QSAM Biosciences (QSAM) S-1/A 23 Mar 22 IPO registration (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Registrant Name	QSAM Biosciences, Inc.
Entity Central Index Key	0001310527
Entity Tax Identification Number	20-1602779
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	9442 Capital of Texas Hwy N
Entity Address, Address Line Two	Plaza 1
Entity Address, Address Line Three	Suite 500
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78759
City Area Code	(512)
Local Phone Number	343-4558
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash	$ 1,499,866	$ 8,304
Prepaid expenses and other assets	135,014	12,896
Deferred offering costs	35,000
TOTAL CURRENT ASSETS	1,669,880	21,200
TOTAL ASSETS	1,669,880	21,200
CURRENT LIABILITIES
Accounts payable and accrued expenses	569,321	308,157
Accrued payroll and related expenses	95,400	48,006
Accrued series B preferred stock dividends	153,343
Notes payable, net of discount	532,400
Notes payable - related parties	7,500	63,992
Paycheck Protection Program Loan - current portion		34,163
Debentures	35,000	137,500
Convertible bridge notes, at fair value		3,598,000
TOTAL CURRENT LIABILITIES	1,392,964	4,189,818
Paycheck Protection Program Loan - net of current portion		108,779
Total Liabilities	1,392,964	4,298,597
Redeemable convertible preferred stock - Series A; $0.0001 par value, 1,500 designated Series A, and 480 and 600 shares issued and outstanding (liquidation preference of $693,580 and $784,044) as of December 31, 2021 and December 31, 2020, respectively	693,580	784,044
Stockholders’ Deficit
Common stock, $0.0001 par value, 300,000,000 shares authorized, 1,652,102 and 486,806 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	166	48
Unearned deferred compensation	(900,742)	(148,333)
Subscription receivable		(25,000)
Additional paid-in capital	29,765,584	11,023,739
Accumulated deficit	(29,281,674)	(15,911,895)
Total Stockholders’ Deficit	(416,664)	(5,061,441)
Total Liabilities & Stockholders’ Deficit	1,669,880	21,200
Series B Preferred Stock [Member]
Stockholders’ Deficit
Preferred stock, Series E-1, $0.0001 par value; 8,500 shares authorized, 0 and 7,650 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	2
Series E Preferred Stock [Member]
Stockholders’ Deficit
Preferred stock, Series E-1, $0.0001 par value; 8,500 shares authorized, 0 and 7,650 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Temporary Equity, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Temporary Equity, Shares Authorized	1,500	1,500
Temporary Equity, Shares Issued	480	600
Temporary Equity, Shares Outstanding	480	600
Temporary Equity, Liquidation Preference	$ 693,580	$ 784,044
Preferred Stock, Shares Outstanding	38
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	1,652,102	486,806
Common Stock, Shares, Outstanding	1,652,102	486,806
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	2,500	2,500
Preferred Stock, Shares Issued	1,509	281
Preferred Stock, Shares Outstanding	1,509	281
Series E Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	8,500	8,500
Preferred Stock, Shares Issued	0	7,650
Preferred Stock, Shares Outstanding	0	7,650

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
REVENUES
Operating Expenses
Compensation and related expenses	8,290,699	379,242
Professional Fees	1,985,780	442,795
General and administrative	117,483	139,903
Research and development	647,302	362,456
Total Operating Expenses	11,041,264	1,324,396
Loss from Continuing Operations	(11,041,264)	(1,324,396)
Other Income (Expense) from continuing operations
Financing costs including interest	(44,171)	(490,402)
Change in fair value of convertible bridge notes		(3,170,236)
Gain on sale of equity method investment	100,000
Loss on conversion of bridge notes and accrued interest	(744,505)	(495,320)
Loss on conversion of debentures and notes payable with unrelated parties		(68,373)
Loss on conversion of accrued salary and bonus, director fees, and notes payable with related parties		(271,210)
Loss on debentures and accrued expenses converted to common stock	(390,067)
Gain on forgiveness of debt from Paycheck Protection Program	142,942
Total Other Expenses, net	(935,801)	(4,495,541)
Loss from continuing operations before income taxes	(11,977,065)	(5,819,937)
Income Taxes
Income from discontinued operations		957,254
NET LOSS	(11,977,065)	(4,862,683)
PREFERRED STOCK
Deemed dividend series B warrant modification	(850,214)
Deemed dividends on series A conversion to common stock	(542,500)
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (13,552,660)	$ (4,898,123)
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS: BASIC AND DILUTED:
CONTINUING OPERATIONS	$ (17.12)	$ (42.40)
DISCONTINUED OPERATIONS		$ 6.80
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING: BASIC AND DILUTED	791,599	138,069
Series A Preferred Stock [Member]
PREFERRED STOCK
Series B convertible contractual dividends	$ (29,538)	$ (35,440)
Series B Preferred Stock [Member]
PREFERRED STOCK
Series B convertible contractual dividends	$ (153,343)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member]Series E1 Preferred Stock [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Deferred Stock Based Compensation [Member]	Stock Subscription [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019			$ 5	$ 6,475,870			$ (11,049,212)	$ (4,573,337)
Beginning balance, shares at Dec. 31, 2019			51,997
Stock-based compensation for services			$ 4	406,996	(148,333)			258,667
Stock-based compensation for services, shares			43,750
Stock-based compensation expense and stock option modification				24,327				24,327
Conversion of debentures and accrued expenses			$ 1	116,509				116,530
Conversion of debenture and promissory note with unrelated parties, shares			5,467
Conversion of bridge notes and accrued interest to common stock			$ 33	3,017,466				3,017,499
Conversion of bridge notes and accrued interest to common stock, shares			332,804
Conversion of accrued salary and bonus, directors fees, and promissory notes with related parties			$ 5	736,991				736,996
Conversion of accrued salary and bonus, director fees, and promissory notes with related parties, shares			52,787
Series B, preferred stock contractual dividends				(35,440)				(35,440)
Conversion of debt to Series B preferred stock				156,000				156,000
Conversion of debt to Series B preferred stock, shares		156
Conversion of Series B preferred stock to common stock, shares
Issuance of Series B, preferred stock for cash				125,000		(25,000)		100,000
Issuance of Series B, preferred stock for cash, shares		125
Stock-based compensation to employees and directors
Stock-based compensation to employees and directors, shares	7,650
Net loss year ended December 31, 2021							(4,862,683)	(4,862,683)
Ending balance, value at Dec. 31, 2020			$ 48	11,023,739	(148,333)	(25,000)	(15,911,895)	(5,061,441)
Ending balance, shares at Dec. 31, 2020	7,650	281	486,806
Conversion of debentures and accrued expenses			$ 2	515,067				515,069
Conversion of debenture and promissory note with unrelated parties, shares			15,825
Conversion of bridge notes and accrued interest to common stock			$ 17	4,378,471				4,378,488
Conversion of bridge notes and accrued interest to common stock, shares			165,692
Series B, preferred stock contractual dividends				(153,343)				(153,343)
Conversion of Series B preferred stock to common stock			$ 16	(16)
Conversion of Series B preferred stock to common stock, shares		(991)	163,134
Issuance of Series B, preferred stock for cash		$ 2		2,195,998		25,000		2,221,000
Issuance of Series B, preferred stock for cash, shares		2,196
Stock-based compensation to employees and directors				6,603,691	(1,307,593)			5,296,098
Stock-based compensation to employees and directors, shares	850
Net loss year ended December 31, 2021							(11,977,065)	(11,977,065)
Adjustment to common stock to reconcile to transfer agent
Adjustment to common stock to reconcile to transfer agent, shares			(2,127)
Compensation expense due to warrant modification				109,206				109,206
Conversion of Series A preferred stock to common stock			$ 2	662,498			(542,500)	120,000
[custom:StockIssuedDuringPeriodSharesConversionOfSeriesAPreferredStockToCommonStockShares]			18,750
Exercise of Series B Warrants to common stock			$ 5	467,852				467,857
Conversion of Series B Warrants to commomn stock, shares			46,786
Incremental value from warrant modifications				850,214			(850,214)
Fair value allocation of warrants issued with convertible notes				72,600				72,600
Issuance of Series B, conversion of notes payable with directors to preferred stock				23,000				23,000
Issuance of Series B, conversion of notes payable with directors to preferred stock, shares		23
Series A, preferred stock contractual dividends				(29,538)				(29,538)
Common stock and warrants issued for services			$ 4	922,388	148,333			1,070,725
Common stock and warrants issued for services, shares			36,250
Conversion of Series E Preferred Stock to common stock			$ 72	2,123,756	406,851			2,530,679
Conversion of Series E Preferred Stock, shares	(8,500)		720,986
Ending balance, value at Dec. 31, 2021		$ 2	$ 166	$ 29,765,584	$ (900,742)		$ (29,281,674)	$ (416,664)
Ending balance, shares at Dec. 31, 2021		1,509	1,652,102

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (11,977,065)	$ (4,862,683)
Adjustments to reconcile net loss to net cash provided by operations:
Stock-based compensation for services and warrant modification	1,179,932	258,667
Stock-based compensation to employees and directors	7,826,779	24,327
Loss on conversion of bridge notes and accrued interest	744,505	495,320
Loss on conversion of debentures and accrued expenses to common stock	390,069	68,373
Loss on conversion of accrued salary and bonus, director fees, and promissory notes with related parties		271,210
Change in fair value of convertible bridge notes		3,170,236
Amortization of debt issuance costs		1,250
Paid-in-kind interest – convertible bridge notes	35,983	484,031
Gain on forgiveness or assumption of promissory notes and accrued expenses		(1,032,160)
Gain on forgiveness of Paycheck Protection Program	(142,942)
Changes in operating assets and liabilities
Increase in prepaid expenses and other current assets	122,118	5,231
Increase in accounts payable and accrued expenses	283,660	174,690
Increase accrued payroll and related expenses	47,394	152,657
Deferred offering costs	(35,000)
Increase in accrued interest		50,803
Increase in accrued interest – related party		5,611
Net cash used in operating activities	(1,768,803)	(742,899)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from promissory notes– related parties		338,373
Repayments on promissory notes– related parties	(33,492)	(1,590)
Proceeds from promissory notes– unrelated parties		171,000
Proceeds from convertible notes payable	605,000
Proceeds from conversion of warrants	467,857
Proceeds from issuance of preferred stock– Series B	2,221,000	100,000
Proceeds from Paycheck Protection Program		142,942
Net cash provided by financing activities	3,260,365	750,725
NET INCREASE IN CASH	1,491,562	7,826
CASH – Beginning of year	8,304	478
CASH – End of year	1,499,866	8,304
SUPPLEMENTAL CASH FLOW DISCLOSURES:
Payment of interest in cash
Payment of income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Accrual of contractual dividends on Series A convertible preferred stock	29,538	35,440
Accrual of contractual dividends on Series B convertible preferred stock	$ 153,343
Fair value allocation of warrants issued with debt	72,600
Deemed dividend on warrant modifications	$ 850,214
Deemed dividend on conversion of Series A	542,500
Conversion of convertible Bridge Notes and accrued interest to 165,692 and 285,452 shares of common stock, respectively	3,633,983	2,531,438
Conversion of debentures and accrued expenses to common stock	125,000	48,811
Conversion of accrued salary and bonus, director fees, and notes payable with related parties to common stock		464,526
Conversion of notes payable to Series B Preferred Stock		156,000
Conversion of Series A preferred stock to common stock	120,000
Conversion of notes payable with related parties to Series B preferred stock and warrants	$ 23,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		332,804
Convertible Bridge Notes [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	165,692	285,452

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS QSAM Biosciences Inc. (hereinafter the “Company”, “we”, “our”, “us”), incorporated in Delaware on August 26, 2004, is currently engaged in the business of developing a novel radiopharmaceutical drug candidate for the treatment of bone cancer. This business line commenced in earnest in the fourth fiscal quarter of 2020 as a result of the separation and transfer pursuant to an Omnibus Separation Agreement dated November 6, 2020 (the “Separation Agreement”) of the Company’s prior business of managing compost and soil manufacturing facilities (the “Legacy Business”) through an unconsolidated investee entity called Earth Property Holdings LLC, a Delaware limited liability company (“EPH”). Pursuant to the Separation Agreement, the Company transferred to EPH all assets and related liabilities in connection with the Legacy Business in return for a forgiveness of debt. The financial statements presented herein have been adjusted to account for the Legacy Business as discontinued operations (see Note 4 – Separation Agreement and Note 9 – Discontinued Operations). The Company sold its entire equity interest in EPH to a third party in the first quarter of 2021 for $ 100,000 In April 2020, the Company established QSAM Therapeutics Inc. (“QSAM”) as a wholly-owned subsidiary incorporated in the state of Texas, and through QSAM, executed a Patent and Technology License Agreement and Trademark Assignment (the “License Agreement”) with IGL Pharma, Inc. (“IGL”). The License Agreement, as amended in November 2021, provides QSAM with exclusive, worldwide and sub-licensable rights to all of IGL’s patents, product data and knowhow with respect to Samaium-153 DOTMP aka CycloSam® (the “Technology”), a clinical stage novel radiopharmaceutical meant to treat different types of bone cancer and related diseases. In connection with the transition to the biosciences sector, the Company changed its name to QSAM Biosciences Inc. on September 4, 2020, and subsequently changed its stock symbol to QSAM, to better reflect its business moving forward. The Company effected a 40:1 reverse stock split Prior to 2017, the Company owned and licensed technology that converts waste fuels and heat to power, which it sold to a licensee in August of that year. Much of these operations were conducted through a wholly-owned subsidiary of the Company called Q2Power Corp. (“Q2P”), which still exists but has no current operations. The recent outbreak of the novel coronavirus (COVID-19) is impacting worldwide economic activity. COVID-19 poses the risk that we or our employees and our other partners may be prevented from conducting business activities for an indefinite period of time, including due to the spread of the disease or shutdowns that may be requested or mandated by governmental authorities. While it is not possible at this time to estimate the full impact that COVID-19 could have on our business, the continued spread of COVID-19 could disrupt our research and development of CycloSam and other related activities, which could have a material adverse effect on our business, financial condition and results of operations. In addition, a severe or prolonged economic downturn could result in a variety of risks to the business. While we have not yet experienced any material disruptions in our business or other material negative consequences relating to COVID-19, the extent to which the COVID-19 pandemic impacts our results will depend on future developments that are highly uncertain and cannot be predicted.

BASIS OF PRESENTATION AND GOING

BASIS OF PRESENTATION AND GOING CONCERN	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND GOING CONCERN	NOTE 2 – BASIS OF PRESENTATION AND GOING CONCERN For the year ended December 31, 2021, the Company used net cash in operating activities for its continuing operations of $ 1,768,803 and incurred a loss from its continuing operations of $ 11,977,065 . As of December 31, 2021, the Company’s accumulated deficit is $ 29,281,674 and has cash of $ 1,499,866 . As of December 31, 2021, the Company’s has working capital of $ 276,916 . These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s convertible debentures of $ 35,000 and $ 480,000 of redeemable convertible preferred stock were both in default as of December 31, 2021. At the end of 2021, management was in discussions with the holders of these debt and equity securities to reach an agreement to convert the outstanding balances into common stock or otherwise amend the respective maturity and redemption. On February 22, 2022, the holder of the debenture converted the full balance of $ 35,000 5,469 6.40 0 The Company has supported operations through the issuance of common stock, preferred stock and debt over the last 12 months. This includes the $ 2.5 million Series B preferred stock offering in the first quarter of 2021, the recent exercise of approximately $ 470,000 in warrants issued in connection with the Series B offering, and also a convertible debt offering in the amount of $ 605,000 conducted in the fourth quarter of 2021. With respect to the convertible notes, they are convertible into common stock prior to the maturity date of December 31, 2023, or automatically upon the Company completing a qualified offering in the amount of $ 5 6% 25,208 common stock warrants. See Notes 7 and 10 for further discussion. Management expects expenses to increase in 2022 as our drug technology enters into clinical trials, and as a result, we will need to raise additional capital to support these operations. Management believes that it can do so through equity raises in 2022, and in December 2021, filed an initial S-1 registration statement with the Securities Exchange Commission to raise additional equity capital in an offering underwritten by an investment bank. There is no guarantee, however, that such offering will be successful. If the Company is not successful in raising additional capital, it may need to delay clinical trials, reduce overhead, or in the most extreme scenario, shut down operations. There is no guarantee whether the Company will be able to generate revenue and/or raise capital sufficient to support its continuing operations. The ability of the Company to continue as a going concern is dependent on management’s plans which include implementation of its business model to develop and commercialize its drug candidate, seek strategic partnerships to advance clinical trials and other research endeavors which could provide additional capital to the Company, and continue to raise funds for the Company through equity or debt offerings. There is no assurance, however, that the Company will be successful in raising the needed capital and, if funding is available, that it will be available on terms acceptable to the Company. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of QSAM Biosciences Inc. and its wholly-owned subsidiaries QSAM Therapeutics Inc and Q2Power Corp (currently inactive). All significant inter-company transactions and balances have been eliminated in consolidation. References herein to the Company include the Company and its Subsidiaries unless the context otherwise requires. Cash and Cash Equivalents The Company considers cash, short-term deposits, and other investments with original maturities of no more than ninety days when acquired to be cash and cash equivalents for the purposes of the statement of cash flows. The Company maintains cash balances at one financial institution and has experienced no losses with respect to amounts on deposit. The Company held no Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers (“ASC 606”) and all the related amendments. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than previously required under U.S. GAAP, including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company had no Stock Based Compensation The Company applies the fair value method of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718, “ Share Based Payment The Black-Scholes option pricing valuation method is used to determine fair value of stock options consistent with ASC 718, “ Share Based Payment”. Research and Development Research and development costs are expensed as incurred. Research and development costs were $ 647,302 for the year ended December 31, 2021, and are a result of the Company’s activities to commence clinical trials of its drug Technology, as secured by the Company under a License Agreement executed in the second quarter of 2020. Research and development costs were $ 362,456 for the year ended December 31, 2020, and are also a result of the License Agreement as well as expenses incurred on the Technology prior to the signing of the License Agreement (see Note 13 – Commitments and Contingencies). Fair Value Measurement The Company measures fair value in accordance with a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The Company’s convertible Bridge Notes are valued by using Monte Carlo Simulation methods and discounted future cash flow models. Where possible, the Company verifies the values produced by its pricing models to market prices. Valuation models require a variety of inputs, including contractual terms, market prices, yield curves, credit spreads, measures of volatility and correlations of such inputs. These convertible Bridge Notes do not trade in liquid markets, and as such, model inputs cannot generally be verified and do involve significant management judgment. Such instruments are typically classified within Level 3 of the fair value hierarchy. Equity Method Investment Investments in partnerships, joint ventures and less-than majority-owned subsidiaries in which we have significant influence are accounted for under the equity method. The Company’s consolidated net income includes the Company’s proportionate share of the net income or loss of our equity method investee. When we record our proportionate share of net income, it increases income (loss) — net in our consolidated statements of operations and our carrying value in that investment. Conversely, when we record our proportionate share of a net loss, it decreases income (loss) — net in our consolidated statements of income and our carrying value in that investment. The Company’s proportionate share of the net income or loss of our equity method investees includes significant operating and nonoperating items recorded by our equity method investee. These items can have a significant impact on the amount of income (loss) — net in our consolidated statements of operations and our carrying value in those investments. The Company divested its investment in its equity method investee in March 2021. Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations The Company disposed of a component of its business pursuant to a Separation Agreement in November 2020, which met the definition of a discontinued operation. Accordingly, the operating results of the business disposed are reported as income (loss) from discontinued operations in the accompanying consolidated statements of operations for the years ended December 31, 2021 and 2020. For additional information, see Note 4 – Separation Agreement and Note 9 - Discontinued Operations. Income Taxes Income taxes are accounted for under the asset and liability method as stipulated by FASB ASC 740, “ Income Taxes A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized In the event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2021, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities; however, federal returns have not been filed since the Company’s inception in 2014. Such delinquencies are being resolved by management and a retained tax expert. Interest and penalties related to any unrecognized tax benefits is recognized in the consolidated financial statements as a component of income taxes. The Company will need to be in compliance with the tax authorities by filing past federal and state income tax returns. Basic and Diluted Loss Per Share Net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period plus any potentially dilutive shares related to the issuance of stock options, shares from the issuance of stock warrants, shares issued from the conversion of redeemable convertible preferred stock and shares issued for the conversion of convertible debt. As of December 31, 2021, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Shares from the conversion of Series B Preferred Stock not inclusive of accrued dividends 235,774 Shares from common stock options 27,815 Shares from common stock warrants 37,083 Shares from conversion of convertible notes not inclusive of accrued interest 75,625 Shares from the conversion of debentures 5,469 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2021 of $ 6.40 108,231 As of December 31, 2020, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: Shares from the conversion of Series B Preferred Stock 43,906 Shares from the conversion of Series E-1 Preferred Stock 191,250 Shares from common stock options 11,715 Shares from common stock warrants 1,154 Shares from the conversion of debentures 15,625 Shares that may be converted from Bridge Notes (based upon an assumed conversion price at December 31, 2020 of $ 8.80 164,468 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2020 of $ 8.80 68,182 Significant Estimates U.S. Generally Accepted Accounting Principles (“GAAP”) requires the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the fair value of stock-based compensation fair value of convertible bridge notes, and a valuation allowance on deferred tax assets and contingencies. Actual results could differ from these estimates. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021 which was applied to convertible debt notes issued in 2021 (see Note 7). The adoption of ASU 2020-06 did not have an material impact on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on its consolidated financial statements. Reclassifications Certain reclassifications of prior year amounts including loss on conversion of bridge notes and accrued interest, loss on conversion of debentures and notes payable with unrelated parties, loss on conversion of accrued salary and bonus, director fees, and notes payable with related parties, and stock based compensation on the consolidated statements of operations have been made to conform to the 2021 presentation. These reclassifications had no effect on net loss or loss per share as previously reported. Concentration of Risk The Company expects cash to be the asset most likely to subject the Company to concentrations of credit risk. The Company’s bank deposits may at times exceed federally insured limits. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company’s cash balance as of December 31, 2021, is in excess of FDIC limits in the amount of approximately $ 1,249,866 . The Company is subject to a number of risks similar to those of other companies at a clinical-stage for radiopharmaceutical drug candidates, including dependence on key individuals; the need to develop commercially viable therapeutics; competition from other companies, many of which are larger and better capitalized; and the need to obtain adequate additional financing to fund the development of its products. The Company currently depends on third-party, suppliers for key materials and services used in its research and development manufacturing process, and is subject to certain risks related to the loss of these third-party suppliers or their inability to supply the Company with adequate materials and services. The Company had no revenue from its continuing operations for the year periods ended December 31, 2021 and 2020. Revenue included in discontinued operations was generated from one related customer in the 2020 period. Fair Value of Financial Instruments In accordance with Accounting Standards Codification (“ASC”) 825, Financial Instruments Other financial instruments, including accounts payable, accrued liabilities and short-term debt, are carried at cost, which approximates fair value given their short-term nature. Deferred Offering Cost Costs incurred prior to an equity offering are capitalized until the offering occurs. Upon the equity offering, all accumulated costs are charged against proceeds. If the Company determines that the equity offering will not occur, the accumulated costs are charged to operations. Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision-maker in making decisions regarding resource allocation and assessing performance. To date, the Company views its operations and manages its business as one segment.

SEPARATION AGREEMENT

SEPARATION AGREEMENT	12 Months Ended
	Dec. 31, 2021
Separation Agreement
SEPARATION AGREEMENT	NOTE 4 – SEPARATION AGREEMENT On November 6, 2020, the Company entered into the Separation Agreement with its unconsolidated investee, EPH. The Company’s board of directors approved the Separation Agreement in support of the Company’s previously disclosed plan to secure new technologies and business opportunities in the broader biosciences sector, and to significantly reduce debt and liabilities of the Company and eliminate under-performing assets and agreements. The Separation Agreement resulted in the discontinuance of the Company’s management of businesses and assets focused on compost and soil manufacturing to focus solely on the development of its exclusively licensed pharmaceutical Technology, as well as other drug candidates that it may license or otherwise secure in the future. Pursuant to the Separation Agreement: ● The Management Agreement, dated January 18, 2019, as amended, between EPH and the Company was terminated by mutual agreement of the parties. Fees from this agreement constituted most of the Company’s revenue over the prior two years. ● In lieu of any severance or other termination payments due under the Management Agreement, EPH released the Company from a total of $ 993,985 in liabilities, inclusive of advanced management fees and multiple promissory notes, including accrued and unpaid interest. An additional $ 114,700 in promissory notes owed to an affiliate of EPH were converted into Company common stock at a price of $ 8.80 per share. ● The Company agreed to transfer to EPH its license agreement with Agrarian Technologies LLC and Mulch Masters Inc. for the ABS soil enhancement product and all associated knowhow, trade secrets and trademark/service marks. Accrued license fees in connection with this license agreement were also assumed by EPH in the amount of $ 37,500 . ● The prior officers and employees of the Company engaged in the Legacy Business were released from any non-competition, non-solicitation or other restricted covenant pursuant to their respective employment agreements. Effective October 1, 2020, several of these employees had already separated from the Company. Pursuant to ASC 205-20 Presentation of Financial Statements: Discontinued Operations

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	NOTE 5 – EQUITY METHOD INVESTMENT During November 2018, the Company invested $ 50,000 19.9 100,000 Our prior Chairman and CEO of the Company who resigned in 2020, also serves as President of EPH; and Christopher Nelson, General Counsel and Director of the Company, also serves as General Counsel and Secretary of EPH. See Note 6 – Related Party Transactions for transactions with our equity method investment during the years ended December 31, 2021 and 2020.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS The Company currently has a License Agreement with IGL Pharma, Inc., an entity in which the Company’s Executive Chairman serves as President. Effective November 17, 2021, the Company amended the license agreement with IGL Pharma, Inc which adjusted milestone payment amounts during the course of the agreement term. Additionally, the Company issued 12,500 shares of the Company to IGL Pharma, Inc (see Note 12). The associated expense of $ 140,000 was recorded in Professional Fees. The Company currently maintains an executive office in Florida, which is leased by an investment firm in which the Company’s General Counsel serves as an officer but does not hold any equity or voting rights. The Company has no formal agreement for this space and pays no rent. During the year ended December 31, 2020, the Company received $ 250,000 from its equity method investee, EPH, as management fee revenue. The Company did not receive any revenue from EPH for any period in 2021. Due to the Separation Agreement disclosed in Note 4, management fee revenues received during 2020 have been presented on the statement of operations as discontinued operations (see Note 9 – Discontinued Operations). Management fee revenues were the Company’s primary source of revenue during the prior year. In 2021, the Company paid to EPH $ 34,136 arising from notes payable and accrued interest which was included in notes payable-related parties in prior periods in the consolidated balance sheet. During the year ended December 31, 2020, the Company received $ 45,500 of proceeds from short-term notes payable with officers and directors of the Company bearing interest at 10 %. As of December 31, 2021, $ 7,500 of principal remains outstanding on certain of these short-term notes payable. During 2021, $ 23,000 of these short-term notes payable were converted into 23 shares of the Company’s Series B preferred stock at a conversion ratio of $ 1,000 per share and warrants to purchase 1,643 shares of common stock at an exercise price of $ 14.00 per share, which resulted in no gain or loss on conversion (see Note 9). During the year ended December 31, 2021, the Company incurred $ 272,064 in legal fees with a law firm in which the Company’s audit committee chair is an employee. During the year ended December 31, 2020, the Company incurred $ 67,147 of legal services with this related party. As of December 31, 2021 and 2020, accounts payable and accrued expenses include $ 195,000 and $ 32,716 for legal fees due to the law firm for services, respectively.

DEBENTURES, CONVERTIBLE BRIDGE

DEBENTURES, CONVERTIBLE BRIDGE NOTES, AND NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBENTURES, CONVERTIBLE BRIDGE NOTES, AND NOTES PAYABLE	NOTE 7 – DEBENTURES, CONVERTIBLE BRIDGE NOTES, AND NOTES PAYABLE Debentures The Company has Original Issue Discount Senior Secured Convertible Debentures (the “Debentures”) in the aggregate amount of $ 35,000 and $ 137,500 outstanding as of December 31, 2021 and 2020, respectively. All assets of the Company are secured under the Debentures. The Debentures contain certain anti-dilutive protection provisions in the instance that the Company issues stock at a price below the conversion price of the Debentures, as adjusted from time to time, as well as other standard protections for the holder. There is no interest on these notes. On December 28, 2020, $ 27,500 of these Debentures was converted into common stock at a price of $ 8.80 per share resulting in the issuance of 3,125 shares of common stock and the recognition of a loss on conversion of $ 41,250 which is included in loss on convertible debt and other liabilities converted to common stock on the consolidated statements of operations. In the first quarter of 2021, the two institutional holders of the debentures converted an aggregate of $ 102,500 into 12,927 shares of common stock, and the Company recognized a loss on the two debenture conversions of $ 356,454 which is included in loss on debentures and accrued expenses converted to common stock on the consolidated statements of operations. As of December 31, 2021, the outstanding amount of $ 35,000 was in default. On February 22, 2022, the holder of the debenture converted the full balance of $35,000 into 5,469 shares of common stock at $6.40 per share, and the balance on the convertible debenture is currently $0 (see Note 14 - Subsequent Events). Convertible Bridge Notes In 2017, 2018 and 2019, the Company issued a total of $ 2,801,908 in a convertible promissory note (the “Bridge Notes”) offering, which included three of the Company’s directors converting $ 156,368 and one shareholder converting $ 11,784 of prior notes and cash advances, including interest thereon, into the offering. In 2020, $ 2.9 million of the Bridge Notes, inclusive of principal and accrued and capitalized interest, was converted into 332,804 shares of common stock at $ 8.80 per share. The Company recorded a loss on extinguishment of these Bridge Notes of $ 495,320 , which is included in the loss on conversion of bridge notes and accrued interest. As of March 31, 2021, all remaining Bridge Notes inclusive of principal and accrued and capitalized interest, were settled with the holders of these notes converting their debt into a total of 165,692 shares of common stock of the Company with a fair value of $ 4,378,488 based on the stock price of the Company on the date of conversion. The Company recorded a loss on extinguishment of these Bridge Notes of $ 744,205 for the year ended December 31, 2021, which is included in loss on conversion of bridge notes and accrued interest, as other income expenses in the statements of operations. Pursuant to ASC 825-10-25-1, Fair Value Option, the Company made an irrevocable election at the time of issuance to report the Bridge Notes at fair value, with changes in fair value recorded through the Company’s condensed consolidated statements of operations as other income (expense) in each reporting period. The estimated fair value of the remaining outstanding Bridge Notes as of December 31, 2021 and 2020 was $ 0 and $ 3,598,000 (see Note 8 – Fair Value Measurement), respectively. During 2020, the change in fair value resulted in a loss of $ 3,170,236 , which is presented as change in fair value of convertible bridge notes on the consolidated statements of operations (see Note 8 - Fair Value Measurement). Convertible Promissory Notes In the fourth quarter of 2021, the Company issued a total of $ 605,000 in convertible notes payable. The convertible notes mature on December 31, 2023 , and include a 6 % simple interest rate per annum payable upon maturity. The notes are convertible, at the option of the holder, anything prior to maturity at a conversion price of $8.00 . Each of the convertible notes have an automatic conversion feature in the event that the Company completes an equity offering resulting in gross proceeds to the Company of at least $ 5,000,000 or lists its equity securities on NASDAQ or NYSE. The conversion of notes will be at $8.00 per share and adjusted for stock splits, stock dividends or other recapitalizations. In addition to the notes payable, each holder received a warrant for the purchase of shares of common stock with a purchase price of $ 24.00 per share. The exercise period for the warrant holder expires on October 31, 2022. In accordance with accounting standards, the warrant was valued using a Black Scholes Model and the relative fair value of the warrant was applied against the convertible note for a debt discount of $ 72,600 for a net Convertible note liability on the balance sheet of $ 532,400 . Paycheck Protection Program On April 14, 2020, the Company received $ 142,942 under the Paycheck Protection Program (PPP) overseen by the U.S. Small Business Administration. The loan has an annual interest rate of 1 % with loan payments being deferred six months from the date of the loan with a maturity date of April 2022 . On July 14, 2021, the Company’s PPP loan was forgiven, resulting in $ 142,492 gain on forgiveness of debt which is included as other income (expense) in the consolidated statements of operations.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 8 – FAIR VALUE MEASUREMENT The Company measures fair value in accordance with a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). As disclosed in Note 7, the Bridge Notes are reported at fair value, with changes in fair value recorded through the Company’s consolidated statements of operations as a component of other income (expense) in each reporting period. All Bridge Notes were converted to shares of common stock as of December 31, 2021. The following tables set forth the Company’s financial assets and liabilities measured at fair value by level within the fair value hierarchy as of December 31, 2021 and December 31, 2020. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. SCHEDULE OF LIABILITIES MEASURED AT FAIR VALUE Total Level 1 Level 2 Level 3 Convertible Bridge Notes $ $ $ $ Fair value as of December 31 2021 $ - $ - $ - $ - Total Level 1 Level 2 Level 3 Convertible Bridge Notes $ 3,598,000 $ $ $ 3,598,000 Fair value as of December 31, 2020 $ 3,598,000 $ - $ - $ 3,598,000 The following tables present a reconciliation of the beginning and ending balances of items measured at fair value on a recurring basis that use significant unobservable inputs (Level 3) that has been recorded in the condensed consolidated balance sheets which is as follows: SCHEDULE OF RECONCILIATION OF LEVEL 3 CONVERSION OPTION LIABILITY Fair value, December 31, 2020 $ 3,598,000 Accrued interest 35,983 Conversion to shares of common stock (3,633,983 ) Fair value, December 31, 2021 $ -

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 9 – DISCONTINUED OPERATIONS On November 6, 2020, the Company executed a Separation Agreement (see Note 4 – Separation Agreement), whereby the Company transferred its Legacy Business and the related assets and liabilities to EPH, a related party and equity method investee. ASC 205-20 “Discontinued Operations” establishes that the disposal or abandonment of a component of an entity or a group of components of an entity should be reported in 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. As a result, the component’s results of operations have been reclassified as discontinued operations on a retrospective basis for the period ended December 31, 2020. There were no results of operations from the component in the current period. As of December 31, 2021, there were no assets or liabilities held associated with this business. The results of operations of this component, for all periods, are separately reported as “discontinued operations” on the consolidated statements of operations. As disclosed in Note 4 – Separation Agreement, the Company sold its equity interest in EPH as of March 31, 2021. There have been no transactions between the Company and EPH since the Separation Agreement. A reconciliation of the major classes of line items constituting the income (loss) from discontinued operations, net of income taxes as is presented in the consolidated statements of operations for the year ended December 31, 2020, are summarized below: Reconciliation of revenue and expense items in discontinued operations in the consolidated statements of operations: SCHEDULE OF DISCONTINUED OPERATION Year Ended December 31, 2020 REVENUES $ 541,200 OPERATING EXPENSES Payroll and related expenses 515,741 General and administrative 53,398 Total operating expenses 569,139 Financing costs including interest 46,967 Gain on debt extinguishment (1,032,160 ) INCOME FROM DISCONTINUED OPERATIONS $ 957,254 Reconciliation of cash flows from operating activities and financing activities on the statements of cash flows: Year Ended December 31, 2020 CASH FLOWS FROM OPERATING ACTIVITIES Net income from discontinued operations $ 957,254 Adjustments to reconcile net income to net cash provided by discontinued operations: Gain on forgiveness or assumption of promissory notes and accrued expenses (1,032,160 ) Changes in operating assets and liabilities Increase in accounts payable and accrued expenses 22,500 Increase in accrued interest - related party 46,967 Net cash provided by operating activities (5,439 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from promissory notes - related parties 338,373 Repayments on promissory notes – related parties (1,590 ) Net cash provided by financing activities 336,783 Net cash provided by discontinued operations $ 331,344

PREFERRED STOCK, COMMON STOCK,

PREFERRED STOCK, COMMON STOCK, AND WARRANTS	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
PREFERRED STOCK, COMMON STOCK, AND WARRANTS	NOTE 10 – PREFERRED STOCK, COMMON STOCK, AND WARRANTS Series A Redeemable Convertible Preferred Stock (“Series A Stock”) As of December 31, 2021 and 2020, the Company has 480 and 600 shares of Series A Stock issued and outstanding , respectively. During the year ended December 31, 2020, the Company converted 120 shares of Series A Stock with a stated value of $ 120,000 into 18,750 shares of common stock with a fair value of $ 662,425 at a conversion ratio of $ 6.40 . A deemed dividend was recognized in the amount of $ 542,500 for the difference between the value of the common shares using the market price on the date of conversion and the $ 120,000 stated value of the Series A Stock upon conversion into common stock, which has been presented as an increase to the net loss available to common stockholders in the consolidated statement of operations. The remaining outstanding shares of Series A Stock are convertible at $ 6.40 per share of the Company’s common stock (the “Conversion Price”), which was adjusted to match the conversion price of the Company’s Series B Preferred Stock. The Series A Stock bears a 6 % dividend per annum, calculable and payable per quarter in cash or additional shares of common stock as determined in the Certificate of Designation. The Series A Stock has no voting rights until converted to common stock and has a liquidation preference equal to the aggregate purchase price of $ 480,000 plus accrued dividends. The Series A Stock was in default at the end of 2021, and the Company is negotiating a modification with the holders, including the conversion of these shares into common stock. Each share of Series A Stock received warrants, all of which had expired as of the first quarter of 2021. The Series A Stock has price protection provisions in the case that the Company issues any shares of stock not pursuant to an “Exempt Issuance” at a price below the Conversion Price. Exempt Issuances include: (i) shares of common stock or common stock equivalents issued pursuant to the original merger of the company or any funding contemplated by that transaction; (ii) any common stock or convertible securities outstanding as of the date of closing; (iii) common stock or common stock equivalents issued in connection with strategic acquisitions; (iv) shares of common stock or equivalents issued to employees, directors or consultants pursuant to a plan, subject to limitations in amount and price; and (v) other similar transactions. The Certificate of Designation contains restrictive covenants not to incur certain debt, repurchase shares of common stock, pay dividends or enter into certain transactions with affiliates without consent of holders of 67 % of the Series A Stock. Management has determined that the Series A Stock is more akin to a debt security than equity primarily because it contains a mandatory 2 -year redemption at the option of the holder, which only occurs if the Series A Stock is not converted to common stock. Therefore, management has presented the Series A Stock outside of permanent equity as mezzanine equity, which does not factor into the totals of either liabilities or equity. The Series A Stock carries a 6 % per annum dividend calculated on the stated value of the stock and is cumulative and payable quarterly beginning July 1, 2016. These dividends are accrued at each reporting period and are added to the redemption value of the stock; however, since the Company as an accumulated deficit, the charge has been recognized in additional paid-in capital. The accrued dividends are $ 213,580 and $ 184,044 as of December 31, 2021 and 2020, respectively. Series B Convertible Preferred Stock (“Series B Stock”) In December 2020, the Company filed an amendment to its Articles of Incorporation to authorize the issuance of up to 2,500 shares of Series B Stock, par value $ 0.001 per share, pursuant to a Certificate of Designation. The Series B Stock provides the holders a 10 % annual paid-in-kind dividend, a liquidation preference equal to the purchase price of the shares ($ 1,000 per share) followed by the right to participate with the common stockholders in the instance of a liquidation or other exit event, and provide the holders the right to vote along with the common holders based on the common conversion amount of their holdings. The Series B Stock is convertible into common stock at a ratio of $ 6.40 per share, subject to anti-dilution protections in the case of certain issuances of securities below that conversion price. The Series B Stock is not redeemable. In January 2021, the Company closed a private offering of its Series B Stock for $ 1,000 per share, raising a total of $ 2,500,000 , inclusive of $ 156,000 in prior debt conversion and $ 23,000 of notes payable with directors converted to shares of Series B Stock and warrants. Between July 27 and August 24, 2021, 15 holders of an aggregate of 991 shares of Series B Stock converted their preferred shares into 163,134 shares of common stock, which included $ 53,061 of accrued dividends. As of December 31, 2021, 38 shares of Series B Stock were issued and outstanding. The accrued dividends are $ 153,757 and $ 0 as of December 31, 2021 and 2020, respectively. Series E-1 Preferred Stock (“Series E-1 Stock”) On December 3, 2020, the Company filed an amendment to its Articles of Incorporation to authorize the issuance of up to 8,500 shares of Series E-1 Stock pursuant to a Certificate of Designation. The shares of Series E-1 Stock are incentive-based, vesting and forfeitable securities that provide the holders the right in the aggregate to receive an “earnout” equal to 20% of the total consideration received by the Company in the instance of a sale or sub-license of its core licensed radiopharmaceutical technology, or sale or merger of the Company, which is paid on a priority, senior basis. In addition, the holders of the Series E-1 Stock can convert their vested preferred stock at anytime or after an event resulting in an earnout payment, such as an acquisition of the Company, into an aggregate of 212,500 common shares. The holders of the Series E-1 Stock have the right to vote along with the common stockholders based on the common conversion amount of their holdings, and have the right to nominate two members of the Board of Directors. On December 30, 2020, 7,650 850 The Company computed the total grant date fair value of the Series E-1 Stock to be approximately $ 6,528,000 using an option pricing model and the following assumptions: (1) with respect to the shares granted in 2020: expected term of four years , dividend yield of - 0 -%, volatility of 96.12 %, and a risk-free rate of .27 %; and (2) with respect to the shares granted in 2021: expected term of four years , dividend yield of 0 %, volatility of 90.78 %, and a risk-free rate of 0.29 %. On December 6, 2021, the Company entered into an Exchange Agreement and Plan of Reorganization (the “Exchange Agreement”) with all E-1 Stockholders pursuant to which all shares of Series E-1 Stock were exchanged into an aggregate of 720,986 shares of common stock of the Company. The fair value of the Series E-1 Stock was determined to be approximately $ 8.65 million at the time of exchange, and was based upon a valuation report provided to the Board by an independent third party expert, and approved for fairness by the independent chairman of the Compensation Committee. The common stock issued in the exchange was based on a value of $ 12.00 per share using a 30-day weighted average closing price calculation, and was issued proportionately to each holder based on their individual holdings of Series E-1 Stock. All shares of common stock issued to the shareholders are subject to the same vesting schedules as was originally provided in each shareholder’s Series E-1 Stock issuance agreement, meaning that such shares of common stock are forfeitable if certain conditions of employment are not met by the holders. As of December 31, 2021, approximately 575,000 common shares are fully vested and approximately 150,000 common shares are unvested. During the year ended December 31, 2021, the Company recognized stock-based compensation to employees and directors totaling $ 7,751,087 related to the Series E-1 Stock, which is included in compensation and related expenses on the consolidated statements of operations. As of December 31, 2021, approximately $ 0.9 million of unrecognized compensation remains which will be recognized over a twelve -month vesting period and has been presented as deferred compensation on the consolidated balance sheets. Common Stock In 2021 and 2020, the Company issued 1,167,423 and 434,808 shares of common stock, respectively, as follows: SCHEDULE OF ISSUED SHARES OF COMMON STOCK For the Years Ended December 31, 2021 2020 Conversion of bridge notes and accrued interest to common stock 165,692 332,804 Conversion of debentures and accrued expenses 15,825 5,467 Conversion of accrued salary and bonus, directors fees, and promissory notes with related parties - 52,787 Conversion of Series A Stock to common stock 18,750 - Conversion of Series B Stock to common stock 163,134 - Exercise of Series B Warrants to common stock 46,786 - Exchange of Series E-1 Stock to common stock 720,986 - Stock based compensation for services 36,250 43,750 Total Common Shares issued 1,167,423 434,808 During the year ended December 31, 2021, the Company issued 163,134 shares of common stock in connection with the conversion of Series B Stock with an original investment amount of $ 911,000 plus $ 53,061 in accrued dividends at the original stated conversion rate of $ 6.40 . The Company also issued 36,250 shares of common stock to service providers during the period. The fair market value of the common stock was $ 517,500 which was recorded as stock compensation expense under Professional fees. As of December 31, 2021, $ 125,007 of debentures and accrued expenses plus bridge notes with principal and accrued interest of $ 1,447,315 for an aggregate of $ 1,572,315 of obligations were converted into 181,517 shares of common stock at a price of $ 6.40 per share. Further, $ 120,000 of Series A Stock was converted into 18,750 shares of common stock at a price of $ 6.40 per share. Due to the timing of the conversions and the Company’s stock price at that time of conversion, the Company recorded the following losses from liability conversions in the twelve months ended December 31, 2021: $ 744,505 from the conversion of Bridge Notes including accrued interest, and $ 390,068 from the conversion of a debenture and accrued expenses. A deemed dividend was recognized in the amount of $ 542,500 for the difference between the value of the common shares using market price on the date of conversion and the $ 120,000 stated value of the Series A Stock upon conversion into common stock which has been presented as an increase to the net loss available to common stockholders in the consolidated statement of operations. 720,986 7,751,087 46,786 467,858 For the years ended December 31, 2021 and 2020, the Company recognized $ 1,070,725 and $ 406,825 of compensation expense for several service agreements which is included in professional fees. For the year ended December 31, 2020, $ 3,441,401 of total obligations were converted into shares of common stock at a price of $ 8.80 per share. Due to the timing of the conversions and the Company’s stock price at that time of conversion, the Company recorded the following losses from liability conversions in 2020: $ 495,320 from the conversion of Bridge Notes including accrued interest, $ 68,373 from the conversion of a debenture and note payable with unrelated parties, and $ 271,210 from the conversion of accrued salary, bonus, directors’ fees and notes payable with related parties. Warrants During the year ended December 31, 2021, the Company issued 168,590 warrants in connection with its Series B Stock offering (the “Series B Warrants”), 18,750 warrants to a service provider (the “Service Warrants”), and 25,208 warrants in connection with its convertible note offering (the “Note Warrants”), see Note 7. The terms of the Series B Warrants and Service Warrants were modified twice in 2021 by resolution of the Company’s board of directors, first to extend the termination date from July 8, 2021 to September 30, 2021 and then to extend the termination date to October 15, 2021. As part of the second modification, the exercise price of the Series B Warrants was reduced from $ 14.00 per share to $ 10.00 per share. As of October 15, 2021, 46,786 of the Series B Warrants were exercised for proceeds to the Company of $ 467,855 , and the remaining Series B Warrants and the Service Warrants expired . A summary of warrant activity and related information during the years ended December 31, 2021 and 2020 is as follows: SCHEDULE OF WARRANT ACTIVITY Warrants Weighted Aggregate Outstanding as of December 31, 2019 3,154 $ 8.80 $ Issued - - - Exercised - - - Expired 2,000 - - Outstanding as of December 31, 2020 1,154 $ 8.80 $ - Issued 212,548 11.55 - Exercised 46,786 10.00 - Expired 129,832 9.82 - Outstanding as of December 31, 2021 37,083 $ 19.52 $ - The aggregate intrinsic value of the warrants is the difference between the fair market value of the Company’s closing price of its common stock at each reporting date, less the exercise price multiplied by the number of warrants outstanding, which was $ 0 The following is a summary of the outstanding common stock warrants as of December 31, 2021: SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS Number of Exercise price Expiration Warrants issued in connection with issuance of Series B Stock to lead investor 11,875 $ 10.00 January 15, 2022 Warrants issued in connection with convertible notes 25,208 $ 24.00 October 31, 2022 Total Outstanding as of December 31, 2021 37,083 With respect to the Series B Warrants, the Company recognized the incremental value associated with the two modifications for term extension and exercise price reduction as a deemed dividend charge of $ 850,214 within stockholders’ equity and as a reduction of net loss available to common stockholders on the consolidated statement of operations. The incremental value associated with these warrant modifications was determined using a Black-Scholes pricing model using the original terms of the warrants and the modified terms and the following assumptions: expected term of 0.0 - .25 years, dividend yield of 0 %, volatility of 6.5 - 183.2 %, and a risk-free rate of 0.04% - 0.07 %. With respect to the Service Warrants, the Company computed the total grant date fair value of the warrants to be approximately $ 405,000 using a Black-Scholes option pricing model and the following assumptions: expected term of 0.5 years, dividend yield of - 0% -, volatility of 129.81 %, and a risk-free rate of .08 %. The value of these warrants was recognized as stock-based compensation expense on the date of grant and is included in professional fees on the consolidated statement of operations for year ended December 31, 2021, as the warrants were fully earned upon issuance. On June 17, 2021 and September 22, 2021, the term of these warrants was extended, resulting in incremental compensation expense of $ 109,208 , has been included in professional fees on the consolidated statement of operations for the year ended December 31, 2021. The incremental value associated with these modified warrants was determined using a Black-Scholes pricing model using the original terms of the warrants and the modified terms and the following assumptions: expected term of 0.00 – 0.04 years, dividend yield of 0 %, volatility of 106.5% - 183.2 %, and a risk-free rate of 0.05 - 0.07 %. With respect to the Note Warrants, the Company computed the total grant dates fair value of the warrants to be $ 82,522 using a Black-Scholes option pricing model and the following assumptions: expected term of 0.5 years, dividend yield of 0 %, volatility of 175.7 % to 184.4 % and a risk-free rate of .11 % to .14 %. The value of these warrants was recorded against the convertible notes as a debt discount using the relative fair value method and included in additional paid- in capital.

STOCK OPTIONS AND RESTRICTED ST

STOCK OPTIONS AND RESTRICTED STOCK UNITS	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS AND RESTRICTED STOCK UNITS	NOTE 11 – STOCK OPTIONS AND RESTRICTED STOCK UNITS To compensate officers, directors and other key service providers with equity grants, the Board approved the 2016 Omnibus Equity Incentive Plan (“2016 Plan”) in 2016, which initially allowed for 4,000 shares of common stock, stock options, stock rights (restricted stock units), or stock appreciation rights to be granted by the Board in its discretion. This authorized amount was increased to 10,000 shares by Board resolution and amendment in 2017, and further increased to 1 million shares by Board resolution in 2021. As of December 31, 2021, there are no shares available under the 2016 Plan for future issuance; however, the Board approved an increase in the authorized shares available to 8 million by resolution on January 13, 2022, as provided under the 2016 Plan (See Note 14 – Subsequent Events). The Company issued 16,100 10 year term, a vesting period of 50 % six months after issuance and the balance 12 months after issuance , and an exercise price of $ 14.00 per share. A summary of stock option activity and related information during the years ended December 31, 2021 and 2020 is as follows: SUMMARY OF STOCK OPTION ACTIVITY Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2019 8,515 $ 120.00 3.9 $ - Granted 3,200 $ 20.00 8.9 $ - Outstanding as of December 31, 2020 11,715 $ 70.00 5.6 $ - Granted 16,100 $ 14.40 10.0 $ - Outstanding as of December 31, 2021 27,815 $ 30.40 7.9 $ - Exercisable as of December 31, 2021 11,715 $ 52.40 5.5 $ - The Company recorded $ 75,692 and $ 24,327 of stock-based compensation expense and one-time incremental charge for option repricing which is included in compensation and related expenses for the years ended December 31, 2021 and 2020, respectively, on the consolidated statement of operations. The aggregate intrinsic value of options is the difference between the fair market value of the Company’s closing price of its common stock at each reporting date, less the exercise price multiplied by the number of options granted, which was $ 0 at December 31, 2021. As of December 31, 2021, the unrecognized stock-based compensation of $ 136,828 is expected to be expensed through August 2022 based on the option vesting requirements. The weighted average fair value of options granted was $ 14.40 per share for the year ended December 31, 2021. We estimate the fair value of stock-based awards on the date of grant using the Black-Scholes option pricing model using the fair market value of our common stock on the date of grant and a number of other assumptions. These assumptions include estimates regarding the expected term of the awards, estimates of the stock volatility over a duration that approximates the expected term of the awards, estimates of the risk-free rate, and estimates of expected dividend rates. The assumptions that were used in Black-Scholes option pricing model for the year ended December 31, 2021 were as follows: SCHEDULE OF FAIR VALUE OF STOCK OPTIONS GRANTED USING THE ASSUMPTIONS For the years ended 2021 2020 Expected term (years) 5.38 5.0 Expected volatility 153.9 % 149.67 % Risk-free interest rate 0.94 % 1.610 % Expected dividend yield 0.0 % 0.0 % Option Repricing On January 6, 2020, the compensation committee of the Company’s Board of Directors, approved a one-time stock option repricing program (the “Option Repricing”) to permit the Company to reprice certain options to purchase the Company’s Common Stock held by its current directors, officers and employees (the “Eligible Options”), which actions became effective on January 6, 2020. Under the Option Repricing, Eligible Options with an exercise price at or above $ 100.00 per share (representing an aggregate of 6,311 options, or 54 % of the total outstanding) were amended to reduce such exercise price to $ 20.00 per share. The impact of the Option Repricing was a one-time incremental non-cash charge of $ 6,304 , which was recorded as stock option expense for the year ended December 31, 2020 which was included in compensation and related expenses on the consolidated statements of operations.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 – INCOME TAXES A reconciliation of the differences between the effective income tax rates and the statutory federal tax rates for the years ended December 31, 2021 and 2021 (computed by applying the U.S. Federal corporate tax rate of 21 percent to the loss before taxes) is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATES RECONCILIATION 2021 2020 Tax benefit at U.S. statutory rate $ (2,515,184 ) $ (1,021,163 ) State taxes, net of federal benefit (89,264 ) (260,154 ) Stock based compensation 1,875,514 Change in fair value of convertible bridge notes and derivatives - 792,877 PPP loan forgiveness (30,018 ) - Gain on extinguishment of liabilities 238,260 - Other permanent differences - 60,941 Change in valuation allowance 520,692 427,499 Total income tax expenses $ - $ - The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities for the years ended December 31, 2021 and 2020 consisted of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2021 2020 Net operating loss carry-forward $ 3,073,065 $ 2,657,931 Accrued expenses 166,783 80,676 Stock based compensation 70,128 50,944 Charitable contribution 267 - Net deferred tax assets 3,310,243 2,789,552 Valuation allowance (3,310,243 ) (2,789,552 ) Total net deferred tax asset $ — $ — At December 31, 2021 and 2020, the Company had net deferred tax assets of $ 3,310,243 and $ 2,789,552 principally arising from net operating loss carry-forwards for income tax purposes (“NOLs”). As management of the Company cannot determine that it is more likely than not that the Company will realize the benefit of the net deferred tax asset, a valuation allowance equal to the net deferred tax asset has been established at December 31, 2021 and 2020. At December 31, 2021, the Company has net operating loss carry forwards totaling approximately $ 12,125,000 . The potential tax benefit arising from NOLs generated of approximately $ 5,474,000 prior to 2018 effective date will begin to expire in 2034. The potential tax benefit arising from the net operating loss carryforwards of approximately $ 6,651,000 generated after 2018 can be carried forward indefinitely within the annual usage limitations. The Company is delinquent in filing its federal tax returns for several of the previous year periods since inception. Therefore, all tax years since the Company’s inception remain open for examination. Management expects to retain a tax professional to assist in bringing these filings current. The Company’s NOL and tax credit carryovers may be significantly limited under the Internal Revenue Code (“IRC”). NOL and tax credit carryovers are limited under Section 382 when there is a significant “ownership change” as defined in the IRC. During the year ended December 31, 2021 and in prior years, the Company may have experienced such ownership changes, which could impose such limitations. The limitations imposed by the IRC would place an annual limitation on the amount of NOL and tax credit carryovers that can be utilized. When the Company completes the necessary studies, the amount of NOL carryovers available may be reduced significantly. However, since the valuation allowance fully reserves for all available carryovers, the effect of the reduction would be offset by a reduction in the valuation allowance.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES Employment Agreements The employment agreements as amended for the Company’s Executive Chairman and CEO each contain termination provisions whereby if they are terminated without cause or following a material change, as defined therein, they will receive salary through the date of termination plus an additional 24 months, bonus that would be earned during the full year when the termination became effective (or a lump sum of 50% of the full target bonus), all stock options shall vest and healthcare benefits will continue for 24 months. The Company’s General Counsel’s employment agreement, as amended, contains an 18-month severance payment in the instance of a termination without cause or following a material change, as defined therein. Additionally, the management team are currently taking partial salary of their approved salary per their employment agreements and the difference is being accrued starting as of December 1, 2021. As of December 31, 2021, the accrued salary for the management team was $ 83,731 . The employment agreements, as amended, for the Company’s Executive Chairman and CEO each contain a transaction bonus in the instance any of the Company’s assets are sold or sublicensed or if the Company or its subsidiary is acquired, equal to 1.75% of the consideration received by the Company. The employment agreement, as amended, for the Company’s General Counsel contains a similar transaction bonus equal to 0.5% of consideration received by the Company . License Agreement The Company’s License Agreement for the Technology, as amended, with IGL is for 20 years or until the expiration of the multiple patents covered under the license and requires multiple milestone-based payments including: up to $ 410,000 as CycloSam ® 2 million upon commercialization. IGL has also received 12,500 shares of the Company as additional compensation. Upon commercialization, IGL will receive an on-going royalty equal to 4.5 % of Net Sales, as defined in the License Agreement, and 5 % of any consideration we receive pursuant to a sublicense, sale of the asset, or sale of QSAM Therapeutics. QSAM will also pay for ongoing patent filing and maintenance fees, and has certain requirements to defend the patents against infringement claims. In connection with the License Agreement, QSAM signed a two-year Consulting and Confidentiality Agreement (the “Consulting Agreement”) with IGL, which provides IGL with payments of $ 8,500 per month starting 60 days after signing through April 2022. The Consulting Agreement is to provide QSAM with additional consulting and advisory services from the technology’s founders to assist in the clinical development of CycloSam. As of December 31, 2021, the Company has paid $ 15,101 in expense reimbursements required under the agreement. As of December 31, 2020, the Company paid $ 60,000 under the License Agreement representing the full upfront license fee, as well $ 97,999 in expense reimbursements required under that agreement. The drug development costs to service providers including the fixed $ 8,500 monthly consulting fee, which has been reflected as research and development expense on the consolidated statement of operations was $ 647,302 and $ 362,456 for the years ended December 31, 2021 and 2020, respectively .

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On January 13, 2022, by resolution of the Board of Directors, the Company increased the authorized shares issuable under its 2016 Omnibus Equity Incentive Plan, as amended, from 1,000,000 to 8,000,000 On January 15, 2022, the Company modified the terms of the warrant issued to Checkmate Capital Group LLC under a modification agreement, to extend the term of such warrant until January 15, 2023, in return for an agreement for the holder to sign a six-month lock-up agreement in the instance that the Company completes an upcoming underwritten equity offering and lists its shares on NASDAQ. On January 15, 2022, the Company issued one of its Directors 10,000 shares of common stock for services previously rendered to the Company. On January 24, 2022, the Board approved a plan of compensation for independent directors, which provides: an annual retainer of $ 30,000 ; additional annual fees of $ 20,000 , $ 15,000 and $ 10,000 for serving as Chair of the Audit Committee, Compensation Committee and Nominating & Governance Committee, respectively; and annual fees of $ 7,500 , $ 5,000 and $ 3,500 for serving as members of the Audit Committee, Compensation Committee and Nominating & Governance Committee, respectively. Upon appointment to our Board, non-employee directors receive 6,250 stock options, exercisable for 10 years at a price equal to the closing price of our common stock on the date of appointment, and vesting 50% in 12 months and the balance in 24 months. On January 25, 2022, the Company appointed Adriann Sax to the Board of Directors and issued her 6,250 8.00 vesting half on January 25, 2023, and the balance on January 25, 2024 ten years On February 21, 2022, one of the Company’s independent directors was granted 25,000 8.00 vesting on December 31, 2022 ten years On February 22, 2022, the holder of the Company’s convertible debenture converted the $ 35,000 principal balance of that debt security into 5,469 shares of common stock at $ 6.40 per share. No convertible debentures remain outstanding. On February 22, 2022, one of the Company’s key employees was granted 25,000 stock options, exercisable at a price of $ 8.00 , and vesting in one-third increments over the following three years from grant . All options are exercisable for ten years from issuance.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of QSAM Biosciences Inc. and its wholly-owned subsidiaries QSAM Therapeutics Inc and Q2Power Corp (currently inactive). All significant inter-company transactions and balances have been eliminated in consolidation. References herein to the Company include the Company and its Subsidiaries unless the context otherwise requires.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash, short-term deposits, and other investments with original maturities of no more than ninety days when acquired to be cash and cash equivalents for the purposes of the statement of cash flows. The Company maintains cash balances at one financial institution and has experienced no losses with respect to amounts on deposit. The Company held no
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers (“ASC 606”) and all the related amendments. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than previously required under U.S. GAAP, including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company had no
Stock Based Compensation	Stock Based Compensation The Company applies the fair value method of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718, “ Share Based Payment The Black-Scholes option pricing valuation method is used to determine fair value of stock options consistent with ASC 718, “ Share Based Payment”.
Research and Development	Research and Development Research and development costs are expensed as incurred. Research and development costs were $ 647,302 for the year ended December 31, 2021, and are a result of the Company’s activities to commence clinical trials of its drug Technology, as secured by the Company under a License Agreement executed in the second quarter of 2020. Research and development costs were $ 362,456 for the year ended December 31, 2020, and are also a result of the License Agreement as well as expenses incurred on the Technology prior to the signing of the License Agreement (see Note 13 – Commitments and Contingencies).
Fair Value Measurement	Fair Value Measurement The Company measures fair value in accordance with a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The Company’s convertible Bridge Notes are valued by using Monte Carlo Simulation methods and discounted future cash flow models. Where possible, the Company verifies the values produced by its pricing models to market prices. Valuation models require a variety of inputs, including contractual terms, market prices, yield curves, credit spreads, measures of volatility and correlations of such inputs. These convertible Bridge Notes do not trade in liquid markets, and as such, model inputs cannot generally be verified and do involve significant management judgment. Such instruments are typically classified within Level 3 of the fair value hierarchy.
Equity Method Investment	Equity Method Investment Investments in partnerships, joint ventures and less-than majority-owned subsidiaries in which we have significant influence are accounted for under the equity method. The Company’s consolidated net income includes the Company’s proportionate share of the net income or loss of our equity method investee. When we record our proportionate share of net income, it increases income (loss) — net in our consolidated statements of operations and our carrying value in that investment. Conversely, when we record our proportionate share of a net loss, it decreases income (loss) — net in our consolidated statements of income and our carrying value in that investment. The Company’s proportionate share of the net income or loss of our equity method investees includes significant operating and nonoperating items recorded by our equity method investee. These items can have a significant impact on the amount of income (loss) — net in our consolidated statements of operations and our carrying value in those investments. The Company divested its investment in its equity method investee in March 2021.
Discontinued Operations	Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations The Company disposed of a component of its business pursuant to a Separation Agreement in November 2020, which met the definition of a discontinued operation. Accordingly, the operating results of the business disposed are reported as income (loss) from discontinued operations in the accompanying consolidated statements of operations for the years ended December 31, 2021 and 2020. For additional information, see Note 4 – Separation Agreement and Note 9 - Discontinued Operations.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method as stipulated by FASB ASC 740, “ Income Taxes A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized In the event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2021, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities; however, federal returns have not been filed since the Company’s inception in 2014. Such delinquencies are being resolved by management and a retained tax expert. Interest and penalties related to any unrecognized tax benefits is recognized in the consolidated financial statements as a component of income taxes. The Company will need to be in compliance with the tax authorities by filing past federal and state income tax returns.
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share Net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period plus any potentially dilutive shares related to the issuance of stock options, shares from the issuance of stock warrants, shares issued from the conversion of redeemable convertible preferred stock and shares issued for the conversion of convertible debt. As of December 31, 2021, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Shares from the conversion of Series B Preferred Stock not inclusive of accrued dividends 235,774 Shares from common stock options 27,815 Shares from common stock warrants 37,083 Shares from conversion of convertible notes not inclusive of accrued interest 75,625 Shares from the conversion of debentures 5,469 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2021 of $ 6.40 108,231 As of December 31, 2020, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: Shares from the conversion of Series B Preferred Stock 43,906 Shares from the conversion of Series E-1 Preferred Stock 191,250 Shares from common stock options 11,715 Shares from common stock warrants 1,154 Shares from the conversion of debentures 15,625 Shares that may be converted from Bridge Notes (based upon an assumed conversion price at December 31, 2020 of $ 8.80 164,468 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2020 of $ 8.80 68,182
Significant Estimates	Significant Estimates U.S. Generally Accepted Accounting Principles (“GAAP”) requires the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the fair value of stock-based compensation fair value of convertible bridge notes, and a valuation allowance on deferred tax assets and contingencies. Actual results could differ from these estimates.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021 which was applied to convertible debt notes issued in 2021 (see Note 7). The adoption of ASU 2020-06 did not have an material impact on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on its consolidated financial statements.
Reclassifications	Reclassifications Certain reclassifications of prior year amounts including loss on conversion of bridge notes and accrued interest, loss on conversion of debentures and notes payable with unrelated parties, loss on conversion of accrued salary and bonus, director fees, and notes payable with related parties, and stock based compensation on the consolidated statements of operations have been made to conform to the 2021 presentation. These reclassifications had no effect on net loss or loss per share as previously reported.
Concentration of Risk	Concentration of Risk The Company expects cash to be the asset most likely to subject the Company to concentrations of credit risk. The Company’s bank deposits may at times exceed federally insured limits. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company’s cash balance as of December 31, 2021, is in excess of FDIC limits in the amount of approximately $ 1,249,866 . The Company is subject to a number of risks similar to those of other companies at a clinical-stage for radiopharmaceutical drug candidates, including dependence on key individuals; the need to develop commercially viable therapeutics; competition from other companies, many of which are larger and better capitalized; and the need to obtain adequate additional financing to fund the development of its products. The Company currently depends on third-party, suppliers for key materials and services used in its research and development manufacturing process, and is subject to certain risks related to the loss of these third-party suppliers or their inability to supply the Company with adequate materials and services. The Company had no revenue from its continuing operations for the year periods ended December 31, 2021 and 2020. Revenue included in discontinued operations was generated from one related customer in the 2020 period.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In accordance with Accounting Standards Codification (“ASC”) 825, Financial Instruments Other financial instruments, including accounts payable, accrued liabilities and short-term debt, are carried at cost, which approximates fair value given their short-term nature.
Deferred Offering Cost	Deferred Offering Cost Costs incurred prior to an equity offering are capitalized until the offering occurs. Upon the equity offering, all accumulated costs are charged against proceeds. If the Company determines that the equity offering will not occur, the accumulated costs are charged to operations.
Segment Reporting	Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision-maker in making decisions regarding resource allocation and assessing performance. To date, the Company views its operations and manages its business as one segment.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	As of December 31, 2021, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Shares from the conversion of Series B Preferred Stock not inclusive of accrued dividends 235,774 Shares from common stock options 27,815 Shares from common stock warrants 37,083 Shares from conversion of convertible notes not inclusive of accrued interest 75,625 Shares from the conversion of debentures 5,469 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2021 of $ 6.40 108,231 As of December 31, 2020, there were the following potentially dilutive securities that were excluded from diluted net loss per share because their effect would be anti-dilutive: Shares from the conversion of Series B Preferred Stock 43,906 Shares from the conversion of Series E-1 Preferred Stock 191,250 Shares from common stock options 11,715 Shares from common stock warrants 1,154 Shares from the conversion of debentures 15,625 Shares that may be converted from Bridge Notes (based upon an assumed conversion price at December 31, 2020 of $ 8.80 164,468 Shares from the conversion of redeemable convertible preferred stock (based upon an assumed conversion price at December 31, 2020 of $ 8.80 68,182

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
SCHEDULE OF LIABILITIES MEASURED AT FAIR VALUE	The following tables set forth the Company’s financial assets and liabilities measured at fair value by level within the fair value hierarchy as of December 31, 2021 and December 31, 2020. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. SCHEDULE OF LIABILITIES MEASURED AT FAIR VALUE Total Level 1 Level 2 Level 3 Convertible Bridge Notes $ $ $ $ Fair value as of December 31 2021 $ - $ - $ - $ - Total Level 1 Level 2 Level 3 Convertible Bridge Notes $ 3,598,000 $ $ $ 3,598,000 Fair value as of December 31, 2020 $ 3,598,000 $ - $ - $ 3,598,000
SCHEDULE OF RECONCILIATION OF LEVEL 3 CONVERSION OPTION LIABILITY	The following tables present a reconciliation of the beginning and ending balances of items measured at fair value on a recurring basis that use significant unobservable inputs (Level 3) that has been recorded in the condensed consolidated balance sheets which is as follows: SCHEDULE OF RECONCILIATION OF LEVEL 3 CONVERSION OPTION LIABILITY Fair value, December 31, 2020 $ 3,598,000 Accrued interest 35,983 Conversion to shares of common stock (3,633,983 ) Fair value, December 31, 2021 $ -

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATION	Reconciliation of revenue and expense items in discontinued operations in the consolidated statements of operations: SCHEDULE OF DISCONTINUED OPERATION Year Ended December 31, 2020 REVENUES $ 541,200 OPERATING EXPENSES Payroll and related expenses 515,741 General and administrative 53,398 Total operating expenses 569,139 Financing costs including interest 46,967 Gain on debt extinguishment (1,032,160 ) INCOME FROM DISCONTINUED OPERATIONS $ 957,254 Reconciliation of cash flows from operating activities and financing activities on the statements of cash flows: Year Ended December 31, 2020 CASH FLOWS FROM OPERATING ACTIVITIES Net income from discontinued operations $ 957,254 Adjustments to reconcile net income to net cash provided by discontinued operations: Gain on forgiveness or assumption of promissory notes and accrued expenses (1,032,160 ) Changes in operating assets and liabilities Increase in accounts payable and accrued expenses 22,500 Increase in accrued interest - related party 46,967 Net cash provided by operating activities (5,439 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from promissory notes - related parties 338,373 Repayments on promissory notes – related parties (1,590 ) Net cash provided by financing activities 336,783 Net cash provided by discontinued operations $ 331,344

PREFERRED STOCK, COMMON STOCK_2

PREFERRED STOCK, COMMON STOCK, AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SCHEDULE OF ISSUED SHARES OF COMMON STOCK	In 2021 and 2020, the Company issued 1,167,423 and 434,808 shares of common stock, respectively, as follows: SCHEDULE OF ISSUED SHARES OF COMMON STOCK For the Years Ended December 31, 2021 2020 Conversion of bridge notes and accrued interest to common stock 165,692 332,804 Conversion of debentures and accrued expenses 15,825 5,467 Conversion of accrued salary and bonus, directors fees, and promissory notes with related parties - 52,787 Conversion of Series A Stock to common stock 18,750 - Conversion of Series B Stock to common stock 163,134 - Exercise of Series B Warrants to common stock 46,786 - Exchange of Series E-1 Stock to common stock 720,986 - Stock based compensation for services 36,250 43,750 Total Common Shares issued 1,167,423 434,808
SCHEDULE OF WARRANT ACTIVITY	A summary of warrant activity and related information during the years ended December 31, 2021 and 2020 is as follows: SCHEDULE OF WARRANT ACTIVITY Warrants Weighted Aggregate Outstanding as of December 31, 2019 3,154 $ 8.80 $ Issued - - - Exercised - - - Expired 2,000 - - Outstanding as of December 31, 2020 1,154 $ 8.80 $ - Issued 212,548 11.55 - Exercised 46,786 10.00 - Expired 129,832 9.82 - Outstanding as of December 31, 2021 37,083 $ 19.52 $ -
SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS	The following is a summary of the outstanding common stock warrants as of December 31, 2021: SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS Number of Exercise price Expiration Warrants issued in connection with issuance of Series B Stock to lead investor 11,875 $ 10.00 January 15, 2022 Warrants issued in connection with convertible notes 25,208 $ 24.00 October 31, 2022 Total Outstanding as of December 31, 2021 37,083

STOCK OPTIONS AND RESTRICTED _2

STOCK OPTIONS AND RESTRICTED STOCK UNITS (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
SUMMARY OF STOCK OPTION ACTIVITY	A summary of stock option activity and related information during the years ended December 31, 2021 and 2020 is as follows: SUMMARY OF STOCK OPTION ACTIVITY Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2019 8,515 $ 120.00 3.9 $ - Granted 3,200 $ 20.00 8.9 $ - Outstanding as of December 31, 2020 11,715 $ 70.00 5.6 $ - Granted 16,100 $ 14.40 10.0 $ - Outstanding as of December 31, 2021 27,815 $ 30.40 7.9 $ - Exercisable as of December 31, 2021 11,715 $ 52.40 5.5 $ -
SCHEDULE OF FAIR VALUE OF STOCK OPTIONS GRANTED USING THE ASSUMPTIONS	The assumptions that were used in Black-Scholes option pricing model for the year ended December 31, 2021 were as follows: SCHEDULE OF FAIR VALUE OF STOCK OPTIONS GRANTED USING THE ASSUMPTIONS For the years ended 2021 2020 Expected term (years) 5.38 5.0 Expected volatility 153.9 % 149.67 % Risk-free interest rate 0.94 % 1.610 % Expected dividend yield 0.0 % 0.0 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATES RECONCILIATION	SCHEDULE OF EFFECTIVE INCOME TAX RATES RECONCILIATION 2021 2020 Tax benefit at U.S. statutory rate $ (2,515,184 ) $ (1,021,163 ) State taxes, net of federal benefit (89,264 ) (260,154 ) Stock based compensation 1,875,514 Change in fair value of convertible bridge notes and derivatives - 792,877 PPP loan forgiveness (30,018 ) - Gain on extinguishment of liabilities 238,260 - Other permanent differences - 60,941 Change in valuation allowance 520,692 427,499 Total income tax expenses $ - $ -
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities for the years ended December 31, 2021 and 2020 consisted of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2021 2020 Net operating loss carry-forward $ 3,073,065 $ 2,657,931 Accrued expenses 166,783 80,676 Stock based compensation 70,128 50,944 Charitable contribution 267 - Net deferred tax assets 3,310,243 2,789,552 Valuation allowance (3,310,243 ) (2,789,552 ) Total net deferred tax asset $ — $ —

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - Earth Property Holdings LLC [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2021
Proceeds from sales of assets, investing activities	$ 100,000
Stockholders' Equity, Reverse Stock Split		40:1 reverse stock split

BASIS OF PRESENTATION AND GOI_2

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 22, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net Cash Provided by (Used in) Operating Activities				$ 1,768,803	$ 742,899
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest				11,977,065	5,819,937
Retained Earnings (Accumulated Deficit)		$ 29,281,674		29,281,674	15,911,895
Cash and Cash Equivalents, at Carrying Value		1,499,866		1,499,866	8,304
Working Capital		276,916		276,916
Convertible Debt, Current		$ 35,000		$ 35,000	$ 137,500
Debt conversion shares issued					332,804
Conversion price per share		$ 6.40		$ 6.40	$ 8.80
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 2,500,000	$ 2,221,000	$ 100,000
Proceeds from Issuance of Warrants				467,857
Proceeds from Convertible Debt		$ 605,000		605,000
Convertible Notes Payable, Current					$ 3,598,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%		6.00%
Class of Warrant or Right, Outstanding		37,083		37,083	1,154	3,154
Common Stock [Member]
Convertible Notes Payable, Current		$ 5,000,000		$ 5,000,000
Class of Warrant or Right, Outstanding		25,208		25,208
Subsequent Event [Member]
Convertible Debt, Current	$ 0
Convertible Debt	$ 35,000
Debt conversion shares issued	5,469
Conversion price per share	$ 6.40
Redeemable Preferred Stock [Member]
Convertible Debt, Current		$ 35,000		$ 35,000
Debt Instrument, Debt Default, Amount		$ 480,000		$ 480,000

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Conversion of Series B Preferred Stock [Member]
Antidilutive securities, shares	235,774	43,906
Common Stock Options [Member]
Antidilutive securities, shares	27,815	11,715
Common Stock Warrants [Member]
Antidilutive securities, shares	37,083	1,154
Conversion of Convertible Notes Not Inclusive of Accured Interest [Member]
Antidilutive securities, shares	75,625
Conversion of Debentures [Member]
Antidilutive securities, shares	5,469	15,625
Conversion of Debentures [Member] | Shares May Be Converted into Bridge Notes [Member]
Antidilutive securities, shares		164,468
Conversion of Redeemable Convertible Preferred Stock [Member]
Antidilutive securities, shares	108,231	68,182
Conversion of series E preferred stock [Member].
Antidilutive securities, shares		191,250

SCHEDULE OF ANTIDILUTIVE SECU_2

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument, Convertible, Conversion Price	$ 6.40	$ 8.80
Conversion of Redeemable Convertible Preferred Stock [Member]
Debt Instrument, Convertible, Conversion Price	$ 6.40
Conversion of Debentures [Member] | Shares May Be Converted into Bridge Notes [Member]
Debt Instrument, Convertible, Conversion Price		8.80
Conversion of Debentures [Member] | Conversion of Redeemable Convertible Preferred Stock [Member]
Debt Instrument, Convertible, Conversion Price		$ 8.80

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash equivalents	$ 0	$ 0
Revenue	0	0
Research and Development Expense	$ 647,302	362,456
Income tax likely hood percentage, description	A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized
Cash, FDIC Insured Amount	$ 1,249,866
Revenue from Contract with Customer, Excluding Assessed Tax

SEPARATION AGREEMENT (Details N

SEPARATION AGREEMENT (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Nov. 06, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Liabilities	$ 1,392,964	$ 4,298,597
Notes Payable, Current	$ 532,400
Debt Instrument, Convertible, Conversion Price	$ 6.40	$ 8.80
Management Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Liabilities			$ 993,985
Notes Payable, Current			$ 114,700
Debt Instrument, Convertible, Conversion Price			$ 8.80
License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued Professional Fees, Current			$ 37,500

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Nov. 30, 2018
Sale of equity interest	$ 100,000
Earth Property Holdings LLC [Member]
Equity investment		$ 50,000
Equity percentage		19.90%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 17, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Professional Fees		$ 1,985,780	$ 442,795
Debt Conversion, Original Debt, Amount		$ 3,633,983
Debt Conversion, Converted Instrument, Shares Issued			332,804
Debt Instrument, Convertible, Conversion Price		$ 6.40	$ 8.80
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 19.52	$ 8.80	$ 8.80
Legal Fees		$ 272,064	$ 67,147
Accounts Payable and Accrued Liabilities		$ 195,000	32,716
Series B Preferred Stock [Member]
Debt Instrument, Convertible, Conversion Price		$ 6.40
Earth Property Holdings LLC [Member] | Separation Agreement [Member]
Revenue from Related Parties			250,000
Debt Instrument, Periodic Payment		$ 34,136
IGL Pharma Inc [Member]
Professional Fees	$ 140,000
President [Member]
Shares, Issued	12,500
Officers and Directors [Member]
Proceeds from Short-term Debt			$ 45,500
Debt Instrument, Interest Rate During Period			10.00%
Short-term Debt		7,500
Officers and Directors [Member] | Series B Preferred Stock [Member]
Debt Conversion, Original Debt, Amount		$ 23,000
Debt Conversion, Converted Instrument, Shares Issued		23
Debt Instrument, Convertible, Conversion Price		$ 1,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,643
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 14

DEBENTURES, CONVERTIBLE BRIDG_2

DEBENTURES, CONVERTIBLE BRIDGE NOTES, AND NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 28, 2020	Jul. 14, 2020	Apr. 14, 2020	Dec. 28, 2020	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Shares Issued								332,804
Gain (Loss) on Extinguishment of Debt							$ 238,260
Proceeds from Convertible Debt					$ 605,000		$ 605,000
Debt Instrument, Convertible, Conversion Price					$ 6.40		$ 6.40	$ 8.80
Loss on conversion of bridge notes and accrued interest							$ 744,505	$ 495,320
Change in fair value of convertible bridge notes.								$ (3,170,236)
Debt Instrument, Maturity Date					Dec. 31, 2023
Debt Instrument, Interest Rate, Stated Percentage					6.00%		6.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 19.52		$ 19.52	$ 8.80	$ 8.80
Notes Payable, Current					$ 532,400		$ 532,400
Paycheck Protection Program [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			1.00%
Proceeds from Loans			$ 142,942
Debt Instrument, Maturity Date, Description			April 2022
Debt Instrument, Decrease, Forgiveness		$ 142,492
Warrant [Member]
Short-term Debt [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 24		$ 24
Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount					$ 5,000,000		$ 5,000,000
Convertable Promissory Note [Member]
Short-term Debt [Line Items]
Debt Instrument, Unamortized Discount					72,600		72,600
Notes Payable, Current					532,400		532,400
Senior Secured Convertible Debentures [Member]
Short-term Debt [Line Items]
Convertible Debt					35,000		35,000	137,500
Debt Conversion, Converted Instrument, Amount	$ 27,500			$ 41,250
Debt Conversion, Converted Instrument, Shares Issued	8.80			3,125
Debenture [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount						$ 102,500
Debt Conversion, Converted Instrument, Shares Issued						12,927
Gain (Loss) on Extinguishment of Debt						$ 356,454
Debt, Current					35,000		35,000
Bridge Offering [Member] | In 2017 and 2018 [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt							2,801,908
Bridge Offering [Member] | In 2017 and 2018 [Member] | Three Directors [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount							156,368
Bridge Offering [Member] | In 2017 and 2018 [Member] | One Shareholder [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount							11,784
Follow-On Bridge Offering [Member] | Investors [Member]
Short-term Debt [Line Items]
Bridge Loan								2,900,000
Bridge Notes [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount						$ 4,378,488
Gain (Loss) on Extinguishment of Debt							744,205
Bridge Notes [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Shares Issued						165,692
Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Debt Instrument, Fair Value Disclosure					$ 0		$ 0	3,598,000
Change in fair value of convertible bridge notes.								$ 3,170,236
Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Debt Instrument, Convertible, Conversion Price					$ 8		$ 8

SCHEDULE OF LIABILITIES MEASURE

SCHEDULE OF LIABILITIES MEASURED AT FAIR VALUE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible bridge notes		$ 3,598,000
Fair value		3,598,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible bridge notes
Fair value
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible bridge notes
Fair value
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible bridge notes		3,598,000
Fair value		$ 3,598,000

SCHEDULE OF RECONCILIATION OF L

SCHEDULE OF RECONCILIATION OF LEVEL 3 CONVERSION OPTION LIABILITY (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Fair Value Disclosures [Abstract]
Fair value	$ 3,598,000
Accrued interest	35,983
Conversion to shares of common stock	(3,633,983)
Fair value

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATION (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Discontinued Operations and Disposal Groups [Abstract]
REVENUES	$ 541,200
Payroll and related expenses	515,741
General and administrative	53,398
Total operating expenses	569,139
Financing costs including interest	46,967
Gain on debt extinguishment	(1,032,160)
INCOME FROM DISCONTINUED OPERATIONS	957,254
Net income from discontinued operations	957,254
Gain on forgiveness or assumption of promissory notes and accrued expenses	(1,032,160)
Increase in accounts payable and accrued expenses	22,500
Increase in accrued interest - related party	46,967
Net cash provided by operating activities	(5,439)
Proceeds from promissory notes - related parties	338,373
Repayments on promissory notes – related parties	(1,590)
Net cash provided by financing activities	336,783
Net cash provided by discontinued operations	$ 331,344

SCHEDULE OF ISSUED SHARES OF CO

SCHEDULE OF ISSUED SHARES OF COMMON STOCK (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	1,167,423	434,808
Common Stock [Member] | Conversion of Bridge Notes And Accrued Interest To Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	165,692	332,804
Common Stock [Member] | Conversion of Debentures And Accrued Expenses [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	15,825	5,467
Common Stock [Member] | Conversion of Accrued Salary And Bonus Directors Fees And Promissory Notes With Related Parties [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued		52,787
Common Stock [Member] | Conversion of Series A Stock To Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	18,750
Common Stock [Member] | Conversion of Series B Stock To Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	163,134
Common Stock [Member] | Conversion of Series B Warrants To Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	46,786
Common Stock [Member] | Exchange of Series E One Stock To Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	720,986
Common Stock [Member] | Stock based compensation for services [Member].
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Common Shares issued	36,250	43,750

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Warrants outstanding, Beginning	1,154	3,154
Warrants Weighted Average Exercise Price, Beginning	$ 8.80	$ 8.80
Warrants Aggregate Intrinsic Value, Ending
Warrant Issued	212,548
Warrants Weighted Average Exercise Price, Issued	$ 11.55
Warrants Aggregate Intrinsic Value, Issued
Warrants Exercised	46,786
Warrants Weighted Average Exercise Price, Exercised	$ 10
Warrants Expired	129,832	2,000
Warrants Weighted Average Exercise Price, Expired	$ 9.82
Warrants outstanding, Ending	37,083	1,154
Warrants Weighted Average Exercise Price, Ending	$ 19.52	$ 8.80

SCHEDULE OF STOCKHOLDERS' EQUIT

SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS (Details) - $ / shares	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Total Outstanding as of December 31, 2021	37,083	1,154	3,154
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 19.52	$ 8.80	$ 8.80
Warrants Issued in Connection with Issuance of Series B Preferred Stock to Lead Investor [Member]
Class of Stock [Line Items]
Total Outstanding as of December 31, 2021	11,875
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 10
Warrants and Rights Outstanding, Maturity Date	Jan. 15, 2022
Warrants issued in connection with convertible notes [Member]
Class of Stock [Line Items]
Total Outstanding as of December 31, 2021	25,208
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 24
Warrants and Rights Outstanding, Maturity Date	Oct. 31, 2022

PREFERRED STOCK, COMMON STOCK_3

PREFERRED STOCK, COMMON STOCK, AND WARRANTS (Details Narrative)

Oct. 15, 2021USD ($)$ / sharesshares

Aug. 05, 2021USD ($)shares

Jun. 17, 2021USD ($)shares

Feb. 28, 2021shares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 30, 2020shares

Dec. 06, 2020USD ($)$ / sharesshares

Jan. 31, 2021USD ($)$ / shares

Mar. 31, 2020shares

Dec. 31, 2021USD ($)$ / sharesshares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 03, 2020shares

Dec. 31, 2019shares

Class of Stock [Line Items]

Temporary Equity, Shares Outstanding | shares

600

480

600

Conversion of Stock, Amount Converted

$ 271,210

[custom:DeemedDividend]

$ 850,214

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 8.80

$ 6.40

$ 8.80

Redemption term

2 years

Debt Conversion, Original Debt, Amount

$ 3,633,983

Preferred Stock, Shares Outstanding | shares

38

Stock Issued During Period, Shares, New Issues | shares

1,167,423

434,808

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

5 years 4 months 17 days

5 years

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

153.90%

149.67%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

0.94%

1.61%

Share-based Payment Arrangement, Noncash Expense

$ 75,692

$ 24,327

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

136,828

Stock Issued During Period, Value, Issued for Services

$ 258,667

Debt Conversion, Converted Instrument, Shares Issued | shares

332,804

Loss on conversion of bridge note and accrued interest

744,505

Loss on conversion of bridge notes and accrued interest

$ 744,505

$ 495,320

Class of Warrant or Right, Outstanding | shares

1,154

37,083

1,154

3,154

Share-based Payment Arrangement, Expense

$ 109,208

Dividend Yield [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0

Measurement Input, Price Volatility [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum

175.70%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum

184.40%

Measurement Input, Risk Free Interest Rate [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum

0.11%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum

0.14%

Debenture and accrued expenses [Member].

Class of Stock [Line Items]

Debt Conversion, Converted Instrument, Amount

$ 1,572,315

Debt Conversion, Original Debt, Amount

390,068

$ 68,373

Debt Instrument, Face Amount

125,007

Interest Payable

$ 1,447,315

Debt Conversion, Converted Instrument, Shares Issued | shares

3,441,401

181,517

Dividends

$ 542,500

Consulting Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Value, Issued for Services

36,250

Service Agreements [Member]

Class of Stock [Line Items]

Share-based Payment Arrangement, Noncash Expense

$ 1,070,725

$ 406,825

Services Agreement [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

6 months

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value

$ 82,522

Officers and Directors [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

10 years

Fifteen Holder [Member]

Class of Stock [Line Items]

Dividends Payable

$ 53,061

Series A Redeemable Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 6.40

Warrant [Member]

Class of Stock [Line Items]

Class of Warrant or Right, Outstanding | shares

168,590

Warrants and Rights Outstanding

$ 0

Warrant [Member] | Services Agreement [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

6 months

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

129.81%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

0.08%

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value

$ 405,000

Warrant [Member] | Board of Director [Member]

Class of Stock [Line Items]

Class of Warrant or Right, Outstanding | shares

25,208

Common Stock [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

165,692

332,804

Stock Issued During Period, Value, Issued for Services

$ 4

Class of Warrant or Right, Outstanding | shares

25,208

Series A Stock [Member]

Class of Stock [Line Items]

Temporary Equity, Shares Outstanding | shares

600

480

600

Preferred Stock, Dividend Rate, Percentage

6.00%

Preferred Stock, Liquidation Preference, Value

$ 480,000

Temporary equity consent percentage | $ / shares

$ 0.67

Dividends Payable, Current

$ 184,044

$ 213,580

$ 184,044

Debt Conversion, Converted Instrument, Amount

120,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Conversion of Stock, Shares Converted | shares

120

Conversion of Stock, Amount Converted

$ 120,000

$ 120,000

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock Par Or Stated Value

$ 120,000

$ 120,000

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 6.40

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.001

$ 0.001

$ 0.001

Preferred Stock, Shares Outstanding | shares

281

1,509

281

Share-based Payment Arrangement, Noncash Expense

$ 517,500

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

163,134

Debt Instrument, Face Amount

$ 911,000

Debt Instrument, Periodic Payment, Interest

$ 53,061

Series B Preferred Stock [Member] | Officers and Directors [Member]

Class of Stock [Line Items]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 1,000

Debt Conversion, Original Debt, Amount

$ 23,000

Debt Conversion, Converted Instrument, Shares Issued | shares

23

Series B Preferred Stock [Member] | Fifteen Holder [Member]

Class of Stock [Line Items]

Convertible Preferred Stock, Shares Issued upon Conversion | shares

991

Series B Preferred Stock [Member] | Common Stock [Member] | Fifteen Holder [Member]

Class of Stock [Line Items]

Conversion of Stock, Shares Issued | shares

163,134

Common Stock [Member]

Class of Stock [Line Items]

Conversion of Stock, Shares Converted | shares

18,750

Conversion of Stock, Amount Converted

$ 662,425

Preferred Stock, Convertible, Conversion Price | $ / shares

$ 6.40

$ 6.40

[custom:DeemedDividend]

$ 542,500

Debt Conversion, Converted Instrument, Shares Issued | shares

18,750

Series B Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock, Dividend Rate, Percentage

10.00%

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.001

$ 0.001

Preferred Stock, Liquidation Preference Per Share | $ / shares

1,000

1,000

Temporary Equity, Redemption Price Per Share | $ / shares

$ 6.40

$ 1,000

$ 6.40

Debt Conversion, Converted Instrument, Amount

$ 2,500,000

Debt Conversion, Original Debt, Amount

156,000

Series B Convertible Preferred Stock [Member] | Maximum [Member]

Class of Stock [Line Items]

Number of issuance of authorized shares | shares

2,500

2,500

Series B Convertible Preferred Stock [Member] | Warrant [Member] | Officers and Directors [Member]

Class of Stock [Line Items]

Debt Conversion, Original Debt, Amount

$ 23,000

Series B Stock [Member]

Class of Stock [Line Items]

Dividends Payable, Current

$ 0

$ 153,757

$ 0

Series E-1 Preferred Stock [Member]

Class of Stock [Line Items]

Common stock earnout | shares

212,500

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value

$ 6,528,000

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

4 years

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

90.78%

96.12%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

0.29%

0.27%

Series E-1 Preferred Stock [Member] | Exchange Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues | shares

720,986

Stock Issued During Period, Value, New Issues

$ 8,650,000

Shares Issued, Price Per Share | $ / shares

$ 12

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares | shares

575,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares

150,000

Series E-1 Preferred Stock [Member] | Five Individuals [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues | shares

850

7,650

Series E-1 Preferred Stock [Member] | Maximum [Member]

Class of Stock [Line Items]

Number of issuance of authorized shares | shares

8,500

Series E1 Preferred Stock [Member] | Employees And Directors [Member]

Class of Stock [Line Items]

Share-based Payment Arrangement, Noncash Expense

$ 7,751,087

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

$ 900,000

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

12 months

Series E One Stock [Member]

Class of Stock [Line Items]

Share-based Payment Arrangement, Noncash Expense

$ 7,751,087

Series E One Stock [Member] | Exchange Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues | shares

720,986

Series B Warrant [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares

46,786

Proceeds from Issuance of Common Stock

$ 467,858

Warrants Issued To Service Provider [Member]

Class of Stock [Line Items]

Class of Warrant or Right, Outstanding | shares

18,750

Series B warrants [Member]

Class of Stock [Line Items]

Class of Warrant or Right, Outstanding | shares

46,786

Warrant, Exercise Price, Increase | $ / shares

$ 14

Warrant, Exercise Price, Decrease | $ / shares

$ 10

Proceeds from Warrant Exercises

$ 467,855

Series B warrants [Member] | Services Agreement [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

Series B warrants [Member] | Maximum [Member] | Volatility [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

183.2

Series B warrants [Member] | Maximum [Member] | Risk Free Rate [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0.07

Series B warrants [Member] | Maximum [Member] | Services Agreement [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

3 months

Series B warrants [Member] | Minimum [Member] | Volatility [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

6.5

Series B warrants [Member] | Minimum [Member] | Risk Free Rate [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0.04

Series B warrants [Member] | Minimum [Member] | Services Agreement [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

0 years

Service Warrants [Member] | Dividend Yield [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0

Service Warrants [Member] | Maximum [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Term

14 days

Service Warrants [Member] | Maximum [Member] | Volatility [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

183.2

Service Warrants [Member] | Maximum [Member] | Risk Free Rate [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0.07

Service Warrants [Member] | Minimum [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Term

0 years

Service Warrants [Member] | Minimum [Member] | Volatility [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

106.05

Service Warrants [Member] | Minimum [Member] | Risk Free Rate [Member]

Class of Stock [Line Items]

Warrants and Rights Outstanding, Measurement Input

0.05

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Option outstanding, balance	11,715	8,515
Weighted average exercise price outstanding, balance	$ 70	$ 120
Option granted	16,100	3,200
Weighted average exercise price, granted	$ 14.40	$ 20
Option outstanding, balance	27,815	11,715
Weighted average exercise price outstanding, balance	$ 30.40	$ 70
Option outstanding exercisable	11,715
Weighted Average Exercise Price Exercisable	$ 52.40
Officers and Directors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Weighted average remaining contractual term outstanding	5 years 7 months 6 days	3 years 10 months 24 days
Aggregate Intrinsic Value, Beginning balance
Option granted	16,100
Weighted average exercise price, granted	$ 14
Weighted average remaining contractual term outstanding, grant	10 years	8 years 10 months 24 days
Aggregate instrinsic value, granted
[custom:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermEnd]	7 years 10 months 24 days
Aggregate Intrinsic Value, Ending Balance
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 6 months
Aggregate Intrinsic Value, Exercisable

SCHEDULE OF FAIR VALUE OF STOCK

SCHEDULE OF FAIR VALUE OF STOCK OPTIONS GRANTED USING THE ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years 4 months 17 days	5 years
Expected volatility	153.90%	149.67%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.94%	1.61%
Expected dividend yield	0.00%	0.00%

STOCK OPTIONS AND RESTRICTED _3

STOCK OPTIONS AND RESTRICTED STOCK UNITS (Details Narrative) - USD ($)	Jan. 06, 2020	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Jan. 13, 2022	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			16,100	3,200
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			5 years 4 months 17 days	5 years
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 14.40	$ 20
Share-based Payment Arrangement, Noncash Expense			$ 75,692	$ 24,327
Share based compensation arrangement by share based payment award options grants in period value			0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 136,828
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 14.40
Option Repricing [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	6,311
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 100	$ 20
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum	54.00%
Stock or Unit Option Plan Expense				$ 6,304
Officers and Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			16,100
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			six months after issuance and the balance 12 months after issuance
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 14
2016 Omnibus Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							4,000
2016 Omnibus Equity Incentive Plan [Member] | Board Resolution and Amendment in 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						10,000
2016 Omnibus Equity Incentive Plan [Member] | Board Resolution and Amendment in 2017 [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					8,000,000
2016 Omnibus Equity Incentive Plan [Member] | Board Resolution and Amendment in 2017 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			1,000,000

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATES RECONCILIATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ (2,515,184)	$ (1,021,163)
State taxes, net of federal benefit	(89,264)	(260,154)
Change in fair value of convertible bridge notes and derivatives		792,877
PPP loan forgiveness	(30,018)
Gain on extinguishment of liabilities	238,260
Other permanent differences		60,941
Change in valuation allowance	520,692	427,499
Total income tax expenses

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 3,073,065	$ 2,657,931
Accrued expenses	166,783	80,676
Stock based compensation	70,128	50,944
Charitable contribution	267
Net deferred tax assets	3,310,243	2,789,552
Valuation allowance	(3,310,243)	(2,789,552)
Total net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Deferred Tax Assets, Gross	$ 3,310,243	$ 2,789,552
Operating Loss Carryforwards	$ 12,125,000
Potential tax benefit arising from nols		5,474,000
Potential tax benefit arising from net operating loss carry forward		$ 6,651,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Stock Issued During Period, Shares, New Issues	1,167,423	434,808
Research and Development Expense	$ 647,302	$ 362,456
Chairman And CEO [Member]
Loss Contingencies [Line Items]
Defined Contribution Plan, Nature and Effect of Change, Description	The employment agreements, as amended, for the Company’s Executive Chairman and CEO each contain a transaction bonus in the instance any of the Company’s assets are sold or sublicensed or if the Company or its subsidiary is acquired, equal to 1.75% of the consideration received by the Company. The employment agreement, as amended, for the Company’s General Counsel contains a similar transaction bonus equal to 0.5% of consideration received by the Company
Employment Agreements [Member]
Loss Contingencies [Line Items]
Accrued Salaries, Current	$ 83,731
License Agreement [Member] | QSAM Therapeutics Inc [Member]
Loss Contingencies [Line Items]
Other Expenses	$ 15,101	97,999
Royalty percentage	4.50%
[custom:SublicensePercentage]	5.00%
Consulting fee	$ 8,500
Payment for license fees		$ 60,000
License Agreement [Member] | QSAM Therapeutics Inc [Member] | Upon Commercialization [Member]
Loss Contingencies [Line Items]
Other Expenses	$ 2,000,000
Stock Issued During Period, Shares, New Issues	12,500
License Agreement [Member] | QSAM Therapeutics Inc [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Other Expenses	$ 410,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 15, 2022	Feb. 22, 2022	Feb. 21, 2022	Jan. 25, 2022	Jan. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 13, 2022
Subsequent Event [Line Items]
Professional Fees						$ 1,985,780	$ 442,795
Debt Conversion, Converted Instrument, Shares Issued							332,804
Debt Instrument, Convertible, Conversion Price						$ 6.40	$ 8.80
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services	10,000
Debt Conversion, Converted Instrument, Shares Issued		5,469
Debt Instrument, Convertible, Conversion Price		$ 6.40
Subsequent Event [Member] | Convertible Debenture [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 35,000
Debt Conversion, Converted Instrument, Shares Issued		5,469
Debt Instrument, Convertible, Conversion Price		$ 6.40
Subsequent Event [Member] | Chair of the Audit Committee [Member]
Subsequent Event [Line Items]
Professional Fees					$ 7,500
Subsequent Event [Member] | Compensation Committee [Member]
Subsequent Event [Line Items]
Professional Fees					5,000
Subsequent Event [Member] | Nominating & Governance Committee [Member]
Subsequent Event [Line Items]
Professional Fees					3,500
Subsequent Event [Member] | Board Of Directors [Member] | Minimum [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								1,000,000
Subsequent Event [Member] | Board Of Directors [Member] | Maximum [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								8,000,000
Subsequent Event [Member] | Independent Directors [Member]
Subsequent Event [Line Items]
Accrued Professional Fees					30,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures			25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			vesting on December 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price			$ 8
Subsequent Event [Member] | Independent Directors [Member] | Chair of the Audit Committee [Member]
Subsequent Event [Line Items]
Professional Fees					20,000
Subsequent Event [Member] | Independent Directors [Member] | Compensation Committee [Member]
Subsequent Event [Line Items]
Professional Fees					15,000
Subsequent Event [Member] | Independent Directors [Member] | Nominating & Governance Committee [Member]
Subsequent Event [Line Items]
Professional Fees					$ 10,000
Subsequent Event [Member] | Non-employee Directors [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures					6,250
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights					50% in 12 months and the balance in 24 months.
Subsequent Event [Member] | Adriann Sax [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures				6,250
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights				vesting half on January 25, 2023, and the balance on January 25, 2024
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price				$ 8
Subsequent Event [Member] | Adriann Sax [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term				10 years
Subsequent Event [Member] | Key Employees [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term		10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		vesting in one-third increments over the following three years from grant
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price		$ 8