Ascent Solar Technologies, Inc. Common Stock (ASTI) 10-K 10 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 10, 2023	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	Ascent Solar Technologies, Inc.
Entity Central Index Key	0001350102
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Document Type	10-K
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity Common Stock, Shares Outstanding		36,928,917
Security Exchange Name	NASDAQ
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Entity File Number	001-32919
Entity Interactive Data Current	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-3672603
Entity Address, Address Line One	12300 Grant Street
Entity Address, City or Town	Thornton
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80241
City Area Code	720
Local Phone Number	872-5000
Document Annual Report	true
Document Transition Report	false
Entity Public Float			$ 24,086,974
Trading Symbol	ASTI
Auditor Firm ID	457
Auditor Name	Haynie & Company
Auditor Location	Salt Lake City, Utah

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 11,483,018	$ 5,961,760
Trade receivables, net of allowance of $26,000 and $26,000, respectively	1,769	49,250
Inventories	615,283	592,172
Prepaid and other current assets	344,110	247,736
Total current assets	12,444,180	6,850,918
Property, Plant and Equipment:	22,590,169	22,425,935
Accumulated depreciation	(22,038,508)	(22,146,273)
Net property, plant and equipment	551,661	279,662
Other Assets:
Operating lease right-of-use assets, net	4,324,514	4,984,688
Patents, net of accumulated amortization of $154,218 and $135,050, respectively	79,983	86,595
Equity method investment	61,379	21,205
Other non-current assets	1,214,985	625,000
Total other assets	5,680,861	5,717,488
Total Assets	18,676,702	12,848,068
Current Liabilities:
Accounts payable	595,157	642,165
Related party payables	67,164	45,000
Accrued expenses	888,869	657,216
Accrued payroll	490,185	230,698
Severance payable	437,079
Accrued professional services fees	952,573	103,620
Accrued interest	559,060	475,671
Current portion of operating lease liability	733,572	646,742
Other payable	250,000	250,000
Total current liabilities	4,973,659	3,051,112
Long-Term Liabilities:
Non-current operating lease liabilities	3,827,878	4,532,490
Non-current convertible notes, net	5,268,399	8,076,847
Accrued warranty liability	21,225	21,225
Total liabilities	14,091,161	15,681,674
Commitments and contingencies (Note 18)
Stockholders’ Deficit:
Series A preferred stock, $.0001 par value; 750,000 shares authorized; 48,100 and 48,100 shares issued and outstanding, respectively ($850,301 and $801,533 Liquidation Preference, respectively)	5	5
Common stock, $0.0001 par value, 500,000,000 authorized; 34,000,812 and 4,786,804 shares issued and outstanding, respectively	3,400	479
Additional paid in capital	452,135,653	424,948,698
Accumulated deficit	(447,537,493)	(427,782,788)
Accumulated other comprehensive loss	(16,024)
Total stockholders' equity (deficit)	4,585,541	(2,833,606)
Total Liabilities and Stockholders' Equity (Deficit)	$ 18,676,702	$ 12,848,068

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 26,000	$ 26,000
Patents, amortization	$ 154,218	$ 135,050
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, shares authorized (in shares)	25,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	34,000,812	4,786,804
Common stock, shares outstanding (in shares)	34,000,812	4,786,804
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	750,000	750,000
Preferred stock, shares issued (in shares)	48,100	48,100
Preferred stock, shares outstanding (in shares)	48,100	48,100
Preferred stock, liquidation preference	$ 850,301	$ 801,533

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total Revenues	$ 1,222,786	$ 607,783
Costs and Expenses
Costs of revenue	2,011,459	1,902,414
Research, development and manufacturing operations	5,975,921	4,140,319
Selling, general and administrative	4,736,562	3,297,982
Share-based compensation	5,478,734
Depreciation and amortization	75,645	57,314
Total Costs and Expenses	18,278,321	9,398,029
Loss from Operations	(17,055,535)	(8,790,246)
Other Income/(Expense)
Other income/(expense), net	33,100	(169,423)
Interest expense	(2,704,909)	(1,088,327)
Change in fair value of derivatives and loss on extinguishment of liabilities, net		4,047,993
Total Other Income/(Expense)	(2,671,809)	2,790,243
Income/(Loss) on Equity Method Investment	(27,361)
Net Income/(Loss)	$ (19,754,705)	$ (6,000,003)
Net Income/(Loss) Per Share (Basic)	$ (0.66)	$ (1.54)
Net Income/(Loss) Per Share (Diluted)	$ (0.66)	$ (1.54)
Weighted Average Common Shares Outstanding (Basic)	29,803,237	3,894,015
Weighted Average Common Shares Outstanding (Diluted)	29,803,237	3,894,015
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent [Abstract]
Foreign currency translation gain/(loss)	$ (16,024)
Net Comprehensive Income/(Loss)	(19,770,729)	$ (6,000,003)
Products
Total Revenues	694,286	607,783
Milestone Arrangement
Total Revenues	$ 528,500	$ 0

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Total	Private Placement	Nanyang Convertible Notes	Crowdex Convertible Notes	BD 1 Notes (related party)	Sabby Note	Fleur	Preferred Stock Series A Preferred Stock	Preferred Stock Series A1 Preferred Stock	Preferred Stock Series A1 Preferred Stock TubeSolar	Preferred Stock Series A1 Preferred Stock Crowdex Convertible Notes	Common Stock	Common Stock Private Placement	Common Stock TubeSolar	Common Stock Global Ichiban Convertible Note	Common Stock Nanyang Convertible Notes	Common Stock Crowdex Convertible Notes	Common Stock BD 1 Notes (related party)	Common Stock Sabby Note	Common Stock Fleur	Additional Paid-In Capital	Additional Paid-In Capital Private Placement	Additional Paid-In Capital TubeSolar	Additional Paid-In Capital Global Ichiban Convertible Note	Additional Paid-In Capital Nanyang Convertible Notes	Additional Paid-In Capital Crowdex Convertible Notes	Additional Paid-In Capital BD 1 Notes (related party)	Additional Paid-In Capital Sabby Note	Additional Paid-In Capital Fleur	Accumulated Deficit	Other Accumulated Comprehensive Loss
Beginning balance at Dec. 31, 2020	$ (20,192,203)							$ 5				$ 366									$ 401,590,211									$ (421,782,785)
Beginning balance (in shares) at Dec. 31, 2020								48,100	1,300			3,660,439
Proceeds from issuance of Series 1A Preferred Stock	2,500,000																				2,500,000
Proceeds from issuance of Series 1A Preferred Stock (in shares)									2,500
Proceeds from issuance of Common Stock	13,000,000											$ 15									12,999,985
Proceeds from issuance of Common Stock (in shares)												148,334
Loss on Extinguishment of Liabilities	1,686,079																				1,686,079
Conversion of shares	5,800,000		$ 100,000	$ 272,521										$ 20	$ 3	$ 20	$ 55						$ (20)	$ 5,799,997	$ 99,980	$ 272,466
Conversion of shares (in shares)										(100)				200,000	33,600	200,000	545,042
Net Income	(6,000,003)																													(6,000,003)
Ending balance at Dec. 31, 2021	(2,833,606)							$ 5				$ 479									424,948,698									(427,782,788)
Ending balance (in shares) at Dec. 31, 2021								48,100	3,700			4,787,415
Proceeds from issuance of Common Stock		$ 2,551,405											$ 94									$ 2,551,311
Proceeds from issuance of Common Stock (in shares)													943,397
Conversion of shares			$ 1,500,000		$ 7,900,000	$ 107,101	$ 1,000,000							$ 480		$ 300	$ 260	$ 1,580	$ 7	$ 200	(480)				$ 1,499,700	$ (260)	$ 7,898,420	$ 107,094	$ 999,800
Conversion of shares (in shares)										(2,400)	(1,300)			4,800,000		3,000,000	2,600,000	15,800,000	70,000	2,000,000
Warrants	2,990,029	2,448,595																			2,990,029	2,448,595
Private placement warrants		$ (1,276,017)																				$ (1,276,017)
Beneficial Conversion Feature	4,490,029																				4,490,029
Share-based compensation	5,478,734																				5,478,734
Net Income	(19,754,705)																													(19,754,705)
Foreign Currency Translation Loss	(16,024)																														$ (16,024)
Ending balance at Dec. 31, 2022	$ 4,585,541							$ 5				$ 3,400									$ 452,135,653									$ (447,537,493)	$ (16,024)
Ending balance (in shares) at Dec. 31, 2022								48,100				34,000,812

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (Parenthetical) - Private Placement	12 Months Ended
	Dec. 31, 2022 $ / shares
Common stock price per share	$ 2.70
Warrants price per share	$ 1.73

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Activities:
Net income/(loss)	$ (19,754,705)	$ (6,000,003)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	75,645	57,314
Share-based compensation	5,478,734
Operating lease asset amortization	694,229	648,975
Loss on equity method investment	27,361
Patent write off		297,702
Amortization of debt discount	2,609,389	1,008,162
Warranty reserve		7,082
Change in fair value of derivatives and (gain) on extinguishment of liabilities, net		(4,047,993)
Other	4,497
Changes in operating assets and liabilities:
Accounts receivable	47,481	(43,711)
Inventories	(23,111)	(57,741)
Prepaid expenses and other current assets	(686,359)	(301,161)
Accounts payable	(47,008)	(77,173)
Related party payable	22,164	(90,834)
Operating lease liabilities	(656,334)	(575,401)
Accrued interest	83,389	62,781
Accrued expenses	1,618,053	(292,442)
Net cash (used in) operating activities	(10,506,575)	(9,404,443)
Investing Activities:
Purchase of property, plant and equipment	(169,357)	(280,317)
Contributions to equity method investment	(83,559)	(21,205)
Patent activity costs	(12,556)
Net cash provided by (used in) investing activities	(265,472)	(301,522)
Financing Activities:
Proceeds from issuance of convertible debt and warrants	13,500,000
Proceeds from issuance of stock and warrants	5,000,000	15,500,000
Financing issuance cost	(2,206,695)
Net cash provided by (used in) financing activities	16,293,305	15,500,000
Net change in cash and cash equivalents	5,521,258	5,794,035
Cash and cash equivalents at beginning of period	5,961,760	167,725
Cash and cash equivalents at end of period	11,483,018	5,961,760
Non-Cash Transactions:
Conversions of preferred stock and convertible notes to equity	10,507,101	6,072,521
Series 1A preferred stock conversion	740	100,000
Extinguishment of note payable		$ 193,200
Operating lease assets obtained in exchange for operating lease liabilities	53,193
Purchase of equipment not yet paid at end of the year	159,119
Conversion of bridge loan into common stock and warrants	$ 1,000,000

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
ORGANIZATION	NOTE 1. ORGANIZATION Ascent Solar Technologies, Inc. (“Ascent” or the "Company") was incorporated on October 18, 2005 from the separation by ITN Energy Systems, Inc. (“ITN”) of its Advanced Photovoltaic Division and all of that division’s key personnel, core technologies, and certain trade secrets and royalty free licenses to use in connection with the manufacturing, developing marketing, and commercializing Copper-Indium-Gallium-diSelenide (“CIGS”) photovoltaic (“PV”) products. ITN, a private company incorporated in 1994, is an incubator dedicated to the development of thin film, PV, battery, fuel cell and nano technologies. Through its work on research and development contracts for private and governmental entities, ITN developed proprietary processing and manufacturing know how applicable to PV products generally, and CIGS PV products in particular. ITN formed Ascent to commercialize its investment in CIGS PV technologies. The Company focus is on integrating its PV products into scalable and high value markets such as agrivoltaics, aerospace, satellites, near earth orbiting vehicles, and fixed wing unmanned aerial vehicles (“UAV”). The value proposition of Ascent’s proprietary solar technology not only aligns with the needs of customers in these industries, but also overcomes many of the obstacles other solar technologies face in these unique markets. Ascent has the capability to design and develop finished products for end users in these areas as well as collaborate with strategic partners to design and develop custom integrated solutions for products like fixed-wing UAVs. Ascent sees significant overlap of the needs of end users across some of these industries and can achieve economies of scale in sourcing, development, and production in commercializing products for these customers. On January 28, 2022 , the Company effected a reverse stock split of the Company’s common stock, par value $ 0.0001 per share (the “Common Stock”) at a ratio of one-for-five thousand (the “Reverse Stock Split”). The Company’s common stock began trading on a split-adjusted basis on January 31, 2022. Stockholders also received one whole share of Common Stock in lieu of a fractional share and no fractional shares were issued. All shares and per share amounts in the financial statements and accompanying notes have been retroactively adjusted to give effect to the Reverse Stock Split. Following the Reverse Stock Split, the Company’s issued and outstanding shares of Common Stock were decreased from approximately 23.74 billion pre-split shares to 4.81 million post-split shares. In connection with the Reverse Stock Split effectiveness, the number of authorized shares of the Company's Common Stock were decreased from 30 billion to 500 million shares. Although the Company is focused on various markets for its product, the Chief Executive Officer makes significant operating decisions and assesses the performance of the Company as a single business segment. Accordingly, the Company has one reportable segment.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 2. BASIS OF PRESENTATION The accompanying financial statements have been derived from the accounting records of the Company as of December 31, 2022 and 2021, and the results of operations for the years then ended. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash Equivalents: The Company classifies all short-term investments in interest bearing bank accounts and highly liquid debt securities purchased with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances which may exceed federally insured limits. The Company does not believe this results in significant credit risk. Inventories: All inventories are stated at the lower of cost or net realizable value, with cost determined using the weighted average method. Inventory balances are frequently evaluated to ensure they do not exceed net realizable value. The computation for net realizable value takes into account many factors, including expected demand, product life cycle and development plans, module efficiency, quality issues, obsolescence and others. Management's judgment is required to determine reserves for obsolete or excess inventory. As of December 31, 2022, and 2021, the Company had inventory reserve balances of $ 338,348 and $ 395,943 , respectively. If actual demand and market conditions are less favorable than those estimated by management, additional inventory write downs may be required. Property, Plant and Equipment: Property, plant and equipment are recorded at the original cost to the Company. Assets are being depreciated over estimated useful lives of three to 10 years using the straight-line method, as presented in the table below, commencing when the asset is placed in service. Leasehold improvements are depreciated over the shorter of the remainder of the lease term or the life of the improvements. Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repairs and maintenance are expensed as incurred. Useful Lives in Years Manufacturing machinery and equipment 5 - 10 Furniture, fixtures, computer hardware/software 3 - 7 Leasehold improvements life of lease Patents: At such time as the Company is awarded patents, patent costs are amortized on a straight-line basis over the legal life on the patents, or over their estimated useful lives, whichever is shorter. As of December 31, 2022, and 2021, the Company had net patent costs of $ 79,983 and $ 86,595 , respectively. Of these amounts $ 25,847 and $ 45,015 represent costs net of amortization incurred for awarded patents, and the remaining $ 54,136 and $ 41,580 represents costs incurred for patent in process applications as of December 31, 2022 and 2021, respectively. During the years ended December 31, 2022 and 2021, the Company capitalized $ 12,556 and $ 0 in patent costs, respectively, as it worked to secure design rights and trademarks for newly developed products. Amortization expense was $ 19,168 and $ 37,891 for the years ended December 31, 2022 and 2021, respectively. During the year ended December 31, 2021, the Company concluded that certain expired patents were not curable and certain patents in process would not be granted. As such, during the year ended December 31, 2021, the Company wrote off the remaining book value of these assets and recorded a charge of $ 297,702 in Other income/(expense) in the Statement of Operations. As of December 31, 2022, future amortization of patents is expected as follows: 2023 $ 19,168 2024 6,493 2025 186 $ 25,847 Impairment of Long-lived Assets: The Company analyzes its long-lived assets (property, plant and equipment) and definitive-lived intangible assets (patents) for impairment, both individually and as a group, whenever events or changes in circumstances indicate the carrying amount of the assets may not be recoverable. Events that might cause impairment would include significant current period operating or cash flow losses associated with the use of a long-lived asset or group of assets combined with a history of such losses, significant changes in the manner of use of assets and significant negative industry or economic trends. An undiscounted cash flow analysis is calculated to determine if impairment exists. If impairment is determined to exist, any related loss is calculated using the difference between the fair value and the carrying value of the assets. During the years ended December 31, 2022 and 2021 , the Company did no t incur impairments of its manufacturing facilities and equipment . Equity Method Investment: The Company accounts for its investments in stock of other entities over which the Company has significant influence, but not control, using the equity method of accounting. Under the equity method of accounting, the Company increases its investment for contributions made and records its proportionate share of net earnings, declared dividends and partnership distributions based on the most recently available financial statements of the investee. The Company re-evaluates the classification at each balance sheet date and when events or changes in circumstances indicate that there is a change in the Company’s ability to exercise significant influence. The Company evaluates its equity method investments for potential impairment whenever events or changes in circumstances indicate that there is an other-than-temporary decline in the value of the investment. Declines in fair value that are deemed to be other-than-temporary are charged to Other income (expense), net. Related Party Payables: The Company accounts for fees due to board members in the related party payables account on the Balance Sheets. Convertible Notes : The Company issues, from time to time, convertible notes. Refer to Note 12 for further information. Convertible Preferred Stock: The Company evaluates its preferred stock instruments under FASB ASC 480, "Distinguishing Liabilities from Equity" to determine the classification, and thereby the accounting treatment, of the instruments. Refer to Notes 13 and 14 for further discussion on the classification of each instrument. Derivatives: The Company evaluates its financial instruments under FASB ASC 815, "Derivatives and Hedging" to determine whether the instruments contain an embedded derivative. When an embedded derivative is present, the instrument is evaluated for a fair value adjustment upon issuance and at the end of every reporting period. Any adjustments to fair value are treated as gains and losses in fair values of derivatives and are recorded in the Statements of Operations. Refer to Note 10 for further discussion on embedded derivatives. Product Warranties: The Company provides a limited warranty to the original purchaser of products against defective materials and workmanship. The Company also guarantees that standalone modules and PV integrated consumer electronics will achieve and maintain the stated conversion efficiency rating for certain products. Warranty accruals are recorded at the time of sale and are estimated based upon product warranty terms, historical experience and analysis of peer company product returns. The Company assesses the adequacy of its liabilities and makes adjustments as necessary based on known or anticipated warranty claims, or as new information becomes available. Leases: The Company determines if an arrangement is a lease or contains a lease at the inception of the contract. The Company accounts for non-lease components, such as certain taxes, insurance and common area maintenance, separate from the lease arrangement. Operating lease liabilities, which represent the Company’s obligation to make lease payments arising from the lease, and corresponding Operating lease right-of-use assets, which represent the Company’s right to use an underlying asset for the lease term, are recognized at the commencement date of the lease based on the present value of fixed future payments over the lease term. The Company utilizes the lease term for which it is reasonably certain to use the underlying asset, including consideration of options to extend or terminate the lease. Incentives received from landlords are recorded as a reduction to the lease right-of-use assets. The Company does not recognize lease right-of-use assets and corresponding lease liabilities for leases with initial terms of 12 months or less. The Company calculates the present value of future payments using the discount rate implicit in the lease, if available, or its incremental borrowing rate. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term at an amount equal to the lease payments in a similar economic environment. In determining the Company's operating lease right of use assets and operating lease liabilities, the Company applied these incremental borrowing rates to the minimum lease payments within the lease agreement. Revenue Recognition: Product revenue. The Company recognizes revenue for the sale of PV modules and other equipment sales at a point in time following the transfer of control of such products to the customer, which typically occurs upon shipment or delivery depending on the terms of the underlying contracts. For module and other equipment sales contracts that contain multiple performance obligations, the Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices, or estimates of such prices, and recognize the related revenue as control of each individual product is transferred to the customer. During the years ended December 31, 2022 and 2021 , the Company recognized product revenue of $ 694,286 and $ 607,783 , respectively. For the years ended December 31, 2022 and 2021, one customer’s revenue individually represented 82 % and 83 %, respectively, of the Company’s product total revenue. Milestone and engineering revenue. Each milestone and engineering arrangement is a separate performance obligation. The transaction price is estimated using the most likely amount method and revenue is recognized as the performance obligation is satisfied through achieving manufacturing, costs or engineering targets. During the year ended December 31, 2022, the Company recognized total milestone revenue of $ 528,500 . The Company did no t have Milestone and engineering revenue during the year ended December 31, 2021. Government contracts revenue. Revenue from government research and development contracts is generated under terms that are cost plus fee or firm fixed price. The Company generally recognizes this revenue over time using cost-based input methods, which recognize revenue and gross profit as work is performed based on the relationship between actual costs incurred compared to the total estimated costs of the contract. In applying cost-based input methods of revenue recognition, we use the actual costs incurred relative to the total estimated costs to determine our progress towards contract completion and to calculate the corresponding amount of revenue to recognize. Cost based input methods of revenue recognition are considered a faithful depiction of our efforts to satisfy long-term government research and development contracts and therefore reflect the performance obligations under such contracts. Costs incurred that do not contribute to satisfying the Company's performance obligations are excluded from our input methods of revenue recognition as the amounts are not reflective of transferring control under the contract. Costs incurred towards contract completion may include direct costs plus allowable indirect costs and an allocable portion of the fixed fee. If actual and estimated costs to complete a contract indicate a loss, provision is made currently for the loss anticipated on the contract. No government contract revenue was recognized for the years ended December 31, 2022 and 2021. As a practical expedient, the Company elects to exclude disclosures related to certain unsatisfied performance obligations. These performance obligations include the milestone performance obligations which are wholly unsatisfied as of December 31, 2022 . Receivables and Allowance for Doubtful Accounts: Trade accounts receivable are recorded at the invoiced amount as the result of transactions with customers. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the collectability of accounts receivable using analysis of historical bad debts, customer creditworthiness and current economic trends. Reserves are established on an account-by-account basis and are written off against the allowance in the period in which the Company determines that is it probable that the receivable will not be recovered. The Company bills the government under cost-based research and development contracts at provisional billing rates which permit the recovery of indirect costs. These rates are subject to audit on an annual basis by the government agencies’ cognizant audit agency. The cost audit may result in the negotiation and determination of the final indirect cost rates. In the opinion of management, re-determination of any cost-based contracts will not have a material effect on the Company’s financial position or results of operations. As of December 31, 2022 and 2021, the Company had an accounts receivable, net balance of $ 1,769 and $ 49,250 , respectively. As of December 31, 2022 and 2021, the Company had an allowance for doubtful accounts of $ 26,000 and $ 26,000 , respectively. The payment terms and conditions in customer contracts vary. Customers required to prepay are represented by deferred revenues, included in Accrued Liabilities on the Balance Sheets, until the Company’s performance obligations are satisfied. Invoiced customers are typically required to pay within 30 days of invoicing. Deferred revenue was as follows: Balance as of January 1, 2021 $ 307,500 Additions 22,500 Recognized as revenue ( 307,500 ) Balance as of December 31, 2021 22,500 Additions 229,813 Recognized as revenue ( 239,313 ) Balance as of December 31, 2022 $ 13,000 Shipping and Handling Costs: The Company classifies shipping and handling costs for products shipped to customers as a component of “Cost of revenues” on the Company’s Statements of Operations. Customer payments of shipping and handling costs are recorded as a component of Revenues. Share-Based Compensation: The Company measures and recognizes compensation expense for all share-based payment awards made to employees, officers, directors, and consultants based on estimated fair values. The value of the portion of the award that is ultimately expected to vest, net of estimated forfeitures, is recognized as expense on a straight-line basis, over the requisite service period in the Company’s Statements of Operations. Forfeitures are estimated at the time of grant and revised, as necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company estimates the fair value of its restricted stock awards as its stock price on the grant date. Research, Development and Manufacturing Operations Costs: Research, development and manufacturing operations expenses were $ 5,975,921 and $ 4,140,319 for the years ended December 31, 2022 and 2021 , respectively. Research, development and manufacturing operations expenses include: 1) technology development costs, which include expenses incurred in researching new technology, improving existing technology and performing federal government research and development contracts, 2) product development costs, which include expenses incurred in developing new products and lowering product design costs, and 3) pre-production and production costs, which include engineering efforts to improve production processes, material yields and equipment utilization, and manufacturing efforts to produce saleable product. Research, development and manufacturing operations costs are expensed as incurred, with the exception of costs related to inventoried raw materials, work-in-process and finished goods, which are expensed as cost of revenue as products are sold. Marketing and Advertising Costs: Marketing and advertising costs are expensed as incurred. Marketing and advertising expenses were $ 7,605 and $ 8,912 for the years ended December 31, 2022 and 2021 , respectively. Income Taxes: Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates as of the date of enactment. Interest and penalties, if applicable, would be recorded in operations. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years (2019-2022) in these jurisdictions. The Company believes its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company’s financial condition, results of operations, or cash flows. Therefore, no reserves for uncertain income tax positions have been recorded. Earnings per Share: Earnings per share (“EPS”) are the amount of earnings attributable to each share of common stock. Basic EPS has been computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period. Income available to common stockholders includes dividends on cumulative preferred stock (whether or not earned). Diluted earnings per share have been computed by dividing net income adjusted on an if-converted basis for the period by the weighted average number of common shares and potentially dilutive common share outstanding (which consist of options and convertible securities using the treasury stock method or the if-converted method, as applicable, to the extent they are dilutive). Approximately 1.4 million dilutive shares and 3.9 million warrants for the year ended December 31, 2022 and approximately 28.2 million dilutive shares for the year ended December 31, 2021 were omitted because they were anti-dilutive. Fair Value Estimates: Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses fair value hierarchy based on three levels of inputs, of which, the first two are considered observable and the last unobservable, to measure fair value: • Level 1 – Quoted prices in active markets for identical assets or liabilities. • Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Certain long-lived assets and current liabilities have been measured at fair value on a recurring and non-recurring basis. The carrying amount of our long-term debt outstanding approximates fair value because the Company's current borrowing rate does not materially differ from market rates for similar bank borrowings and are considered to be Level 2. The carrying value for cash and cash equivalents, accrued expenses and other assets and liabilities approximate their fair values due to their short maturities. Reclassifications: Certain prior year balances have been reclassified to conform to current year presentation. Specifically, prior year accrued expenses was disaggregated to conform to the current year presentation. Recently Issued Accounting Standards In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging Contracts in Entity s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity s Own Equity . ASU 2020-06 will simplify the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 also amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. ASU 2020-06 will be effective for smaller reporting public companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. Management is evaluating the impact of this ASU on the Company’s financial statement presentation. Other new pronouncements issued but not effective as of December 31, 2022 are not expected to have a material impact on the Company’s financial statements.

LIQUIDITY, CONTINUED OPERATIONS

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Liquidity And Continued Operations [Abstract]
LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	NOTE 4. LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN The Company is currently focusing on integrating its PV products into scalable and high value markets which includes agrivoltaics, aerospace, etc. and has limited PV production at its manufacturing facility. The Company does not expect that sales revenue and cash flows will be sufficient to support operations and cash requirements until it has fully implemented its relaunch strategy. During the year ended December 31, 2022 the Company used $ 10,506,575 in cash for operations. As of December 31, 2022, the Company had $ 662,321 in accounts and related party payables and $ 559,060 in interest payable. Additionally, projected product revenues are not anticipated to result in a positive cash flow position for the year 2023 overall and, as of December 31, 2022, the Company has a working capital of $ 7,470,521 . Although the Company has working capital, additional financing will be required for the Company to reach a level of sufficient sales to achieve profitability. The Company continues to seek additional funding through strategic or financial investors, but there is no assurance the Company will be able to raise additional capital on acceptable terms or at all. If the Company's revenues do not increase rapidly, and/or additional financing is not obtained, the Company will be required to significantly curtail operations to reduce costs and/or sell assets. Such actions would likely have an adverse impact on the Company's future operations. As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern. Management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS On September 15, 2021, the Company entered into a Long-Term Supply and Joint Development Agreement (“JDA”) with TubeSolar, a significant stakeholder in the Company. Under the terms of the JDA, the Company will produce, and TubeSolar will purchase, thin-film PV foils (“PV Foils”) for use in TubeSolar’s solar modules for agricultural photovoltaic (“APV”) applications that require solar foils for its production. Additionally, the Company will receive (i) up to $ 4 million of non-recurring engineering (“NRE”) fees, (ii) up to $ 13.5 million of payments upon achievement of certain agreed upon production and cost structure milestones and (iii) product revenues from sales of PV Foils to TubeSolar. The JDA has no fixed term, and may only be terminated by either party for breach. The Company recognized $ 512,000 of NRE revenue and $ 3,000 product revenue under the JDA during the year ended December 31, 2022. The Company recognized $ 40,000 in product revenue from TubeSolar during the year ended December 31, 2021. The Company and TubeSolar also established Ascent Solar Technologies Germany GmbH (“Ascent Germany”), in which TubeSolar holds of 30 % of the entity. Ascent Germany was established to operate a PV manufacturing facility in Germany that will produce and deliver PV Foils exclusively to TubeSolar. Until Ascent Germany’s facility is fully operational, PV Foils will be manufactured in the Company’s existing facility in Thornton, Colorado. The parties expect to jointly develop next generation tooling for use in manufacturing PV Foils at the JV facility. The Company accounts for this investment as an equity method investment as it does not have control of this entity, but does have significant influence over the activities that most significantly impact the entity’s operations and financial performance. The Company contributed $ 83,559 and $ 21,205 to Ascent Germany during the years ended December 31, 2022 and 2021, respectively. The Company currently cannot quantify its maximum exposure in this entity.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property Plant And Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 6. PROPERTY, PLANT AND EQUIPMENT The following table summarizes property, plant and equipment as of December 31, 2022 and 2021: As of December 31, 2022 2021 Furniture, fixtures, computer hardware and computer software $ 482,235 $ 473,448 Leasehold improvements 87,957 $ 45,000 Manufacturing machinery and equipment 21,739,504 21,818,624 Manufacturing machinery and equipment, in progress 280,473 88,863 Depreciable property, plant and equipment 22,590,169 22,425,935 Less: Accumulated depreciation and amortization ( 22,038,508 ) ( 22,146,273 ) Net property, plant and equipment $ 551,661 $ 279,662 Depreciation expense for the years ended December 31, 2022 and 2021 was $ 56,477 and $ 19,423 , respectively. Depreciation expense is recorded under “Depreciation and amortization expense” in the Statements of Operations.

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
OPERATING LEASES	NOTE 7. OPERATING LEASES The Company’s operating leases are primarily comprised of approximately 100,000 rentable square feet for its manufacturing and operations and a Company car. The building lease term is for 88 months commencing on September 21, 2020 at a rent of $ 50,000 per month including taxes, insurance and common area maintenance until December 31, 2020. Beginning January 1, 2021, the rent adjusted to $ 80,000 per month on a triple net basis and shall increase at an annual rate of 3 % per annum until December 31, 2027. As of December 31, 2022 and 2021, assets and liabilities related to the Company's lease were as follows: As of December 31, 2022 2021 Operating lease right-of-use assets, net $ 4,324,514 $ 4,984,688 Current portion of operating lease liability 733,572 646,742 Non-current portion of operating lease liability 3,827,878 4,532,490 During the years ended December 31, 2022 and 2021 the Company recorded operating lease costs included in Selling, general, and administrative expenses on the Statement of Operations of $ 1,042,346 and $ 1,033,570 , respectively. Future maturities of the operating lease liability are as follows: 2023 $ 1,029,633 2024 1,060,187 2025 1,090,196 2026 1,112,903 2027 1,146,291 Total lease payments $ 5,439,210 Less amounts representing interest $ ( 877,760 ) Present value of lease liability $ 4,561,450 The remaining weighted average lease term and discount rate of the operating lease is 59.8 months and 7.0 % respectively.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 8. INVENTORIES Inventories consisted of the following at December 31, 2022 and 2021: As of December 31, 2022 2021 Raw materials $ 577,799 $ 575,154 Work in process 37,351 15,803 Finished goods 133 1,215 Total $ 615,283 $ 592,172

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 9. NOTES PAYABLE Prior to 2020, the Company entered into an agreement with A vendor (“Vendor”) to convert the balance of their account into a note payable in the amount of $ 250,000 . The note bears interest of 5 % per annum and matured on February 28, 2018. As of December 31, 2022, the Company had not made any payments on this note, the accrued interest was $ 68,836 , and the note is due upon demand. This note is recorded as Other payable in the Balance Sheets.

SECURED PROMISSORY NOTE

SECURED PROMISSORY NOTE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SECURED PROMISSORY NOTE	NOTE 10. SECURED PROMISSORY NOTE Global Ichiban Secured Promissory Notes As of January 1, 2021, the Company had an outstanding secured convertible promissory notes issued to Global Ichiban Limited (“Global”) with a principal amount of $ 5,800,000 (“GI Note”) and remaining discount of $ 394,363 . Principal on the GI Note, if not converted, would be payable in a lump sum on September 30, 2022 . The GI Note does not bear any accrued interest but bears a default interest rate of 18 % in the event of a default. The GI Note is secured by a lien on substantially all of the Company’s assets pursuant to the Security Agreement dated November 30, 2017 (the “Security Agreement”) entered into between the Company and Global. On March 9, 2021 , the Company entered into a settlement agreement (“Settlement”) with Global. Pursuant to the Settlement, the Company issued 33,600 shares of Common Stock of the Company to Global in exchange for the cancellation of the remaining GI Note of $ 5,800,000 . The conversion option associated with the GI Note was deemed to include an embedded derivative that required bifurcation and separate accounting under ASC Topic 815, Derivative and Hedging . As such, the Company ascertained the value of the conversion option as if separate from the convertible issuance and recorded that value as a derivative liability. The fair value measurements rely primarily on Company-specific inputs and the Company’s own assumptions. With the absence of observable inputs, the Company determined these recurring fair value measurements reside primarily within Level 3 of the fair value hierarchy. The derivative associated with the notes approximates management’s estimate of the fair value of the embedded derivative liability based on using a Monte Carlo simulation following a Geometric Brownian Motion. Management assessed the fair value of this embedded derivative, as of January 1, 2021, using the following assumptions: annual volatility of 62 %, and a dividend yield of 0 %. As a result of the fair value assessment, the Company valued the derivative liability at $ 5,303,984 as of January 1, 2021. On March 9, 2021, as a result of the Settlement, the entire GI Note was canceled and the Company recorded an aggregate net gain of $ 5,303,984 as “Change in fair value of derivatives and gain/loss on extinguishment of liabilities, net” in the Statement of Operations to properly reflect that the value of the embedded derivative had been eliminated.

PROMISSORY NOTES

PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 11. PROMISSORY NOTES SBA PPP On April 17, 2020, the Company obtained a PPP Loan from Vectra Bank Colorado (“Vectra”) in the aggregate amount of $ 193,200 , which was established under the CARES Act, as administered by the Small Business Association (“SBA”). Under the terms of the CARES Act and the PPP, all or a portion of the principal amount of the PPP Loan is subject to forgiveness so long as, over the 24-week period following the Company’s receipt of the proceeds of the PPP Loan, the Company uses those proceeds for payroll costs, rent, utility costs or the maintenance of employee and compensation levels. The PPP Loan is unsecured, guaranteed by the SBA, and has a two-year term, maturing on April 17, 2022 . Interest accrues on the loan beginning with the initial disbursement; however, payments of principal and interest are deferred until Vectra’s determination of the amount of forgiveness applied for by the Company is approved by the SBA. If the Company does not apply for forgiveness within 10 months after the last day of the covered period (defined, at the Company’s election as 24 weeks), such payments will be due that month. On September 4, 2021, the Company received notification from Vectra that the SBA has forgiven the PPP loan. The Company recognized $ 195,852 of forgiven principal and accrued interest in Change in fair value of derivatives and gain/(loss) on extinguishment of liabilities, net in the Statements of Operations.

CONVERTIBLE NOTES

CONVERTIBLE NOTES	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	NOTE 12. CONVERTIBLE NOTES The following tables provide a summary of the activity of the Company's convertible notes: Principal New Notes Notes Principal Less: Net BD1 Notes $ 10,500,000 $ — $ ( 600,000 ) $ — $ 9,900,000 $ ( 2,210,182 ) $ 7,689,818 Crowdex Note 250,000 — — ( 250,000 ) — — — Nanyang Note — — 600,000 ( 100,000 ) 500,000 ( 112,971 ) 387,029 $ 10,750,000 $ — $ — $ ( 350,000 ) $ 10,400,000 $ ( 2,323,153 ) $ 8,076,847 Principal New Notes Notes Principal Less: Net BD1 Notes $ 9,900,000 $ — $ ( 2,000,000 ) $ ( 7,900,000 ) $ — $ — $ — Nanyang Note 500,000 — 1,000,000 ( 1,500,000 ) — — — Fleur — — 1,000,000 ( 1,000,000 ) — — — Sabby — 7,500,000 — ( 107,101 ) 7,392,899 ( 4,777,643 ) 2,615,256 L1 — 7,500,000 — — 7,500,000 ( 4,846,857 ) 2,653,143 $ 10,400,000 $ 15,000,000 $ — $ ( 10,507,101 ) $ 14,892,899 $ ( 9,624,500 ) $ 5,268,399 BD1 Convertible Note On December 18, 2020 , the Company entered into a securities exchange agreement (“BD1 Exchange Agreement”) with BD1, who had previously acquired $ 6,252,000 of principal of existing unsecured debt and $ 1,145,000 of accrued interest from a number of investors. Pursuant to the terms of the BD1 Exchange Agreement, BD1 agreed to surrender and exchange all of its outstanding promissory notes with principal balances of approximately $ 10.4 million (including accrued interest and default penalties). In exchange, the Company issued to BD1 two unsecured convertible notes with an aggregate principal amount of $ 10,500,000 (“BD1 Exchange Notes”). The BD1 Exchange Notes do not bear any interest, and will mature on December 18, 2025 . BD1 has the right, at any time until the BD1 Exchange Notes are fully paid, to convert any outstanding and unpaid principal into shares of Common Stock at a fixed conversion price equal to $ 0.50 per share. Accordingly, the Company would issue 21,000,000 shares of Common Stock upon a full conversion of the BD1 Exchange Notes. On August 13, 2021, BD1 assigned $ 600,000 of its outstanding principal balance to Nanyang Investment Management Pte Ltd (“Nanyang”). As of December 31, 2021, BD1 held notes with an aggregate principal amount of $ 9,900,000 convertible to 19,800,000 shares of common stock. On January 3, 2022, BD1 assigned $ 1,000,000 of its convertible notes to Fleur Capital Pte Ltd (“Fleur”). On January 21, 2022, BD1 assigned $ 1,000,000 of its convertible notes to Nanyang . The aggregate remaining principal balance held by BD1 after these assignments was $ 7,900,000 . On February 1, 2022, BD1 converted all of their remaining $ 7,900,000 aggregate outstanding principal amount into 15,800,000 shares of common stock. The remaining discount of approximately $ 1,721,000 was charged to interest expense upon conversion. Nanyang Convertible Note On August 13, 2021, as discussed above, BD1 assigned $ 600,000 of the BD1 Exchange Notes to Nanyang. This note does not bear any interest and will mature on December 18, 2025 . Nanyang has the right, at any time until the note is fully paid, to convert any outstanding and unpaid principal into share of common stock at a fixed conversion price equal to $ 0.50 per share. Accordingly, the Company would issue 1,200,000 common shares upon full conversion of this note. Shares of common stock may not be issued pursuant to this note if, after giving effect to the conversion or issuance, Nanyang, together with its affiliates, would beneficially own in excess of 4.99 % of the outstanding shares of the Company’s common stock. On October 13, 2021, $ 100,000 of Nanyang’s convertible notes were converted into 200,000 shares of common stock. As of December 31, 2021, Nanyang held notes with an aggregate principal amount of $ 500,000 convertible to 1,000,000 shares of common stock. On January 21, 2022, as discussed above, BD1 assigned $ 1,000,000 of the BD1 Convertible Notes to Nanyang. This note does not bear any interest and will mature on December 18, 2025 . Nanyang has the right, at any time until the note is fully paid, to convert any outstanding and unpaid principal into shares of common stock at a fixed conversion price equal to $ 0.50 per share. Shares of common stock may not be issued pursuant to this note if, after giving effect to the conversion or issuance, Nanyang, together with its affiliates, would beneficially own in excess of 4.99 % of the outstanding shares of the Company’s common stock. The discount on the principal is charged to interest expense, ratably, over the life of the note. On February 2, 2022, Nanyang converted $ 600,000 of their convertible notes into 1,200,000 shares of common stock. The associated discount on the converted portion of the notes of approximately $ 133,000 was charged to interest expense. In July 2022, the Company and Nanyang agreed to waive the 4.99 % cap on securities beneficially owned by Nanyang and its affiliates. On July 11, 2022, Nanyang converted all of their remaining $ 900,000 balance of their convertible notes into 1,800,000 shares of common stock. The remaining associated discount of approximately $ 176,000 on the note was charged to interest expense. Fleur Convertible Note On January 21, 2022, as discussed above, BD1 assigned $ 1,000,000 of the BD1 Convertible Notes to Fleur. This note does not bear any interest and will mature on December 18, 2025 . Fleur has the right, at any time until the note is fully paid, to convert any outstanding and unpaid principal into shares of common stock at a fixed conversion price equal to $ 0.50 per share. Shares of common stock may not be issued pursuant to this note if, after giving effect to the conversion or issuance, Fleur, together with its affiliates, would beneficially own in excess of 4.99 % of the outstanding shares of the Company’s common stock. The discount on the principal is charged to interest expense, ratably, over the life of the note. On February 2, 2022, Fleur converted $ 700,000 of their convertible notes into 1,400,000 shares of common stock. The associated discount on the converted portion of the notes of approximately $ 155,000 was charged to interest expense. The discount on the remaining principal will be charged to interest expense, ratably, over the life of the note. In July 2022, the Company and Fleur agreed to waive the 4.99 % cap on securities beneficially owned by Fleur. On July 11, 2022, Fleur converted all of their remaining $ 300,000 balance of their convertible notes into 600,000 shares of common stock. The remaining associated discount of approximately $ 59,000 on the note was charged to interest expense. Sabby / L1 Convertible Note On December 19, 2022, the Company entered into a Securities Purchase Contract (the “Purchase Contract”) with two institutional investors (each, an “Investor” and collectively, the “Investors”) for the issuance of $ 12,500,000 in aggregate principal amount of Senior Secured Original Issue 10 % Discount Convertible Advance Notes, for a purchase price of $ 11,250,000 in cash, net of an original issuance discount of $ 1,250,000 (the “Registered Advance Notes”), which matures in 18 month s, bears 4.5 % interest per annum, payable, at the option of the Company, in kind or in cash, subject to certain conditions, and is convertible, at the option of the holders from time to time, into shares of the Company’s Common Stock, or repayable in cash at maturity. Under the Purchase Contract, in a concurrent private placement (the “Private Placement”), the Company issued to the Investors an additional $ 2,500,000 in aggregate principal amount of Senior Secured Original Issue 10 % Discount Convertible Advance Notes, for a purchase price of $ 2,250,000 in cash, net of an original issuance discount of $ 250,000 (the “Private Placement Advance Notes” and, together with the Registered Advance Notes, the “Advance Notes”), which matures in 18 months , bears 4.5 % interest per annum, payable, at the option of the Company, in kind or in cash, subject to certain conditions, and is convertible, at the option of the holders from time to time, into shares of the Company’s Common Stock, or repayable in cash at maturity. The Advanced Notes are also secured by a pledge of all assets of the Company pursuant to a Security Agreement, dated as of December 19, 2022 and can be converted, at the option of the Investors, into shares of the Company’s Common Stock at a conversion price, which is equal to the lower of (1) a 30 % premium to the average of the five most recent daily volume weighted average price (“VWAPs”) of the Common Stock as measured on the day prior to the issuance of the Registered Advance Notes (the “Fixed Conversion Price”) and (2) 92.5 % of the three lowest VWAPs of the Common Stock on the 10 trading days preceding delivery of a Conversion Notice by an Investor. The conversion price cannot be less than $ 0.57 if required in accordance with the rules and regulations of Nasdaq. An Investor (together with its affiliates) may not convert any portion of such Investor’s Advance Notes to the extent that the Investor would beneficially own more than 4.99 % of the Company’s outstanding shares of Common Stock after conversion, except that upon at least 61 days prior notice from the Investor to the Company, the Investor may increase the maximum amount of its beneficial ownership of the Company’s outstanding shares of Common Stock after converting the holder’s Advance Notes to up to 9.99 % of the number of shares of Common Stock outstanding immediately after giving effect to the conversion. Additionally, the Investors have the option to require early prepayment of the principal amount of the Registered Advance Notes in cash from up to 30 % of the gross proceeds of any subsequent issuance by the Company, for cash, of shares of the Company’s Common Stock or convertible securities, or any combination of units thereof. The Company, pursuant to the terms in the Purchase Contract, 210 days after the date of the Purchase Contract, may request that one of the Investors (the “Additional Advance Notes Investor”) acquire from the Company for a purchase price equal to 90 % of the principal amounts thereof, additional Advance Notes (the “Additional Advance Notes”) to be issued in a registered direct offering in an aggregate principal amount not to exceed $ 1,000,000 (or, with the consent of the Additional Advance Notes Investor, $ 2,000,000 ) in any given month, up to an aggregate principal amount of $ 35,000,000 of Additional Advance Notes, provided, however, that no more than one Additional Advance Note may be issued during any 30-day period . The Company also issued to the Investors warrants to purchase up to 2,513,406 shares of Common Stock (the “Warrants”), which have a five-year term and an exercise price of $ 3.93 per share, in each case subject to adjustment in accordance with the terms thereof. The Warrants are exercisable for cash. If, at the time the holder exercises any Warrants, a registration statement registering the issuance of the shares of Common Stock underlying the Warrants is not then effective or available for the issuance of such shares, then the Warrants may be net exercised on a cashless basis according to a formula set forth in the Warrants. There were 2,513,406 warrants outstanding as of December 31, 2022. On December 19, 2022, the Company received $ 13,500,000 of gross proceeds from the Investors. The $ 13,500,000 was allocated between the Advanced Notes and Warrants purchased based on the relative fair value of these instruments. The fair value of the Advanced Notes was estimated as the proceeds received and the fair value of the Warrants was determined using the Black Scholes model using the following inputs and are both considered to be Level 2 inputs on the fair value hierarchy: Warrants Expected stock price volatility 129.5 % Dividend yield 0 % Risk-free interest rate 3.7 % Expected life of the warrants (in years) 2.5 Additionally, the Company determined the conversion feature was beneficial to the Investors at the date of issuance. The Company allocated a portion of the proceeds to the beneficial conversion feature ("BCF") based on its intrinsic value. The Company then allocated transaction costs based on these allocations resulting in the following allocation of proceeds: Gross Amoumt Allocation Original Note Discount Transaction Costs Net Amount Convertible Debt $ 15,000,000 $ ( 7,480,058 ) $ ( 1,500,000 ) $ ( 930,678 ) $ 5,089,264 Warrants — 2,990,029 — ( 462,256 ) 2,527,773 BCF — 4,490,029 — ( 694,155 ) 3,795,874 $ 15,000,000 $ — $ ( 1,500,000 ) $ ( 2,087,089 ) $ 11,412,911 The discount on the note is recorded as interest expense ratably over the term of the note. During the year ended December 31, 2022, an Investor converted $ 107,101 principal into 70,000 shares of Common Stock. Interest payable on the Advance Notes, as of December 31, 2022 is approximately $ 22,100 .

SERIES A PREFERRED STOCK

SERIES A PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Series A Preferred Stock	NOTE 13. SERIES A PREFERRED STOCK Holders of Series A Preferred Stock are entitled to cumulative dividends at a rate of 8 % per annum when and if declared by the Board of Directors at its sole discretion. The dividends may be paid in cash or in the form of common stock (valued at 10 % below market price, but not to exceed the lowest closing price during the applicable measurement period), at the discretion of the Board of Directors. The dividend rate on the Series A Preferred Stock is indexed to the Company's stock price and subject to adjustment. The Series A Preferred Stock may be converted into shares of common stock at the option of the Company if the closing price of the common stock exceeds $ 1,160,000 , as adjusted, for twenty consecutive trading days, or by the holder at any time. The Company has the right to redeem the Series A Preferred Stock at a price of $ 8.00 per share, plus any accrued and unpaid dividends. At December 31, 2022, the preferred shares were not eligible for conversion to common shares at the option of the Company. The holder of the preferred shares may convert to common shares at any time. After making adjustment for the Company’s prior reverse stock splits, all 48,100 outstanding Series A preferred shares are convertible into less than one common share. Upon any conversion (whether at the option of the Company or the holder), the holder is entitled to receive any accrued but unpaid dividends. Except as otherwise required by law (or with respect to approval of certain actions), the Series A Preferred Stock shall have no voting rights. Upon any liquidation, dissolution or winding up of the Company, after payment or provision for payment of debts and other liabilities of the Company, the holders of Series A Preferred Stock shall be entitled to receive, pari passu with any distribution to the holders of common stock of the Company, an amount equal to $8.00 per share of Series A Preferred Stock plus any accrued and unpaid dividends. As of December 31, 2022, there were 48,100 shares of Series A Preferred Stock outstanding and accrued and unpaid dividends of $ 465,501 .

SERIES 1A PREFERRED STOCK

SERIES 1A PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Series 1A Preferred Stock	NOTE 14. SERIES 1A PREFERRED STOCK Each share of Series 1A Preferred Stock has an original issue price of $ 1,000 per share. Shares of the Series 1A Preferred Stock are convertible into common stock at a fixed conversion price equal to $ 0.50 per common share, subject to standard ratable anti-dilution adjustments. Outstanding shares of Series 1A Preferred Stock are entitled to vote together with the holders of common stock as a single class (on an as-converted to common stock basis) on any matter presented to the stockholders of the Company for their action or consideration at any meeting of stock holders (or written consent of stockholders in lieu of meeting). Holders of the Series 1A Preferred Stock are not entitled to any fixed rate of dividends. If the Company pays a dividend or otherwise makes a distribution payable on shares of common stock, holders of the Series 1A Preferred Stock will receive such dividend or distribution on an as-converted to common stock basis. There are no specified redemption rights for the Series 1A Preferred Stock. Upon liquidation, dissolution or winding up, holders of Series 1A Preferred Stock will be entitled to be paid out of the Company’s assets, prior to the holders of our common stock, an amount equal to $ 1,000 per share plus any accrued but unpaid dividends (if any) thereon. As of January 1, 2021, Crowdex Investment, LLC ("Crowdex") owned 1,300 shares of Series 1A Preferred Stock. On February 1, 2022, Crowdex converted their 1,300 shares of Series 1A Preferred Stock into 2,600,000 shares of common stock. On January 4, 2021, the Company entered into a securities purchase agreement (“Series 1ATranche 2 SPA”) with TubeSolar. Pursuant to the Series 1A Tranche 2 SPA, the Company sold 2,500 shares of Series 1A Preferred Stock to TubeSolar and received $ 2,500,000 of gross proceeds on January 5, 2021. During the year ended December 31, 2021, TubeSolar converted 100 shares of Series 1A Preferred Stock into 200,000 shares of common stock. On February 1, 2022 TubeSolar converted their remaining 2,400 shares of Series 1A Preferred Stock into 4,800,000 shares of common stock.

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 15. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock At, the Company had 500 million shares of common stock, $ 0.0001 par value, authorized for issuance. Each share of common stock has the right to one vote. As of December 31, 2022, the Company had 34,000,812 shares of common stock outstanding. The Company has not declared or paid any dividends related to the common stock through December 31, 2022. On March 4, 2021, Baybridge purchased 15,000 shares of the Company’s common stock for an aggregate purchase price of $ 3,000,000 . On August 2, 2021, the Company entered into a common stock purchase agreement (“Common Stock SPA”) with BD1 for the placement of 133,333 shares of the Company’s common stock for an aggregate purchase price of $ 10,000,000 . The first tranche of 66,667 shares for $ 5,000,000 closed on September 2, 2021 and the second tranche closed on November 5, 2021. Private Placement Offering On August 4, 2022, the Company received $ 1,000,000 of gross proceeds pursuant to an unsecured convertible promissory note (the “Bridge Note”) sold and issued to Lucro Investments VCC – ESG Opportunities Fund (“Lucro”), an affiliate of Fleur. The Bridge Note matures on February 3, 2023 (the “Maturity Date”) and does not bear interest (except in the event of a default). If the Company completes a “Qualified Financing”, the $ 1 million outstanding principal amount of the Bridge Note will automatically convert into the type of securities offered by the Company in the Qualified Financing on the same pricing, terms and conditions as specified in the Qualified Financing. A Qualified Financing is defined as (i) the Company’s issuance and sale of shares of its equity or equity-linked securities to investors, (ii) on or before the Maturity Date, (iii) in a financing with total proceeds to the Company of at least $ 5,000,000 (inclusive of the conversion of the $ 1,000,000 Bridge Note), and (iv) which financing would result in the listing of the Company’s common stock on the Nasdaq Capital Market (“Nasdaq”). On August 8, 2022, the Company entered into a securities purchase agreement (“SPA”) with Lucro for the private placement (the “Common Stock Private Placement”) of an aggregate of 943,397 shares (the “Shares”) of the Company’s common stock and warrants exercisable for up to an additional 1,415,095 shares of Common Stock (the “Warrants”). The Shares and Warrants were sold in units (the “Units”) at a fixed price of $ 5.30 per Unit. Each Unit consists of (i) one Share and (ii) Warrants exercisable for 1.5 shares of Common Stock. Each Warrant is exercisable for five years at an exercise price of $ 5.30 per one share of Common Stock. The holder may not exercise the Warrants to the extent that, after giving effect to such exercise, the holder would beneficially own in excess of 9.99 % of the shares of Common Stock outstanding, or, at the holder’s election on not less than 61 days notice, 19.99 %. The Warrants are exercisable for cash. If, at the time the holder exercises any Warrants, a registration statement registering the issuance of the shares of Common Stock underlying the Warrants is not then effective or available for the issuance of such shares, then the Warrants may be net exercised on a cashless basis according to a formula set forth in the Warrants. There were 1,415,905 warrants outstanding at December 31, 2022. On August 19, 2022, the Company received $ 4,000,000 of gross proceeds from the Common Stock Private Placement and the $ 1,000,000 Bridge Note was canceled and converted into Common Stock and Warrants. The $ 5,000,000 was allocated between the Common Stock and Warrants purchased based on the relative fair value of these instruments. The fair value of the Common Stocks was determined using the closing price of the stock at close if the SPA (Level 1 on the fair value hierarchy) and the fair value of the Warrants was determined using the Black Scholes model using the following inputs (Level 2 on the fair value hierarchy): Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5 Warrants As of December 31, 2022, there are 3,929,311 outstanding warrants with exercise prices between $ 3.93 and $ 5.30 per share. Preferred Stock December 31, 2022 , the Company had 25,000,000 shares of preferred stock, $ 0.0001 par value, authorized for issuance. Preferred stock may be issued in classes or series. Designations, powers, preferences, rights, qualifications, limitations and restrictions are determined by the Company’s Board of Directors. The following table summarizes the designations, shares authorized, and shares outstanding for the Company’s Preferred Stock: Preferred Stock Series Designation Shares Shares Series A 750,000 48,100 Series 1A 5,000 — Series B-1 2,000 — Series B-2 1,000 — Series C 1,000 — Series D 3,000 — Series D-1 2,500 — Series E 2,800 — Series F 7,000 — Series G 2,000 — Series H 2,500 — Series I 1,000 — Series J 1,350 — Series J-1 1,000 — Series K 20,000 — Series A Preferred Stock Refer to Note 13 for Series A Preferred Stock activity. Series 1A Preferred Stock Refer to Note 14 for Series 1A Preferred Stock activity. Series B-1, B-2, C, D, D-1, E, F, G, H, I, J, J-1, and K Preferred Stock There were no transactions involving the Series B-1, B-2, C, D, D-1, E, G, H, I, J, J-1, or K during the years ended December 31, 2022 and 2021.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 16. SHARE-BASED COMPENSATION On September 21, 2022, the Company’s Board of Directors appointed Jeffrey Max as the Company’s new Chief Executive Officer and granted an inducement grant of restricted stock units (“RSUs”) for an aggregate of 3,534,591 shares of Ascent’s common stock. 20 % of the RSUs are fully vested upon grant. The remaining 80 % of the RSUs vests in equal monthly increments over the next 36 months. Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Max’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Max without good reason. The estimated fair value of the restricted stock unit is $ 5.37 , the closing price at grant date. The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of September 30, 2024. On December 12, 2022, the Company’s Board of Directors appointed Paul Warley as the Company’s new Chief Financial Officer and granted him an inducement grant of RSUs for an aggregate of 700,000 shares of Ascent’s common stock. 20 % of the RSUs are fully vested upon grant. The remaining 80 % of the RSUs vests in equal monthly increments over the next 36 months. Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Warley’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Warley without good reason. The estimated fair value of the restricted stock unit is $ 2.98 , the closing price at grant date. The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of December 31, 2024. The Company recognized share-based compensation expense related to restricted stock grants of $ 5,478,734 for the year ended December 31, 2022. Total unrecognized share-based compensation expense from unvested restricted stock as of December 31, 2022 was approximately $ 15,588,000 is expected to be recognized over a weighted average period of approximately 33.5 months. As of December 31, 2022, 3,152,033 shares were expected to vest in the future. The following table summarizes non-vested restricted stock and the related activity as of and for the year ended December 31, 2022: Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2022 — $ — Granted 4,234,591 4.97 Vested ( 1,082,558 ) 5.06 Non-vested at December 31, 2022 3,152,033 $ 4.95

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 17. INCOME TAXES The Company records income taxes using the liability method. Under this method, deferred tax assets and are computed for the expected future impact of temporary differences between the financial statement and income tax bases of assets and liabilities using current income tax rates and for the expected future tax benefit to be derived from tax loss and tax credit carryforwards. ASC 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold before a benefit is recognized in the financial statements. At December 31, 2022 , the Company had $ 233.6 million of cumulative net operating loss carryforwards for federal income tax purposes that were available to offset future taxable income through the year 2037. At December 31, 2022 , the Company had $ 74.7 million of cumulative net operating loss carryforwards for federal income tax purposes that were available to offset future taxable income indefinitely. Under the Internal Revenue Code, the future utilization of net operating losses may be limited in certain circumstances where there is a significant ownership change. The Company prepared an analysis for the year ended December 31, 2012 and determined that a significant change in ownership had occurred as a result of the cumulative effect of the sales of common stock through its offerings. Such change limited the Company’s utilizable net operating loss carryforwards to $ 298.4 million for the year ended December 31, 2022. Available net operating loss carryforwards may be further limited in the event of another significant ownership change. Deferred income taxes reflect an estimate of the cumulative temporary differences recognized for financial reporting purposes from that recognized for income tax reporting purposes. At December 31, 2022 and 2021, the components of these temporary differences and the deferred tax asset were as follows: As of December 31, 2022 2021 Deferred Tax Asset Accrued expenses $ 388,000 $ 104,000 Inventory allowance 83,000 98,000 Other 7,000 5,000 Operating lease liability 1,122,000 1,280,000 Tax effect of NOL carryforward 76,089,000 74,167,000 Share-based compensation 1,348,000 — Depreciation ( 52,000 ) 596,000 Section 174 costs 355,000 — Warranty reserve 5,000 5,000 Gross Deferred Tax Asset 79,345,000 76,255,000 Valuation allowance ( 78,261,000 ) ( 75,003,000 ) Net Deferred Tax Asset $ 1,084,000 $ 1,252,000 Operating lease right-of-use asset, net ( 1,064,000 ) ( 1,231,000 ) Amortization ( 20,000 ) ( 21,000 ) Net Deferred Tax Liability $ ( 1,084,000 ) $ ( 1,252,000 ) Total — — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical losses and projections of future taxable income over the periods in which the deferred tax assets are deductible, management believes it is not more-likely-than-not that the Company will realize the benefits of these deductible differences at December 31, 2022 . The Company’s deferred tax valuation allowance of $ 78.3 million reflected above is an increase of $ 3.3 million from the valuation allowance reflected as of December 31, 2021 of $ 75.0 million. As of December 31, 2022 , the Company has no t recorded a liability for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax (benefit)/expense. No interest and penalties related to uncertain tax positions were accrued at December 31, 2022. The Company’s effective tax rate for the years ended December 31, 2022 and 2021 differs from the statutory rate due to the following (expressed as a percentage of pre-tax income): 2022 2021 Federal statutory rate 21.0 % 21.0 % State statutory rate 3.1 % 5.4 % Permanent tax differences ( 2.9 ) % ( 3.9 ) % Derivative/Warrant Revaluation — % — % Debt Discount — % 12.7 % Deferred true-ups ( 3.3 ) % 4.9 % Deferred rate change ( 1.4 ) % — % Other — % 0.7 % Change in valuation allowance ( 16.5 ) % ( 40.8 ) % — % — %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 18. COMMITMENTS AND CONTINGENCIES On September 21, 2022, the Company and Mr. Lee entered into a Separation Agreement and Release of Claims September 21, 2022 (the “Separation Agreement”). Under the Separation Agreement Mr. Lee is entitled, subject to his non-revocation of a general release of claims in favor of the Company, to the following separation benefits: (i) payment of twelve (12) months salary equal to $ 360,000 , which amount shall be payable in accordance with the Company’s customary payroll practices and regular payroll time periods as in effect from time to time; (ii) the Company will pay Mr. Lee’s $ 200,000 declared but unpaid cash bonus in two installments; and (iii) the Company shall pay COBRA premiums at the Company’s current contribution level for the next 12 months. The Company accrued liabilities of approximately $ 363,000 included in Severance Payable on the Balance Sheet as of December 31, 2022. The Company is subject to various legal proceedings, both asserted and unasserted, that arise in the ordinary course of business. The Company cannot predict the ultimate outcome of such legal proceedings or in certain instances provide reasonable ranges of potential losses. However, as of the date of this report, the Company believes that none of these claims will have a material adverse effect on its financial position or results of operations. In the event of unexpected subsequent developments and given the inherent unpredictability of these legal proceedings, there can be no assurance that the Company’s assessment of any claim will reflect the ultimate outcome, and an adverse outcome in certain matters could, from time to time, have a material adverse effect on the Company’s financial position or results of operations in particular annual periods.

RETIREMENT PLAN

RETIREMENT PLAN	12 Months Ended
	Dec. 31, 2022
Compensation And Retirement Disclosure [Abstract]
RETIREMENT PLAN	NOTE 19. RETIREMENT PLAN The Company has a qualified 401(k) plan which provides retirement benefits for all of its eligible employees. Under the plan, employees become eligible to participate at the first entry date, provided they are at least 21 years of age. The Company will match 100 % of the first four percent of employee contributions. In addition, the Company may make discretionary contributions to the Plan as determined by the Board of Directors. Employees are immediately vested in all salary reduction contributions. Employer contributions vest over a three-year period, one-third per year. Employer 401(k) match expense was $ 129,040 and $ 31,423 for the year ended December 31, 2022 and 2021, respectively. 401(k) match expenses are recorded under “Research, development and manufacturing operations" expense and “Selling, general and administrative" expense in the Statements of Operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20. SUBSEQUENT EVENTS Subsequent to December 31, 2022, Sabby and L1 converted approximately $ 2.5 million principal into 2,928,105 shares of Common Stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Cash Equivalents	Cash Equivalents: The Company classifies all short-term investments in interest bearing bank accounts and highly liquid debt securities purchased with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances which may exceed federally insured limits. The Company does not believe this results in significant credit risk.
Inventories	Inventories: All inventories are stated at the lower of cost or net realizable value, with cost determined using the weighted average method. Inventory balances are frequently evaluated to ensure they do not exceed net realizable value. The computation for net realizable value takes into account many factors, including expected demand, product life cycle and development plans, module efficiency, quality issues, obsolescence and others. Management's judgment is required to determine reserves for obsolete or excess inventory. As of December 31, 2022, and 2021, the Company had inventory reserve balances of $ 338,348 and $ 395,943 , respectively. If actual demand and market conditions are less favorable than those estimated by management, additional inventory write downs may be required.
Property, Plant and Equipment	Property, Plant and Equipment: Property, plant and equipment are recorded at the original cost to the Company. Assets are being depreciated over estimated useful lives of three to 10 years using the straight-line method, as presented in the table below, commencing when the asset is placed in service. Leasehold improvements are depreciated over the shorter of the remainder of the lease term or the life of the improvements. Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repairs and maintenance are expensed as incurred. Useful Lives in Years Manufacturing machinery and equipment 5 - 10 Furniture, fixtures, computer hardware/software 3 - 7 Leasehold improvements life of lease
Patents	Patents: At such time as the Company is awarded patents, patent costs are amortized on a straight-line basis over the legal life on the patents, or over their estimated useful lives, whichever is shorter. As of December 31, 2022, and 2021, the Company had net patent costs of $ 79,983 and $ 86,595 , respectively. Of these amounts $ 25,847 and $ 45,015 represent costs net of amortization incurred for awarded patents, and the remaining $ 54,136 and $ 41,580 represents costs incurred for patent in process applications as of December 31, 2022 and 2021, respectively. During the years ended December 31, 2022 and 2021, the Company capitalized $ 12,556 and $ 0 in patent costs, respectively, as it worked to secure design rights and trademarks for newly developed products. Amortization expense was $ 19,168 and $ 37,891 for the years ended December 31, 2022 and 2021, respectively. During the year ended December 31, 2021, the Company concluded that certain expired patents were not curable and certain patents in process would not be granted. As such, during the year ended December 31, 2021, the Company wrote off the remaining book value of these assets and recorded a charge of $ 297,702 in Other income/(expense) in the Statement of Operations. As of December 31, 2022, future amortization of patents is expected as follows: 2023 $ 19,168 2024 6,493 2025 186 $ 25,847
Impairment of Long-lived Assets	Impairment of Long-lived Assets: The Company analyzes its long-lived assets (property, plant and equipment) and definitive-lived intangible assets (patents) for impairment, both individually and as a group, whenever events or changes in circumstances indicate the carrying amount of the assets may not be recoverable. Events that might cause impairment would include significant current period operating or cash flow losses associated with the use of a long-lived asset or group of assets combined with a history of such losses, significant changes in the manner of use of assets and significant negative industry or economic trends. An undiscounted cash flow analysis is calculated to determine if impairment exists. If impairment is determined to exist, any related loss is calculated using the difference between the fair value and the carrying value of the assets. During the years ended December 31, 2022 and 2021 , the Company did no t incur impairments of its manufacturing facilities and equipment
Equity Method Investment	Equity Method Investment: The Company accounts for its investments in stock of other entities over which the Company has significant influence, but not control, using the equity method of accounting. Under the equity method of accounting, the Company increases its investment for contributions made and records its proportionate share of net earnings, declared dividends and partnership distributions based on the most recently available financial statements of the investee. The Company re-evaluates the classification at each balance sheet date and when events or changes in circumstances indicate that there is a change in the Company’s ability to exercise significant influence. The Company evaluates its equity method investments for potential impairment whenever events or changes in circumstances indicate that there is an other-than-temporary decline in the value of the investment. Declines in fair value that are deemed to be other-than-temporary are charged to Other income (expense), net.
Related Party Payables	Related Party Payables: The Company accounts for fees due to board members in the related party payables account on the Balance Sheets.
Convertible Notes	Convertible Notes : The Company issues, from time to time, convertible notes. Refer to Note 12 for further information.
Convertible Preferred Stock	Convertible Preferred Stock: The Company evaluates its preferred stock instruments under FASB ASC 480, "Distinguishing Liabilities from Equity" to determine the classification, and thereby the accounting treatment, of the instruments. Refer to Notes 13 and 14 for further discussion on the classification of each instrument.
Derivatives	Derivatives: The Company evaluates its financial instruments under FASB ASC 815, "Derivatives and Hedging" to determine whether the instruments contain an embedded derivative. When an embedded derivative is present, the instrument is evaluated for a fair value adjustment upon issuance and at the end of every reporting period. Any adjustments to fair value are treated as gains and losses in fair values of derivatives and are recorded in the Statements of Operations. Refer to Note 10 for further discussion on embedded derivatives.
Product Warranties	Product Warranties: The Company provides a limited warranty to the original purchaser of products against defective materials and workmanship. The Company also guarantees that standalone modules and PV integrated consumer electronics will achieve and maintain the stated conversion efficiency rating for certain products. Warranty accruals are recorded at the time of sale and are estimated based upon product warranty terms, historical experience and analysis of peer company product returns. The Company assesses the adequacy of its liabilities and makes adjustments as necessary based on known or anticipated warranty claims, or as new information becomes available.
Leases	Leases: The Company determines if an arrangement is a lease or contains a lease at the inception of the contract. The Company accounts for non-lease components, such as certain taxes, insurance and common area maintenance, separate from the lease arrangement. Operating lease liabilities, which represent the Company’s obligation to make lease payments arising from the lease, and corresponding Operating lease right-of-use assets, which represent the Company’s right to use an underlying asset for the lease term, are recognized at the commencement date of the lease based on the present value of fixed future payments over the lease term. The Company utilizes the lease term for which it is reasonably certain to use the underlying asset, including consideration of options to extend or terminate the lease. Incentives received from landlords are recorded as a reduction to the lease right-of-use assets. The Company does not recognize lease right-of-use assets and corresponding lease liabilities for leases with initial terms of 12 months or less. The Company calculates the present value of future payments using the discount rate implicit in the lease, if available, or its incremental borrowing rate. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term at an amount equal to the lease payments in a similar economic environment. In determining the Company's operating lease right of use assets and operating lease liabilities, the Company applied these incremental borrowing rates to the minimum lease payments within the lease agreement.
Revenue Recognition	Revenue Recognition: Product revenue. The Company recognizes revenue for the sale of PV modules and other equipment sales at a point in time following the transfer of control of such products to the customer, which typically occurs upon shipment or delivery depending on the terms of the underlying contracts. For module and other equipment sales contracts that contain multiple performance obligations, the Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices, or estimates of such prices, and recognize the related revenue as control of each individual product is transferred to the customer. During the years ended December 31, 2022 and 2021 , the Company recognized product revenue of $ 694,286 and $ 607,783 , respectively. For the years ended December 31, 2022 and 2021, one customer’s revenue individually represented 82 % and 83 %, respectively, of the Company’s product total revenue. Milestone and engineering revenue. Each milestone and engineering arrangement is a separate performance obligation. The transaction price is estimated using the most likely amount method and revenue is recognized as the performance obligation is satisfied through achieving manufacturing, costs or engineering targets. During the year ended December 31, 2022, the Company recognized total milestone revenue of $ 528,500 . The Company did no t have Milestone and engineering revenue during the year ended December 31, 2021. Government contracts revenue. Revenue from government research and development contracts is generated under terms that are cost plus fee or firm fixed price. The Company generally recognizes this revenue over time using cost-based input methods, which recognize revenue and gross profit as work is performed based on the relationship between actual costs incurred compared to the total estimated costs of the contract. In applying cost-based input methods of revenue recognition, we use the actual costs incurred relative to the total estimated costs to determine our progress towards contract completion and to calculate the corresponding amount of revenue to recognize. Cost based input methods of revenue recognition are considered a faithful depiction of our efforts to satisfy long-term government research and development contracts and therefore reflect the performance obligations under such contracts. Costs incurred that do not contribute to satisfying the Company's performance obligations are excluded from our input methods of revenue recognition as the amounts are not reflective of transferring control under the contract. Costs incurred towards contract completion may include direct costs plus allowable indirect costs and an allocable portion of the fixed fee. If actual and estimated costs to complete a contract indicate a loss, provision is made currently for the loss anticipated on the contract. No government contract revenue was recognized for the years ended December 31, 2022 and 2021. As a practical expedient, the Company elects to exclude disclosures related to certain unsatisfied performance obligations. These performance obligations include the milestone performance obligations which are wholly unsatisfied as of December 31, 2022 .
Receivables and Allowance for Doubtful Accounts	Receivables and Allowance for Doubtful Accounts: Trade accounts receivable are recorded at the invoiced amount as the result of transactions with customers. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the collectability of accounts receivable using analysis of historical bad debts, customer creditworthiness and current economic trends. Reserves are established on an account-by-account basis and are written off against the allowance in the period in which the Company determines that is it probable that the receivable will not be recovered. The Company bills the government under cost-based research and development contracts at provisional billing rates which permit the recovery of indirect costs. These rates are subject to audit on an annual basis by the government agencies’ cognizant audit agency. The cost audit may result in the negotiation and determination of the final indirect cost rates. In the opinion of management, re-determination of any cost-based contracts will not have a material effect on the Company’s financial position or results of operations. As of December 31, 2022 and 2021, the Company had an accounts receivable, net balance of $ 1,769 and $ 49,250 , respectively. As of December 31, 2022 and 2021, the Company had an allowance for doubtful accounts of $ 26,000 and $ 26,000 , respectively. The payment terms and conditions in customer contracts vary. Customers required to prepay are represented by deferred revenues, included in Accrued Liabilities on the Balance Sheets, until the Company’s performance obligations are satisfied. Invoiced customers are typically required to pay within 30 days of invoicing. Deferred revenue was as follows: Balance as of January 1, 2021 $ 307,500 Additions 22,500 Recognized as revenue ( 307,500 ) Balance as of December 31, 2021 22,500 Additions 229,813 Recognized as revenue ( 239,313 ) Balance as of December 31, 2022 $ 13,000
Shipping and Handling Costs	Shipping and Handling Costs: The Company classifies shipping and handling costs for products shipped to customers as a component of “Cost of revenues” on the Company’s Statements of Operations. Customer payments of shipping and handling costs are recorded as a component of Revenues.
Share-Based Compensation	Share-Based Compensation: The Company measures and recognizes compensation expense for all share-based payment awards made to employees, officers, directors, and consultants based on estimated fair values. The value of the portion of the award that is ultimately expected to vest, net of estimated forfeitures, is recognized as expense on a straight-line basis, over the requisite service period in the Company’s Statements of Operations. Forfeitures are estimated at the time of grant and revised, as necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company estimates the fair value of its restricted stock awards as its stock price on the grant date.
Research, Development and Manufacturing Operations Costs	Research, Development and Manufacturing Operations Costs: Research, development and manufacturing operations expenses were $ 5,975,921 and $ 4,140,319 for the years ended December 31, 2022 and 2021 , respectively. Research, development and manufacturing operations expenses include: 1) technology development costs, which include expenses incurred in researching new technology, improving existing technology and performing federal government research and development contracts, 2) product development costs, which include expenses incurred in developing new products and lowering product design costs, and 3) pre-production and production costs, which include engineering efforts to improve production processes, material yields and equipment utilization, and manufacturing efforts to produce saleable product. Research, development and manufacturing operations costs are expensed as incurred, with the exception of costs related to inventoried raw materials, work-in-process and finished goods, which are expensed as cost of revenue as products are sold.
Marketing and Advertising Costs	Marketing and Advertising Costs: Marketing and advertising costs are expensed as incurred. Marketing and advertising expenses were $ 7,605 and $ 8,912 for the years ended December 31, 2022 and 2021 , respectively.
Income Taxes	Income Taxes: Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates as of the date of enactment. Interest and penalties, if applicable, would be recorded in operations. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years (2019-2022) in these jurisdictions. The Company believes its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company’s financial condition, results of operations, or cash flows. Therefore, no reserves for uncertain income tax positions have been recorded.
Earnings per Share	Earnings per Share: Earnings per share (“EPS”) are the amount of earnings attributable to each share of common stock. Basic EPS has been computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period. Income available to common stockholders includes dividends on cumulative preferred stock (whether or not earned). Diluted earnings per share have been computed by dividing net income adjusted on an if-converted basis for the period by the weighted average number of common shares and potentially dilutive common share outstanding (which consist of options and convertible securities using the treasury stock method or the if-converted method, as applicable, to the extent they are dilutive). Approximately 1.4 million dilutive shares and 3.9 million warrants for the year ended December 31, 2022 and approximately 28.2 million dilutive shares for the year ended December 31, 2021 were omitted because they were anti-dilutive.
Fair Value Estimates	Fair Value Estimates: Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses fair value hierarchy based on three levels of inputs, of which, the first two are considered observable and the last unobservable, to measure fair value: • Level 1 – Quoted prices in active markets for identical assets or liabilities. • Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Certain long-lived assets and current liabilities have been measured at fair value on a recurring and non-recurring basis. The carrying amount of our long-term debt outstanding approximates fair value because the Company's current borrowing rate does not materially differ from market rates for similar bank borrowings and are considered to be Level 2. The carrying value for cash and cash equivalents, accrued expenses and other assets and liabilities approximate their fair values due to their short maturities.
Reclassifications	Reclassifications: Certain prior year balances have been reclassified to conform to current year presentation. Specifically, prior year accrued expenses was disaggregated to conform to the current year presentation.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging Contracts in Entity s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity s Own Equity . ASU 2020-06 will simplify the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 also amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. ASU 2020-06 will be effective for smaller reporting public companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. Management is evaluating the impact of this ASU on the Company’s financial statement presentation. Other new pronouncements issued but not effective as of December 31, 2022 are not expected to have a material impact on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Property, Plant and Equipment	Assets are being depreciated over estimated useful lives of three to 10 years using the straight-line method, as presented in the table below, commencing when the asset is placed in service. Leasehold improvements are depreciated over the shorter of the remainder of the lease term or the life of the improvements. Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repairs and maintenance are expensed as incurred. Useful Lives in Years Manufacturing machinery and equipment 5 - 10 Furniture, fixtures, computer hardware/software 3 - 7 Leasehold improvements life of lease
Future Amortization of Patents	As of December 31, 2022, future amortization of patents is expected as follows: 2023 $ 19,168 2024 6,493 2025 186 $ 25,847
Deferred Revenue	Deferred revenue was as follows: Balance as of January 1, 2021 $ 307,500 Additions 22,500 Recognized as revenue ( 307,500 ) Balance as of December 31, 2021 22,500 Additions 229,813 Recognized as revenue ( 239,313 ) Balance as of December 31, 2022 $ 13,000

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	The following table summarizes property, plant and equipment as of December 31, 2022 and 2021: As of December 31, 2022 2021 Furniture, fixtures, computer hardware and computer software $ 482,235 $ 473,448 Leasehold improvements 87,957 $ 45,000 Manufacturing machinery and equipment 21,739,504 21,818,624 Manufacturing machinery and equipment, in progress 280,473 88,863 Depreciable property, plant and equipment 22,590,169 22,425,935 Less: Accumulated depreciation and amortization ( 22,038,508 ) ( 22,146,273 ) Net property, plant and equipment $ 551,661 $ 279,662

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of assets and liabilities related to lease	As of December 31, 2022 and 2021, assets and liabilities related to the Company's lease were as follows: As of December 31, 2022 2021 Operating lease right-of-use assets, net $ 4,324,514 $ 4,984,688 Current portion of operating lease liability 733,572 646,742 Non-current portion of operating lease liability 3,827,878 4,532,490
Schedule Future Maturities of Operating Lease Liability	Future maturities of the operating lease liability are as follows: 2023 $ 1,029,633 2024 1,060,187 2025 1,090,196 2026 1,112,903 2027 1,146,291 Total lease payments $ 5,439,210 Less amounts representing interest $ ( 877,760 ) Present value of lease liability $ 4,561,450

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory, Net of Reserves	Inventories consisted of the following at December 31, 2022 and 2021: As of December 31, 2022 2021 Raw materials $ 577,799 $ 575,154 Work in process 37,351 15,803 Finished goods 133 1,215 Total $ 615,283 $ 592,172

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	12 Months Ended
	Dec. 31, 2022
Short Term Debt [Line Items]
Schedule of Convertible Debt	The following tables provide a summary of the activity of the Company's convertible notes: Principal New Notes Notes Principal Less: Net BD1 Notes $ 10,500,000 $ — $ ( 600,000 ) $ — $ 9,900,000 $ ( 2,210,182 ) $ 7,689,818 Crowdex Note 250,000 — — ( 250,000 ) — — — Nanyang Note — — 600,000 ( 100,000 ) 500,000 ( 112,971 ) 387,029 $ 10,750,000 $ — $ — $ ( 350,000 ) $ 10,400,000 $ ( 2,323,153 ) $ 8,076,847 Principal New Notes Notes Principal Less: Net BD1 Notes $ 9,900,000 $ — $ ( 2,000,000 ) $ ( 7,900,000 ) $ — $ — $ — Nanyang Note 500,000 — 1,000,000 ( 1,500,000 ) — — — Fleur — — 1,000,000 ( 1,000,000 ) — — — Sabby — 7,500,000 — ( 107,101 ) 7,392,899 ( 4,777,643 ) 2,615,256 L1 — 7,500,000 — — 7,500,000 ( 4,846,857 ) 2,653,143 $ 10,400,000 $ 15,000,000 $ — $ ( 10,507,101 ) $ 14,892,899 $ ( 9,624,500 ) $ 5,268,399
Schedule of Fair Value of Warrants	The fair value of the Common Stocks was determined using the closing price of the stock at close if the SPA (Level 1 on the fair value hierarchy) and the fair value of the Warrants was determined using the Black Scholes model using the following inputs (Level 2 on the fair value hierarchy): Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5 Warrants As of December 31, 2022, there are 3,929,311 outstanding warrants with exercise prices between $ 3.93 and $ 5.30 per share.
Summary of Allocation of Proceeds	The Company allocated a portion of the proceeds to the beneficial conversion feature ("BCF") based on its intrinsic value. The Company then allocated transaction costs based on these allocations resulting in the following allocation of proceeds: Gross Amoumt Allocation Original Note Discount Transaction Costs Net Amount Convertible Debt $ 15,000,000 $ ( 7,480,058 ) $ ( 1,500,000 ) $ ( 930,678 ) $ 5,089,264 Warrants — 2,990,029 — ( 462,256 ) 2,527,773 BCF — 4,490,029 — ( 694,155 ) 3,795,874 $ 15,000,000 $ — $ ( 1,500,000 ) $ ( 2,087,089 ) $ 11,412,911
Sabby / L1 Convertible Note
Short Term Debt [Line Items]
Schedule of Fair Value of Warrants	The fair value of the Advanced Notes was estimated as the proceeds received and the fair value of the Warrants was determined using the Black Scholes model using the following inputs and are both considered to be Level 2 inputs on the fair value hierarchy: Warrants Expected stock price volatility 129.5 % Dividend yield 0 % Risk-free interest rate 3.7 % Expected life of the warrants (in years) 2.5

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Fair Value of Warrants	The fair value of the Common Stocks was determined using the closing price of the stock at close if the SPA (Level 1 on the fair value hierarchy) and the fair value of the Warrants was determined using the Black Scholes model using the following inputs (Level 2 on the fair value hierarchy): Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5 Warrants As of December 31, 2022, there are 3,929,311 outstanding warrants with exercise prices between $ 3.93 and $ 5.30 per share.
Schedule of Stock by Class	The following table summarizes the designations, shares authorized, and shares outstanding for the Company’s Preferred Stock: Preferred Stock Series Designation Shares Shares Series A 750,000 48,100 Series 1A 5,000 — Series B-1 2,000 — Series B-2 1,000 — Series C 1,000 — Series D 3,000 — Series D-1 2,500 — Series E 2,800 — Series F 7,000 — Series G 2,000 — Series H 2,500 — Series I 1,000 — Series J 1,350 — Series J-1 1,000 — Series K 20,000 —

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Non-vested Restricted Stock and Related Activity	The following table summarizes non-vested restricted stock and the related activity as of and for the year ended December 31, 2022: Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2022 — $ — Granted 4,234,591 4.97 Vested ( 1,082,558 ) 5.06 Non-vested at December 31, 2022 3,152,033 $ 4.95

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	At December 31, 2022 and 2021, the components of these temporary differences and the deferred tax asset were as follows: As of December 31, 2022 2021 Deferred Tax Asset Accrued expenses $ 388,000 $ 104,000 Inventory allowance 83,000 98,000 Other 7,000 5,000 Operating lease liability 1,122,000 1,280,000 Tax effect of NOL carryforward 76,089,000 74,167,000 Share-based compensation 1,348,000 — Depreciation ( 52,000 ) 596,000 Section 174 costs 355,000 — Warranty reserve 5,000 5,000 Gross Deferred Tax Asset 79,345,000 76,255,000 Valuation allowance ( 78,261,000 ) ( 75,003,000 ) Net Deferred Tax Asset $ 1,084,000 $ 1,252,000 Operating lease right-of-use asset, net ( 1,064,000 ) ( 1,231,000 ) Amortization ( 20,000 ) ( 21,000 ) Net Deferred Tax Liability $ ( 1,084,000 ) $ ( 1,252,000 ) Total — —
Schedule of Effective Income Tax Rate Reconciliation	The Company’s effective tax rate for the years ended December 31, 2022 and 2021 differs from the statutory rate due to the following (expressed as a percentage of pre-tax income): 2022 2021 Federal statutory rate 21.0 % 21.0 % State statutory rate 3.1 % 5.4 % Permanent tax differences ( 2.9 ) % ( 3.9 ) % Derivative/Warrant Revaluation — % — % Debt Discount — % 12.7 % Deferred true-ups ( 3.3 ) % 4.9 % Deferred rate change ( 1.4 ) % — % Other — % 0.7 % Change in valuation allowance ( 16.5 ) % ( 40.8 ) % — % — %

ORGANIZATION - Additional Infor

ORGANIZATION - Additional Information (Details)		12 Months Ended
	Jan. 28, 2022 $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Revenues | $		$ 1,222,786	$ 607,783
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]		Products	Products
Reverse stock split	0.0002
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Stockholders' Equity, Reverse Stock Split		Following the Reverse Stock Split, the Company’s issued and outstanding shares of Common Stock were decreased from approximately 23.74 billion pre-split shares to 4.81 million post-split shares. In connection with the Reverse Stock Split effectiveness, the number of authorized shares of the Company's Common Stock were decreased from 30 billion to 500 million shares.
Common stock, shares authorized (in shares)		500,000,000	500,000,000
JV | TubeSolar AG
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Minority stake percentage		30%
TubeSolar
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]			Products
Maximum
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock shares issued and outstanding	23,740,000,000
Common stock, shares authorized (in shares)	30,000,000,000
Minimum
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock shares issued and outstanding	4,810,000
Common stock, shares authorized (in shares)	500,000,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite Lived Intangible Assets [Line Items]
Inventory reserve balance	$ 338,348	$ 395,943
Patents, net of amortization	79,983	86,595
Write-down of patents		$ 297,702
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]		Other Nonoperating Income Expense
Impairment of long-lived assets	0	$ 0
Revenues	$ 1,222,786	$ 607,783
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]	Products	Products
Revenue recognized	$ 239,313	$ 307,500
Trade receivables, net of allowance of $26,000 and $26,000, respectively	1,769	49,250
Allowance for doubtful accounts	26,000	26,000
Research, development and manufacturing operations expenses	5,975,921	4,140,319
Advertising expense	$ 7,605	$ 8,912
Open Tax Year	2018 2019 2020 2021
Shares omitted from loss per share, anti-dilutive	1.4	28.2
Warrant
Finite Lived Intangible Assets [Line Items]
Shares omitted from loss per share, anti-dilutive	3.9
Revenue Benchmark | Customer Concentration Risk | Customer one
Finite Lived Intangible Assets [Line Items]
Concentration Risk, Percentage	82%	83%
Milestone Arrangement
Finite Lived Intangible Assets [Line Items]
Revenues	$ 528,500	$ 0
Government Research And Development
Finite Lived Intangible Assets [Line Items]
Revenues	0	0
Products
Finite Lived Intangible Assets [Line Items]
Revenues	694,286	607,783
Patents
Finite Lived Intangible Assets [Line Items]
Patents, net of amortization	79,983	86,595
Patent activity costs	12,556	0
Amortization expense	19,168	37,891
Patents | Awarded Patents
Finite Lived Intangible Assets [Line Items]
Patents, net of amortization	25,847	45,015
Patents | Patent Applications Filed
Finite Lived Intangible Assets [Line Items]
Patents, net of amortization	$ 54,136	$ 41,580
Minimum
Finite Lived Intangible Assets [Line Items]
Useful life	3 years
Maximum
Finite Lived Intangible Assets [Line Items]
Useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Leasehold improvements
Property Plant And Equipment [Line Items]
Leasehold improvements	life of lease
Minimum
Property Plant And Equipment [Line Items]
Useful life	3 years
Minimum | Manufacturing machinery and equipment
Property Plant And Equipment [Line Items]
Useful life	5 years
Minimum | Furniture, fixtures, computer hardware/software
Property Plant And Equipment [Line Items]
Useful life	3 years
Maximum
Property Plant And Equipment [Line Items]
Useful life	10 years
Maximum | Manufacturing machinery and equipment
Property Plant And Equipment [Line Items]
Useful life	10 years
Maximum | Furniture, fixtures, computer hardware/software
Property Plant And Equipment [Line Items]
Useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Future Amortization Expense of Patents (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Finite Lived Intangible Assets [Line Items]
Total patent amortization expense	$ 79,983	$ 86,595
Patents
Finite Lived Intangible Assets [Line Items]
Total patent amortization expense	79,983	86,595
Awarded Patents | Patents
Finite Lived Intangible Assets [Line Items]
2023	19,168
2024	6,493
2025	186
Total patent amortization expense	$ 25,847	$ 45,015

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Deferred Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Beginning Balance	$ 22,500	$ 307,500
Additions	229,813	22,500
Recognized as revenue	(239,313)	(307,500)
Ending Balance	$ 13,000	$ 22,500

LIQUIDITY, CONTINUED OPERATIO_2

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Liquidity Continued Operations And Going Concern [Line Items]
Net cash used in operating activities	$ 10,506,575	$ 9,404,443
Interest payable	559,060
Working capital	7,470,521
Notes Payable
Liquidity Continued Operations And Going Concern [Line Items]
Accounts and related party payables	$ 662,321

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 15, 2021
Related Party Transaction [Line Items]
Contributions to equity method investments	$ 83,559	$ 21,205
JV
Related Party Transaction [Line Items]
Contributions to equity method investments	83,559	21,205
TubeSolar | Long-Term Supply and Joint Development Agreement | Product Revenue
Related Party Transaction [Line Items]
Revenue from related party	3,000	$ 40,000
TubeSolar | Long-Term Supply and Joint Development Agreement | NRE Revenue
Related Party Transaction [Line Items]
Revenue from related party	$ 512,000
TubeSolar | Maximum | Long-Term Supply and Joint Development Agreement
Related Party Transaction [Line Items]
Non-recurring engineering fees receivable			$ 4,000,000
Milestones receivable			$ 13,500,000
TubeSolar AG | JV
Related Party Transaction [Line Items]
Minority stake percentage	30%

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	$ 22,590,169	$ 22,425,935
Less: Accumulated depreciation and amortization	(22,038,508)	(22,146,273)
Net property, plant and equipment	551,661	279,662
Furniture, fixtures, computer hardware and computer software
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	482,235	473,448
Leasehold improvements
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	87,957	45,000
Manufacturing machinery and equipment
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	21,739,504	21,818,624
Manufacturing machinery and equipment, in progress
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	$ 280,473	$ 88,863

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Depreciation expense	$ 56,477	$ 19,423

OPERATING LEASES - Additional I

OPERATING LEASES - Additional Information (Details)			12 Months Ended
	Jan. 01, 2021 USD ($)	Sep. 21, 2020 USD ($)	Dec. 31, 2022 USD ($) SquareFoot	Dec. 31, 2021 USD ($)
Leases [Abstract]
Number of rentable square feet of building | SquareFoot			100,000
Lease term		88 months
Lease commencement date		Sep. 21, 2020
Rent per month	$ 80,000	$ 50,000
Percentage of rent increase in annual rate			3%
Lease terms description			The building lease term is for 88 months commencing on September 21, 2020 at a rent of $50,000 per month including taxes, insurance and common area maintenance until December 31, 2020. Beginning January 1, 2021, the rent adjusted to $80,000 per month on a triple net basis and shall increase at an annual rate of 3% per annum until December 31, 2027.
Operating lease costs			$ 1,042,346	$ 1,033,570
Remaining lease term			59 months 24 days
Lease discount rate			7%

OPERATING LEASES - Schedule of

OPERATING LEASES - Schedule of Assets and Liabilities Related to Company's Lease (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Operating lease right-of-use assets, net	$ 4,324,514	$ 4,984,688
Current portion of operating lease liability	733,572	646,742
Non-current operating lease liabilities	$ 3,827,878	$ 4,532,490

OPERATING LEASES - Schedule Fut

OPERATING LEASES - Schedule Future Maturities of Operating Lease Liability (Details)	Dec. 31, 2022 USD ($)
Operating Lease Liabilities Payments Due [Abstract]
2023	$ 1,029,633
2024	1,060,187
2025	1,090,196
2026	1,112,903
2027	1,146,291
Total lease payments	5,439,210
Less amounts representing interest	(877,760)
Present value of lease liability	$ 4,561,450

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 577,799	$ 575,154
Work in process	37,351	15,803
Finished goods	133	1,215
Total	$ 615,283	$ 592,172

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Debt Instrument [Line Items]
Accrued interest	$ 559,060	$ 475,671
Unsecured Debt | Note Payable Conversion One
Debt Instrument [Line Items]
Notes payable			$ 250,000
Stated interest rate			5%
Interest accrued on convertible debt	$ 68,836

SECURED PROMISSORY NOTE - Globa

SECURED PROMISSORY NOTE - Global Ichiban Secured Promissory Notes - Additional Information (Details) - USD ($)				12 Months Ended
	Mar. 09, 2021	Jan. 01, 2021	Nov. 30, 2017	Dec. 31, 2022	Dec. 31, 2021
Secured Promissory Note [Line Items]
Unamortized discount				$ 9,624,500	$ 2,323,153
Series 1A preferred stock conversion				$ 10,507,101	$ 350,000
Global Ichiban Limited | GI Exchange Agreement
Secured Promissory Note [Line Items]
Debt instrument, maturity date		Sep. 30, 2022
Default interest rate		18%
Global Ichiban Limited | Security Agreement
Secured Promissory Note [Line Items]
Agreement entered date			Nov. 30, 2017
Secured Convertible Promissory Notes | Global Ichiban Limited | GI Exchange Agreement
Secured Promissory Note [Line Items]
Aggregate principal amount of notes outstanding		$ 5,800,000
Debt instrument remaining discount		394,363
Secured Convertible Promissory Notes | Global Ichiban Limited | Security Agreement
Secured Promissory Note [Line Items]
Agreement entered date	Mar. 09, 2021
Series 1A preferred stock conversion	$ 5,800,000
Secured Convertible Promissory Notes | Global Ichiban Limited | Security Agreement | Common Stock
Secured Promissory Note [Line Items]
Common shares issued	33,600
Convertible Debt | Global Ichiban Limited
Secured Promissory Note [Line Items]
Derivative liability		$ 5,303,984
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Liabilities
Convertible Debt | Embedded Derivative Financial Instruments | Global Ichiban Limited
Secured Promissory Note [Line Items]
Change in fair value of derivative liability	$ 5,303,984
Convertible Debt | Embedded Derivative Financial Instruments | Global Ichiban Limited | Volatility
Secured Promissory Note [Line Items]
Debt instrument, measurement input		0.62
Convertible Debt | Embedded Derivative Financial Instruments | Global Ichiban Limited | Dividend Yield
Secured Promissory Note [Line Items]
Debt instrument, measurement input		0

PROMISSORY NOTES - Additional I

PROMISSORY NOTES - Additional Information (Details) - USD ($)			12 Months Ended
	Sep. 04, 2021	Apr. 17, 2020	Dec. 31, 2022	Dec. 31, 2021
Short Term Debt [Line Items]
Proceeds from issuance of debt			$ 15,000,000	$ 0
Unsecured Debt | SBA PPP | Vectra
Short Term Debt [Line Items]
Proceeds from issuance of debt		$ 193,200
Debt instrument, maturity date		Apr. 17, 2022
Debt instrument, term		2 years
Debt instrument, payment terms			Interest accrues on the loan beginning with the initial disbursement; however, payments of principal and interest are deferred until Vectra’s determination of the amount of forgiveness applied for by the Company is approved by the SBA. If the Company does not apply for forgiveness within 10 months after the last day of the covered period (defined, at the Company’s election as 24 weeks), such payments will be due that month.
Change in fair value of derivatives and gain/(loss) on extinguishment of liabilities,net including the accrued interest	$ 195,852

CONVERTIBLE NOTES - Schedule of

CONVERTIBLE NOTES - Schedule of Convertible Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	$ 10,400,000	$ 10,750,000
New Notes	15,000,000	0
Notes assigned or exchanged	0	0
Notes converted	(10,507,101)	(350,000)
Principal Balance, ending	14,892,899	10,400,000
Less: remaining discount	(9,624,500)	(2,323,153)
Promissory Notes, net of discount	5,268,399	8,076,847
Nanyang Convertible Notes
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	500,000	0
New Notes	0	0
Notes assigned or exchanged	1,000,000	600,000
Notes converted	(1,500,000)	(100,000)
Principal Balance, ending	0	500,000
Less: remaining discount	0	(112,971)
Promissory Notes, net of discount	0	387,029
Fleur
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	0
New Notes	0
Notes assigned or exchanged	1,000,000
Notes converted	(1,000,000)
Principal Balance, ending	0	0
Less: remaining discount	0
Promissory Notes, net of discount	0
Sabby
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	0
New Notes	7,500,000
Notes assigned or exchanged	0
Notes converted	(107,101)
Principal Balance, ending	7,392,899	0
Less: remaining discount	(4,777,643)
Promissory Notes, net of discount	2,615,256
L1
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	0
New Notes	7,500,000
Notes assigned or exchanged	0
Notes converted	0
Principal Balance, ending	7,500,000	0
Less: remaining discount	(4,846,857)
Promissory Notes, net of discount	2,653,143
Convertible Debt | BD 1 Notes (related party)
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	9,900,000	10,500,000
New Notes	0	0
Notes assigned or exchanged	(2,000,000)	(600,000)
Notes converted	(7,900,000)	0
Principal Balance, ending	0	9,900,000
Less: remaining discount	0	(2,210,182)
Promissory Notes, net of discount	0	7,689,818
Convertible Debt | Crowdex Convertible Notes
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	$ 0	250,000
New Notes		0
Notes assigned or exchanged		0
Notes converted		(250,000)
Principal Balance, ending		0
Less: remaining discount		0
Promissory Notes, net of discount		$ 0

CONVERTIBLE NOTES - BD 1 Conver

CONVERTIBLE NOTES - BD 1 Convertible Note - Additional Information (Details)								12 Months Ended
	Jul. 22, 2022 USD ($) shares	Feb. 02, 2022 USD ($) shares	Feb. 01, 2022 USD ($) shares	Jan. 21, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) shares	Aug. 13, 2021 USD ($) $ / shares shares	Dec. 18, 2020 USD ($) Debt_instrument $ / shares shares	Dec. 31, 2022	Dec. 31, 2021 USD ($) shares	Jan. 03, 2022 USD ($)
BD 1 Notes (related party)
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding			$ 7,900,000	$ 7,900,000
Debt conversion, converted instrument, shares issued | shares			15,800,000
Interest expense debt			$ 1,721,000
BD 1 Notes (related party) | Fleur
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding										$ 1,000,000
Nanyang Investment Management
Short Term Debt [Line Items]
Debt conversion, converted instrument, shares issued | shares	1,800,000	1,200,000
Interest expense debt	$ 176,000	$ 133,000
Nanyang Investment Management | Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 900,000	$ 600,000			$ 500,000	$ 100,000			$ 500,000
Debt conversion, converted instrument, shares issued | shares					1,000,000	200,000
Nanyang Investment Management | BD 1 Notes (related party)
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding				$ 1,000,000
BD1 Exchange Agreement | BD 1 Investment Holding LLC
Short Term Debt [Line Items]
Agreement entered date								Dec. 18, 2020
Conversion price (in dollars per share) | $ / shares							$ 0.50
Debt conversion, converted instrument, shares issued | shares							21,000,000
BD1 Exchange Agreement | BD 1 Investment Holding LLC | Promissory Note
Short Term Debt [Line Items]
Repurchase amount							$ 10,400,000
Aggregate principal amount of notes outstanding							6,252,000
Accrued interest							$ 1,145,000
BD1 Exchange Agreement | BD 1 Investment Holding LLC | Unsecured Convertible Notes
Short Term Debt [Line Items]
Number of unsecured convertible notes | Debt_instrument							2
Aggregate principal amount of notes outstanding					$ 9,900,000		$ 10,500,000		$ 9,900,000
Debt instrument, maturity date							Dec. 18, 2025
Debt conversion, converted instrument, shares issued | shares									19,800,000
BD1 Exchange Agreement | Nanyang Investment Management
Short Term Debt [Line Items]
Conversion price (in dollars per share) | $ / shares				$ 0.50		$ 0.50
Debt conversion, converted instrument, shares issued | shares						1,200,000
BD1 Exchange Agreement | Nanyang Investment Management | Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding				$ 1,000,000		$ 600,000
Debt instrument, maturity date				Dec. 18, 2025		Dec. 18, 2025

CONVERTIBLE NOTES - Nanyang Con

CONVERTIBLE NOTES - Nanyang Convertible Note - Additional Information (Details) - Nanyang Investment Management - USD ($)	Jul. 22, 2022	Feb. 02, 2022	Jan. 21, 2022	Dec. 31, 2021	Aug. 13, 2021
Short Term Debt [Line Items]
Common shares issued	1,800,000	1,200,000
Maximum outstanding shares owned, Percentage	4.99%
Debt conversion, converted instrument, shares issued	1,800,000	1,200,000
Interest expense upon conversion	$ 176,000	$ 133,000
Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 900,000	$ 600,000		$ 500,000	$ 100,000
Common shares issued				1,000,000	200,000
Debt conversion, converted instrument, shares issued				1,000,000	200,000
BD1 Exchange Agreement
Short Term Debt [Line Items]
Conversion price (in dollars per share)			$ 0.50		$ 0.50
Common shares issued					1,200,000
Maximum outstanding shares owned, Percentage			4.99%		4.99%
Debt conversion, converted instrument, shares issued					1,200,000
BD1 Exchange Agreement | Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding			$ 1,000,000		$ 600,000
Debt instrument, maturity date			Dec. 18, 2025		Dec. 18, 2025

CONVERTIBLE NOTES - Fleur Conve

CONVERTIBLE NOTES - Fleur Convertible Note - Additional Information (Details) - Fleur Capital Pte Ltd - USD ($)	Jul. 22, 2022	Feb. 02, 2022	Jan. 21, 2022
Short Term Debt [Line Items]
Maximum outstanding shares owned, Percentage	4.99%
Debt conversion, converted instrument, shares issued	600,000	1,400,000
Interest expense upon conversion	$ 59,000	$ 155,000
Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 300,000	$ 700,000
BD1 Exchange Agreement
Short Term Debt [Line Items]
Conversion price (in dollars per share)			$ 0.50
Maximum outstanding shares owned, Percentage			4.99%
BD1 Exchange Agreement | Unsecured Convertible Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding			$ 1,000,000
Debt instrument, maturity date			Dec. 18, 2025

CONVERTIBLE NOTES - Sabby _ L1

CONVERTIBLE NOTES - Sabby / L1 Convertible Note - Additional Information (Details)		12 Months Ended
	Dec. 19, 2022 USD ($) TradingDay $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)
Short Term Debt [Line Items]
Unamortized discount		$ 9,624,500	$ 2,323,153
Warrants outstanding | shares		3,929,311
Interest payable		$ 559,060
Maximum
Short Term Debt [Line Items]
Warrant exercise price per share | $ / shares		$ 5.30
Sabby / L1 Convertible Note
Short Term Debt [Line Items]
Proceeds from secured convertible promissory note	$ 15,000,000
Securities Purchase Contract | Sabby / L1 Convertible Note
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding		$ 107,101
Proceeds from secured convertible promissory note	$ 13,500,000
Debt instrument, convertible, threshold trading days | TradingDay	10
Conversion price (in dollars per share) | $ / shares	$ 0.57
Maximum outstanding shares owned, Percentage	4.99%
Prior notice period number of days		61 days
Percentage of paydown amount upon subsequent funding	30%
Number of days after date of purchase contract		210 days
Warrants outstanding | shares	2,513,406
Debt conversion, converted instrument, shares issued | shares		70,000
Interest payable		$ 22,100
Securities Purchase Contract | Sabby / L1 Convertible Note | Common Stock
Short Term Debt [Line Items]
Number of securities called by warrants (in shares) | shares	2,513,406
Warrant exercise price per share | $ / shares	$ 3.93
Class of warrant or right term		5 years
Securities Purchase Contract | Sabby / L1 Convertible Note | Maximum
Short Term Debt [Line Items]
Maximum outstanding shares owned, Percentage	9.99%
Securities Purchase Contract | Sabby / L1 Convertible Note | Five Most Recent Daily Volume Weighted Average Price of Common Stock
Short Term Debt [Line Items]
Debt instrument, convertible, threshold percentage of stock price trigger	30%
Securities Purchase Contract | Sabby / L1 Convertible Note | Three Lowest Volume Weighted Average Price of Common Stock
Short Term Debt [Line Items]
Debt instrument, convertible, threshold percentage of stock price trigger	92.50%
Securities Purchase Contract | Sabby / L1 Convertible Note | Senior Secured Original Issue 10% Discount Convertible Advance Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 12,500,000
Discount on convertible advance notes	10%
Securities Purchase Contract | Sabby / L1 Convertible Note | Senior Secured Original Issue 10% Discount Convertible Advance Notes | Private Placement
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 2,500,000
Discount on convertible advance notes	10%
Securities Purchase Contract | Sabby / L1 Convertible Note | Registered Advance Notes
Short Term Debt [Line Items]
Stated interest rate	4.50%
Proceeds from secured convertible promissory note	$ 11,250,000
Unamortized discount	1,250,000
Debt instrument, term		18 months
Securities Purchase Contract | Sabby / L1 Convertible Note | Private Placement Advance Notes
Short Term Debt [Line Items]
Proceeds from secured convertible promissory note	$ 2,250,000
Securities Purchase Contract | Sabby / L1 Convertible Note | Private Placement Advance Notes | Private Placement
Short Term Debt [Line Items]
Stated interest rate	4.50%
Unamortized discount	$ 250,000
Debt instrument, term	18 months
Securities Purchase Contract | Sabby / L1 Convertible Note | Additional Advance Notes
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 1,000,000
Percentage of cash allocation receivable from additional funding	90%
Additional amount drawn description		no more than one Additional Advance Note may be issued during any 30-day period
Securities Purchase Contract | Sabby / L1 Convertible Note | Additional Advance Notes | Maximum
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 35,000,000
Securities Purchase Contract | Sabby / L1 Convertible Note | Additional Advance Notes Investor
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 2,000,000

CONVERTIBLE NOTES - Schedule _2

CONVERTIBLE NOTES - Schedule of Fair Value of Warrants (Details)	Dec. 31, 2022 yr	Dec. 19, 2022 yr
Level 2 | Sabby / L1 Convertible Note
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants		129.5
Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	82
Dividend Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	0
Dividend Yield | Sabby / L1 Convertible Note
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants		0
Risk-free Interest Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	3
Risk-free Interest Rate | Sabby / L1 Convertible Note
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants		3.7
Expected Life of the Warrants (In Years)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	5
Expected Life of the Warrants (In Years) | Sabby / L1 Convertible Note
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants		2.5

CONVERTIBLE NOTES - Summary of

CONVERTIBLE NOTES - Summary of Allocation of Proceeds (Details) - Sabby / L1 Convertible Note	Dec. 19, 2022 USD ($)
Short Term Debt [Line Items]
Proceeds from secured convertible promissory note	$ 15,000,000
Original Note Discount	(1,500,000)
Transaction Costs	(2,087,089)
Net Amount	11,412,911
Convertible Debt
Short Term Debt [Line Items]
Proceeds from secured convertible promissory note	15,000,000
Allocation	(7,480,058)
Original Note Discount	(1,500,000)
Transaction Costs	(930,678)
Net Amount	5,089,264
Warrants
Short Term Debt [Line Items]
Allocation	2,990,029
Transaction Costs	(462,256)
Net Amount	2,527,773
BCF
Short Term Debt [Line Items]
Allocation	4,490,029
Transaction Costs	(694,155)
Net Amount	$ 3,795,874

SERIES A PREFERRED STOCK - Addi

SERIES A PREFERRED STOCK - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class Of Stock [Line Items]
Preferred stock, value, issued	$ 5	$ 5
Series A Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares issued (in shares)	48,100	48,100
Preferred stock, dividend rate	8%
Preferred stock, dividend, make-whole dividend rate to market value	10%
Preferred stock, conversion, required common share price (in dollars per share)	$ 1,160,000
Preferred stock redemption price per share	$ 8
Preferred stock, shares outstanding (in shares)	48,100	48,100
Accrued and unpaid dividends	$ 465,501
Common Stock | Maximum
Class Of Stock [Line Items]
Convertible preferred stock, shares issued upon conversion (in shares)	1

SERIES 1A PREFERRED STOCK - Add

SERIES 1A PREFERRED STOCK - Additional Information (Details) - USD ($)					12 Months Ended
	Aug. 19, 2022	Feb. 01, 2022	Jan. 05, 2021	Jan. 04, 2021	Dec. 31, 2021	Dec. 31, 2022	Jan. 01, 2021
Series 1A Preferred Stock
Class Of Stock [Line Items]
Number of common shares upon conversion of preferred stock		4,800,000			200,000
TubeSolar | Series 1A Preferred Stock
Class Of Stock [Line Items]
Conversion of stock, stock converted		2,400			100
Tranche 2 SPA | TubeSolar | Series 1A Preferred Stock
Class Of Stock [Line Items]
Number of shares sold				2,500
Gross proceeds from issuance of private placement			$ 2,500,000
Private Placement
Class Of Stock [Line Items]
Gross proceeds from issuance of private placement	$ 4,000,000
Private Placement | Securities Purchase Agreement | Crowdex Investments, LLC | Series 1A Preferred Stock
Class Of Stock [Line Items]
Original issue price per share						$ 1,000
Fixed conversion price per 10,000 common share						0.50
Liquidation, dissolution or winding up, holders to be paid out of assets, amount per share						$ 1,000
Private Placement | Initial Closing Under Securities Purchase Agreement | Series 1A Preferred Stock
Class Of Stock [Line Items]
Number of common shares upon conversion of preferred stock		2,600,000
Private Placement | Initial Closing Under Securities Purchase Agreement | Crowdex Investments, LLC | Series 1A Preferred Stock
Class Of Stock [Line Items]
Conversion of stock, stock converted		1,300
Preferred stock, shares outstanding (in shares)							1,300

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) - Additional Information (Details)						12 Months Ended
	Aug. 19, 2022 USD ($)	Aug. 08, 2022 USD ($) $ / shares shares	Aug. 04, 2022 USD ($)	Sep. 02, 2021 USD ($) shares	Mar. 04, 2021 USD ($) shares	Dec. 31, 2022 USD ($) Vote $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 28, 2022 $ / shares shares	Aug. 02, 2021 USD ($) shares
Class Of Stock [Line Items]
Common stock, shares authorized (in shares)						500,000,000	500,000,000
Common stock, par value (in dollars per share) | $ / shares						$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding (in shares)						34,000,812	4,786,804
Common stock, number of votes per share | Vote						1
Proceeds from issuance of Series 1A Preferred Stock (in shares)					15,000
Proceeds from issuance of Series 1A Preferred Stock | $					$ 3,000,000		$ 2,500,000
Preferred stock, shares authorized (in shares)						25,000,000
Preferred stock, par value (in dollars per share) | $ / shares						$ 0.0001
Minimum proceeds required for Qualified Financing | $			$ 5,000,000
Warrants outstanding						3,929,311
Notes canceled and converted | $						$ 10,507,101	$ 350,000
Maximum
Class Of Stock [Line Items]
Common stock, shares authorized (in shares)								30,000,000,000
Warrant exercise price per share | $ / shares						$ 5.30
Minimum
Class Of Stock [Line Items]
Common stock, shares authorized (in shares)								500,000,000
Warrant exercise price per share | $ / shares						$ 3.93
Warrant
Class Of Stock [Line Items]
Warrants exercisable for shares of common stock		1
Warrant exercisable term		5 years
Warrant exercise price per share | $ / shares		$ 5.30
Term of beneficially own in excess of common stock outstanding		61 days
Warrants outstanding						1,415,905
Purchase common stock and warrants | $		$ 5,000,000
Warrant | Maximum
Class Of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding		19.99%
Warrant | Minimum
Class Of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding		9.99%
Bridge Note
Class Of Stock [Line Items]
Conversion of debt possible under Qualified Financing | $			1,000,000
Fleur Capital Pte Ltd | Bridge Note
Class Of Stock [Line Items]
Proceeds from unsecured convertible promissory note | $			1,000,000
Debt instrument, outstanding amount | $			$ 1,000,000
Private Placement
Class Of Stock [Line Items]
Common stock price per share | $ / shares						$ 2.70
Gross proceeds from private placement | $	$ 4,000,000
Private Placement | Bridge Note | Common Stock and Warrants [Member]
Class Of Stock [Line Items]
Notes canceled and converted | $	$ 1,000,000
Common Stock Purchase Agreement | Private Placement | BD 1 Investment Holding LLC
Class Of Stock [Line Items]
Stock purchase agreement, authorized shares									133,333
Stock purchase agreement, authorized amount | $									$ 10,000,000
Stock purchase agreement, description						The first tranche of 66,667 shares for $5,000,000 closed on September 2, 2021 and the second tranche closed on November 5, 2021.
First Tranche Close on September 2, 2021 | Private Placement | BD 1 Investment Holding LLC
Class Of Stock [Line Items]
Stock purchased under purchase agreement, shares				66,667
Stock purchased under purchase agreement, value | $				$ 5,000,000
Securities Purchase Agreement | Private Placement | Lucro
Class Of Stock [Line Items]
Aggregate number of common stock shares for private placement		943,397
Warrants exercisable for number shares of common stock		1,415,095
Common stock price per share | $ / shares		$ 5.30
Warrants exercisable for shares of common stock		1.5

STOCKHOLDERS' EQUITY (DEFICIT_3

STOCKHOLDERS' EQUITY (DEFICIT) - Schedule of Fair Value of Warrants (Details)	Dec. 31, 2022 yr
Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	82
Dividend Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	0
Risk-free Interest Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	3
Expected Life of the Warrants (In Years)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	5

STOCKHOLDERS' EQUITY (DEFICIT_4

STOCKHOLDERS' EQUITY (DEFICIT) - Schedule of Stock by Class (Details) - shares	Dec. 31, 2022	Dec. 31, 2021
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	25,000,000
Series A Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	750,000	750,000
Preferred stock, shares outstanding (in shares)	48,100	48,100
Series 1A Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	5,000
Preferred stock, shares outstanding (in shares)	0
Series B-1 Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000
Preferred stock, shares outstanding (in shares)	0
Series B-2 Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)	0
Series C Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)	0
Series D Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	3,000
Preferred stock, shares outstanding (in shares)	0
Series D-1 Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500
Preferred stock, shares outstanding (in shares)	0
Series E Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,800
Preferred stock, shares outstanding (in shares)	0
Series F Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	7,000
Preferred stock, shares outstanding (in shares)	0
Series G Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000
Preferred stock, shares outstanding (in shares)	0
Series H Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500
Preferred stock, shares outstanding (in shares)	0
Series I Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)	0
Series J Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,350
Preferred stock, shares outstanding (in shares)	0
Series J-1 Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)	0
Series K Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized (in shares)	20,000
Preferred stock, shares outstanding (in shares)	0

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) - USD ($)			12 Months Ended
	Dec. 12, 2022	Sep. 21, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted			4,234,591
Estimated fair value of shares granted			$ 4.97
Shares vested			1,082,558
Share-based compensation			$ 5,478,734
Number of unvested shares			3,152,033	0
Chief Executive Officer | Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted	700,000	3,534,591
Shares granted, vesting period	36 months	36 months
Shares granted, vesting rights description	Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Warley’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Warley without good reason.	Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Max’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Max without good reason.
Estimated fair value of shares granted	$ 2.98	$ 5.37
Share-based compensation			$ 5,478,734
Stock settlement terms	The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of December 31, 2024.	The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of September 30, 2024.
Total unrecognized share-based compensation expense			$ 15,588,000
Number of unvested shares			3,152,033
Unrecognized share-based compensation expense, period for recognition			33 months 15 days
Chief Executive Officer | Restricted Stock Units (RSUs) | Share-Based Payment Arrangement, Tranche One
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage	20%	20%
Chief Executive Officer | Restricted Stock Units (RSUs) | Share-Based Payment Arrangement, Tranche Two
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage	80%	80%

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Non-vested Restricted Stock and Related Activity (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning Balance, Non-vested Shares | shares	0
Shares granted | shares	4,234,591
Shares vested | shares	(1,082,558)
Ending Balance, Non-vested Shares | shares	3,152,033
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested, Weighted Average Grant Date Fair Value, Beginning Balance | $ / shares	$ 0
Weighted Average Grant Date Fair Value, Granted | $ / shares	4.97
Weighted Average Grant Date Fair Value, Vested | $ / shares	5.06
Non-vested, Weighted Average Grant Date Fair Value, Ending Balance | $ / shares	$ 4.95

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, limitations on use	$ 298,400,000
Valuation allowance	78,261,000	$ 75,003,000
Increase (decrease) in valuation allowance	3,300,000
Uncertain tax positions	0
Accrued interest and penalties related to uncertain tax positions	0
Tax Year 2037
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	233,600,000
Indefinitely
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 74,700,000

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Accrued expenses	$ 388,000	$ 104,000
Inventory allowance	83,000	98,000
Other	7,000	5,000
Operating lease liability	1,122,000	1,280,000
Tax effect of NOL carryforward	76,089,000	74,167,000
Share-based compensation	1,348,000
Depreciation	(52,000)	596,000
Section 174 costs	355,000
Warranty reserve	5,000	5,000
Gross Deferred Tax Asset	79,345,000	76,255,000
Valuation allowance	(78,261,000)	(75,003,000)
Net Deferred Tax Asset	1,084,000	1,252,000
Operating lease right-of-use asset, net	(1,064,000)	(1,231,000)
Amortization	(20,000)	(21,000)
Net Deferred Tax Liability	$ (1,084,000)	$ (1,252,000)

INCOME TAXES - Tax Rate Reconci

INCOME TAXES - Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%
State statutory rate	3.10%	5.40%
Permanent tax differences	(2.90%)	(3.90%)
Debt Discount		12.70%
Deferred true-ups	(3.30%)	4.90%
Deferred rate change	(1.40%)
Other		0.70%
Change in valuation allowance	(16.50%)	(40.80%)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - Separation Agreement - Former President and Chief Executive Officer - USD ($)	Dec. 31, 2022	Sep. 21, 2022
Loss Contingencies [Line Items]
Accrued Salaries, Current		$ 360,000
Accrued Bonuses, Current		$ 200,000
Employee-related Liabilities, Current	$ 363,000

RETIREMENT PLAN - Additional In

RETIREMENT PLAN - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan [Line Items]
Employee minimum age	21 years
Percent of employer contribution	100%
Percent of employee contribution that employer will match	4%
Employer discretionary contribution amount	$ 129,040	$ 31,423
Annual vesting percentage	33.33%
Vesting period	3 years

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Details) - Sabby / L1 Convertible Note - Subsequent Event $ in Millions	Jan. 01, 2023 USD ($) shares
Subsequent Event [Line Items]
Aggregate principal amount of notes outstanding | $	$ 2.5
Common shares issued | shares	2,928,105