fair value of net assets acquired. In accordance with ASC 350, “Goodwill and Other Intangibles,” rather than recording periodic amortization, goodwill is subject to an annual assessment for impairment by applying a fair value-based test. If the fair value of the reporting unit exceeds the reporting unit’s carrying value, including goodwill, then goodwill is considered not impaired, making further analysis not required. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable. Fair Value Measurements The Company measures certain financial instruments and other items at fair value. To determine the fair value, the Company uses the fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use to value an asset or liability and are developed based on market data obtained from independent sources. Unobservable inputs are inputs based on assumptions about the factors market participants would use to value an asset or liability. To measure fair value, the Company uses the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable: Level 1 Level 2 - Level 3 Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers.” ASC 606 prescribes a five-step model for recognizing revenue, which includes (i) identifying contracts with customers; (ii) identifying performance obligations; (iii) determining the transaction price; (iv) allocating the transaction price; and (v) recognizing revenue. See Note 5 – Revenue Recognition for further discussion. Shipping and Handling Costs Shipping and handling costs charged to customers are recorded as revenue and as cost of goods sold and were approximately $ 98,000 71,000 Research and Development Costs Research and development costs represent a significant part of our business. Costs included in research and development are expensed as incurred and relate to the processes of discovering, testing and developing new products, improving existing products and regulatory compliance prior to FDA approval. Research and development costs include, but are not limited to, personnel expenses, consulting costs and equipment depreciation. Stock-Based Compensation The fair value of stock options is recognized as stock-based compensation expense in the Company’s consolidated statement of operations and comprehensive loss. The Company calculates stock-based compensation expense in accordance with ASC 718. The fair value of the Company’s stock option awards is estimated using a Black-Scholes option valuation model. This model requires the input of highly subjective assumptions and elections including expected stock price volatility and the estimated life of each award. The fair value of stock-based awards is amortized over the vesting period of the award. For stock awards that vest based on performance conditions (e.g., achievement of certain milestones), expense is recognized when it is probable that the condition will be met. Warrants The Company accounts for stock warrants as either equity instruments or derivative liabilities depending on the specific terms of the warrant agreement. Other Income and Expense, net Other income of approximately $ 64,000 primarily related to the release of the cumulative translation adjustment from accumulated other comprehensive income (loss) on the liquidation of a foreign entity and 0.5 Income Taxes The Company accounts for income taxes in accordance with ASC 740, which requires accounting for deferred income taxes under the asset and liability method. Deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable in future years to differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities. For financial reporting purposes, the Company has incurred a loss in each period since its inception. Based on available objective evidence, including the Company’s history of losses, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2022 and 2021. ASC 740 prescribes, among other things, a recognition threshold and measurement attributes for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a company’s income tax return. ASC 740 utilizes a two-step approach for evaluating uncertain tax positions. Step one, or recognition, requires a company to determine if the weight of available evidence indicates a tax position is more likely than not to be sustained upon audit, including resolution of related appeals or litigation processes, if any. Step two, or measurement, is based on the largest amount of benefit that is more likely than not to be realized on settlement with the taxing authority. The Company is subject to income tax examinations by major taxing authorities for all tax years subsequent to 2016. During the years ended December 31, 2022 and 2021, the Company recognized no adjustments for uncertain tax positions. However, management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulation and interpretations, thereof. The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was enacted into law on March 27, 2020. The act contains several tax relief and economic stimulus provisions. The enactment of the CARES Act did not have a material impact on the Company’s financial statements. See Note 15 – Income Taxes for further discussion. Net Loss per Common Share Basic loss per common share is calculated by dividing net loss available to common shareholders by the number of weighted average common shares issued and outstanding. Diluted loss per common share is calculated by dividing net loss available to common shareholders by the weighted average number of common shares issued and outstanding for the period, plus amounts representing the dilutive effect from the exercise of stock options and warrants and unvested restricted stock, as applicable. The Company calculates dilutive potential common shares using the treasury stock method, which assumes the Company will use the proceeds from the exercise of stock options and warrants to repurchase shares of common stock to hold in its treasury stock reserves. The following potentially dilutive securities have been excluded from the computations of diluted weighted average shares outstanding as they would be antidilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share December 31, 2022 2021 Shares underlying options outstanding 1,365,365 1,426,510 Shares underlying warrants outstanding - 123,476 Unvested restricted stock - 59,732 Foreign Currency Translation Foreign currency translation is recognized in accordance with ASC 830. The functional currency of Nephros International Limited, the Company’s Irish subsidiary is the Euro, and its translation gains and losses are included in accumulated other comprehensive income. The balance sheet is translated at the year-end rate. The consolidated statements of operations and comprehensive loss are translated at the weighted average rate for the year. Comprehensive Loss Comprehensive loss, as defined in ASC 220, is the total of net loss and all other non-owner changes in equity (or other comprehensive loss). The Company’s other comprehensive loss consists only of foreign currency translation adjustments. Recent Accounting Pronouncements, Not Yet Effective In October 2021, the FASB issued ASU 2021-08, “Accounting for Contract Assets and Contract Liabilities from Contracts with Customers,” which requires that an entity recognize contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification (“ASC”) 606. The guidance is effective for the Company beginning in the first quarter of fiscal year 2023 and should be applied prospectively. Early adoption is permitted. The Company will assess the impact, if any, of adopting this guidance on its consolidated financial statements.

Asset Acquisition

Asset Acquisition	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Asset Acquisition	Note 3 – Asset Acquisition On July 9, 2021, the Company acquired substantially all of the assets of GenArraytion, Inc. (“GenArraytion”). The acquisition did not qualify as a business combination and, as a result, was accounted for as an asset acquisition as the fair value of the gross assets acquired was primarily related to a single asset. In consideration for the acquisition of these assets, the Company issued 123,981 1.2 49,000 Fifty percent of the 123,981 5 (See Note 4 - ). The total consideration of $ 1.2 Schedule of Assets Acquired Total Consideration (in thousands) Intellectual property $ 1,098 Equipment 75 Total consideration $ 1,173 The acquired intellectual property was being amortized over its estimated useful life of 10 0

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 4 – Discontinued Operations In accordance with ASC 205-20, Presentation of Financial Statements: Discontinued Operations, a disposal of a component of an entity or a group of components of an entity (disposal group) is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the disposal group meets the criteria to be classified as held-for-sale. The consolidated statements of operations reported for current and prior periods report the results of operations of the discontinued operations, including the impairment loss recognized as a component of net income (loss) separate from the net income (loss) from continuing operations. All discontinued operations relate to the Company’s previously reported PDS segment, for the year ended December 31, 2022 and 2021. Schedule of Assets and Liabilities of Discontinued Operations Year Ended December 31, Year Ended December 31, 2022 2021 Total net revenues $ 110 $ 187 Gross margin (259 ) 110 Research and development expenses 637 668 Depreciation and amortization expense - 10 Selling, general and administrative expenses 535 515 Total operating expenses 1,175 1,193 Operating loss from discontinued operations (1,434 ) (1,083 ) Impairment of assets held for sale (1,395 ) - Loss from discontinued operations $ (2,829 ) $ (1,083 ) On October 4, 2022, the Company entered into a definitive asset purchase agreement with a third party pursuant to which the Company agreed to sell substantially all of the assets used in the Company’s PDS business. In consideration for the sale of these assets, the Company received $ 1,000 seven January 1, 2023 0 The following table presents the assets and liabilities of discontinued operations as of December 31, 2021. (in thousands) December 31, 2021 Inventory 333 Prepaid expenses 18 Operating lease right of use assets - Total current assets associated with discontinued operations $ 351 Property and equipment 294 Operating lease right of use assets 116 Intangible assets, net 1,071 Other assets 5 Total non-current assets associated with discontinued operations $ 1,486 Current portion of operating lease liabilities 51 Total current liabilities associated with discontinued operations $ 51 Lease liabilities, net of current portion 72 Total non-current liabilities associated with discontinued operations $ 72 The following items related to discontinued operations were included in the consolidated statement of cash flows: (in millions) December 31, 2022 December 31, 2021 For the year ended, (in millions) December 31, 2022 December 31, 2021 Depreciation $ 42 $ 3 Amortization 82 - Stock compensation 38 31 Impairment of assets held-for-sale 1,395 - Operating lease right-of-use assets 33 30 Purchases of property and equipment (34 ) (36 ) During year ended December 31, 2022, $ 49,000

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 5 – Revenue Recognition The Company recognizes revenue related to product sales when product is shipped via external logistics providers and the other criteria of ASC 606 are met. Product revenue is recorded net of returns and allowances. There was no allowance for sales returns at December 31, 2022 or 2021. In addition to product revenue, the Company recognizes revenue related to royalty and other agreements in accordance with the five-step model in ASC 606. Royalty and other revenues recognized for the years ended December 31, 2022 and 2021 (in thousands) is comprised of: Schedule of Royalty and Other Revenues 2022 2021 Years Ended December 31, 2022 2021 Other revenue $ 46 $ 73 Royalty revenue under the License Agreement with Bellco - 59 Royalty revenue under the Sublicense Agreement with CamelBak (1) - 20 Total royalty and other revenues $ 46 $ 152 (1) In May 2015, the Company entered into a Sublicense Agreement (the “Sublicense Agreement”) with CamelBak Products, LLC (“CamelBak”). Under this Sublicense Agreement, the Company granted CamelBak an exclusive, non-transferable, worldwide (with the exception of Italy) sublicense and license, in each case solely to market, sell, distribute, import and export the IWTD. In exchange for the rights granted to CamelBak, CamelBak agreed, through December 31, 2022, to pay the Company a percentage of the gross profit on any sales made to a branch of the U.S. military, subject to certain exceptions, and to pay a fixed per-unit fee for any other sales made. CamelBak was also required to meet or exceed certain minimum annual fees payable to the Company, and, if such fees are not met or exceeded, the Company was able to convert the exclusive sublicense to a non-exclusive sublicense with respect to non-U.S. military sales. In the first quarter of 2019, the Sublicense Agreement was amended to eliminate the minimum fee obligations starting May 6, 2018 and, as such, CamelBak has no further minimum fee obligations. The Sublicense Agreement terminated on December 31, 2022. Bellco License Agreement On June 27, 2011, the Company entered into a License Agreement (as thereafter amended, the “License Agreement”), effective July 1, 2011, with Bellco S.r.l. (“Bellco”), an Italy-based supplier of hemodialysis and intensive care products, for the manufacturing, marketing and sale of the Company’s patented mid-dilution dialysis filters (the “Products”). Under the License Agreement, the Company granted Bellco a license to manufacture, market and sell the Products under its own name, label, and CE mark in certain countries on an exclusive basis, and to do the same on a non-exclusive basis in certain other countries. Under the License Agreement with Bellco, the Company received upfront payments which were previously deferred and subsequently recognized as license revenue over the term of the License Agreement. In addition, the License Agreement also provided for the payment of certain royalties to the Company based on the number of units of Products sold per year in the covered territory. The License Agreement expired in accordance with its terms on December 31, 2021. Other Revenue – Other revenues are derived from sales of services to customers, which primarily include installation, training and testing on product and equipment sold to certain customers.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 6 – Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level of classification for each reporting period. At December 31, 2022 and December 31, 2021, the Company’s cash equivalents consisted of money market funds. The Company values its cash equivalents using observable inputs that reflect quoted prices for securities with identical characteristics and classify the valuation techniques that use these inputs as Level 1. At December 31, 2022 and December 31, 2021, the fair value measurements of the Company’s assets and liabilities measured on a recurring basis were as follows: Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) December 31, 2022 Cash $ 1,598 $ - $ - Money market funds 2,036 - - Cash and cash equivalents $ 3,634 $ - $ - December 31, 2021 Cash $ 2,952 - - Money market funds 4,021 - - Cash and cash equivalents $ 6,973 $ - $ - Assets and Liabilities Not Measured at Fair Value on a Recurring Basis The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate fair value as of December 31, 2022 and 2021 due to the short-term maturity of these instruments. The carrying amounts of the secured long-term note payable, lease liabilities and equipment financing approximate fair value as of December 31, 2022 and 2021 because those financial instruments bear interest at rates that approximate current market rates for similar agreements with similar maturities and credit.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory	Note 7 - Inventory Inventory is stated at the lower of cost or net realizable value using the first-in, first-out method and consists of raw materials and finished goods. The Company’s inventory components as of December 31, 2022 and December 31, 2021, were as follows: Schedule of Inventory, Net 2022 2021 December 31, 2022 2021 Finished goods $ 2,709 $ 3,655 Raw material 422 807 Work in process 22 - Total inventory $ 3,153 $ 4,462

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 8 - Property and Equipment, Net Property and equipment as of December 31, 2022 and 2021 was as follows (in thousands): Schedule of Property and Equipment, Net Estimated Useful December 31, Life 2022 2021 Manufacturing and research equipment 3 7 $ 843 $ 808 Capitalized internal use software and website development 5 103 - Computer equipment 3 4 43 43 Furniture and fixtures 7 37 25 Leasehold improvements 4 13 25 Property and equipment, gross 1,039 901 Less: accumulated depreciation (923 ) (829 ) Property and equipment, net $ 116 $ 72 Depreciation related to equipment utilized in the manufacturing process is recognized in cost of goods sold on the consolidated statements of operations and comprehensive loss. Depreciation related to equipment utilized in research and development is recognized in research and development on the consolidated statements of operations and comprehensive loss. Equipment is capitalized due to various uses inclusive of R&D. Depreciation expense for the years ended December 31, 2022 and 2021 was approximately $ 93,000 38,000 45,000 17,000 18,000 7,000

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	Note 9 – Intangible Assets and Goodwill Intangible Assets Intangible assets at December 31, 2022 and December 31, 2021 are set forth in the table below. Gross carrying values and accumulated amortization of the Company’s intangible assets by type are as follows: Schedule of Intangible Assets December 31, 2022 December 31, 2021 Cost Accumulated Amortization Net Cost Accumulated Amortization Net (in thousands) Tradenames, service marks and domain names $ 50 $ (40 ) $ 10 $ 50 $ (30 ) $ 20 Customer relationships 540 (127 ) 413 540 (95 ) 445 Total intangible assets $ 590 $ (167 ) $ 423 $ 590 $ (125 ) $ 465 The Company recognized amortization expense of approximately $ 42,000 As of December 31, 2022, future amortization expense for each of the next five years is (in thousands): Schedule of Future Amortization Expense Fiscal Years 2023 $ 42 2024 32 2025 32 2026 32 2027 32 The Company recognized approximately $ 1.0 Goodwill Goodwill had a carrying value on the Company’s consolidated balance sheets of $ 0.8

License and Supply Agreement, n

License and Supply Agreement, net	12 Months Ended
	Dec. 31, 2022
License And Supply Agreement Net
License and Supply Agreement, net	Note 10 – License and Supply Agreement, net On April 23, 2012, the Company entered into a License and Supply Agreement (as thereafter amended, the “License and Supply Agreement”) with Medica S.p.A. (“Medica”), an Italy-based medical product manufacturing company, for the marketing and sale of certain filtration products based upon Medica’s proprietary Medisulfone ultrafiltration technology in conjunction with the Company’s filtration products, and for an exclusive supply arrangement for the filtration products. Under the License and Supply Agreement, Medica granted to the Company an exclusive license, with right of sublicense, to market, promote, distribute, offer for sale and sell the filtration products worldwide, with certain limitations on territory, during the term of the License and Supply Agreement. In addition, the Company granted to Medica an exclusive license under the Company’s intellectual property to make the filtration products during the term of the License and Supply Agreement. The filtration products covered under the License and Supply Agreement includes both certain products based on Medica’s proprietary Versatile microfiber technology and certain filtration products based on Medica’s proprietary Medisulfone ultrafiltration technology. The term of the License Agreement with Medica expires on December 31, 2025, unless earlier terminated by either party in accordance with the terms of the License and Supply Agreement. In exchange for the license, the gross value of the intangible asset capitalized was $ 2.3 0.4 0.5 1.8 1.8 0.1 As of September 2013, the Company has an understanding with Medica whereby the Company has agreed to pay interest to Medica at a 12 no In addition, for the period beginning April 23, 2014 through December 31, 2025, the Company will pay Medica a royalty rate of 3 0.3 71,000 70,000

Secured Note Payable

Secured Note Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Secured Note Payable	Note 11 – Secured Note Payable On March 27, 2018, the Company entered into a Secured Promissory Note Agreement (the “Secured Note”) with Tech Capital for a principal amount of $ 1.2 0.1 0.3 The Secured Note has a maturity date of April 1, 2023 8 Principal and interest payments are due on the first day of each month commencing on May 1, 2018. During each of the years ended December 31, 2022 and 2021, the Company made payments under the Secured Note of approximately $ 0.3 18,000 38,000 As of December 31, 2022, future principal maturities are as follows (in thousands): Schedule of Future Debt Principal Maturities 2023 $ 71 Total $ 71

Paycheck Protection Program Loa

Paycheck Protection Program Loan	12 Months Ended
	Dec. 31, 2022
Paycheck Protection Program Loan
Paycheck Protection Program Loan	Note 12 – Paycheck Protection Program Loan On April 24, 2020, the Company obtained a loan from the U.S. Small Business Administration’s Paycheck Protection Program (“PPP”) in the amount of $ 0.5 0.5

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases
Leases	Note 13 – Leases The Company has operating leases for corporate offices, warehouse space, an automobile and office equipment. The leases have remaining lease terms of 1 5 Lease cost, as presented below, includes costs associated with leases for which right-of-use (“ROU”) assets have been recognized as well as short-term leases. The components of total lease costs were as follows (in thousands): Schedule of Components of Lease Cost Year ended December 31, 2022 Year ended December 31, 2021 Operating lease cost $ 351 $ 369 Finance lease cost: Amortization of right-of-use assets 12 12 Interest on lease liabilities 2 2 Total finance lease cost 14 14 Variable lease cost 53 42 Total lease cost $ 418 $ 425 Supplemental cash flow information related to leases was as follows (in thousands): Schedule of Supplemental Cash Flow Information Related to Leases Year ended December 31, 2022 Year ended December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 365 $ 383 Financing cash flows from finance leases $ 12 $ 11 Supplemental balance sheet information related to leases was as follows (in thousands except years): Schedule of Supplemental Balance Sheet Information Related to Leases December 31, 2022 December 31, 2021 Operating lease right-of-use assets $ 972 $ 590 Finance lease right-of-use assets $ 12 $ 24 Current portion of operating lease liabilities $ 309 $ 313 Operating lease liabilities, net of current portion 700 340 Total operating lease liabilities $ 1,009 $ 653 Current portion of finance lease liabilities $ 8 $ 12 Finance lease liabilities, net of current portion 4 12 Total finance lease liabilities $ 12 $ 24 Weighted average remaining lease term Operating leases 3.9 2.3 Finance leases 1.54 2.2 Weighted average discount rate Operating leases 8.0 % 8.0 % Finance leases 8.0 % 8.0 % As of December 31, 2022, maturities of lease liabilities were as follows (in thousands): Schedule of Maturities of Lease Liabilities Operating Leases Finance Leases 2023 $ 374 $ 8 2024 303 4 2025 163 - 2026 168 - 2027 158 - Total future minimum lease payments 1,166 12 Less imputed interest (157 ) - Total $ 1,009 $ 12

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued Expenses	Note 14 - Accrued Expenses Accrued expenses as of December 31, 2022 and 2021 were as follows (in thousands): Schedule of Accrued Expenses December 31, 2022 2021 Accrued bonus $ 76 $ 232 Accrued directors’ fees 126 - Accrued legal 4 37 Accrued sales commission 36 34 Accrued sales tax payable 7 26 Accrued franchise tax 10 21 Accrued other 26 94 Accrued expenses $ 285 $ 444

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 - Income Taxes There was no A reconciliation of the income tax benefit computed at the statutory tax rate to the Company’s effective tax rate for the years ended December 31, 2022 and 2021 is as follows: Schedule of Effective Income Tax Rate Reconciliation Years Ended December 31, 2022 2021 U.S. federal statutory rate 21.00 % 21.00 % State taxes 4.79 % 1.82 % Expired NOLs and credits (12.78 )% (6.60 )% Stock-based compensation (2.43 )% (2.17 )% Federal research and development credits 0.62 % 2.59 % Foreign Rate Differential 9.15 % - Other 3.44 % (1.27 )% Paycheck protection loan forgiveness - % 2.62 % Valuation allowance (23.78 )% (17.99 )% Effective tax rate - % - % Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2022 and 2021 are as follows (in thousands): Schedule of Deferred Tax Assets December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 17,672 $ 18,473 Research and development credits 1,401 1,413 Nonqualified stock option compensation expense 543 601 Lease liabilities 243 179 Capital loss carryforwards 1,946 - Fixed and intangible basis difference 328 - Other temporary book - tax differences 243 75 Total deferred tax assets 22,376 20,741 Deferred tax liabilities: Lease right-of-use assets (234 ) (169 ) Fixed and intangible asset basis difference - (119 ) Total deferred tax liabilities (234 ) (288 ) Deferred tax assets, net 22,142 20,453 Valuation allowance for deferred tax assets (22,142 ) (20,453 ) Net deferred tax assets after valuation allowance $ - $ - A valuation allowance has been recognized to offset the Company’s net deferred tax asset as it is more likely than not that such net asset will not be realized. The Company primarily considered its historical loss and potential Internal Revenue Code Section 382 limitations to arrive at its conclusion that a valuation allowance was required. The Company’s valuation allowance increased 1.7 million At December 31, 2022, the Company had Federal income tax net operating loss carryforwards of $ 82.3 5.6 1.4 16.6 The Company has analyzed the tax positions taken or expected to be taken in its tax returns and concluded it has no liability related to uncertain tax positions. The Company is subject to income tax examinations by major taxing authorities for all tax years subsequent to 2017 and does not anticipate a change in its uncertain tax positions within the next twelve months. The Company’s policy is to report interest and penalties, if any, related to unrecognized tax benefits in income tax expense.

Stock Plans and Share-Based Pay

Stock Plans and Share-Based Payments	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock Plans and Share-Based Payments	Note 16 - Stock Plans and Share-Based Payments The fair value of stock options and restricted stock is recognized as stock-based compensation expense in the Company’s consolidated statement of operations and comprehensive loss. The Company calculates stock-based compensation expense in accordance with ASC 718. The fair value of stock-based awards is amortized over the vesting period of the award. Stock Plans In 2015, the Board of Directors adopted the Nephros, Inc. 2015 Equity Incentive Plan (“2015 Plan”). As of December 31, 2022 including amendments approved by the Board of Directors, 2,547,400 10 As of December 31, 2022, options to purchase 1,339,328 The options issued to employees expire on various dates between April 15, 2025 and November 1, 2032. 664,741 two four years The Company’s previously adopted and approved plan, the 2004 Stock Incentive Plan (“2004 Plan”), expired in the year ended December 31, 2014. As of December 31, 2022, options to purchase 26,037 The options expire on various dates between May 23, 2023 and March 26, 2024. Stock Options The Company has elected to recognize forfeitures as they occur. Stock-based compensation expense recognized for the years ended December 31, 2022 and 2021 was $ 0.9 0.9 For the year ended December 31, 2022, $ 0.8 63,000 0.9 48,000 The following table summarizes the option activity for the years ended December 31, 2022 and 2021: Summary of Option Activity Shares Weighted Outstanding at December 31, 2020 1,265,660 $ 5.78 Options granted 391,156 7.81 Options forfeited or expired (152,051 ) 6.71 Options exercised (78,255 ) 4.79 Outstanding at December 31, 2021 1,426,510 $ 6.29 Options granted 279,115 1.91 Options forfeited or expired (340,260 ) 6.88 Options exercised - - Outstanding at December 31, 2022 1,365,365 $ 5.25 The following table summarizes the options exercisable and vested and expected to vest as of December 31, 2022 and 2021 (in thousands except per share prices): Summary of Options Exercisable Vested and Expected to Vest Shares Weighted Exercisable at December 31, 2021 877,633 $ 5.46 Vested and expected to vest at December 31, 2021 1,395,932 $ 6.26 Exercisable at December 31, 2022 968,441 $ 5.55 Vested and expected to vest at December 31, 2022 1,342,342 $ 5.26 The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. The below assumptions for the risk-free interest rates, expected dividend yield, expected lives and expected stock price volatility were utilized for the stock options granted during the year ended December 31, 2022. Schedule of Fair Value Assumptions Assumption for Option Grants 2022 2021 Stock Price Volatility 75.44 % 70.62 % Risk-Free Interest Rates 2.74 % 1.02 % Expected Life (in years) 5.64 6.17 Expected Dividend Yield 0 % 0 % Expected volatility is based on historical volatility of the Company’s common stock at the time of grant. The risk-free interest rate is based on the U.S. Treasury yields in effect at the time of grant for periods corresponding with the expected life of the options. For the expected life, the Company is using the simplified method as described in the SEC Staff Accounting Bulletin 107. This method assumes that stock option grants will be exercised based on the average of the vesting periods and the option’s life. The weighted-average fair value of options granted in 2022 and 2021 is $ 1.25 4.94 0 6.0 The intrinsic values of stock options exercised was approximately $ 265,000 No As of December 31, 2022, there was $ 0.9 1.93 There was no Restricted Stock The Company has issued restricted stock as compensation for the services of certain employees and non-employee directors. The grant date fair value of restricted stock is based on the fair value of the common stock on the date of grant, and compensation expense is recognized based on the period in which the restrictions lapse. The following table summarizes restricted stock activity for the years ended December 31, 2022 and 2021: Summary of Restricted Stock Activity Shares Weighted Nonvested at December 31, 2020 - $ - Granted 83,513 8.07 Vested (23,781 ) 8.06 Nonvested at December 31, 2021 59,732 8.07 Granted - - Vested (44,732 ) 7.87 Forfeited (15,000 ) 8.66 Nonvested at December 31, 2022 - $ - The total fair value of restricted stock that vested during the years ended December 31, 2022 and 2021 was $ 0.4 0.2 Total stock-based compensation expense for restricted stock was approximately $ 42,000 333,000 Approximately $ 169,000 As of December 31, 2022, there was no 15,000 As of December 31, 2021, there was approximately $ 172,000 2.5 The aggregate shares of common stock legally issued and outstanding as of December 31, 2021 is greater than the aggregate shares of common stock outstanding for accounting purposes by the amount of unvested restricted shares. SRP Equity Incentive Plan SRP’s 2019 Equity Incentive Plan (the “SRP Plan”) was approved on May 7, 2019 under which 150,000 There were no 29,880 47,000 SRP restricted shares are being expensed over the respective vesting period, which is based on a service condition. Summary of Restricted Stock Activity Shares Weighted Nonvested at December 31, 2021 - $ 0.00 Granted 29,880 5.00 Vested 3,960 5.00 Nonvested at December 31, 2022 25,920 $ 5.00 SRP stock grants are expensed over the respective vesting period, which was based on a service condition. Stock-based compensation expense related to the SRP stock grants is presented by the Company as noncontrolling interest on the consolidated balance sheets as of December 31, 2022.

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 17 - Stockholders’ Equity July 2021 Common Stock Issuance On July 9, 2021, the Company issued 123,981 100 1.2 49,000 123,981 Noncontrolling Interest Pursuant to the terms and conditions of a Series A Preferred Stock Purchase Agreement, dated September 9, 2018, among SRP and the purchasers identified therein (the “SRP Purchase Agreement”), SRP sold to such purchasers an aggregate of 600,000 5.00 3.0 100,003 100,003 500,015 188,000 62,500 62.5 313 36 25,938 1.3 1.0 1.4 Each share of SRP Series A Preferred is initially convertible into one share of SRP common stock, subject to adjustment for stock splits and recapitalization events. Subject to customary exempt issuances, in the event SRP issues additional shares of its common stock or securities convertible into common stock at a per share price that is less than the original purchase price of the Series A Preferred, the conversion price of the Series A Preferred will automatically be reduced to such lower price. In the event of any voluntary or involuntary liquidation, dissolution or winding up of SRP, the holders of the Series A Preferred are entitled to be paid out of the assets of SRP available for distribution to its stockholders or, in the case of a deemed liquidation event, out of the consideration payable to stockholders in such deemed liquidation event or the available proceeds, before any payment shall be made to the holders of SRP common stock by reason of their ownership thereof, an amount per share equal to one times (1x) the Series A Preferred original issue price, plus any accruing dividends accrued but unpaid thereon, whether or not declared, together with any other dividends declared but unpaid thereon (the “Series A Liquidation Preference”). If upon any such liquidation, dissolution or winding up of SRP or deemed liquidation event, the assets of SRP available for distribution to its stockholders shall be insufficient to pay the Series A Liquidation Preference in full, the holders of Series A Preferred shall share ratably in any distribution of the assets available for distribution in proportion to the respective amounts which would otherwise be payable in respect of the shares held by them upon such distribution if all amounts payable on or with respect to such shares were paid in full. After the full payment of the Series A Liquidation Preference, the holders of the Series A Preferred and the holders of common stock will share ratably in any remaining proceeds available for distribution on an as-converted to common stock basis. Each share of Series A Preferred accrues dividends at the rate per annum of $ 0.40 Holders of Series A Preferred shall be entitled to cast the number of votes equal to the number of whole shares of common stock into which the shares of Series A Preferred held by such holder are convertible as of the record date for determining stockholders entitled to vote. Except as provided by law or by the other provisions, the holders of Series A Preferred vote together with the holders of common stock as a single class. Notwithstanding the foregoing, for as long as at least 150,000 250,000 The noncontrolling interest in SRP held by holders of the Series A Preferred has been classified as equity on the accompanying consolidated interim balance sheet, as the noncontrolling interest is redeemable only upon the occurrence of events that are within the control of the Company. In March 2023, the board of directors of SRP adopted, and the stockholders of SRP approved, a plan to wind up SRP’s operations and dissolve. See Note 21 – Subsequent Event, below. Warrants The Company accounts for stock warrants as either equity instruments or derivative liabilities depending on the specific terms of the warrant agreement. As of December 31, 2021 all of the Company’s outstanding warrants were classified as equity. There are no outstanding warrants at December 31, 2022. The following table summarizes certain terms of all of the Company’s outstanding warrants at December 31, 2022 and 2021: Schedule of Warrant Outstanding Exercise Total Common Title of Warrant Date Issued Expiry Date Price 2022 2021 Equity-classified warrants March 2017 – private placement warrants 3/22/2017 3/22/2022 $ 2.70 - 123,476 March 2017 – private placement warrants 3/22/2017 3/22/2022 $ 2.70 - 123,476 Warrants Exercised During 2022 and 2021 During the year ended December 31, 2022, warrants to purchase 60,374 0.2 60,374 14,815 40,000 63,102 During the year ended December 31, 2021, the Company issued an aggregate of 120,966 126,008 120,966 110,003 0.3 10,963 16,005 66,667 0.2 4,570 6,669

Savings Incentive Match Plan

Savings Incentive Match Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Savings Incentive Match Plan	Note 18 – Savings Incentive Match Plan On January 1, 2017, the Company established a Savings Incentive Match Plan for Employees Individual Retirement Account (SIMPLE IRA), which covers all employees. The SIMPLE IRA Plan provides for voluntary employee contributions up to statutory IRA limitations. The Company matches 100 3 104,000 92,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 19 - Commitments and Contingencies Purchase Commitments In exchange for the rights granted under the License and Supply Agreement with Medica (see Note 10 – License and Supply Agreement, net), the Company agreed to make certain minimum annual aggregate purchases from Medica over the term of the License and Supply Agreement. For the year ended December 31, 2022, the Company has agreed to make minimum annual aggregate purchases from Medica of € 3.5 3.7 3.2 3.4 Future purchase commitments to under the License and Supply Agreement with Medica are as follows: ● 2023: € 3,625,000 ● 2024: € 3,825,000 ● 2025: € 4,000,000

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting	Note 20 – Segment Reporting The Company has defined three reportable segments: Water Filtration, Pathogen Detection and Renal Products. During the period ended December 31, 2022, it was determined the Pathogen Detection segment was to be treated as a discontinued operation (See Note 4 –Discontinued Operations). For purposes of this segment reporting, the Company is reporting only on the remaining two segments that are considered part of continuing operations. The Water Filtration segment primarily develops and sells high performance water purification filters. The Renal Products segment is focused on the development of medical device products for patients with renal disease, including a second generation hemodiafiltration system for the treatment of patients with ESRD. The Company’s chief operating decision maker evaluates the financial performance of the Company’s segments based upon segment revenues, gross margin and operating expenses which include research and development and selling, general and administrative expenses. Items below loss from operations are not reported by segment, since they are excluded from the measure of segment profitability reviewed by the Company’s chief operating decision maker. The Company does not report balance sheet information by segment since such information is not reviewed by the Company’s chief operating decision maker. The accounting policies for the Company’s segments are the same as those described in Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Critical Accounting Policies and Estimates” of this Annual Report on Form 10-K and Note 2 – Summary of Significant Accounting Policies. The tables below present segment information reconciled to total Company loss from operations, with segment operating loss including gross profit less direct research and development expenses and direct selling, general and administrative expenses to the extent specifically identified by segment: Schedule of Segment Information Year Ended December 31, 2022 Water Filtration Renal Products Nephros, Inc. Consolidated Total net revenues $ 9,975 $ - $ 9,975 Gross margin 4,731 - 4,731 Research and development expenses 879 376 1,255 Depreciation and amortization expense 218 - 218 Selling, general and administrative expenses 7,328 265 7,593 Total operating expenses 8,425 641 9,066 Loss from continuing operations $ (3,694 ) $ (641 ) $ (4,335 ) Year Ended December 31, 2021 Water Filtration Renal Products Nephros, Inc. Consolidated Total net revenues $ 10,217 $ - $ 10,217 Gross margin 5,633 - 5,633 Research and development expenses 1,251 247 1,498 Depreciation and amortization expense 192 - 192 Selling, general and administrative expenses 7,124 71 7,195 Total operating expenses 8,567 318 8,885 Loss from continuing operations $ (2,934 ) $ (318 ) $ (3,252 ) As of December 31, 2022, $ 0.1

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Event	Note 21 – Subsequent Event On March 6 2023, the Board of Directors of Specialty Renal Products, Inc. (“SRP”), the Company’s subsidiary, approved a plan to wind down SRP’s operations, liquidate SRP’s remaining assets and dissolve the company, which plan was approved by SRP’s stockholders on March 9, 2023. As of such date, the SRP Board of Directors believes that SRP’s cash resources are sufficient to satisfy the company’s outstanding liabilities, other than its obligations under the loan agreement between SRP and the Company pursuant to which SRP has an existing balance of outstanding principal and accrued interest of approximately $ 1.4

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of Nephros, Inc. and its subsidiaries, including the Company’s wholly owned subsidiary Nephros International which was dissolved during the quarter ended June 30, 2022, and SRP, in which the Company maintains a controlling interest. Outside stockholders’ interest in SRP of 37.5
Discontinued Operations	Discontinued Operations See Note 4, Discontinued Operations, for a discussion of the Company’s significant accounting policy surrounding the sale of substantially all of the Company’s PDS business.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“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 amount of revenues and expenses, during the reporting period. Actual results could differ materially from those estimates. Included in these estimates are assumptions about the collection of accounts receivable, value of inventories, useful life of fixed assets and intangible assets, the assessment of expected cash flows used in evaluating goodwill and other long-lived assets, the assessment of the ability to continue as a going concern and assumptions used in determining stock compensation such as expected volatility and risk-free interest rate.
Liquidity	Liquidity In February 2022, pursuant to a First Amendment to Series A Preferred Stock Purchase Agreement (the “Amendment”) among SRP and the holders of SRP’s outstanding shares of Series A Preferred Stock, SRP issued and sold an additional 100,003 5.00 500,015 1.3 1.0 1.4 1.4 . The Company has sustained operating losses and expects such losses to continue over the next several quarters. In addition, net cash from operations has been negative since inception, generating an accumulated deficit of $ 142.8 million as of December 31, 2022. These operating losses and negative cash flows raise substantial doubt of the company’s ability to continue as a going concern. However, during the second half of 2022, the Company took certain actions to mitigate these conditions, including headcount and other expense reductions, the sale of PDS assets and discontinuance of PDS operations, customer price increases, and the recruiting and acquisition of additional sales staff to grow revenues. The Company believes these actions, when fully implemented, will alleviate the substantial doubt as to the Company’s ability to continue as a going concern. Furthermore, based on these actions, as well as the cash that is available for the Company’s operations and projections of future Company operations, the Company believes that its cash balances will be sufficient to fund its current operating plan through at least the next 12 months from the date of issuance of the accompanying consolidated financial statements. In the event that operations do not meet expectations, the Company may need to further reduce discretionary expenditures such as headcount, R&D projects, and other variable costs, to alleviate any remaining substantial doubt as to the Company’s ability to continue as a going concern. While significant progress has been made against the COVID-19 pandemic, some uncertainty remains with respect to the Company’s projections regarding the availability of sufficient cash resources, due to the possibility that COVID-19 infections could increase again and cause further disruption to economic conditions. During the pandemic, particularly during calendar year 2020, the Company saw decreased demand for its hospital filtration products, both in programmatic business and emergency pathogen outbreak response. In addition, sales to new customers during 2020 – including water filtration and pathogen detection products – were hindered by pandemic-related travel restrictions. Also in 2020, the Company’s commercial filtration products, which are primarily targeted at the hospitality and food service markets, saw a decrease in demand, due to the closure of many hotels and restaurants. The Company believes that broad vaccine distribution and increased population immunity has reduced the probability of further significant negative COVID-19 impacts, but if these decreases in demand return and the Company is unable to achieve its revenue plan, the Company may need to reduce budgeted expenditures as appropriate to preserve its available capital resources, which could slow its revenue growth plans.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In May 2021, the FASB issued ASU 2021-04, “Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options,” which clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options that remain equity classified after modification or exchange. The Company adopted this guidance as of January 1, 2022, and the guidance did not have an impact on its consolidated financial statements.
Concentration of Credit Risk	Concentration of Credit Risk The Company deposits its cash in financial institutions. At times, such deposits may be in excess of insured limits. To date, the Company has not experienced any impairment losses on its cash. The Company also limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary.
Major Customers	Major Customers For the years ended December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s revenues, respectively: Schedule of Revenues and Accounts Receivable Percentage of Major Customers Customer 2022 2021 A 25 % 17 % B 10 % 9 % C 7 % 11 % Total 42 % 37 % As of December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s accounts receivable, respectively: Customer 2022 2021 A 21 % 8 % B 10 % 11 % D 10 % 7 % C 0 % 19 % Total 41 % 45 %
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid money market instruments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2022 and 2021, cash and cash equivalents were deposited in financial institutions and consisted entirely of immediately available fund balances. The Company maintains its cash deposits and cash equivalents with financial institutions it believes to be well-known and stable.
Accounts Receivable	Accounts Receivable The Company recognizes an allowance that reflects a current estimate of credit losses expected to be incurred over the life of a financial asset, including trade receivables. The Company continuously monitors collections and payments from its customers and maintains a provision for estimated credit losses. The Company determines its allowance for doubtful accounts by considering a number of factors, including the length of time balances are past due, the Company’s previous loss history, the customer’s current ability to pay its obligations to the Company and the expected condition of the general economy and the industry as a whole. The Company writes off accounts receivable when they are determined to be uncollectible. The allowance for doubtful accounts was approximately $ 0 1,000
Inventory	Inventory For all medical device products and some commercial products, the Company engages third parties to manufacture and package its finished goods, which are shipped to the Company for warehousing, until sold to distributors or end customers. Some commercial products are manufactured at Company facilities. Inventory consists of finished goods and raw materials and is valued at the lower of cost or net realizable value using the first-in, first-out method. Our inventory reserve requirements are based on various factors including product expiration date and estimates for the future sales of the product. Reserve assessments include inventory obsolescence based upon expiration date, damaged, or rejected product, slow-moving products, and other considerations.
License and Supply Rights	License and Supply Rights The Company’s rights under the License and Supply Agreement with Medica are capitalized and stated at cost, less accumulated amortization, and are amortized using the straight-line method over the term of the License and Supply Agreement, which is from April 23, 2012 through December 31, 2025. The Company determines amortization periods for licenses based on its assessment of various factors impacting estimated useful lives and cash flows of the acquired rights. Such factors include the expected launch date of the product, the strength of the intellectual property protection of the product and various other competitive, developmental, and regulatory issues, and contractual terms. See Note 10 – License and Supply Agreement, net for further discussion.
Leases	Leases The Company determines if an arrangement contains a lease at inception. Leases are included in lease right-of-use (“ROU”) assets and lease liabilities on the consolidated balance sheet. Lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset includes any lease payments made and initial direct costs incurred and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The Company has elected as an accounting policy not to apply the recognition requirements in ASC 842 to short-term leases. Short-term leases are leases that have a term of 12 months or less and do not include an option to purchase the underlying asset that the Company is reasonably certain to exercise. The Company recognizes the lease payments for short-term leases on a straight-line basis over the lease term. The Company has also elected, as a practical expedient, by underlying class of asset, not to separate lease components from non-lease components and, instead, account for them as a single component.
Property and Equipment, net	Property and Equipment, net Property and equipment, net is stated at cost less accumulated depreciation. These assets are depreciated over their estimated useful lives of three to seven years using the straight-line method. The Company adheres to ASC 360 and periodically evaluates whether current facts or circumstances indicate that the carrying value of its depreciable assets to be held and used may not be recoverable. If such circumstances are determined to exist, an estimate of undiscounted future cash flows produced by the long-lived assets, or the appropriate grouping of assets, is compared to the carrying value to determine whether impairment exists. If an asset is determined to be impaired, the loss is measured based on the difference between the asset’s fair value and its carrying value. For long-lived assets, the estimate of fair value is based on various valuation techniques, including a discounted value of estimated future cash flows. The Company reports an asset to be disposed of at the lower of its carrying value or its fair value less costs to sell. For the year ended December 31, 2022, See Note 4 Discontinued Operations, for a discussion of the Company’s significant accounting policy surrounding the sale of substantially all of the Company’s PDS business and related impairment charge. There were no
Intangible Assets	Intangible Assets The Company’s intangible assets include finite lived assets. Finite lived intangible assets, consisting of customer relationships, tradenames, service marks and domain names are amortized on a straight-line basis over the estimated useful lives of the assets. Finite lived intangible assets are tested for impairment when events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Impairment testing requires management to estimate the future undiscounted cash flows of an intangible asset using assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future cash flows may differ from the estimates used in the impairment testing.
Goodwill	Goodwill Goodwill represents the excess of purchase price over the fair value of net assets acquired. In accordance with ASC 350, “Goodwill and Other Intangibles,” rather than recording periodic amortization, goodwill is subject to an annual assessment for impairment by applying a fair value-based test. If the fair value of the reporting unit exceeds the reporting unit’s carrying value, including goodwill, then goodwill is considered not impaired, making further analysis not required. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable.
Fair Value Measurements	Fair Value Measurements The Company measures certain financial instruments and other items at fair value. To determine the fair value, the Company uses the fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use to value an asset or liability and are developed based on market data obtained from independent sources. Unobservable inputs are inputs based on assumptions about the factors market participants would use to value an asset or liability. To measure fair value, the Company uses the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable: Level 1 Level 2 - Level 3
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers.” ASC 606 prescribes a five-step model for recognizing revenue, which includes (i) identifying contracts with customers; (ii) identifying performance obligations; (iii) determining the transaction price; (iv) allocating the transaction price; and (v) recognizing revenue. See Note 5 – Revenue Recognition for further discussion.
Shipping and Handling Costs	Shipping and Handling Costs Shipping and handling costs charged to customers are recorded as revenue and as cost of goods sold and were approximately $ 98,000 71,000
Research and Development Costs	Research and Development Costs Research and development costs represent a significant part of our business. Costs included in research and development are expensed as incurred and relate to the processes of discovering, testing and developing new products, improving existing products and regulatory compliance prior to FDA approval. Research and development costs include, but are not limited to, personnel expenses, consulting costs and equipment depreciation.
Stock-Based Compensation	Stock-Based Compensation The fair value of stock options is recognized as stock-based compensation expense in the Company’s consolidated statement of operations and comprehensive loss. The Company calculates stock-based compensation expense in accordance with ASC 718. The fair value of the Company’s stock option awards is estimated using a Black-Scholes option valuation model. This model requires the input of highly subjective assumptions and elections including expected stock price volatility and the estimated life of each award. The fair value of stock-based awards is amortized over the vesting period of the award. For stock awards that vest based on performance conditions (e.g., achievement of certain milestones), expense is recognized when it is probable that the condition will be met.
Warrants	Warrants The Company accounts for stock warrants as either equity instruments or derivative liabilities depending on the specific terms of the warrant agreement.
Other Income and Expense, net	Other Income and Expense, net Other income of approximately $ 64,000 primarily related to the release of the cumulative translation adjustment from accumulated other comprehensive income (loss) on the liquidation of a foreign entity and 0.5
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740, which requires accounting for deferred income taxes under the asset and liability method. Deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable in future years to differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities. For financial reporting purposes, the Company has incurred a loss in each period since its inception. Based on available objective evidence, including the Company’s history of losses, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2022 and 2021. ASC 740 prescribes, among other things, a recognition threshold and measurement attributes for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a company’s income tax return. ASC 740 utilizes a two-step approach for evaluating uncertain tax positions. Step one, or recognition, requires a company to determine if the weight of available evidence indicates a tax position is more likely than not to be sustained upon audit, including resolution of related appeals or litigation processes, if any. Step two, or measurement, is based on the largest amount of benefit that is more likely than not to be realized on settlement with the taxing authority. The Company is subject to income tax examinations by major taxing authorities for all tax years subsequent to 2016. During the years ended December 31, 2022 and 2021, the Company recognized no adjustments for uncertain tax positions. However, management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulation and interpretations, thereof. The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was enacted into law on March 27, 2020. The act contains several tax relief and economic stimulus provisions. The enactment of the CARES Act did not have a material impact on the Company’s financial statements. See Note 15 – Income Taxes for further discussion.
Net Loss per Common Share	Net Loss per Common Share Basic loss per common share is calculated by dividing net loss available to common shareholders by the number of weighted average common shares issued and outstanding. Diluted loss per common share is calculated by dividing net loss available to common shareholders by the weighted average number of common shares issued and outstanding for the period, plus amounts representing the dilutive effect from the exercise of stock options and warrants and unvested restricted stock, as applicable. The Company calculates dilutive potential common shares using the treasury stock method, which assumes the Company will use the proceeds from the exercise of stock options and warrants to repurchase shares of common stock to hold in its treasury stock reserves. The following potentially dilutive securities have been excluded from the computations of diluted weighted average shares outstanding as they would be antidilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share December 31, 2022 2021 Shares underlying options outstanding 1,365,365 1,426,510 Shares underlying warrants outstanding - 123,476 Unvested restricted stock - 59,732
Foreign Currency Translation	Foreign Currency Translation Foreign currency translation is recognized in accordance with ASC 830. The functional currency of Nephros International Limited, the Company’s Irish subsidiary is the Euro, and its translation gains and losses are included in accumulated other comprehensive income. The balance sheet is translated at the year-end rate. The consolidated statements of operations and comprehensive loss are translated at the weighted average rate for the year.
Comprehensive Loss	Comprehensive Loss Comprehensive loss, as defined in ASC 220, is the total of net loss and all other non-owner changes in equity (or other comprehensive loss). The Company’s other comprehensive loss consists only of foreign currency translation adjustments.
Recent Accounting Pronouncements, Not Yet Effective	Recent Accounting Pronouncements, Not Yet Effective In October 2021, the FASB issued ASU 2021-08, “Accounting for Contract Assets and Contract Liabilities from Contracts with Customers,” which requires that an entity recognize contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification (“ASC”) 606. The guidance is effective for the Company beginning in the first quarter of fiscal year 2023 and should be applied prospectively. Early adoption is permitted. The Company will assess the impact, if any, of adopting this guidance on its consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Revenues and Accounts Receivable Percentage of Major Customers	For the years ended December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s revenues, respectively: Schedule of Revenues and Accounts Receivable Percentage of Major Customers Customer 2022 2021 A 25 % 17 % B 10 % 9 % C 7 % 11 % Total 42 % 37 % As of December 31, 2022 and 2021, the following customers accounted for the following percentages of the Company’s accounts receivable, respectively: Customer 2022 2021 A 21 % 8 % B 10 % 11 % D 10 % 7 % C 0 % 19 % Total 41 % 45 %
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following potentially dilutive securities have been excluded from the computations of diluted weighted average shares outstanding as they would be antidilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share December 31, 2022 2021 Shares underlying options outstanding 1,365,365 1,426,510 Shares underlying warrants outstanding - 123,476 Unvested restricted stock - 59,732

Asset Acquisition (Tables)

Asset Acquisition (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Assets Acquired	Schedule of Assets Acquired Total Consideration (in thousands) Intellectual property $ 1,098 Equipment 75 Total consideration $ 1,173

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Assets and Liabilities of Discontinued Operations	All discontinued operations relate to the Company’s previously reported PDS segment, for the year ended December 31, 2022 and 2021. Schedule of Assets and Liabilities of Discontinued Operations Year Ended December 31, Year Ended December 31, 2022 2021 Total net revenues $ 110 $ 187 Gross margin (259 ) 110 Research and development expenses 637 668 Depreciation and amortization expense - 10 Selling, general and administrative expenses 535 515 Total operating expenses 1,175 1,193 Operating loss from discontinued operations (1,434 ) (1,083 ) Impairment of assets held for sale (1,395 ) - Loss from discontinued operations $ (2,829 ) $ (1,083 ) The following table presents the assets and liabilities of discontinued operations as of December 31, 2021. (in thousands) December 31, 2021 Inventory 333 Prepaid expenses 18 Operating lease right of use assets - Total current assets associated with discontinued operations $ 351 Property and equipment 294 Operating lease right of use assets 116 Intangible assets, net 1,071 Other assets 5 Total non-current assets associated with discontinued operations $ 1,486 Current portion of operating lease liabilities 51 Total current liabilities associated with discontinued operations $ 51 Lease liabilities, net of current portion 72 Total non-current liabilities associated with discontinued operations $ 72 The following items related to discontinued operations were included in the consolidated statement of cash flows: (in millions) December 31, 2022 December 31, 2021 For the year ended, (in millions) December 31, 2022 December 31, 2021 Depreciation $ 42 $ 3 Amortization 82 - Stock compensation 38 31 Impairment of assets held-for-sale 1,395 - Operating lease right-of-use assets 33 30 Purchases of property and equipment (34 ) (36 )

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Royalty and Other Revenues	Schedule of Royalty and Other Revenues 2022 2021 Years Ended December 31, 2022 2021 Other revenue $ 46 $ 73 Royalty revenue under the License Agreement with Bellco - 59 Royalty revenue under the Sublicense Agreement with CamelBak (1) - 20 Total royalty and other revenues $ 46 $ 152 (1) In May 2015, the Company entered into a Sublicense Agreement (the “Sublicense Agreement”) with CamelBak Products, LLC (“CamelBak”). Under this Sublicense Agreement, the Company granted CamelBak an exclusive, non-transferable, worldwide (with the exception of Italy) sublicense and license, in each case solely to market, sell, distribute, import and export the IWTD. In exchange for the rights granted to CamelBak, CamelBak agreed, through December 31, 2022, to pay the Company a percentage of the gross profit on any sales made to a branch of the U.S. military, subject to certain exceptions, and to pay a fixed per-unit fee for any other sales made. CamelBak was also required to meet or exceed certain minimum annual fees payable to the Company, and, if such fees are not met or exceeded, the Company was able to convert the exclusive sublicense to a non-exclusive sublicense with respect to non-U.S. military sales. In the first quarter of 2019, the Sublicense Agreement was amended to eliminate the minimum fee obligations starting May 6, 2018 and, as such, CamelBak has no further minimum fee obligations. The Sublicense Agreement terminated on December 31, 2022.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	At December 31, 2022 and December 31, 2021, the fair value measurements of the Company’s assets and liabilities measured on a recurring basis were as follows: Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) December 31, 2022 Cash $ 1,598 $ - $ - Money market funds 2,036 - - Cash and cash equivalents $ 3,634 $ - $ - December 31, 2021 Cash $ 2,952 - - Money market funds 4,021 - - Cash and cash equivalents $ 6,973 $ - $ - Assets and Liabilities Not Measured at Fair Value on a Recurring Basis The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate fair value as of December 31, 2022 and 2021 due to the short-term maturity of these instruments. The carrying amounts of the secured long-term note payable, lease liabilities and equipment financing approximate fair value as of December 31, 2022 and 2021 because those financial instruments bear interest at rates that approximate current market rates for similar agreements with similar maturities and credit.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory, Net	Schedule of Inventory, Net 2022 2021 December 31, 2022 2021 Finished goods $ 2,709 $ 3,655 Raw material 422 807 Work in process 22 - Total inventory $ 3,153 $ 4,462

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	Property and equipment as of December 31, 2022 and 2021 was as follows (in thousands): Schedule of Property and Equipment, Net Estimated Useful December 31, Life 2022 2021 Manufacturing and research equipment 3 7 $ 843 $ 808 Capitalized internal use software and website development 5 103 - Computer equipment 3 4 43 43 Furniture and fixtures 7 37 25 Leasehold improvements 4 13 25 Property and equipment, gross 1,039 901 Less: accumulated depreciation (923 ) (829 ) Property and equipment, net $ 116 $ 72

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets at December 31, 2022 and December 31, 2021 are set forth in the table below. Gross carrying values and accumulated amortization of the Company’s intangible assets by type are as follows: Schedule of Intangible Assets December 31, 2022 December 31, 2021 Cost Accumulated Amortization Net Cost Accumulated Amortization Net (in thousands) Tradenames, service marks and domain names $ 50 $ (40 ) $ 10 $ 50 $ (30 ) $ 20 Customer relationships 540 (127 ) 413 540 (95 ) 445 Total intangible assets $ 590 $ (167 ) $ 423 $ 590 $ (125 ) $ 465
Schedule of Future Amortization Expense	As of December 31, 2022, future amortization expense for each of the next five years is (in thousands): Schedule of Future Amortization Expense Fiscal Years 2023 $ 42 2024 32 2025 32 2026 32 2027 32

Secured Note Payable (Tables)

Secured Note Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Future Debt Principal Maturities	As of December 31, 2022, future principal maturities are as follows (in thousands): Schedule of Future Debt Principal Maturities 2023 $ 71 Total $ 71

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Schedule of Components of Lease Cost	The components of total lease costs were as follows (in thousands): Schedule of Components of Lease Cost Year ended December 31, 2022 Year ended December 31, 2021 Operating lease cost $ 351 $ 369 Finance lease cost: Amortization of right-of-use assets 12 12 Interest on lease liabilities 2 2 Total finance lease cost 14 14 Variable lease cost 53 42 Total lease cost $ 418 $ 425
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 Year ended December 31, 2022 Year ended December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 365 $ 383 Financing cash flows from finance leases $ 12 $ 11
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows (in thousands except years): Schedule of Supplemental Balance Sheet Information Related to Leases December 31, 2022 December 31, 2021 Operating lease right-of-use assets $ 972 $ 590 Finance lease right-of-use assets $ 12 $ 24 Current portion of operating lease liabilities $ 309 $ 313 Operating lease liabilities, net of current portion 700 340 Total operating lease liabilities $ 1,009 $ 653 Current portion of finance lease liabilities $ 8 $ 12 Finance lease liabilities, net of current portion 4 12 Total finance lease liabilities $ 12 $ 24 Weighted average remaining lease term Operating leases 3.9 2.3 Finance leases 1.54 2.2 Weighted average discount rate Operating leases 8.0 % 8.0 % Finance leases 8.0 % 8.0 %
Schedule of Maturities of Lease Liabilities	As of December 31, 2022, maturities of lease liabilities were as follows (in thousands): Schedule of Maturities of Lease Liabilities Operating Leases Finance Leases 2023 $ 374 $ 8 2024 303 4 2025 163 - 2026 168 - 2027 158 - Total future minimum lease payments 1,166 12 Less imputed interest (157 ) - Total $ 1,009 $ 12

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses as of December 31, 2022 and 2021 were as follows (in thousands): Schedule of Accrued Expenses December 31, 2022 2021 Accrued bonus $ 76 $ 232 Accrued directors’ fees 126 - Accrued legal 4 37 Accrued sales commission 36 34 Accrued sales tax payable 7 26 Accrued franchise tax 10 21 Accrued other 26 94 Accrued expenses $ 285 $ 444

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax benefit computed at the statutory tax rate to the Company’s effective tax rate for the years ended December 31, 2022 and 2021 is as follows: Schedule of Effective Income Tax Rate Reconciliation Years Ended December 31, 2022 2021 U.S. federal statutory rate 21.00 % 21.00 % State taxes 4.79 % 1.82 % Expired NOLs and credits (12.78 )% (6.60 )% Stock-based compensation (2.43 )% (2.17 )% Federal research and development credits 0.62 % 2.59 % Foreign Rate Differential 9.15 % - Other 3.44 % (1.27 )% Paycheck protection loan forgiveness - % 2.62 % Valuation allowance (23.78 )% (17.99 )% Effective tax rate - % - %
Schedule of Deferred Tax Assets	Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2022 and 2021 are as follows (in thousands): Schedule of Deferred Tax Assets December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 17,672 $ 18,473 Research and development credits 1,401 1,413 Nonqualified stock option compensation expense 543 601 Lease liabilities 243 179 Capital loss carryforwards 1,946 - Fixed and intangible basis difference 328 - Other temporary book - tax differences 243 75 Total deferred tax assets 22,376 20,741 Deferred tax liabilities: Lease right-of-use assets (234 ) (169 ) Fixed and intangible asset basis difference - (119 ) Total deferred tax liabilities (234 ) (288 ) Deferred tax assets, net 22,142 20,453 Valuation allowance for deferred tax assets (22,142 ) (20,453 ) Net deferred tax assets after valuation allowance $ - $ -

Stock Plans and Share-Based P_2

Stock Plans and Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of Option Activity	The following table summarizes the option activity for the years ended December 31, 2022 and 2021: Summary of Option Activity Shares Weighted Outstanding at December 31, 2020 1,265,660 $ 5.78 Options granted 391,156 7.81 Options forfeited or expired (152,051 ) 6.71 Options exercised (78,255 ) 4.79 Outstanding at December 31, 2021 1,426,510 $ 6.29 Options granted 279,115 1.91 Options forfeited or expired (340,260 ) 6.88 Options exercised - - Outstanding at December 31, 2022 1,365,365 $ 5.25
Summary of Options Exercisable Vested and Expected to Vest	The following table summarizes the options exercisable and vested and expected to vest as of December 31, 2022 and 2021 (in thousands except per share prices): Summary of Options Exercisable Vested and Expected to Vest Shares Weighted Exercisable at December 31, 2021 877,633 $ 5.46 Vested and expected to vest at December 31, 2021 1,395,932 $ 6.26 Exercisable at December 31, 2022 968,441 $ 5.55 Vested and expected to vest at December 31, 2022 1,342,342 $ 5.26
Schedule of Fair Value Assumptions	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. The below assumptions for the risk-free interest rates, expected dividend yield, expected lives and expected stock price volatility were utilized for the stock options granted during the year ended December 31, 2022. Schedule of Fair Value Assumptions Assumption for Option Grants 2022 2021 Stock Price Volatility 75.44 % 70.62 % Risk-Free Interest Rates 2.74 % 1.02 % Expected Life (in years) 5.64 6.17 Expected Dividend Yield 0 % 0 %
Summary of Restricted Stock Activity	The following table summarizes restricted stock activity for the years ended December 31, 2022 and 2021: Summary of Restricted Stock Activity Shares Weighted Nonvested at December 31, 2020 - $ - Granted 83,513 8.07 Vested (23,781 ) 8.06 Nonvested at December 31, 2021 59,732 8.07 Granted - - Vested (44,732 ) 7.87 Forfeited (15,000 ) 8.66 Nonvested at December 31, 2022 - $ -
SRP Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of Restricted Stock Activity	SRP restricted shares are being expensed over the respective vesting period, which is based on a service condition. Summary of Restricted Stock Activity Shares Weighted Nonvested at December 31, 2021 - $ 0.00 Granted 29,880 5.00 Vested 3,960 5.00 Nonvested at December 31, 2022 25,920 $ 5.00

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Warrant Outstanding	The following table summarizes certain terms of all of the Company’s outstanding warrants at December 31, 2022 and 2021: Schedule of Warrant Outstanding Exercise Total Common Title of Warrant Date Issued Expiry Date Price 2022 2021 Equity-classified warrants March 2017 – private placement warrants 3/22/2017 3/22/2022 $ 2.70 - 123,476 March 2017 – private placement warrants 3/22/2017 3/22/2022 $ 2.70 - 123,476

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Information	The tables below present segment information reconciled to total Company loss from operations, with segment operating loss including gross profit less direct research and development expenses and direct selling, general and administrative expenses to the extent specifically identified by segment: Schedule of Segment Information Year Ended December 31, 2022 Water Filtration Renal Products Nephros, Inc. Consolidated Total net revenues $ 9,975 $ - $ 9,975 Gross margin 4,731 - 4,731 Research and development expenses 879 376 1,255 Depreciation and amortization expense 218 - 218 Selling, general and administrative expenses 7,328 265 7,593 Total operating expenses 8,425 641 9,066 Loss from continuing operations $ (3,694 ) $ (641 ) $ (4,335 ) Year Ended December 31, 2021 Water Filtration Renal Products Nephros, Inc. Consolidated Total net revenues $ 10,217 $ - $ 10,217 Gross margin 5,633 - 5,633 Research and development expenses 1,251 247 1,498 Depreciation and amortization expense 192 - 192 Selling, general and administrative expenses 7,124 71 7,195 Total operating expenses 8,567 318 8,885 Loss from continuing operations $ (2,934 ) $ (318 ) $ (3,252 )

Schedule of Revenues and Accoun

Schedule of Revenues and Accounts Receivable Percentage of Major Customers (Details) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Total	25%	17%
Customer A [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Total	21%	8%
Customer B [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Total	10%	9%
Customer B [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Total	10%	11%
Customer C [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Total	7%	11%
Customer C [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Total	0%	19%
Customer Total [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Total	42%	37%
Customer Total [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Total	41%	45%
Customer D [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Total	10%	7%

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,365,365	1,426,510
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		123,476
Unvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		59,732

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2022	Feb. 04, 2022
Product Information [Line Items]
Retained Earnings (Accumulated Deficit)		$ 142,831,000	$ 135,725,000
Allowance for doubtful accounts receivable		$ 0	1,000
Estimated useful lives for property and equipment, net		These assets are depreciated over their estimated useful lives of three to seven years using the straight-line method.
Impairment losses for long-lived assets		$ 1,395,000
Cost of goods sold		5,244,000	4,584,000
Paycheck Protection Plan [Member]
Product Information [Line Items]
Other nonoperating income		64,000
Other nonoperating expense			500,000
Shipping and Handling [Member]
Product Information [Line Items]
Cost of goods sold		98,000	$ 71,000
Specialty Renal Products, Inc. [Member] | Loan Agreement [Member]
Product Information [Line Items]
Repayment of debt		1,400,000		$ 1,300,000
Proceeds from Loans				$ 1,000,000
Loans payable		$ 1,400,000
Specialty Renal Products, Inc. [Member] | Series A Preferred Stock [Member] | SRP Purchase Agreement [Member]
Product Information [Line Items]
Number of shares sold in transaction	100,003
Share price	$ 5
Gross proceeds received through transaction	$ 500,015
Specialty Renal Products, Inc. [Member]
Product Information [Line Items]
Equity method investment, ownership percentage						62.50%
Private Placement [Member] | Specialty Renal Products, Inc. [Member]
Product Information [Line Items]
Equity method investment, ownership percentage					37.50%

Schedule of Assets Acquired (De

Schedule of Assets Acquired (Details) - GenArraytion, Inc. [Member] $ in Thousands	Jul. 09, 2021 USD ($)
Intellectual property	$ 1,098
Equipment	75
Total consideration	$ 1,173

Asset Acquisition (Details Narr

Asset Acquisition (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Jul. 09, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Common stock purchase price				$ 1,124,000
Impairment of assets			$ 1,000,000
GenArraytion, Inc. [Member] | Intellectual Property [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Impairment of assets	$ 0
GenArraytion, Inc. [Member] | Asset Purchase Agreement [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Issuance of common stock for asset acquisition	123,981	123,981
Common stock purchase price	$ 1,200,000
Asset acquisition consideration transferred transaction cost	$ 49,000
Royalty payments rate	5%
Consideration amount	$ 1,200,000

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities of Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Total net revenues	$ 110	$ 187
Gross margin	(259)	110
Research and development expenses	637	668
Depreciation and amortization expense		10
Selling, general and administrative expenses	535	515
Total operating expenses	1,175	1,193
Operating loss from discontinued operations	(1,434)	(1,083)
Impairment of assets held for sale	(1,395)
Loss from discontinued operations	(2,829)	(1,083)
Inventory		333
Prepaid expenses		18
Operating lease right of use assets
Total current assets associated with discontinued operations		351
Property and equipment		294
Operating lease right of use assets		116
Intangible assets, net		1,071
Other assets		5
Total non-current assets associated with discontinued operations		1,486
Current portion of operating lease liabilities		51
Total current liabilities associated with discontinued operations		51
Lease liabilities, net of current portion		72
Total non-current liabilities associated with discontinued operations		72
Depreciation	42,000	3,000
Amortization	82,000
Stock compensation	38,000	31,000
Impairment of assets held-for-sale	1,395,000
Operating lease right-of-use assets	33,000	30,000
Purchases of property and equipment	$ (34,000)	$ (36,000)

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)		12 Months Ended
	Oct. 04, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Assets held-for-sale, not part of disposal	$ 0
Operating lease right of use assets		$ 49,000
Definitive Asset Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Consideration in sale of assets, description	In consideration for the sale of these assets, the Company received $1,000 in cash at the closing, and will receive potential royalties payable to Nephros for a seven-year period commencing on January 1, 2023 subject to a minimum gross margin threshold.
Cash	$ 1,000
Potential royalties payable period	7 years
Potential royalties payments commencing date	Jan. 01, 2023

Schedule of Royalty and Other R

Schedule of Royalty and Other Revenues (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total royalty and other revenues		$ 9,975	$ 10,217
Other Revenue [Member]
Disaggregation of Revenue [Line Items]
Total royalty and other revenues		46	73
Royalty Revenue [Member] | Bellco License Agreement [Member]
Disaggregation of Revenue [Line Items]
Total royalty and other revenues			59
Royalty Revenue [Member] | CamelBak Sublicense Agreement [Member]
Disaggregation of Revenue [Line Items]
Total royalty and other revenues	[1]		20
Royalty and Other Revenues [Member]
Disaggregation of Revenue [Line Items]
Total royalty and other revenues		$ 46	$ 152
[1]In May 2015, the Company entered into a Sublicense Agreement (the “Sublicense Agreement”) with CamelBak Products, LLC (“CamelBak”). Under this Sublicense Agreement, the Company granted CamelBak an exclusive, non-transferable, worldwide (with the exception of Italy) sublicense and license, in each case solely to market, sell, distribute, import and export the IWTD. In exchange for the rights granted to CamelBak, CamelBak agreed, through December 31, 2022, to pay the Company a percentage of the gross profit on any sales made to a branch of the U.S. military, subject to certain exceptions, and to pay a fixed per-unit fee for any other sales made. CamelBak was also required to meet or exceed certain minimum annual fees payable to the Company, and, if such fees are not met or exceeded, the Company was able to convert the exclusive sublicense to a non-exclusive sublicense with respect to non-U.S. military sales. In the first quarter of 2019, the Sublicense Agreement was amended to eliminate the minimum fee obligations starting May 6, 2018 and, as such, CamelBak has no further minimum fee obligations. The Sublicense Agreement terminated on December 31, 2022.

Schedule of Assets and Liabil_2

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash	$ 1,598	$ 2,952
Money market funds	2,036	4,021
Cash and cash equivalents	3,634	6,973
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents

Schedule of Inventory, Net (Det

Schedule of Inventory, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 2,709	$ 3,655
Raw material	422	807
Work in process	22
Total inventory	$ 3,153	$ 4,462

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,039	$ 901
Less: accumulated depreciation	(923)	(829)
Property and equipment, net	116	72
Manufacturing and Research Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 843	808
Manufacturing and Research Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Life	3 years
Manufacturing and Research Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Life	7 years
Capitalized Internal Use Software and Website Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 103
Property and equipment, Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 43	43
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Life	4 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 37	25
Property and equipment, Life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 13	$ 25
Property and equipment, Life	4 years

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - 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]
Depreciation expense	$ 93	$ 38
Cost of goods sold	45	17
Research and Development Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 18	$ 7

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 590	$ 590
Accumulated Amortization	(167)	(125)
Total Intangible Assets, Net	423	465
Tradenames, Service Marks and Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	50	50
Accumulated Amortization	(40)	(30)
Total Intangible Assets, Net	10	20
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	540	540
Accumulated Amortization	(127)	(95)
Total Intangible Assets, Net	$ 413	$ 445

Schedule of Future Amortization

Schedule of Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 42
2024	32
2025	32
2026	32
2027	$ 32

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]
Amortization of intangible assets	$ 42	$ 42
Impairment of intangible assets	1,000
Goodwill	$ 759	$ 759

License and Supply Agreement,_2

License and Supply Agreement, net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2013
Long-term intangible asset, gross	$ 2,300,000
License and supply agreement, net	402,000	$ 536,000
Accumulated Amortization	(167,000)	(125,000)
Amortization of intangible assets	42,000	42,000
Accounts Payable [Member]
Royalty expense	71,000	70,000
Cost of Goods Sold [Member]
Royalty expense	300,000	300,000
Medica [Member]
Debt instrument, interest rate, stated percentage			12%
License and Supply Agreement [Member]
Accumulated Amortization	1,800,000	1,800,000
Amortization of intangible assets	100,000	100,000
Interest expense, debt	$ 0	$ 0
License and Supply Agreement [Member] | Medica [Member] | April 23, 2014 through December 31, 2025 [Member]
Royalty rate	3%

Schedule of Future Debt Princip

Schedule of Future Debt Principal Maturities (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 71
Total	$ 71

Secured Note Payable (Details N

Secured Note Payable (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 27, 2018
Short-Term Debt [Line Items]
Interest expense	$ 20	$ 41
Secured Note [Member]
Short-Term Debt [Line Items]
Repayments of notes payable	300	300
Interest expense	18	38
Secured Promissory Note Agreement [Member] | Tech Capital, LLC [Member]
Short-Term Debt [Line Items]
Principal amount of secured note payable	$ 100	$ 300	$ 1,200
Maturity date	Apr. 01, 2023
Debt interest rate	8%
Debt instrument, maturity date, description	Principal and interest payments are due on the first day of each month commencing on May 1, 2018.

Paycheck Protection Program L_2

Paycheck Protection Program Loan (Details Narrative) - USD ($) $ in Thousands		12 Months Ended
	Jan. 14, 2021	Dec. 31, 2022	Dec. 31, 2021	Apr. 24, 2020
Short-Term Debt [Line Items]
Extinguishment of debt			$ 482
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Notes payable				$ 500
Extinguishment of debt	$ 500

Schedule of Components of Lease

Schedule of Components of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease cost	$ 351	$ 369
Finance lease cost:
Amortization of right-of-use assets	12	12
Interest on lease liabilities	2	2
Total finance lease cost	14	14
Variable lease cost	53	42
Total lease cost	$ 418	$ 425

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
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 365	$ 383
Financing cash flows from finance leases	$ 12	$ 11

Schedule of Supplemental Balanc

Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease right-of-use assets	$ 972	$ 590
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Lease right-of-use assets	Lease right-of-use assets
Finance lease right-of-use assets	$ 12	$ 24
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Lease right-of-use assets	Lease right-of-use assets
Current portion of operating lease liabilities	$ 309	$ 313
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current portion of lease liabilities	Current portion of lease liabilities
Operating lease liabilities, net of current portion	$ 700	$ 340
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Lease liabilities, net of current portion	Lease liabilities, net of current portion
Total operating lease liabilities	$ 1,009	$ 653
Current portion of finance lease liabilities	$ 8	$ 12
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current portion of lease liabilities	Current portion of lease liabilities
Finance lease liabilities, net of current portion	$ 4	$ 12
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Lease liabilities, net of current portion	Lease liabilities, net of current portion
Total finance lease liabilities	$ 12	$ 24
Weighted average remaining lease term, Operating leases	3 years 10 months 24 days	2 years 3 months 18 days
Weighted average remaining lease term, Finance leases	1 year 6 months 14 days	2 years 2 months 12 days
Operating leases	8%	8%
Finance leases	8%	8%

Schedule of Maturities of Lease

Schedule of Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating Leases, 2023	$ 374
Finance Leases, 2022	8
Operating Leases, 2024	303
Finance Leases, 2024	4
Operating Leases, 2025	163
Finance Leases, 2025
Operating Leases, 2026	168
Finance Leases, 2026
Operating Leases, 2027	158
Finance Leases, 2027
Operating Leases, Total future minimum lease payments	1,166
Finance Leases, Total future minimum lease payments	12
Operating Leases, Less imputed interest	(157)
Finance Leases, Less imputed interest
Operating Leases, Total	1,009	$ 653
Finance Leases, Total	$ 12	$ 24

Leases (Details Narrative)

Leases (Details Narrative)	Dec. 31, 2022
Minimum [Member]
Operating lease terms	1 year
Maximum [Member]
Operating lease terms	5 years

Schedule of Accrued Expenses (D

Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued bonus	$ 76	$ 232
Accrued directors’ fees	126
Accrued legal	4	37
Accrued sales commission	36	34
Accrued sales tax payable	7	26
Accrued franchise tax	10	21
Accrued other	26	94
Accrued expenses	$ 285	$ 444

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	21%	21%
State taxes	4.79%	1.82%
Expired NOLs and credits	(12.78%)	(6.60%)
Stock based compensation	(2.43%)	(2.17%)
Federal research and development credits	0.62%	2.59%
Foreign rate differential	9.15%
Other	3.44%	(1.27%)
Paycheck protection loan forgiveness		2.62%
Valuation allowance	(23.78%)	(17.99%)
Effective tax rate

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 17,672	$ 18,473
Research and development credits	1,401	1,413
Nonqualified stock option compensation expense	543	601
Lease liabilities	243	179
Capital loss carryforwards	1,946
Fixed and intangible basis difference	328
Other temporary book - tax differences	243	75
Total deferred tax assets	22,376	20,741
Lease right-of-use assets	(234)	(169)
Fixed and intangible asset basis difference		(119)
Total deferred tax liabilities	(234)	(288)
Deferred tax assets, net	22,142	20,453
Valuation allowance for deferred tax assets	(22,142)	(20,453)
Net deferred tax assets after valuation allowance

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Current or deferred tax benefit or expense	$ 0	$ 0
Valuation allowance, decreased	1,700,000	$ 1,700,000
Federal Research and Development Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	1,400,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	82,300,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	5,600,000
2018 Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 16,600,000

Summary of Option Activity (Det

Summary of Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Shares, Outstanding at beginning of year	1,426,510	1,265,660
Weighted Average Exercise Price, Outstanding at beginning of year	$ 6.29	$ 5.78
Shares, Options granted	279,115	391,156
Weighted Average Exercise Price, Options granted	$ 1.91	$ 7.81
Shares, Options forfeited or expired	(340,260)	(152,051)
Weighted Average Exercise Price, Options forfeited or expired	$ 6.88	$ 6.71
Shares, Options exercised		(78,255)
Weighted Average Exercise Price, Options exercised		$ 4.79
Shares, Outstanding at end of year	1,365,365	1,426,510
Weighted Average Exercise Price, Outstanding at end of year	$ 5.25	$ 6.29

Summary of Options Exercisable

Summary of Options Exercisable Vested and Expected to Vest (Details) - $ / shares shares in Thousands	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Shares, Exercisable	968,441	877,633
Weighted Average Exercise Price, Exercisable	$ 5.55	$ 5.46
Shares, Vested and expected to vest	1,342,342	1,395,932
Weighted Average Exercise Price, Vested and expected to vest	$ 5.26	$ 6.26

Schedule of Fair Value Assumpti

Schedule of Fair Value Assumptions (Details) - Employee Stock [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Stock Price Volatility	75.44%	70.62%
Risk-Free Interest Rates	2.74%	1.02%
Expected Life (in years)	5 years 7 months 20 days	6 years 2 months 1 day
Expected Dividend Yield	0%	0%

Summary of Restricted Stock Act

Summary of Restricted Stock Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price, Granted	$ 1.25	$ 4.94
SRP Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares, Nonvested Beginning Balance
Shares, Granted	29,880
Shares, Vested	(3,960)
Shares, Nonvested Ending Balance	25,920
Exercise Price, Nonvested Beginning Balance	$ 0
Exercise Price, Granted	$ 5
Shares, Vested	3,960
Exercise Price, Vested	$ 5
Exercise Price, Nonvested Ending Balance	$ 5	$ 0
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares, Nonvested Beginning Balance	59,732
Weighted Average Grant Date Fair Value, Nonvested Beginning Balance	$ 8.07
Shares, Granted		83,513
Weighted Average Grant Date Fair Value, Granted		$ 8.07
Shares, Vested	(44,732)	(23,781)
Weighted Average Grant Date Fair Value, Vested	$ 7.87	$ 8.06
Shares, Forfeited	(15,000)
Weighted Average Grant Date Fair Value, Forfeited	$ 8.66
Shares, Nonvested Ending Balance		59,732
Weighted Average Grant Date Fair Value, Nonvested Ending Balance		$ 8.07
Shares, Vested	44,732	23,781

Stock Plans and Share-Based P_3

Stock Plans and Share-Based Payments (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 07, 2019
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding	1,365,365	1,426,510	1,265,660
Stock option vested term	6 years
Stock based compensation	$ 900,000	$ 900,000
Weighted-average fair value option, granted	$ 1.25	$ 4.94
Aggregate intrinsic values of stock options outstanding	$ 0
Intrinsic values of stock options exercised	0	$ 265,000
Unrecognized compensation	$ 900,000
Unrecognized compensation expense, period for recognition	1 year 11 months 4 days
Income tax expense benefit	$ 0	0
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation	42,000	$ 333,000
Unrecognized compensation expense, period for recognition		2 years 6 months
Fair value of restricted stock	$ 400,000	$ 200,000
Restricted stock, granted		83,513
Unrecognized compensation expense	$ 0	$ 172,000
Unvested stock options forfeited	15,000
Restricted Stock [Member] | Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock, granted		169,000
Selling, General and Administrative Expenses [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation	$ 800,000	$ 900,000
Research and Development Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation	$ 63,000	$ 48,000
2015 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares reserved and authorized for awards	2,547,400
2015 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding	1,339,328
Stock option plan terms and description	The options issued to employees expire on various dates between April 15, 2025 and November 1, 2032.
Share-based Compensation, grant	664,741
2015 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options contractual term	10 years
2015 Equity Incentive Plan [Member] | Maximum [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option vested term	4 years
2015 Equity Incentive Plan [Member] | Minimum [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option vested term	2 years
2004 Stock Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding	26,037
Stock option plan terms and description	The options expire on various dates between May 23, 2023 and March 26, 2024.
SRP Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares reserved and authorized for awards				150,000
Stock based compensation	$ 0
Weighted-average fair value option, granted	$ 5
Restricted stock, granted	29,880
SRP Equity Incentive Plan [Member] | Selling, General and Administrative Expenses [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation	$ 47,000

Schedule of Warrant Outstanding

Schedule of Warrant Outstanding (Details) - March 2017 - Private Placement Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Date Issued	Mar. 22, 2017
Expiry Date	Mar. 22, 2022
Exercise Price	$ 2.70
Total Common Shares Issuable		123,476
Date Issued	Mar. 22, 2017
Expiry Date	Mar. 22, 2022
Exercise Price	$ 2.70
Total Common Shares Issuable		123,476

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)					3 Months Ended	12 Months Ended
	Feb. 04, 2022	Feb. 01, 2022	Jul. 09, 2021	Sep. 09, 2018	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Purchase price of assets							$ 1,124,000
Preferred stock, shares outstanding						0	0
Proceeds from warrants exercised						$ 163,000	$ 297,000
Number of stock options exercised							78,255
Number of stock options exercised, value							$ 204,000
Entities Controlled by Member of Management [Member]
Class of Stock [Line Items]
Number of shares issued for common stock							4,570
Warrant [Member]
Class of Stock [Line Items]
Number of shares issued for common stock							120,966
Number of warrant purchase						60,374
Proceeds from warrants exercised						$ 200,000	$ 300,000
Number of warrants exercised						60,374	126,008
Warrants purchased, expired						63,102
Number of stock options exercised							110,003
Cashless exercise of stock options, shares							10,963
Warrant [Member] | Largest Shareholder [Member]
Class of Stock [Line Items]
Number of stock options exercised							66,667
Number of stock options exercised, value							$ 200,000
Warrant [Member] | Entities Controlled by Member of Management [Member]
Class of Stock [Line Items]
Number of warrants exercised							6,669
Common Stock [Member]
Class of Stock [Line Items]
Common stock issued							123,981
Purchase price of assets
Number of stock options exercised							42,231
Cashless exercise of stock options, shares							14,747
Cashless exercise of stock options, shares							16,005
Number of stock options exercised, value
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding						150,000
Proceeds from indebtedness						$ 250,000
Loan Agreement [Member] | Specialty Renal Products, Inc. [Member]
Class of Stock [Line Items]
Repayments of debt	$ 1,300,000
Proceeds from Loans	$ 1,000,000
Loans payable						$ 1,400,000
Management [Member] | Warrant [Member]
Class of Stock [Line Items]
Number of warrant purchase						14,815
Proceeds from warrants exercised						$ 40,000
Specialty Renal Products, Inc. [Member]
Class of Stock [Line Items]
Number of shares issued for common stock	62,500
Ownership percentage	62.50%
Series A Preferred Stock Purchase Agreement [Member]
Class of Stock [Line Items]
Sale of stock				600,000
Sale of stock price per share				$ 5
Proceeds from sale of stock				$ 3
Series A Preferred Stock Purchase Agreement [Member] | Specialty Renal Products, Inc. [Member]
Class of Stock [Line Items]
Dividends per share rate						$ 0.40
SRP Purchase Agreement Closing [Member]
Class of Stock [Line Items]
Sale of stock	100,003	100,003
Proceeds from sale of stock	$ 500,015
Sale of stock	$ 188,000
GenArraytion, Inc. [Member] | Asset Purchase Agreement [Member]
Class of Stock [Line Items]
Common stock issued			123,981		123,981
Aquired percentage			100%
Purchase price of assets			$ 1,200,000
Transaction cost			$ 49,000
Specialty Renal Products, Inc. [Member] | Chief Executive Officer [Member]
Class of Stock [Line Items]
Number of shares issued for common stock	313
Lambda Investors LLC [Member] | Specialty Renal Products, Inc. [Member] | Series A Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares issued for common stock	25,938
Ownership percentage	36%

Savings Incentive Match Plan (D

Savings Incentive Match Plan (Details Narrative) - Savings Incentive Match Plan [Member] - USD ($) $ in Thousands		12 Months Ended
	Jan. 02, 2017	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Employer matching contribution, percentage	100%
Maximum annual contributions percentage	3%
Contribution expense		$ 104	$ 92

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - 12 months ended Dec. 31, 2022 - License and Supply Agreement [Member] - Medica Spa [Member] $ in Millions	USD ($)	EUR (€)	EUR (€)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long-term purchase commitment, amount	$ 3.7	€ 3,500,000
Purchase commitment, remaining minimum amount committed	$ 3.4		€ 3,200,000
2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long-term purchase commitment, amount		3,625,000
2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long-term purchase commitment, amount		3,825,000
2025 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long-term purchase commitment, amount		€ 4,000,000

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	$ 9,975	$ 10,217
Gross margin	4,731	5,633
Research and development expenses	1,255	1,498
Depreciation and amortization expense	218	192
Selling, general and administrative expenses	7,593	7,195
Total operating expenses	9,066	8,885
Loss from continuing operations	(4,335)	(3,252)
Water Filtration [Member]
Segment Reporting Information [Line Items]
Total net revenues	9,975	10,217
Gross margin	4,731	5,633
Research and development expenses	879	1,251
Depreciation and amortization expense	218	192
Selling, general and administrative expenses	7,328	7,124
Total operating expenses	8,425	8,567
Loss from continuing operations	(3,694)	(2,934)
Renal Products [Member]
Segment Reporting Information [Line Items]
Total net revenues
Gross margin
Research and development expenses	376	247
Depreciation and amortization expense
Selling, general and administrative expenses	265	71
Total operating expenses	641	318
Loss from continuing operations	(641)	(318)
Consolidated [Member]
Segment Reporting Information [Line Items]
Total net revenues	9,975	10,217
Gross margin	4,731	5,633
Research and development expenses	1,255	1,498
Depreciation and amortization expense	218	192
Selling, general and administrative expenses	7,593	7,195
Total operating expenses	9,066	8,885
Loss from continuing operations	$ (4,335)	$ (3,252)

Segment Reporting (Details Narr

Segment Reporting (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total assets	$ 10,999	$ 17,650
Renal Products [Member]
Segment Reporting Information [Line Items]
Total assets	$ 100

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) $ in Millions	Mar. 06, 2023 USD ($)
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Periodic Payment	$ 1.4