Ascent Solar Technologies, Inc. Common Stock (ASTI) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 15, 2023
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-Q
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity File Number	001-32919
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		49,929,967
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
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
City Area Code	720
Local Phone Number	872-5000
Title of 12(b) Security	Common
Trading Symbol	ASTI

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 6,343,687	$ 11,483,018
Trade receivables, net of allowance of $26,000 and $26,000, respectively	94,875	1,769
Inventories, net	513,063	615,283
Prepaid and other current assets	1,507,609	344,110
Total current assets	8,459,234	12,444,180
Property, Plant and Equipment:	22,638,819	22,590,169
Accumulated depreciation	(22,059,497)	(22,038,508)
Property, Plant and Equipment, net	579,322	551,661
Other Assets:
Operating lease right-of-use assets, net	4,141,958	4,324,514
Patents, net of accumulated amortization of $159,010 and $154,218 respectively	81,075	79,983
Equity method investment	68,085	61,379
Other non-current assets	1,233,725	1,214,985
Total other assets	5,524,843	5,680,861
Total Assets	14,563,399	18,676,702
Current Liabilities:
Accounts payable	581,141	595,157
Related party payables	5,337	67,164
Accrued expenses	748,076	888,869
Accrued payroll	754,663	927,264
Accrued professional services fees	1,158,460	952,573
Accrued interest	725,446	559,060
Current portion of operating lease liability	754,168	733,572
Current portion of convertible notes	2,000,000
Other payable	250,000	250,000
Total current liabilities	6,977,291	4,973,659
Long-Term Liabilities:
Non-current operating lease liabilities	3,628,660	3,827,878
Non-current convertible notes, net	6,116,663	5,268,399
Accrued warranty liability	21,225	21,225
Total liabilities	16,743,839	14,091,161
Commitments and contingencies (Note XX)
Stockholders’ Equity (Deficit):
Series A preferred stock, $.0001 par value; 750,000 shares authorized; 48,100 and 48,100 shares issued and outstanding, respectively ($862,326 and $850,301 Liquidation Preference, respectively)	5	5
Common stock, $0.0001 par value, 500,000,000 authorized; 37,491,954 and 34,000,812 shares issued and outstanding, respectively	3,749	3,400
Additional paid in capital	451,336,338	452,135,653
Accumulated deficit	(453,511,214)	(447,537,493)
Accumulated other comprehensive loss	(9,318)	(16,024)
Total stockholders’ equity (deficit)	(2,180,440)	4,585,541
Total Liabilities and Stockholders’ Equity (Deficit)	$ 14,563,399	$ 18,676,702

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 26,000	$ 26,000
Patents, amortization	$ 159,010	$ 154,218
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)	37,491,954	34,000,812
Common stock, shares outstanding (in shares)	37,491,954	34,000,812
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	$ 862,326	$ 850,301

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total Revenues	$ 124,225	$ 566,210
Costs and Expenses
Costs of revenue	461,795	532,890
Research, development and manufacturing operations	1,665,694	1,406,322
Selling, general and administrative	1,591,821	821,266
Share-based compensation	1,404,450
Depreciation and amortization	25,781	16,665
Total Costs and Expenses	5,149,541	2,777,143
Loss from Operations	(5,025,316)	(2,210,933)
Other Income/(Expense)
Other income/(expense), net	10,000
Interest expense	(1,068,036)	(2,086,314)
Total Other Income/(Expense)	(1,058,036)	(2,086,314)
Income/(Loss) on Equity Method Investments		(2)
Net Income/(Loss)	$ (6,083,352)	$ (4,297,249)
Net Income/(Loss) Per Share (Basic)	$ (0.17)	$ (0.20)
Net Income/(Loss) Per Share (Diluted)	$ (0.17)	$ (0.20)
Weighted Average Common Shares Outstanding (Basic)	35,569,990	21,671,248
Weighted Average Common Shares Outstanding (Diluted)	35,569,990	21,671,248
Other Comprehensive Income/(Loss)
Foreign currency translation gain/(loss)	$ 6,706	$ (7,097)
Net Comprehensive Income/(Loss)	(6,076,646)	(4,304,346)
Products
Total Revenues	99,225	54,210
Milestone and engineering
Total Revenues	$ 25,000	$ 512,000

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	BD 1 Notes (related party)	Nanyang Convertible Notes	L1 Convertible Note	Fleur Note	Sabby Note	Preferred Stock Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Preferred Stock Series A Preferred Stock	Preferred Stock Series 1A Preferred Stock	Preferred Stock Series 1A Preferred Stock TubeSolar	Preferred Stock Crowdex Convertible Notes Series 1A Preferred Stock	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock TubeSolar	Common Stock BD 1 Notes (related party)	Common Stock Crowdex Convertible Notes	Common Stock Nanyang Convertible Notes	Common Stock L1 Convertible Note	Common Stock Fleur Note	Common Stock Sabby Note	Additional Paid-In Capital	Additional Paid-In Capital Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-In Capital Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-In Capital TubeSolar	Additional Paid-In Capital BD 1 Notes (related party)	Additional Paid-In Capital Crowdex Convertible Notes	Additional Paid-In Capital Nanyang Convertible Notes	Additional Paid-In Capital L1 Convertible Note	Additional Paid-In Capital Fleur Note	Additional Paid-In Capital Sabby Note	Accumulated Deficit	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjustment [Member]	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Other Accumulated Comprehensive Loss	Other Accumulated Comprehensive Loss Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance at Dec. 31, 2021	$ (2,833,606)									$ 5				$ 479									$ 424,948,698										$ (427,782,788)
Beginning balance (in shares) at Dec. 31, 2021										48,100	3,700			4,786,804
Conversion of shares				$ 7,900,000	$ 600,000		$ 700,000									$ 480	$ 1,580	$ 260	$ 120		$ 140					$ (480)	$ 7,898,420	$ (260)	$ 599,880		$ 699,860
Conversion of shares (in shares)												(2,400)	(1,300)			4,800,000	15,800,000	2,600,000	1,200,000		1,400,000
Net Loss	(4,297,249)																																(4,297,249)
Foreign Currency Translation Loss	(7,097)																																			$ (7,097)
Ending balance at Mar. 31, 2022	2,062,048									$ 5				$ 3,059									434,146,118										(432,080,037)			(7,097)
Ending balance (in shares) at Mar. 31, 2022										48,100				30,586,804
Beginning balance at Dec. 31, 2022	$ 4,585,541	$ (3,686,243)	$ 899,298						$ 5					$ 3,400	$ 3,400								452,135,653	$ (3,795,874)	$ 448,339,779								(447,537,493)	$ 109,631	$ (447,427,862)	(16,024)	$ (16,024)
Beginning balance (in shares) at Dec. 31, 2022									48,100					34,000,812	34,000,812
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2020-06 [Member]
Conversion of shares						$ 508,740		$ 1,083,718												$ 144		$ 205								$ 508,596		$ 1,083,513
Conversion of shares (in shares)																				1,440,090		2,051,052
Share-based compensation	$ 1,404,450																						1,404,450
Net Loss	(6,083,352)																																(6,083,352)
Foreign Currency Translation Loss	6,706																																			6,706
Ending balance at Mar. 31, 2023	$ (2,180,440)									$ 5				$ 3,749									$ 451,336,338										$ (453,511,214)			$ (9,318)
Ending balance (in shares) at Mar. 31, 2023										48,100				37,491,954

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating Activities:
Net income/(loss)	$ (6,083,352)	$ (4,297,249)
Adjustments to reconcile net income (loss) to cash used in operating activities:
Depreciation and amortization	25,781	16,665
Share-based compensation	1,404,450
Operating lease asset amortization	182,556	168,671
Accretion of debt discount	901,649	2,069,206
Loss on equity method investment		2
Inventory reserve expense	97,465
Changes in operating assets and liabilities:
Accounts receivable	(93,106)	(512,004)
Inventories	4,755	(45,448)
Prepaid expenses and other current assets	(1,182,239)	(411,802)
Accounts payable	(14,016)	(41,565)
Related party payable	(61,827)
Operating lease liabilities	(178,622)	(157,479)
Accrued interest	166,386	15,107
Accrued expenses	(107,507)	403,816
Net cash used in operating activities	(4,937,627)	(2,792,080)
Investing Activities:
Contributions to equity method investment		(83,559)
Payments on purchase of assets	(48,650)	(57,451)
Patent activity costs	(5,884)	(308)
Net cash used in investing activities	(54,534)	(141,318)
Financing Activities:
Payment of convertible notes	(147,170)
Net cash used in financing activities	(147,170)
Net change in cash and cash equivalents	(5,139,331)	(2,933,398)
Cash and cash equivalents at beginning of period	11,483,018	5,961,760
Cash and cash equivalents at end of period	6,343,687	3,028,362
Non-Cash Transactions:
Non-cash conversions of convertible notes to equity	$ 1,592,458	9,200,000
Series 1A preferred stock conversion		$ 740

ORGANIZATION

ORGANIZATION	3 Months Ended
	Mar. 31, 2023
Organization Consolidation And Presentation Of Financial Statements [Abstract]
ORGANIZATION	NOTE 1. ORGANIZATION Ascent Solar Technologies, Inc. (the “Company") is focusing 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 these industries and can achieve economies of scale in sourcing, development, and production in commericializing products for these customers. Effective March 13, 2023, the Company began focusing its Thornton manufacturing facility as a Perovskite Center of Excellence and has dedicated the facility to the industrial commercialization of the Company's patent-pending Perovskite solar technologies. On April 18, 2023, the Company completed a transaction to acquire the manufacturing assets of Flisom AG, a Zurich based thin-film solar manufacturer. The Company will continue to be headquartered in Thornton, CO and will commence manufacturing using its new manufacturing assets in Zurich, Switzerland.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 2. BASIS OF PRESENTATION The accompanying, unaudited, condensed financial statements have been derived from the accounting records of the Company as of March 31, 2023 and December 31, 2022, and the results of operations for the three months ended March 31, 2023 and 2022. The accompanying, unaudited, condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these interim financial statements do not include all of the information and footnotes typically found in U.S. GAAP audited annual financial statements. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement have been included. The Condensed Balance Sheet at December 31, 2022 has been derived from the audited financial statements as of that date but does not include all of the information and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. These condensed financial statements and notes should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. The preparation of financial statements in conformity with U.S. 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. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s significant accounting policies were described in Note 3 to the audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Except for the adoption of FASB 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”) as disclosed below, there have been no significant changes to our accounting policies as of March 31, 2023. 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 recognizes the related revenue as control of each individual product is transferred to the customer. During the three months ended March 31, 2023 and 2022, the Company recognized product revenue of $ 99,225 and $ 54,210 , respectively. 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, cost, or engineering targets. During the three months ended March 31, 2023 and 2022, the Company recognized total milestone and engineering revenue of $ 25,000 and $ 512,000 , respectively. The $ 512,000 was earned from TubeSolar AG (“TubeSolar”), a related party. 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 recognizes 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, the Company uses 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 the Company’s 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 the 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 during the three months ended March 31, 2023 and 2022. Accounts Receivable. As of March 31, 2023 and December 31, 2022, the Company had an accounts receivable, net balance of $ 94,875 and $ 1,769 , respectively. As of March 31, 2023 and December 31, 2022, the Company had an allowance for doubtful accounts of $ 26,000 and $ 26,000 , respectively. Deferred revenue for the three months ended March 31, 2023 was as follows: Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue ( 29,350 ) Balance as of March 31, 2023 $ 13,000 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 has been computed by deducting dividends accumulated for the period on cumulative preferred stock (whether or not earned) from net income. Diluted earnings per share has 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 warrants, options, restricted stock units and convertible securities using the if-converted method to the extent they are dilutive). Approximately 18.4 million and 2.4 million shares of dilutive shares were excluded from the three months period ended March 31, 2023 and 2022, respectively, EPS calculation as their impact is antidilutive. Recently Adopted or to be Adopted Accounting Policies On January 1, 2023, the Company adopted ASU 2020-06. The adoption resulted in the elimination of the beneficial conversion feature recognized on the Company’s convertible debt. The Company elected to apply the modified retrospective method to all open contracts as of January 1, 2023, and the cumulative effect of initially applying ASU 2020-06 was recognized as an adjustment to the Company’s retained earnings balance as of January 1, 2023. Comparative periods have not been restated and continue to be reported under the accounting standard in effect for those periods. The cumulative effect of the changes made to the Company’s January 1, 2023, balance sheet for the adoption of ASU 2020-06 is as follows: Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 ( 3,795,874 ) 448,339,779 Accumulated deficit ( 447,537,493 ) 109,631 ( 447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Net Loss $ ( 6,083,352 ) $ ( 8,283,316 ) $ 2,199,964 Earnings Per Share (Basic and Diluted) ( 0.17 ) ( 0.23 ) 0.06 Other new pronouncements issued but not effective as of March 31, 2023 are not expected to have a material impact on the Company’s condensed financial statements.

LIQUIDITY, CONTINUED OPERATIONS

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	3 Months Ended
	Mar. 31, 2023
Liquidity And Continued Operations [Abstract]
LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	NOTE 4. LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN During the year ended December 31, 2022, the Company entered into multiple financing agreements to fund operations. Further discussion of these transactions can be found in Notes 12 and 15 in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. The Company redeployed its Thornton manufacturing facility to focus on industrial commercialization of the Company's patent-pending Perovskite solar technologies. Additionally, the Company purchased manufacturing assets in Zurich, Switzerland where the Company plans to begin production. 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 this strategy. During the three months ended March 31, 2023 the Company used $ 4,937,627 in cash for operations. Additional projected product revenues are not anticipated to result in a positive cash flow position for the next twelve months overall and, while as of March 31, 2023, the Company has a working capital of $ 1,481,943 , Management does not believe cash liquidity is sufficient for the next twelve months and will require additional financing. The Company continues to look for ways to expand its production of PV films at industrial scale, and to secure long-term contracts for the sale of such output. The Company continues activities related to securing additional financing 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 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 condensed 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	3 Months Ended
	Mar. 31, 2023
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. Under the terms of the JDA, the Company will produce, and TubeSolar will purchase, thin-film photovoltaic (“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. No revenue was recognized under the JDA during the three months ended March 31, 2023 . $ 512,000 of NRE revenue were recognized under the JDA during the three months ended March 31, 2022. The Company and TubeSolar have also jointly 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. 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 $ 0 and $ 83,559 to Ascent Germany during the three months ended March 31, 2023 and 2022 , respectively. The Company currently cannot quantify its maximum exposure in this entity.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022: As of As of 2023 2022 Furniture, fixtures, computer hardware and $ 482,235 $ 482,235 Manufacturing machinery and equipment 21,765,284 21,739,504 Leasehold improvements 103,951 87,957 Manufacturing machinery and equipment, 287,349 280,473 Depreciable property, plant and equipment 22,638,819 22,590,169 Less: Accumulated depreciation and amortization ( 22,059,497 ) ( 22,038,508 ) Net property, plant and equipment $ 579,322 $ 551,661 Depreciation expense for the three months ended March 31, 2023 and 2022 was $ 20,989 and $ 11,873 , respectively. Depreciation expense is recorded under “Depreciation and amortization expense” in the unaudited Condensed Statements of Operations.

OPERATING LEASE

OPERATING LEASE	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
OPERATING LEASE	NOTE 7. OPERATING LEASE The Company’s operating leases are comprised of approximately 100,000 rentable square feet for its manufacturing and operations and a Company car. These leases are classified and accounted for as operating leases. 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 March 31, 2023 and December 31, 2022, assets and liabilities related to the Company’s leases were as follows: As of As of 2023 2022 Operating lease right-of-use assets, net $ 4,141,958 $ 4,324,514 Current portion of operating lease liability 754,168 733,572 Non-current portion of operating lease liability 3,628,660 3,827,878 During the three months ended March 31, 2023 and 2022 , the Company recorded operating lease expense included in selling, general and administrative expenses of $ 261,343 and $ 258,392 , respectively. Future maturities of the operating lease liability are as follows: Remainder of 2023 $ 772,225 2024 1,060,187 2025 1,090,196 2026 1,112,903 2027 1,146,290 Total lease payments 5,181,801 Less amounts representing interest ( 798,973 ) Present value of lease liability $ 4,382,828 The remaining weighted average lease term and discount rate of the operating leases is 56.88 months and 7.0 % , respectively.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 8. INVENTORIES Inventories, net of reserves, consisted of the following at March 31, 2023 and December 31, 2022: As of As of 2023 2022 Raw materials $ 474,102 $ 577,799 Work in process 38,961 37,351 Finished goods - 133 Total $ 513,063 $ 615,283

OTHER PAYABLE

OTHER PAYABLE	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
OTHER PAYABLE	NOTE 9. OTHER PAYABLE On June 30, 2017, 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 March 31, 2023, 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 Condensed Balance Sheets.

CONVERTIBLE NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	NOTE 10. CONVERTIBLE NOTES The following table provides a summary of the activity of the Company's secured, convertible, promissory notes: Principal Notes converted Principal Less: Net Principal Sabby Volatility Warrant Master Fund, LTD $ 7,392,899 $ ( 1,786,212 ) $ 5,606,687 $ ( 1,860,185 ) $ 3,746,502 L1 Capital Global Opportunities Master Fund, Ltd 7,500,000 ( 960,000 ) 6,540,000 ( 2,169,839 ) 4,370,161 $ 14,892,899 $ ( 2,746,212 ) $ 12,146,687 $ ( 4,030,024 ) $ 8,116,663 Sabby / L1 Convertible Notes On December 19, 2022, the Company entered into a Securities Purchase Contract (the “Securities Purchase Contract”) with two institutional investors (each, an “Investor” and collectively, the “Investors”) for the issuance to the Investors of $ 12,500,000 in aggregate principal amount of Senior Secured Original Issue 10 % Discount Convertible Advance Notes pursuant to a direct registered offering (the “Registered Advance Notes”) and $ 2,500,000 in aggregate principal amount of Senior Secured Original Issue 10 % Discount Convertible Advance Notes in a concurrent private placement (the “Private Placement Advance Notes” and, together with the Registered Advance Notes, the “Advance Notes”). On March 29, 2023, the Company and each of the Investors entered into a Waiver and Amendment Agreement (the “Amendment”) relating to the Securities Purchase Contract and the Advance Notes to waive any event of default arising under Section 2.1 of the Advance Notes relating to the Company’s receipt of notice from the Listing Qualifications Department of Nasdaq indicating that the Company is not in compliance with the $ 1.00 Minimum Bid Price Requirement set forth in Nasdaq Listing Rule 5550(a)(2) for continued listing on The Nasdaq Capital Market (the “Specified Default”). Pursuant to the Amendment, the Company and each of the Investors agreed to waive the Specified Default and further agreed to the amend the Advance Notes to provide that (i) the new “Floor Price” for all purposes of the Advance Notes is $ 0.20 per share of the Company’s common stock, (ii) until the Company regains compliance with the $ 1.00 Minimum Bid Price Requirement, “Conversion Price” under the Advance Notes will mean the “Alternative Conversion Price” (as defined in the Advance Notes) and (iii) the Company will make certain prepayments of the Advance Notes held by the Investors on the following dates and in the following aggregate cash amounts, at a price equal to 100 % of the principal amount of the Advance Notes to be repaid plus accrued and unpaid interest thereon (if any). The Company's failure to comply with the terms of the Amendment would constitute an Event of Default under the Advance Notes. On April 12, 2023, the Company and each of the Investors entered in a further amendment to the Amendment (the “Revised Amendment”), to provide for a consistent prepayment schedule for the Advance Notes held by each of the Investors. After giving effect to the Revised Amendment, the Advance Notes will be prepaid by the Company in cash on the following dates and in the following aggregate amounts, at a price equal to 100 % of the principal amount of the Advance Notes to be prepaid plus accrued and unpaid interest thereon (if any). The Company’s failure to comply with the terms of the Revised Amendment would constitute an “Event of Default” under the Advance Notes. Prepayment Date Aggregate April 3, 2023 $ 333,333 April 13, 2023 333,333 May 18, 2023 666,667 June 19, 2023 666,667 $ 2,000,000 The Advance Notes are convertible to Common Stock. The fixed conversion price of the Advance Notes is subject to certain adjustments in accordance with the terms thereof, including certain anti-dilution adjustments in the event that the Company issues shares of Common Stock, securities convertible into, exercisable for or exchangeable for the Company’s Common Stock, rights or options to acquire Common Stock or convertible securities or any combination thereof, including as units with other securities or property in an integrated transaction, at a purchase or conversion, exercise or exchange price of less than the fixed conversion price then in effect with respect to the Advance Notes. The Securities Purchase Contract also included certain warrants to purchase up to 2,513,406 shares of common stock (the "Warrants"). The Warrants were issued with an exercise price equal to $ 3.93 per share, subject to certain adjustments in certain events, including the future issuance by the Company of securities with a purchase or conversion, exercise or exchange price that is less than the exercise price of the Warrants then in effect at any time. On April 14, 2023 the Company entered a securities purchase agreement (“SPA”) with Lucro Investments VCC-ESG Opportunities Fund (“Lucro”) for an approximate $ 9 million private placement (the “Private Placement”) of an aggregate of 7,499,997 shares of the Company’s Common Stock. The per share purchase price for the Shares is $ 1.20 per share. The terms of the SPA with Lucro triggered certain adjustments to the Advance Notes and the Warrants in accordance with the existing terms of the outstanding Advance Notes and the outstanding Warrants. Following these adjustments: 1. The fixed conversion price of the approximately $ 10.1 million principal amount currently outstanding Advance Notes has been lowered to $ 0.3661 per share of Common Stock; 2. The exercise price of the outstanding Warrants has been lowered to $ 0.3661 per share of Common Stock; and 3. The number of shares that the Warrants are exercisable for has been increased from 2,513,406 to 26,980,840 shares of Common Stock. During the three months ended March 31, 2023 , Sabby converted $ 1.79 million of principal for 2,051,053 shares of common stock. During the three months ended March 31, 2023 , L1 converted $ 0.96 million of principal for 1,440,090 shares of common stock. During the three months ended March 31, 2023, the Company had interest expense of $ 1,052,928 of which, $ 901,649 was due to accretion of discount on the note. Interest payable was $ 173,400 as of March 31, 2023 .

SERIES A PREFERRED STOCK

SERIES A PREFERRED STOCK	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Series A Preferred Stock	NOTE 11. SERIES A PREFERRED STOCK As of January 1, 2023, there were 48,100 shares of Series A Preferred Stock outstanding. 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 , adjusted for reverse stock splits, 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, plus the make-whole amount (if applicable). At March 31, 2023 , 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 March 31, 2023 , there were 48,100 shares of Series A Preferred Stock outstanding and accrued and unpaid dividends of $ 477,526 .

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 12. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock At March 31, 2023 , 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 March 31, 2023, the Company had 37,491,954 shares of common stock outstanding. The Company has not declared or paid any dividends related to the common stock during the three month ended March 31, 2023 and 2022. During the three months ended March 31, 2023 , $ 2.75 million of convertible debt was converted into 3,491,143 shares of common stock. Preferred Stock At March 31, 2023 , the Company had 25 million 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 — Warrants As of March 31, 2023 , there are 3,929,311 outstanding warrants with exercise prices between $ 3.93 and $ 5.30 per share. Series A Preferred Stock Refer to Note 11 for information on Series A Preferred Stock. Series 1A, 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 1A, B-1, B-2, C, D, D-1, E, F, G, H, I, J, J-1, or K during the three months ended March 31, 2023 .

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2023
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
SHARE-BASED COMPENSATION	NOTE 13. SHARE-BASED COMPENSATION The Company granted restricted stock units to the Company's Chief Executive Officer and Chief Financial Officer and recognized share-based compensation expense related to restricted stock grants of $ 1,404,450 for the three months ended March 31, 2023. On April 26, 2023, the Company terminated its employment contract with the Company's Chief Executive Officer resulting in the forfeiture of 2,356,394 restricted stock units. The remaining non-vested shares of 513,333 units are expected to vest in the future. Total unrecognized share-based compensation expense from the remaining unvested restricted stock as of March 31, 2023 was approximately $ 1,529,733 and is expected to be recognized over 33 months. The following table summarizes non-vested restricted stock and the related activity as of March 31, 2023: Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2023 3,152,033 4.95 Vested ( 282,306 ) 5.04 Non-vested at March 31, 2023 2,869,727 4.94

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14. COMMITMENTS AND CONTINGENCIES On April 26, 2023, the board of directors of the Company terminated Jeffrey Max as the Company’s President and Chief Executive Officer. Mr. Max claims that his termination was not for cause as defined in his employment agreement which could enable him to certain benefits, including severance and vesting of restricted stock units. Management believes Mr. Max was terminated for cause and any such claims, if asserted, would be without substantial merit. Although the outcome of any legal proceedings is uncertain, the Company will vigorously defend any future claims made by Mr. Max. 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 quarterly or annual periods.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15. SUBSEQUENT EVENTS On April 14, 2023 , the Company entered the Private Placement with Lucro Investments VCC-ESG Opportunities Fund for an approximate $ 9 million private placement of an aggregate of 7,499,997 shares of the Company’s common stock, $ 0.0001 par value per share. The per share purchase price is $ 1.20 per share. The Private Placement will close in nine tranches of approximately $ 1 million. The first tranche is scheduled to close by May 8, 2023. The ninth and final tranche is scheduled to close in late December 2023. The Company has not received the first tranche funding pursuant to this agreement. Management continues to assess the status and viability of this agreement. On April 17, 2023 , the Company entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with Flisom AG, a leading developer and manufacturer of photovoltaic thin film solar cells (“Seller”), pursuant to which, among other things, the Company purchased certain assets relating to thin-film photovoltaic manufacture and production from Seller (collectively, the “Assets”), including (i) certain manufacturing equipment located at Seller’s Niederhasli, Switzerland facility (the “Manufacturing Facility”) and (ii) related inventory and raw materials at the Manufacturing Facility (collectively, the “Transaction”). In connection with the Transaction, the Company also received a license to certain intellectual property rights used in the operation of the Assets and will also acquire, by operation of Swiss law, the employment contracts of certain employees of Seller in Switzerland who are functionally predominantly working with the Assets, subject to such employees being offered the right to remain employed by Seller after the closing of the Transaction (the “Closing”). The total consideration paid by the Company to Seller in connection with the Transaction was an aggregate amount in cash equal to $ 2,800,000 . At the Closing, the Company and Seller also entered into (i) a Transition Services Agreement requiring that Seller provide transition support for the Company’s operation of the Assets, with fees to be due and payable by the Company for performance of such support services, (ii) a Sublease Agreement related to the Company’s use of the premises at the Manufacturing Facility where the Assets are located (the “Sublease Agreement”), and (iii) a Technology License Agreement, pursuant to which Seller granted the Company a revocable, non-exclusive license to certain intellectual property rights of the Seller used in the operation of the Assets (the “Licensed IP”), subject to certain encumbrances on the Licensed IP in favor of Seller’s lender. On April 20, 2023 , the Company entered into a letter agreement (the “Letter Agreement”) with FL1 Holding GmbH, a German company (“FL1”) that is affiliated with BD 1 Investment Holding, LLC (“BD1”), an affiliate of the Company, BD1 and BD Vermögensverwaltung GmbH (“BD”), the parent entity of FL1 (collectively, the “Affiliates”), in connection with the prospective acquisition by FL1 of substantially all shares in Seller following the Closing, subject to the satisfaction of certain terms and conditions. Pursuant to the Letter Agreement, among other things, FL1 and one or more of the Affiliates agreed, on behalf of itself and its affiliates (i) to certain noncompetition and nonsolicitation obligations with respect to the Company and the Assets, including certain prospective customers of the products produced using the Assets, for a period of five ( 5 ) years from the Closing, subject to certain exceptions, (ii) to cause Seller to use certain of its intellectual property rights for limited internal purposes until such time as a joint collaboration agreement is entered into after the Closing among Seller, the Company and certain other affiliates of FL1 related to the licensing and use of such intellectual property, and otherwise not to dispose of or fail to maintain such intellectual property, (iii) to reimburse the Company for certain pre-Closing liabilities of Seller to the extent incurred by the Company following the closing of the Transaction; and (iv) to indemnify the Company for breaches of certain representations, warranties and covenants relating to the Assets. Pursuant to the Letter Agreement, each of BD and BD1 have also agreed that (1) it and its affiliates will not offer to acquire or acquire, by merger, tender offer or otherwise, all or substantially all of the outstanding shares of capital stock of the Company not beneficially owned by BD and its affiliates, without the approval of a committee comprised of disinterested and independent members of the Company’s Board of Directors and the affirmative vote of a majority of the voting power of outstanding shares of the Company not beneficially owned by BD and its affiliates; (2) BD and its affiliates will not transfer any shares of the Company’s capital stock beneficially owned by them unless the transferee agrees in writing to be bound by the foregoing restriction; and (3) each of them will stand behind the obligations of FL1 pursuant to the Letter Agreement. The Letter Agreement also grants the Company the option, but not the obligation, (i) to purchase certain intellectual property rights of Seller relating to thin-film photovoltaic manufacture and production for $ 2,000,000 following the release of certain liens on such intellectual property rights in favor of Seller’s lender, and (ii) for a period of 12 months following the Closing, to resell the Assets to FL1 for an aggregate amount equal to $ 5,000,000 , with such transaction to close within 90 days following the exercise of the Company’s resale right. On April 19, 2023 , the Company entered a securities purchase agreement (“SPA”) with BD1 for a $ 5 million private placement (the “BD1 Private Placement”) of subordinated promissory notes (the “Notes”). The BD1 Private Placement will close in four tranches with the first tranche (for $ 2 million) scheduled to close by May 15, 2023. The fourth and final tranche is scheduled to close in mid-August 2023. The maturity date of all the Notes is September 30, 2026 . The Notes will bear interest at 6 % per annum and are (i) unsecured, (ii) not convertible, and (iii) are subordinated to the Company’s senior indebtedness. The Company has not received funding pursuant to this agreement. Subsequent to March 31, 2023 , Sabby and L1 converted approximately $ 3.1 M principal into 12,153,013 shares of Common Stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
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 recognizes the related revenue as control of each individual product is transferred to the customer. During the three months ended March 31, 2023 and 2022, the Company recognized product revenue of $ 99,225 and $ 54,210 , respectively. 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, cost, or engineering targets. During the three months ended March 31, 2023 and 2022, the Company recognized total milestone and engineering revenue of $ 25,000 and $ 512,000 , respectively. The $ 512,000 was earned from TubeSolar AG (“TubeSolar”), a related party. 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 recognizes 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, the Company uses 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 the Company’s 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 the 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 during the three months ended March 31, 2023 and 2022. Accounts Receivable. As of March 31, 2023 and December 31, 2022, the Company had an accounts receivable, net balance of $ 94,875 and $ 1,769 , respectively. As of March 31, 2023 and December 31, 2022, the Company had an allowance for doubtful accounts of $ 26,000 and $ 26,000 , respectively. Deferred revenue for the three months ended March 31, 2023 was as follows: Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue ( 29,350 ) Balance as of March 31, 2023 $ 13,000
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 has been computed by deducting dividends accumulated for the period on cumulative preferred stock (whether or not earned) from net income. Diluted earnings per share has 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 warrants, options, restricted stock units and convertible securities using the if-converted method to the extent they are dilutive). Approximately 18.4 million and 2.4 million shares of dilutive shares were excluded from the three months period ended March 31, 2023 and 2022, respectively, EPS calculation as their impact is antidilutive.
Recently Adopted or to be Adopted Accounting Policies	Recently Adopted or to be Adopted Accounting Policies On January 1, 2023, the Company adopted ASU 2020-06. The adoption resulted in the elimination of the beneficial conversion feature recognized on the Company’s convertible debt. The Company elected to apply the modified retrospective method to all open contracts as of January 1, 2023, and the cumulative effect of initially applying ASU 2020-06 was recognized as an adjustment to the Company’s retained earnings balance as of January 1, 2023. Comparative periods have not been restated and continue to be reported under the accounting standard in effect for those periods. The cumulative effect of the changes made to the Company’s January 1, 2023, balance sheet for the adoption of ASU 2020-06 is as follows: Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 ( 3,795,874 ) 448,339,779 Accumulated deficit ( 447,537,493 ) 109,631 ( 447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Net Loss $ ( 6,083,352 ) $ ( 8,283,316 ) $ 2,199,964 Earnings Per Share (Basic and Diluted) ( 0.17 ) ( 0.23 ) 0.06 Other new pronouncements issued but not effective as of March 31, 2023 are not expected to have a material impact on the Company’s condensed financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Deferred Revenue	Deferred revenue for the three months ended March 31, 2023 was as follows: Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue ( 29,350 ) Balance as of March 31, 2023 $ 13,000
Cumulative Effect of Changes in Fianancial Statement	The cumulative effect of the changes made to the Company’s January 1, 2023, balance sheet for the adoption of ASU 2020-06 is as follows: Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 ( 3,795,874 ) 448,339,779 Accumulated deficit ( 447,537,493 ) 109,631 ( 447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Net Loss $ ( 6,083,352 ) $ ( 8,283,316 ) $ 2,199,964 Earnings Per Share (Basic and Diluted) ( 0.17 ) ( 0.23 ) 0.06

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	The following table summarizes property, plant and equipment as of March 31, 2023 and December 31, 2022: As of As of 2023 2022 Furniture, fixtures, computer hardware and $ 482,235 $ 482,235 Manufacturing machinery and equipment 21,765,284 21,739,504 Leasehold improvements 103,951 87,957 Manufacturing machinery and equipment, 287,349 280,473 Depreciable property, plant and equipment 22,638,819 22,590,169 Less: Accumulated depreciation and amortization ( 22,059,497 ) ( 22,038,508 ) Net property, plant and equipment $ 579,322 $ 551,661

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Schedule of Assets and Liabilities Related to Company's Leases	As of March 31, 2023 and December 31, 2022, assets and liabilities related to the Company’s leases were as follows: As of As of 2023 2022 Operating lease right-of-use assets, net $ 4,141,958 $ 4,324,514 Current portion of operating lease liability 754,168 733,572 Non-current portion of operating lease liability 3,628,660 3,827,878
Schedule Future Maturities of Operating Lease Liability	Future maturities of the operating lease liability are as follows: Remainder of 2023 $ 772,225 2024 1,060,187 2025 1,090,196 2026 1,112,903 2027 1,146,290 Total lease payments 5,181,801 Less amounts representing interest ( 798,973 ) Present value of lease liability $ 4,382,828

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory, Net of Reserves	Inventories, net of reserves, consisted of the following at March 31, 2023 and December 31, 2022: As of As of 2023 2022 Raw materials $ 474,102 $ 577,799 Work in process 38,961 37,351 Finished goods - 133 Total $ 513,063 $ 615,283

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Convertible Debt	The following table provides a summary of the activity of the Company's secured, convertible, promissory notes: Principal Notes converted Principal Less: Net Principal Sabby Volatility Warrant Master Fund, LTD $ 7,392,899 $ ( 1,786,212 ) $ 5,606,687 $ ( 1,860,185 ) $ 3,746,502 L1 Capital Global Opportunities Master Fund, Ltd 7,500,000 ( 960,000 ) 6,540,000 ( 2,169,839 ) 4,370,161 $ 14,892,899 $ ( 2,746,212 ) $ 12,146,687 $ ( 4,030,024 ) $ 8,116,663
Summary of Convertible Notes Prepayment	Prepayment Date Aggregate April 3, 2023 $ 333,333 April 13, 2023 333,333 May 18, 2023 666,667 June 19, 2023 666,667 $ 2,000,000

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
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)	3 Months Ended
	Mar. 31, 2023
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Non-vested Restricted Stock and Related Activity	The following table summarizes non-vested restricted stock and the related activity as of March 31, 2023: Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2023 3,152,033 4.95 Vested ( 282,306 ) 5.04 Non-vested at March 31, 2023 2,869,727 4.94

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) shares in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Finite Lived Intangible Assets [Line Items]
Revenues	$ 124,225	$ 566,210
Revenue recognized	(29,350)
Accounts receivable, net balance	94,875		$ 1,769
Allowance for doubtful accounts	$ 26,000		$ 26,000
Shares omitted from loss per share, anti-dilutive	18.4	2.4
Products
Finite Lived Intangible Assets [Line Items]
Revenues	$ 99,225	$ 54,210
Milestone and Engineering Arrangement
Finite Lived Intangible Assets [Line Items]
Revenues	512,000
Revenue recognized	25,000	512,000
Government Research and Development
Finite Lived Intangible Assets [Line Items]
Revenues	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Deferred Revenue (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Accounting Policies [Abstract]
Balance	$ 13,000
Additions	29,350
Recognized as revenue	(29,350)
Balance	$ 13,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Cumulative Effect of Changes in Financial Statement (Details) - USD ($)	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Non-current convertible notes, net	$ 6,116,663		$ 5,268,399
Additional paid in capital	451,336,338		452,135,653
Accumulated deficit	$ (453,511,214)		(447,537,493)
ASU 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Non-current convertible notes, net		$ 8,954,642
Additional paid in capital		448,339,779
Accumulated deficit		(447,427,862)
Restatement Adjustment | ASU 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Non-current convertible notes, net		3,686,243
Additional paid in capital		(3,795,874)
Accumulated deficit		$ 109,631
Scenario Previously Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Non-current convertible notes, net			5,268,399
Additional paid in capital			452,135,653
Accumulated deficit			$ (447,537,493)

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact Due to Change in Accounting Principle on Net Income and Earnings Per Share (Details) - USD ($)		3 Months Ended
	Jan. 01, 2023	Mar. 31, 2023	Mar. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Loss		$ (6,083,352)	$ (4,297,249)
Earnings Per Share (Basic)		$ (0.17)	$ (0.20)
Earnings Per Share (Diluted)		$ (0.17)	$ (0.20)
ASU 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Loss	$ (6,083,352)
Earnings Per Share (Basic)	$ (0.17)
Earnings Per Share (Diluted)	$ (0.17)
Pre ASU 2020-06 | ASU 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Loss	$ (8,283,316)
Earnings Per Share (Basic)	$ (0.23)
Earnings Per Share (Diluted)	$ (0.23)
Difference | ASU 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Loss	$ 2,199,964
Earnings Per Share (Basic)	$ 0.06
Earnings Per Share (Diluted)	$ 0.06

LIQUIDITY, CONTINUED OPERATIO_2

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Liquidity And Continued Operations [Abstract]
Net cash used in operating activities	$ 4,937,627	$ 2,792,080
Working capital	$ 1,481,943

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Sep. 15, 2021
Related Party Transaction [Line Items]
Revenue recognized	$ 13,000		$ 13,000
JV
Related Party Transaction [Line Items]
Contribution to joint venture	0	$ 83,559
TubeSolar | Long-Term Supply and Joint Development Agreement
Related Party Transaction [Line Items]
Product revenue recognized	$ 0
Engineering revenue recognized		$ 512,000
TubeSolar | Maximum | Long-Term Supply and Joint Development Agreement
Related Party Transaction [Line Items]
Potential earnings from non recurring engineering contract fees				$ 4,000,000
Potential milestone earnings from engineering contract costs				$ 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 ($)	Mar. 31, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	$ 22,638,819	$ 22,590,169
Less: Accumulated depreciation and amortization	(22,059,497)	(22,038,508)
Property, Plant and Equipment, net	579,322	551,661
Furniture, fixtures, computer hardware and computer software
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	482,235	482,235
Manufacturing machinery and equipment
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	21,765,284	21,739,504
Leasehold improvements
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	103,951	87,957
Manufacturing machinery and equipment, in progress
Property Plant And Equipment [Line Items]
Depreciable property, plant and equipment	$ 287,349	$ 280,473

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property Plant And Equipment [Abstract]
Depreciation expense	$ 20,989	$ 11,873

OPERATING LEASE - Additional In

OPERATING LEASE - Additional Information (Details)			3 Months Ended
	Jan. 01, 2021 USD ($)	Sep. 21, 2020 USD ($)	Mar. 31, 2023 USD ($) ft²	Mar. 31, 2022 USD ($)
Leases [Abstract]
Number of rentable square feet of building | ft²			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			These leases are classified and accounted for as operating leases. 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			$ 261,343	$ 258,392
Remaining lease term			56 months 26 days
Lease discount rate			7%

OPERATING LEASE - Schedule of A

OPERATING LEASE - Schedule of Assets and Liabilities Related to Company's Lease (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets, net	$ 4,141,958	$ 4,324,514
Current portion of operating lease liability	754,168	733,572
Non-current operating lease liabilities	$ 3,628,660	$ 3,827,878

OPERATING LEASE - Schedule Futu

OPERATING LEASE - Schedule Future Maturities of Operating Lease Liability (Details)	Mar. 31, 2023 USD ($)
Operating Lease Liabilities Payments Due [Abstract]
Remainder of 2023	$ 772,225
2024	1,060,187
2025	1,090,196
2026	1,112,903
2027	1,146,290
Total lease payments	5,181,801
Less amounts representing interest	(798,973)
Present value of lease liability	$ 4,382,828

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventories (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 474,102	$ 577,799
Work in process	38,961	37,351
Finished goods	0	133
Total	$ 513,063	$ 615,283

OTHER PAYABLE - Additional Info

OTHER PAYABLE - Additional Information (Details) - Unsecured Debt - Note Payable Conversion - USD ($)	3 Months Ended
	Mar. 31, 2023	Jun. 30, 2017
Debt Instrument [Line Items]
Notes payable		$ 250,000
Stated interest rate		5%
Interest accrued on convertible debt	$ 68,836

CONVERTIBLE NOTES - Schedule of

CONVERTIBLE NOTES - Schedule of Convertible Notes (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	$ 14,892,899
Notes converted	(2,746,212)
Principal Balance, ending	12,146,687
Less: Discount Balance	(4,030,024)
Net Principal Balance	8,116,663
Sabby Volatility Warrant Master Fund, LTD
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	7,392,899
Notes converted	(1,786,212)
Principal Balance, ending	5,606,687
Less: Discount Balance	(1,860,185)
Net Principal Balance	3,746,502
L1 Capital Global Opportunities Master Fund, Ltd
Debt Instrument, Principal [Roll Forward]
Principal Balance, beginning	7,500,000
Notes converted	(960,000)
Principal Balance, ending	6,540,000
Less: Discount Balance	(2,169,839)
Net Principal Balance	$ 4,370,161

CONVERTIBLE NOTES - Sabby _ L1

CONVERTIBLE NOTES - Sabby / L1 Convertible Note - Additional Information (Details) - USD ($)					3 Months Ended
	Apr. 14, 2023	Apr. 12, 2023	Apr. 01, 2023	Mar. 29, 2023	Mar. 31, 2023	Mar. 31, 2022	Apr. 13, 2023	Dec. 19, 2022
Short Term Debt [Line Items]
Accretion of debt discount					$ 901,649	$ 2,069,206
Securities Purchase Contract | Common Stock | Private Placement | Subsequent Event
Short Term Debt [Line Items]
Aggregate number of common stock shares for private placement	7,499,997
Senior Secured Original Issue 10% Discount Convertible Advance Notes
Short Term Debt [Line Items]
Interest expense upon conversion					1,052,928
Interest payable					173,400
Accretion of debt discount					901,649
Sabby Convertible Note
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding					$ 1,790,000
Debt conversion, converted instrument, shares issued					2,051,053
Sabby Convertible Note | Subsequent Event
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding			$ 3,100,000
Debt conversion, converted instrument, shares issued			12,153,013
Sabby Convertible Note | Securities Purchase Contract
Short Term Debt [Line Items]
Minimum bid price per share				$ 1
Floor price				$ 0.20
Sabby Convertible Note | Securities Purchase Contract | Common Stock
Short Term Debt [Line Items]
Warrants exercisable for number shares of common stock					2,513,406
Warrant exercise price per share					$ 3.93
Sabby Convertible Note | Senior Secured Original Issue 10% Discount Convertible Advance Notes | Securities Purchase Contract
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding								$ 12,500,000
Discount on convertible advance notes								10%
Principal amount prepayment percentage				100%
Sabby Convertible Note | Senior Secured Original Issue 10% Discount Convertible Advance Notes | Securities Purchase Contract | Subsequent Event
Short Term Debt [Line Items]
Principal amount prepayment percentage		100%
Sabby Convertible Note | Senior Secured Original Issue 10% Discount Convertible Advance Notes | Securities Purchase Contract | Private Placement
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding								$ 2,500,000
Discount on convertible advance notes								10%
Lucro Investments VCC-ESG Opportunities Fund
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding					$ 960,000
Debt conversion, converted instrument, shares issued					1,440,090
Lucro Investments VCC-ESG Opportunities Fund | Securities Purchase Contract | Private Placement | Subsequent Event
Short Term Debt [Line Items]
Agreement entered date	Apr. 14, 2023
Aggregate consideration	$ 9,000,000
Common stock price per share	$ 1.20
Lucro Investments VCC-ESG Opportunities Fund | Securities Purchase Contract | Common Stock | Private Placement | Subsequent Event
Short Term Debt [Line Items]
Warrants exercisable for number shares of common stock	26,980,840						2,513,406
Warrant exercise price per share	$ 0.3661
Aggregate number of common stock shares for private placement	7,499,997
Lucro Investments VCC-ESG Opportunities Fund | Senior Secured Original Issue 10% Discount Convertible Advance Notes | Securities Purchase Contract | Private Placement | Subsequent Event
Short Term Debt [Line Items]
Aggregate principal amount of notes outstanding	$ 10,100,000
Conversion price (in dollars per share)	$ 0.3661

CONVERTIBLE NOTES - Sabby _ L_2

CONVERTIBLE NOTES - Sabby / L1 Convertible Note - Summary of Convertible Notes Prepayment (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Debt Instrument [Line Items]
Aggregate	$ 2,000,000
April 3, 2023
Debt Instrument [Line Items]
Aggregate	333,333
April 13, 2023
Debt Instrument [Line Items]
Aggregate	333,333
May 18, 2023
Debt Instrument [Line Items]
Aggregate	666,667
June 19, 2023
Debt Instrument [Line Items]
Aggregate	$ 666,667

CONVERTIBLE NOTES - BD 1 Conver

CONVERTIBLE NOTES - BD 1 Convertible Note - Additional Information (Details)	Mar. 31, 2023 USD ($)
Short Term Debt [Line Items]
Convertible Notes Payable	$ 2,000,000

SERIES A PREFERRED STOCK - Addi

SERIES A PREFERRED STOCK - Additional Information (Details) - USD ($)		3 Months Ended
	Jan. 01, 2023	Mar. 31, 2023	Dec. 31, 2022
Series A Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	48,100	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, conversion, required common share price, term		20 days
Preferred stock redemption price per share		$ 8
Accrued and unpaid dividends		$ 477,526
Common Stock | Maximum
Class Of Stock [Line Items]
Convertible preferred stock, shares issued upon conversion (in shares)		1

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) - Additional Information (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Vote $ / shares shares	Apr. 14, 2023 $ / shares	Dec. 31, 2022 $ / shares 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)	37,491,954		34,000,812
Common stock, number of votes per share | Vote	1
Conversion of stock amount | $	$ 2,750
Conversion of stock shares	3,491,143
Warrants outstanding	3,929,311
Preferred stock, shares authorized (in shares)	25,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001
Minimum
Class Of Stock [Line Items]
Warrant exercise price per share | $ / shares	3.93
Maximum
Class Of Stock [Line Items]
Warrant exercise price per share | $ / shares	$ 5.30

STOCKHOLDERS' EQUITY (DEFICIT_3

STOCKHOLDERS' EQUITY (DEFICIT) - Schedule of Stock by Class (Details) - shares	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
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	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 ($)		3 Months Ended
	Apr. 26, 2023	Mar. 31, 2023	Dec. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation		$ 1,404,450
Number of unvested shares		2,869,727	3,152,033
Restricted Stock Units (RSUs) | Subsequent Event
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of unvested shares	513,333
Chief Executive Officer and Chief Financial Officer | Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation		$ 1,404,450
Total unrecognized share-based compensation expense		$ 1,529,733
Unrecognized share-based compensation expense, period for recognition		33 months
Chief Executive Officer | Restricted Stock Units (RSUs) | Subsequent Event
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of forfeited shares	2,356,394

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Non-vested Restricted Stock and Related Activity (Details)	3 Months Ended
	Mar. 31, 2023 $ / 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	3,152,033
Shares vested | shares	(282,306)
Ending Balance, Non-vested Shares | shares	2,869,727
Non-vested, Weighted Average Grant Date Fair Value, Beginning Balance | $ / shares	$ 4.95
Weighted Average Grant Date Fair Value, Vested | $ / shares	5.04
Non-vested, Weighted Average Grant Date Fair Value, Ending Balance | $ / shares	$ 4.94

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Details)						3 Months Ended
	Apr. 20, 2023 USD ($)	Apr. 19, 2023 USD ($) Tranche	Apr. 17, 2023 USD ($)	Apr. 14, 2023 USD ($) Tranche $ / shares shares	Apr. 01, 2023 USD ($) shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 $ / shares
Subsequent Event [Line Items]
Common stock, par value (in dollars per share) | $ / shares				$ 0.0001		$ 0.0001		$ 0.0001
Total consideration for asset purchase						$ 48,650	$ 57,451
Lucro Investments VCC-ESG Opportunities Fund
Subsequent Event [Line Items]
Aggregate principal amount of notes outstanding						$ 960,000
Debt conversion, converted instrument, shares issued | shares						1,440,090
Lucro Investments VCC-ESG Opportunities Fund | Private Placement | Securities Purchase Contract
Subsequent Event [Line Items]
Stock purchase agreement, description						The Private Placement will close in nine tranches of approximately $1 million. The first tranche is scheduled to close by May 8, 2023. The ninth and final tranche is scheduled to close in late December 2023.
Sabby / L1 Convertible Note
Subsequent Event [Line Items]
Aggregate principal amount of notes outstanding						$ 1,790,000
Debt conversion, converted instrument, shares issued | shares						2,051,053
Subsequent Event | Private Placement | Securities Purchase Contract | Common Stock
Subsequent Event [Line Items]
Aggregate number of common stock shares for private placement | shares				7,499,997
Subsequent Event | Lucro Investments VCC-ESG Opportunities Fund | Private Placement | Securities Purchase Contract
Subsequent Event [Line Items]
Agreement entered date				Apr. 14, 2023
Aggregate consideration				$ 9,000,000
Common stock price per share | $ / shares				$ 1.20
Number of tranches | Tranche				9
Stock purchased under purchase agreement, value				$ 1,000,000
Subsequent Event | Lucro Investments VCC-ESG Opportunities Fund | Private Placement | Securities Purchase Contract | Common Stock
Subsequent Event [Line Items]
Aggregate number of common stock shares for private placement | shares				7,499,997
Subsequent Event | Flisom AG | Asset Purchase Agreement
Subsequent Event [Line Items]
Total consideration for asset purchase			$ 2,800,000
Subsequent Event | Flisom AG | Asset Purchase Agreement | Photovoltaic Thin Film Solar Cells
Subsequent Event [Line Items]
Date of asset acquisition agreement			Apr. 17, 2023
Subsequent Event | FL1 Holding GmbH | Letter Agreement
Subsequent Event [Line Items]
Agreement entered date	Apr. 20, 2023
Product restriction period under the agreement.	5 years
Option to purchase intellectual property rights	$ 2,000,000
Asset resale period	12 months
Asset resale amount	$ 5,000,000
Asset resale closing period after exercise	90 days
Subsequent Event | BD1 | Private Placement | Securities Purchase Contract
Subsequent Event [Line Items]
Agreement entered date		Apr. 19, 2023
Aggregate consideration		$ 5,000,000
Number of tranches | Tranche		4
Debt instrument, maturity date		Sep. 30, 2026
Stated interest rate		6%
Subsequent Event | BD1 | Private Placement | First Tranche
Subsequent Event [Line Items]
Aggregate consideration		$ 2,000,000
Subsequent Event | Sabby / L1 Convertible Note
Subsequent Event [Line Items]
Aggregate principal amount of notes outstanding					$ 3,100,000
Debt conversion, converted instrument, shares issued | shares					12,153,013