Ascent Solar Technologies, Inc. Common Stock (ASTI) S-1/A 18 Sep 23 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Registrant Name	Ascent Solar Technologies, Inc.
Entity Central Index Key	0001350102
Entity Primary SIC Number	3674
Entity Tax Identification Number	20-3672603
Entity Incorporation, State or Country Code	DE
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
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 905,621	$ 11,483,018	$ 5,961,760
Trade receivables, net of allowance of $0 and $26,000, respectively	14,916	1,769	49,250
Inventories, net	678,288	615,283	592,172
Prepaid and other current assets	302,044	344,110	247,736
Total current assets	1,900,869	12,444,180	6,850,918
Property, Plant and Equipment:	26,431,542	22,590,169	22,425,935
Accumulated depreciation	(22,079,147)	(22,038,508)	(22,146,273)
Property, Plant and Equipment, net	4,352,395	551,661	279,662
Other Assets:
Operating lease right-of-use assets, net	3,929,876	4,324,514	4,984,688
Patents, net of accumulated amortization of $163,803 and $154,218 respectively	78,567	79,983	86,595
Equity method investment	67,685	61,379	21,205
Other non-current assets	1,332,471	1,214,985	625,000
Total other assets	5,408,599	5,680,861	5,717,488
Total Assets	11,661,863	18,676,702	12,848,068
Current Liabilities:
Accounts payable	1,152,303	595,157	642,165
Related party payables	15,193	67,164	45,000
Accrued expenses	783,276	888,869	657,216
Accrued payroll	491,895	927,264
Accrued payroll		490,185	230,698
Severance payable		437,079
Accrued professional services fees	784,551	952,573	103,620
Accrued interest	672,969	559,060	475,671
Current portion of operating lease liability	765,378	733,572	646,742
Conversions payable (Note 11)	500,370
Current portion of convertible notes, net	5,606,467
Other payable	250,000	250,000	250,000
Total current liabilities	11,022,402	4,973,659	3,051,112
Long-Term Liabilities:
Non-current operating lease liabilities	3,411,364	3,827,878	4,532,490
Non-current convertible notes, net		5,268,399	8,076,847
Accrued warranty liability	21,225	21,225	21,225
Total liabilities	14,454,991	14,091,161	15,681,674
Commitments and contingencies (Note 16)
Stockholders’ Equity (Deficit):
Series A preferred stock, $.0001 par value; 750,000 shares authorized; 48,100    and 48,100 shares issued and outstanding, respectively ($874,485 and    $850,301 Liquidation Preference, respectively)	5	5	5
Common stock, $0.0001 par value, 500,000,000 authorized; 55,937,658    and 34,000,812 shares issued and outstanding, respectively	5,566	3,400	479
Additional paid in capital	466,294,127	452,135,653	424,948,698
Accumulated deficit	(469,078,672)	(447,537,493)	(427,782,788)
Accumulated other comprehensive loss	(14,154)	(16,024)
Total stockholders’ equity (deficit)	(2,793,128)	4,585,541	(2,833,606)
Total Liabilities and Stockholders’ Equity (Deficit)	$ 11,661,863	$ 18,676,702	$ 12,848,068

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 0	$ 26,000	$ 26,000
Patents, amortization	$ 163,803	$ 154,218	$ 135,050
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000	500,000,000
Common stock, shares issued (in shares)	55,937,658	34,000,812	4,786,804
Common stock, shares outstanding (in shares)	55,937,658	34,000,812	4,786,804
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	750,000	750,000	750,000
Preferred stock, shares issued (in shares)	48,100	48,100	48,100
Preferred stock, shares outstanding (in shares)	48,100	48,100	48,100
Preferred stock, liquidation preference	$ 874,485	$ 850,301	$ 801,533

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Total Revenues	$ 101,301	$ 637,571	$ 225,526	$ 1,203,781	$ 1,222,786	$ 607,783
Costs and Expenses
Costs of revenue	666,269	576,994	1,128,064	1,109,885	2,011,459	1,902,414
Research, development and manufacturing    operations	822,321	1,453,273	2,488,016	2,859,595	5,975,921	4,140,319
Selling, general and administrative	1,178,832	871,881	2,770,652	1,693,145	4,736,562	3,297,982
Share-based compensation	560,861		1,965,311		5,478,734
Depreciation and amortization	24,443	17,838	50,224	34,503	75,645	57,314
Total Costs and Expenses	3,252,726	2,919,986	8,402,267	5,697,128	18,278,321	9,398,029
Loss from Operations	(3,151,425)	(2,282,415)	(8,176,741)	(4,493,347)	(17,055,535)	(8,790,246)
Other Income/(Expense)
Other income/(expense), net		2,000	10,000	2,000	33,100	(169,423)
Interest expense	(761,877)	(32,370)	(1,829,913)	(2,118,685)	(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)	(761,877)	(30,370)	(1,819,913)	(2,116,685)	(2,671,809)	2,790,243
Income/(Loss) on Equity Method Investments	(170)		(170)	(2)	(27,361)
Net Income/(Loss)	$ (3,913,472)	$ (2,312,785)	$ (9,996,824)	$ (6,610,034)	$ (19,754,705)	$ (6,000,003)
Weighted Average Common Shares    Outstanding (Basic)	46,887,774	30,587,415	41,208,236	26,154,266	29,803,237	3,894,015
Weighted Average Common Shares    Outstanding (Diluted)	46,887,774	30,587,415	41,208,236	26,154,266	29,803,237	3,894,015
Other Comprehensive Income/(Loss)
Foreign currency translation gain/(loss)	$ (4,836)	$ (6,256)	$ 1,870	$ (13,353)	$ (16,024)
Net Comprehensive Income/(Loss)	(3,918,308)	(2,319,041)	(9,994,954)	(6,623,387)	(19,770,729)	(6,000,003)
Product [Member]
Total Revenues	86,385	627,571	185,610	681,781	694,286	607,783
Milestone And Engineering [Member]
Total Revenues	$ 14,916	$ 10,000	$ 39,916	$ 522,000	$ 528,500	$ 0

CONDENSED STATEMENTS OF OPERA_2

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net Income/(Loss) Per Share (Basic)	$ (0.33)	$ (0.08)	$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)
Net Income/(Loss) Per Share (Diluted)	$ (0.33)	$ (0.08)	$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series A Preferred Stock [Member] Series One A Preferred Stock [Member]	Preferred Stock [Member] Series One A Preferred Stock [Member]	Preferred Stock [Member] Series One A Preferred Stock [Member] Tubesolar A G [Member]	Preferred Stock [Member] Series One A Preferred Stock [Member] Crowdex Convertible Note [Member]	Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Preferred Stock [Member] Series One B Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member] Private Placement [Member]	Common Stock [Member] Tubesolar A G [Member]	Common Stock [Member] B D One Investment Holding L L C [Member]	Common Stock [Member] Nanyang Convertible Notes [Member]	Common Stock [Member] Fleur Note [Member]	Common Stock [Member] Global Ichiban Convertible Notes [Member]	Common Stock [Member] Nanyang Convertible Notes [Member]	Common Stock [Member] Crowdex Convertible Note [Member]	Common Stock [Member] B D One Investment Holding L L C [Member]	Common Stock [Member] Fleur Note [Member]	Common Stock [Member] Sabby Note [Member]	Common Stock [Member] L 1 Convertible Note [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member] Private Placement [Member]	Additional Paid-in Capital [Member] Tubesolar A G [Member]	Additional Paid-in Capital [Member] Crowdex Convertible Note [Member]	Additional Paid-in Capital [Member] B D One Investment Holding L L C [Member]	Additional Paid-in Capital [Member] Nanyang Convertible Notes [Member]	Additional Paid-in Capital [Member] Fleur Note [Member]	Additional Paid-in Capital [Member] Sabby Note [Member]	Additional Paid-in Capital [Member] Nanyang Convertible Notes [Member]	Additional Paid-in Capital [Member] Crowdex Convertible Note [Member]	Additional Paid-in Capital [Member] Sabby Note [Member]	Additional Paid-in Capital [Member] L 1 Convertible Note [Member]	Series A Preferred Stock [Member]	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Private Placement [Member]	B D One Investment Holding L L C [Member]	Nanyang Convertible Notes [Member]	Fleur Note [Member]	Nanyang Convertible Notes [Member]	Crowdex Convertible Note [Member]	B D One Investment Holding L L C [Member]	Fleur Note [Member]	Sabby Note [Member]	L 1 Convertible Note [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	AOCI Attributable to Parent [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance at Dec. 31, 2020	$ 5							$ 366														$ 401,590,211															$ (20,192,203)													$ (421,782,785)
Beginning balance (in shares) at Dec. 31, 2020	48,100		1,300					3,660,439
Proceeds from issuance of Preferred Stock (in shares)			2,500
Proceeds from issuance of Preferred Stock																						2,500,000															2,500,000
Proceeds from issuance of Common Stock								$ 15														12,999,985															13,000,000
Proceeds from issuance of Common Stock (in shares)								148,334
Conversion of shares (in shares)				(100)							200,000				33,600	200,000	545,042
Conversion of shares											$ 20				$ 3	$ 20	$ 55					5,799,997				$ (20)						$ 99,980	$ 272,466				5,800,000							$ 100,000	$ 272,521
Loss on Extinguishment of Liabilities																						1,686,079															1,686,079
Net Income/(Loss)																																					(6,000,003)													(6,000,003)
Beginning balance at Dec. 31, 2021	$ 5							$ 479														424,948,698															(2,833,606)													(427,782,788)
Beginning balance (in shares) at Dec. 31, 2021	48,100		3,700					4,786,804
Conversion of shares (in shares)				(2,400)	(1,300)						4,800,000	15,800,000	1,200,000	1,400,000			2,600,000
Conversion of shares											$ 480	$ 1,580	$ 120	$ 140			$ 260									$ (480)		$ 7,898,420	$ 599,880	$ 699,860			$ (260)								$ 7,900,000	$ 600,000	$ 700,000
Net Income/(Loss)																																					(4,297,249)													(4,297,249)
Foreign Currency Translation Loss																																					(7,097)																(7,097)
Beginning balance at Mar. 31, 2022	$ 5							$ 3,059														434,146,118															2,062,048													(432,080,037)			(7,097)
Beginning balance (in shares) at Mar. 31, 2022	48,100							30,586,804
Beginning balance at Dec. 31, 2021	$ 5							$ 479														424,948,698															(2,833,606)													(427,782,788)
Beginning balance (in shares) at Dec. 31, 2021	48,100		3,700					4,786,804
Net Income/(Loss)																																					(6,610,034)
Beginning balance at Jun. 30, 2022	$ 5							$ 3,059														434,146,118															(256,993)													(434,392,822)			(13,353)
Beginning balance (in shares) at Jun. 30, 2022	48,100							30,586,804
Beginning balance at Dec. 31, 2021	$ 5							$ 479														424,948,698															(2,833,606)													(427,782,788)
Beginning balance (in shares) at Dec. 31, 2021	48,100		3,700					4,786,804
Proceeds from issuance of Common Stock										$ 94												2,551,311																		$ 2,551,405
Proceeds from issuance of Common Stock (in shares)										943,397
Conversion of shares (in shares)				(2,400)	(1,300)						4,800,000					3,000,000	2,600,000	15,800,000	2,000,000	70,000
Conversion of shares											$ 480					$ 300	$ 260	$ 1,580	$ 200	$ 7		(480)					$ (260)	$ 7,898,420	$ 1,499,700	$ 999,800	$ 107,094													$ 1,500,000		$ 7,900,000	$ 1,000,000	$ 107,101
Net Income/(Loss)																																					(19,754,705)													(19,754,705)
Proceeds from issuance of warrants																						2,990,029			$ 2,448,595												2,990,029			2,448,595
Beneficial Conversion Feature																						4,490,029															4,490,029
Private placement costs																									(1,276,017)															$ (1,276,017)
Share-based compensation																									$ 5,478,734												5,478,734
Foreign Currency Translation Loss																																					(16,024)																(16,024)
Beginning balance at Dec. 31, 2022	$ 5							$ 3,400														452,135,653															4,585,541													(447,537,493)			(16,024)
Beginning balance (in shares) at Dec. 31, 2022	48,100							34,000,812
Beginning balance at Mar. 31, 2022	$ 5							$ 3,059														434,146,118															2,062,048													(432,080,037)			(7,097)
Beginning balance (in shares) at Mar. 31, 2022	48,100							30,586,804
Net Income/(Loss)																																					(2,312,785)													(2,312,785)
Foreign Currency Translation Loss																																																					(6,256)
Beginning balance at Jun. 30, 2022	$ 5							$ 3,059														434,146,118															(256,993)													(434,392,822)			(13,353)
Beginning balance (in shares) at Jun. 30, 2022	48,100							30,586,804
Beginning balance at Dec. 31, 2022	$ 5							$ 3,400														452,135,653															4,585,541													(447,537,493)			(16,024)
Beginning balance (in shares) at Dec. 31, 2022	48,100							34,000,812
Conversion of shares (in shares)																				2,051,052	1,440,090
Conversion of shares																				$ 205	$ 144													$ 1,083,513	$ 508,596													1,083,718	$ 508,740
Net Income/(Loss)																																					(6,083,352)													(6,083,352)
Share-based compensation																						1,404,450															1,404,450
Foreign Currency Translation Loss																																					6,706																6,706
Stockholders equity impact of adopting																							$ (3,795,874)															$ (3,686,243)													$ 109,631
Shares issued adjusted						48,100			34,000,812
Stockholders equity adjusted						$ 5			$ 3,400															$ 448,339,779															$ 899,298													$ (447,427,862)		$ (16,024)
Beginning balance at Mar. 31, 2023	$ 5							$ 3,749														451,336,338															(2,180,440)													(453,511,214)			(9,318)
Beginning balance (in shares) at Mar. 31, 2023	48,100							37,491,954
Beginning balance at Dec. 31, 2022	$ 5							$ 3,400														452,135,653															4,585,541													(447,537,493)			(16,024)
Beginning balance (in shares) at Dec. 31, 2022	48,100							34,000,812
Net Income/(Loss)																																					(9,996,824)
Impact of adopting, shares
Common stock issued for services (in shares)								285,000
Beginning balance at Jun. 30, 2023	$ 5							$ 5,566														466,294,127															(2,793,128)													(469,078,672)			(14,154)
Beginning balance (in shares) at Jun. 30, 2023	48,100						900	55,937,658
Beginning balance at Mar. 31, 2023	$ 5							$ 3,749														451,336,338															(2,180,440)													(453,511,214)			(9,318)
Beginning balance (in shares) at Mar. 31, 2023	48,100							37,491,954
Proceeds from issuance of Preferred Stock (in shares)							900
Proceeds from issuance of Preferred Stock																						900,000															900,000
Conversion of shares (in shares)																				10,575,000	7,585,704
Conversion of shares																				$ 1,058	$ 759													$ 1,038,873	$ 731,319													$ 1,039,931	$ 732,078
Net Income/(Loss)																																					(3,913,472)													(3,913,472)
Share-based compensation																						560,861															560,861
Foreign Currency Translation Loss																																					(4,836)																(4,836)
Private placement preferred stock																						(20,000)															(20,000)
Common stock issued for services (in shares)								285,000
Common stock issued for services																						92,750															92,750
Down round deemed dividend																						11,653,986																												(11,653,986)
Beginning balance at Jun. 30, 2023	$ 5							$ 5,566														$ 466,294,127															$ (2,793,128)													$ (469,078,672)			$ (14,154)
Beginning balance (in shares) at Jun. 30, 2023	48,100						900	55,937,658

CONDENSED STATEMENTS OF CHANG_2

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Parenthetical)	12 Months Ended
	Dec. 31, 2022 $ / shares
Statement of Stockholders' Equity [Abstract]
Common stock price per share	$ 2.70
Warrants price per share	$ 1.73

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating Activities:
Net income/(loss)	$ (9,996,824)	$ (6,610,034)	$ (19,754,705)	$ (6,000,003)
Adjustments to reconcile net income (loss) to cash used in operating activities:
Depreciation and amortization	50,224	34,503	75,645	57,314
Share-based compensation	1,965,311		5,478,734
Operating lease asset amortization	394,638	340,114	694,229	648,975
Loss on equity method investment	170	2	27,361
Inventory reserve expense	83,357
Patent write off				297,702
Amortization of debt discount	1,542,085	2,086,301	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	(13,147)	(786,824)	47,481	(43,711)
Inventories	(146,362)	(85,934)	(23,111)	(57,741)
Prepaid expenses and other current assets	17,330	(559,774)	(686,359)	(301,161)
Accounts payable	557,146	185,596	(47,008)	(77,173)
Related party payable	(51,971)	7,127	22,164	(90,834)
Operating lease liabilities	(384,708)	(322,729)
Operating lease liabilities			(656,334)	(575,401)
Accrued interest	113,909	30,383	83,389	62,781
Accrued expenses	(708,984)	305,585	1,618,053	(292,442)
Net cash used in operating activities	(6,577,826)	(5,375,684)	(10,506,575)	(9,404,443)
Investing Activities:
Purchase of property, plant and equipment			(169,357)	(280,317)
Contribution.s to equity method investment		(83,559)	(83,559)	(21,205)
Payments on purchase of assets	(3,841,373)	(66,053)
Patent activity costs	(8,169)	(7,192)	(12,556)
Net cash used in investing activities	(3,849,542)	(156,804)	(265,472)	(301,522)
Financing Activities:
Proceeds from issuance of convertible debt and warrants			13,500,000
Proceeds from issuance of Series 1B Preferred Stock	880,000
Proceeds from issuance of stock and warrants			5,000,000	15,500,000
Financing issuance cost			(2,206,695)
Payment of convertible notes	(1,025,423)
Net cash used in financing activities	(145,423)		16,293,305	15,500,000
Effect of foreign exchange rate on cash	(4,606)
Net change in cash and cash equivalents	(10,577,397)	(5,532,488)	5,521,258	5,794,035
Cash and cash equivalents at beginning of period	11,483,018	5,961,760	5,961,760	167,725
Cash and cash equivalents at end of period	905,621	429,272	11,483,018	5,961,760
Supplemental disclosure of cash flow information:
Interest	173,600
Non-Cash Transactions:
Non-cash conversions of convertible notes to equity	3,364,467	9,200,000	10,507,101	6,072,521
Series 1A preferred stock conversion		740	740	100,000
Down round deemed dividend	11,653,986
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 period		213,922	159,119
Conversion of bridge loan into common stock and warrants			$ 1,000,000
Right-of-use assets acquired through operating lease liabilities		$ 21,045

ORGANIZATION

ORGANIZATION	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1. ORGANIZATION Ascent Solar Technologies, Inc. (the “Company") is focusing on integrating its photovoltaic ("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 commercializing products for these customers. Effective March 13, 2023, the Company redeployed its Thornton manufacturing facility as a Perovskite Center of Excellence and dedicated the facility to the industrial commercialization of the Company's patent-pending Perovskite solar technologies. On April 18, 2023, the Company completed its acquisition of the manufacturing assets of Flisom AG ("Flisom"), a Zurich based thin-film solar manufacturer. The Company will continue to be headquartered in Thornton, CO.	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 Following the Reverse Stock Split, the Company’s issued and outstanding shares of Common Stock were decreased from approximately 23.74 4.81 30 500 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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
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 June 30, 2023, and December 31, 2022, and the results of operations for the three and six months ended June 30, 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 and six months ended June 30, 2023, are not necessarily indicative of the results that may be expected for the year ending December 31, 2023.	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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
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 Revenue Recognition Product revenue. During the three months ended June 30, 2023 and 2022, the Company recognized product revenue of $ 86,385 627,571 185,610 681,781 Milestone and engineering revenue. 14,916 10,000 39,916 522,000 512,000 522,000 Government contracts revenue. 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 Accounts Receivable. 14,916 1,769 0 26,000 Deferred revenue for the six months ended June 30, 2023 was as follows: Schedule of Deferred Revenue Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue (29,350 ) Balance as of June 30, 2023 $ 13,000 Earnings per Share 11,653,986 55.3 2.4 56.0 2.4 Net loss attributable to common shareholders for the three and six months ended June 30, 2023 was as follows: Schedule of Net Loss Attributable to Common Shareholders Three months ended Six months ended June 30, 2023 June 30, 2023 Net Loss $ (3,913,472 ) $ (9,996,824 ) Down round deemed dividend (11,653,986 ) (11,653,986 ) Net Loss attributable to common shareholders (15,567,458 ) (21,650,810 ) Earnings Per Share (Basic and Diluted) (0.33 ) (0.53 ) 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, condensed balance sheet for the adoption of ASU 2020-06 is as follows: Schedule of Cumulative Effect of Changes in Fianancial Statement 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 for the three and six months ended June 30, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Three months ended June 30, 2023 Net Loss $ (3,913,472 ) $ (6,687,795 ) $ 2,774,323 Net Loss attributable to common shareholders (15,567,458 ) (18,341,781 ) 2,774,323 Earnings Per Share (Basic and Diluted) (0.33 ) (0.39 ) (0.06 ) Six months ended June 30, 2023 Net Loss $ (9,996,824 ) $ (14,971,111 ) $ 4,974,287 Net Loss attributable to common shareholders (21,650,810 ) (26,625,097 ) 4,974,287 Earnings Per Share (Basic and Diluted) (0.53 ) (0.65 ) (0.12 ) Other new pronouncements issued but not effective as of June 30, 2023 are not expected to have a material impact on the Company’s condensed financial statements.	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash Equivalents Inventories 338,348 395,943 Property, Plant and Equipment 3 10 Property, Plant and Equipment Useful Lives in Years Manufacturing machinery and equipment 5 10 Furniture, fixtures, computer hardware/software 3 7 Leasehold improvements life of lease Patents 79,983 86,595 25,847 45,015 54,136 41,580 12,556 0 19,168 37,891 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 As of December 31, 2022, future amortization of patents is expected as follows: Future Amortization of Patents 2023 $ 19,168 2024 6,493 2025 186 $ 25,847 Impairment of Long-lived Assets no Equity Method Investment Related Party Payables Convertible Notes Convertible Preferred Stock "Distinguishing Liabilities from Equity" Derivatives "Derivatives and Hedging" Product Warranties Leases 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. During the years ended December 31, 2022 and 2021, the Company recognized product revenue of $ 694,286 607,783 82 83 Milestone and engineering revenue. 528,500 no Government contracts revenue. 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 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 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 49,250 26,000 26,000 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: Deferred Revenue 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 Share-Based Compensation Research, Development and Manufacturing Operations Costs 5,975,921 4,140,319 Marketing and Advertising Costs 7,605 8,912 Income Taxes 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 Approximately 1.4 3.9 28.2 Fair Value Estimates · 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 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 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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Liquidity Continued Operations And Going Concern
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. In March 2023, the Company redeployed its Thornton manufacturing facility to focus on industrial commercialization of the Company's patent-pending Perovskite solar technologies. Additionally, while the Company purchased manufacturing assets in Zurich, Switzerland in April 2023 with plans to commence manufacturing using this equipment, Management continues to evaluate its manufacturing options. Management does not expect that sales revenue and cash flows will be sufficient to support operations and cash requirements until the Company is able to achieve large scale production capacities. During the six months ended June 30, 2023 the Company used $ 6,577,826 Additionally, projected revenues may not result in a positive cash flow position for the next twelve months. The Company also has a working capital deficit of $ 9,121,533 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 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.	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 $ 10,506,575 662,321 559,060 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 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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. 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 13.5 No 512,000 . The Company and TubeSolar have also jointly established Ascent Solar Technologies Germany GmbH (“Ascent Germany”), in which TubeSolar holds 30 0 83,559	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 13.5 512,000 3,000 40,000 The Company and TubeSolar also established Ascent Solar Technologies Germany GmbH (“Ascent Germany”), in which TubeSolar holds of 30 83,559 21,205

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 7. PROPERTY, PLANT AND EQUIPMENT The following table summarizes property, plant and equipment as of June 30, 2023 and December 31, 2022: Schedule of Property, Plant and Equipment As of As of 2023 2022 Furniture, fixtures, computer hardware and $ 592,336 $ 482,235 Manufacturing machinery and equipment 25,492,755 21,739,504 Leasehold improvements 103,951 87,957 Manufacturing machinery and equipment, 242,500 280,473 Depreciable property, plant and equipment 26,431,542 22,590,169 Less: Accumulated depreciation and amortization (22,079,147 ) (22,038,508 ) Net property, plant and equipment $ 4,352,395 $ 551,661 Depreciation expense for the three months ended June 30, 2023 and 2022 was $ 19,650 13,046 40,639 24,919	NOTE 6. PROPERTY, PLANT AND EQUIPMENT The following table summarizes property, plant and equipment as of December 31, 2022 and 2021: Property, Plant and Equipment 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 19,423

OPERATING LEASE

OPERATING LEASE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Operating Lease
OPERATING LEASE	NOTE 8. OPERATING LEASE The Company’s lease is primarily comprised of approximately 100,000 88 months September 21, 2020 50,000 80,000 3 As of June 30, 2023 and December 31, 2022, assets and liabilities related to the Company’s leases were as follows: Schedule of Assets and Liabilities Related to Company's Leases As of As of 2023 2022 Operating lease right-of-use assets, net $ 3,929,876 $ 4,324,514 Current portion of operating lease liability 765,378 733,572 Non-current portion of operating lease liability 3,411,364 3,827,878 During the three months ended June 30, 2023 and 2022, the Company recorded operating lease expense included in selling, general and administrative expenses of $ 271,542 258,392 533,910 516,785 Future maturities of the operating lease liability are as follows: Schedule of Future Maturities of Operating Lease Liability Remainder of 2023 $ 509,232 2024 1,049,018 2025 1,080,488 2026 1,112,903 2027 1,146,290 Total lease payments 4,897,931 Less amounts representing interest (721,189 ) Present value of lease liability $ 4,176,742 The remaining weighted average lease term and discount rate of the operating leases is 54 7.0	NOTE 7. OPERATING LEASE The Company’s operating leases are primarily comprised of approximately 100,000 The building lease term is for 88 months September 21, 2020 50,000 80,000 3 As of December 31, 2022 and 2021, assets and liabilities related to the Company's lease were as follows: Schedule of assets and liabilities related to lease 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 1,033,570 Future maturities of the operating lease liability are as follows: Schedule Future Maturities of Operating Lease Liability 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 7.0

INVENTORIES

INVENTORIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 9. INVENTORIES Inventories, net of reserves, consisted of the following at June 30, 2023 and December 31, 2022: Schedule of Inventory, Net of Reserves As of As of 2023 2022 Raw materials $ 598,160 $ 577,799 Work in process 17,701 37,351 Finished goods 62,427 133 Total $ 678,288 $ 615,283	NOTE 8. INVENTORIES Inventories consisted of the following at December 31, 2022 and 2021: Schedule of Inventory, Net of Reserves 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 5 68,836

SECURED PROMISSORY NOTE

SECURED PROMISSORY NOTE	12 Months Ended
	Dec. 31, 2022
Secured Promissory Note
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 $ 5,800,000 394,363 September 30, 2022 18 November 30, 2017 March 9, 2021 33,600 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 Management assessed the fair value of this embedded derivative, as of January 1, 2021, using the following assumptions: annual volatility of 62 0 5,303,984 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

PROMISSORY NOTES

PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2022
Promissory Notes
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 2 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. 195,852

CONVERTIBLE NOTES

CONVERTIBLE NOTES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Notes
CONVERTIBLE NOTES	NOTE 11. CONVERTIBLE NOTES The following table provides a summary of the activity of the Company's secured, convertible, promissory notes: Schedule of Convertible Debt Principal Notes converted Principal Less: Net Principal Sabby Volatility Warrant Master Fund, LTD $ 7,392,899 $ (4,431,207 ) $ 2,961,692 $ (782,138 ) $ 2,179,554 L1 Capital Global Opportunities Master Fund, Ltd 7,500,000 (2,843,333 ) 4,656,667 (1,229,754 ) 3,426,913 $ 14,892,899 $ (7,274,540 ) $ 7,618,359 $ (2,011,892 ) $ 5,606,467 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 10 2,500,000 10 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 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 1.00 100 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 Schedule 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 On May 22, 2023, the Investors and the Company agreed to defer for 90 days each of the two prepayments of $ 666,667 (i) the May 18, 2023 payment is deferred until August 16, 2023, and (ii) the June 19, 2023 payment is delayed until September 17, 2023. On May 25, 2023, the Company and each of the Investors entered into a Waiver and Amendment Agreement (the “Second Amendment”) relating to the Securities Purchase Contract and the Advance Notes. Pursuant to the Second Amendment, the Company and each of the Investors agreed to amend the Advance Notes to provide that if the Company receives a Notice of Conversion at a time that the Conversion Price (or, as applicable, the Alternative Conversion Price) then in effect Price, without regard to the Floor Price (the “Applicable Conversion Price”), is less than the Floor Price then in effect, the Company shall issue a number of shares equal to the Conversion Amount divided by such Floor Price and, at its election (x) pay the economic difference between the Applicable Conversion Price and such Floor Price (the “Outstanding Conversion Amount”) in cash at such time or (y) pay the Outstanding Conversion Amount following the consummation of a reverse stock split by the Company (1) in cash or (2) by issuing to the Holder a number of shares of Common Stock with an aggregate value equal to the Outstanding Conversion Amount, with the value per share of Common Stock for purposes of such calculation equal to (i) if such shares are issued on or prior to August 23, 2023, the daily VWAP of the Common Stock on the Trading Day following the date of the consummation of such reverse stock split or (ii) if such shares are issued after August 23, 2023, 90 500,370 The Securities Purchase Contract also included certain warrants to purchase up to 2,513,406 3.93 On April 14, 2023 9 7,499,997 1.20 · The fixed conversion price of the remaining principal outstanding on the Advance Notes was lowered to $ 0.3661 · The exercise price of the outstanding Warrants was lowered to $ 0.3661 · The number of shares that the Warrants are exercisable for increased from 2,513,406 26,980,840 On June 29, 2023 900,000 900 0.14 The terms of the Series 1B SPA triggered certain further 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 further adjustments in June 2023: 1. The fixed conversion price of the remaining principal outstanding on the Advance Notes was lowered to $ 0.1268 2. T he exercise price of the outstanding Warrants was lowered to $ 0.1268 3. The number of shares that the Warrants are exercisable for increased from 26,980,840 77,899,728 Pursuant to ASC 260, Earnings per Share During the six months ended June 30, 2023, the Company settled $7.3 7,274,540 Schedule of Settlement of Debt Debt Settlement Equity issued for convertible debt $ 3,364,467 Conversions payable 500,370 Cash repayments 1,025,423 Accelerated discount recognized in APIC 2,384,280 Principal settled during the six months ended June 30, 2023 $ 7,274,540 During the three and six months ended June 30, 2023, the Company had interest expense of $ 746,578 1,799,506 640,438 1,542,097 105,647	NOTE 12. CONVERTIBLE NOTES The following tables provide a summary of the activity of the Company's convertible notes: Schedule of Convertible Debt 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 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 1,145,000 10.4 2 10,500,000 December 18, 2025 0.50 21,000,000 On August 13, 2021, BD1 assigned $ 600,000 9,900,000 19,800,000 On January 3, 2022, BD1 assigned $ 1,000,000 1,000,000 7,900,000 7,900,000 15,800,000 1,721,000 Nanyang Convertible Note On August 13, 2021, as discussed above, BD1 assigned $ 600,000 December 18, 2025 0.50 1,200,000 4.99 On October 13, 2021, $ 100,000 200,000 500,000 1,000,000 On January 21, 2022, as discussed above, BD1 assigned $ 1,000,000 December 18, 2025 0.50 4.99 On February 2, 2022, Nanyang converted $ 600,000 1,200,000 133,000 In July 2022, the Company and Nanyang agreed to waive the 4.99 900,000 1,800,000 176,000 Fleur Convertible Note On January 21, 2022, as discussed above, BD1 assigned $ 1,000,000 December 18, 2025 0.50 4.99 On February 2, 2022, Fleur converted $ 700,000 1,400,000 155,000 In July 2022, the Company and Fleur agreed to waive the 4.99 300,000 600,000 59,000 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 10 11,250,000 1,250,000 18 4.5 Under the Purchase Contract, in a concurrent private placement (the “Private Placement”), the Company issued to the Investors an additional $ 2,500,000 10 2,250,000 250,000 18 4.5 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 92.5 10 0.57 4.99 61 9.99 Additionally, the Investors have the option to require early prepayment of the principal amount of the Registered Advance Notes in cash from up to 30 210 90 1,000,000 2,000,000 35,000,000 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 5 3.93 2,513,406 On December 19, 2022, the Company received $ 13,500,000 13,500,000 Schedule of Fair Value of Warrants 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: Schedule of Allocation of Proceeds Gross Amount 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 70,000 22,100

SERIES A PREFERRED STOCK

SERIES A PREFERRED STOCK	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Abstract]
SERIES A PREFERRED STOCK	NOTE 12. SERIES A PREFERRED STOCK As of January 1, 2023, there were 48,100 8 10 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 $ 1,160,00 8.00 48,100 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 June 30, 2023, there were 48,100 489,685	NOTE 13. SERIES A PREFERRED STOCK Holders of Series A Preferred Stock are entitled to cumulative dividends at a rate of 8 10 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 8.00 48,100 1 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 48,100 465,501

SERIES 1A PREFERRED STOCK

SERIES 1A PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Series 1a Preferred Stock
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 0.50 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 As of January 1, 2021, Crowdex Investment, LLC ("Crowdex") owned 1,300 1,300 2,600,000 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 2,500,000 100 200,000 2,400 4,800,000

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 14. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock At June 30, 2023, the Company had 500 0.0001 55,937,658 During the six months ended June 30, 2023, $7.3 7,274,540 21,651,846 285,000 Preferred Stock At June 30, 2023, the Company had 25 0.0001 The following table summarizes the designations, shares authorized, and shares outstanding for the Company’s Preferred Stock: Schedule of Stock by Class 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 1B 900 900 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 June 30, 2023, there are 79,314,823 0.1268 5.30 Series A Preferred Stock Refer to Note 12 for information on Series A Preferred Stock. Series 1B Preferred Stock Refer to Note 13 for information on Series 1B 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 and six months ended June 30, 2023.	NOTE 15. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock At, the Company had 500 0.0001 1 34,000,812 On March 4, 2021, Baybridge purchased 15,000 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 10,000,000 The first tranche of 66,667 5,000,000 Private Placement Offering On August 4, 2022, the Company received $ 1,000,000 1 5,000,000 1,000,000 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 1,415,095 5.30 1.5 Each Warrant is exercisable for 5 5.30 1 9.99 61 19.99 1,415,905 On August 19, 2022, the Company received $ 4,000,000 1,000,000 5,000,000 Schedule of Fair Value of Warrants 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 3.93 5.30 Preferred Stock December 31, 2022, the Company had 25,000,000 0.0001 Schedule of Stock by Class 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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 15. SHARE-BASED COMPENSATION In 2022, the Company granted restricted stock units to its Chief Executive Officer and Chief Financial Officer. On April 26, 2023, the Company terminated its employment contract with the Company's then Chief Executive Officer resulting in the forfeiture of 2,277,848 466,666 1,390,667 30 560,861 1,965,311 Schedule of Non-vested Restricted Stock and Related Activity Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2023 3,152,033 4.95 Vested 407,519 4.82 Forfeited 2,277,848 5.37 Non-vested at June 30, 2023 466,666 2.98	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 20 80 36 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. 5.37 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 20 80 36 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. 2.98 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 Total unrecognized share-based compensation expense from unvested restricted stock as of December 31, 2022 was approximately $ 15,588,000 33.5 3,152,033 Schedule of Non-vested Restricted Stock and Related Activity 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 74.7 298.4 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: Schedule of Deferred Tax Assets and Liabilities 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 78,261,000 3.3 75,003,000 As of December 31, 2022, the Company has no No 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): Schedule of Effective Income Tax Rate Reconciliation 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 )% Effective tax rate — % — %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16. 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.	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 $ 360,000 200,000 363,000 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
Retirement Benefits [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 21 100 4 3 33.33 129,040 31,423

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS Subsequent to June 30, 2023, Sabby and L1 converted approximately $ 2.6 12.6	NOTE 20. SUBSEQUENT EVENTS Subsequent to December 31, 2022, Sabby and L1 converted approximately $ 2.5 2,928,105

ASSET ACQUISITION

ASSET ACQUISITION	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
ASSET ACQUISITION	NOTE 5. ASSET ACQUISITION On April 17, 2023 2,800,000 At the Closing, the Company and Seller also entered into (i) a Transition Services Agreement requiring the Seller to provide transition support for the Company’s operation of the Assets, with fees to be paid by the Company for performing defined support services, (ii) a Sublease Agreement allowing the Company’s to use the Manufacturing Facility where the Assets are located, 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. The Company will also receive proceeds from fulfilling a supply agreement obligation for one of the Seller’s customers. The total purchase price, including transaction costs of $ 1,283,926 Schedule of Asset Price Allocation Asset Price Allocation Inventory Raw Material $ 130,030 Finished Goods 62,427 Other Assets 98,746 Fixed Assets Manufacturing machinery and equipment 3,682,621 Furniture, fixtures, computer hardware and 110,102 In addition to the Asset Purchase Agreement, on April 20, 2023 2,000,000 12 5,000,000 90

OTHER PAYABLE

OTHER PAYABLE	6 Months Ended
	Jun. 30, 2023
Other Liabilities Disclosure [Abstract]
OTHER PAYABLE	NOTE 10. 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 5 75,034

SERIES 1B PREFERRED STOCK

SERIES 1B PREFERRED STOCK	6 Months Ended
	Jun. 30, 2023
Series 1b Preferred Stock
SERIES 1B PREFERRED STOCK	NOTE 13. SERIES 1B PREFERRED STOCK On June 29, 2023 900 900,000 The Series 1B Preferred Stock ranks senior to the common stock with respect to dividends and rights upon liquidation. Holders of the Series 1B Preferred Stock do not have voting rights and are not entitled to any fixed rate of dividends; however, if the Company pays a dividend or otherwise makes a distribution or distributions payable on shares of common stock, then the Company will make a dividend or distribution to the holders of the Series 1B Preferred Stock in such amounts as each share of Series 1B Preferred Stock would have been entitled to receive if such share of Series 1B Preferred Stock was converted into shares of common stock at the time of payment of the stock dividend or distribution. There is no scheduled or mandatory redemption for the Series 1B Preferred Stock and there is no redemption for the Series 1B Preferred Stock exercisable (i) at the option of the Investor, or (ii) at the option of the Company. Upon our liquidation, dissolution or winding up, holders of Series 1B Preferred Stock will be entitled to be paid out of our assets, prior to the holders of our common stock, an amount equal to $ 1,000 Shares of the Series 1B Preferred Stock are convertible at the option of the holder into common stock at an initial conversion price of equal to $ 0.14 On the Reset Date, the conversion price shall be equal to the lower of (i) $ 0.14 90 10 5 0.05 Holders of the Series 1B Preferred Stock (together with its affiliates) may not convert any portion of such Investor’s Series 1B Preferred Stock to the extent that the holder would beneficially own more than 4.99 61 9.99

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash Equivalents		Cash Equivalents
Inventories		Inventories 338,348 395,943
Property, Plant and Equipment		Property, Plant and Equipment 3 10 Property, Plant and Equipment Useful Lives in Years Manufacturing machinery and equipment 5 10 Furniture, fixtures, computer hardware/software 3 7 Leasehold improvements life of lease
Patents		Patents 79,983 86,595 25,847 45,015 54,136 41,580 12,556 0 19,168 37,891 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 As of December 31, 2022, future amortization of patents is expected as follows: Future Amortization of Patents 2023 $ 19,168 2024 6,493 2025 186 $ 25,847
Impairment of Long-lived Assets		Impairment of Long-lived Assets no
Equity Method Investment		Equity Method Investment
Related Party Payables		Related Party Payables
Convertible Notes		Convertible Notes
Convertible Preferred Stock		Convertible Preferred Stock "Distinguishing Liabilities from Equity"
Derivatives		Derivatives "Derivatives and Hedging"
Product Warranties		Product Warranties
Leases		Leases 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. During the three months ended June 30, 2023 and 2022, the Company recognized product revenue of $ 86,385 627,571 185,610 681,781 Milestone and engineering revenue. 14,916 10,000 39,916 522,000 512,000 522,000 Government contracts revenue. 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 Accounts Receivable. 14,916 1,769 0 26,000 Deferred revenue for the six months ended June 30, 2023 was as follows: Schedule of Deferred Revenue Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue (29,350 ) Balance as of June 30, 2023 $ 13,000	Revenue Recognition Product revenue. During the years ended December 31, 2022 and 2021, the Company recognized product revenue of $ 694,286 607,783 82 83 Milestone and engineering revenue. 528,500 no Government contracts revenue. 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 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 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 49,250 26,000 26,000 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: Deferred Revenue 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
Share-Based Compensation		Share-Based Compensation
Research, Development and Manufacturing Operations Costs		Research, Development and Manufacturing Operations Costs 5,975,921 4,140,319
Marketing and Advertising Costs		Marketing and Advertising Costs 7,605 8,912
Income Taxes		Income Taxes 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 11,653,986 55.3 2.4 56.0 2.4 Net loss attributable to common shareholders for the three and six months ended June 30, 2023 was as follows: Schedule of Net Loss Attributable to Common Shareholders Three months ended Six months ended June 30, 2023 June 30, 2023 Net Loss $ (3,913,472 ) $ (9,996,824 ) Down round deemed dividend (11,653,986 ) (11,653,986 ) Net Loss attributable to common shareholders (15,567,458 ) (21,650,810 ) Earnings Per Share (Basic and Diluted) (0.33 ) (0.53 )	Earnings per Share Approximately 1.4 3.9 28.2
Fair Value Estimates		Fair Value Estimates · 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
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, condensed balance sheet for the adoption of ASU 2020-06 is as follows: Schedule of Cumulative Effect of Changes in Fianancial Statement 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 for the three and six months ended June 30, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Three months ended June 30, 2023 Net Loss $ (3,913,472 ) $ (6,687,795 ) $ 2,774,323 Net Loss attributable to common shareholders (15,567,458 ) (18,341,781 ) 2,774,323 Earnings Per Share (Basic and Diluted) (0.33 ) (0.39 ) (0.06 ) Six months ended June 30, 2023 Net Loss $ (9,996,824 ) $ (14,971,111 ) $ 4,974,287 Net Loss attributable to common shareholders (21,650,810 ) (26,625,097 ) 4,974,287 Earnings Per Share (Basic and Diluted) (0.53 ) (0.65 ) (0.12 ) Other new pronouncements issued but not effective as of June 30, 2023 are not expected to have a material impact on the Company’s condensed financial statements.	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 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Property, Plant and Equipment		Property, Plant and Equipment 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		Future Amortization of Patents 2023 $ 19,168 2024 6,493 2025 186 $ 25,847
Schedule of Deferred Revenue	Schedule of Deferred Revenue Balance as of January 1, 2023 $ 13,000 Additions 29,350 Recognized as revenue (29,350 ) Balance as of June 30, 2023 $ 13,000	Deferred Revenue 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
Schedule of Net Loss Attributable to Common Shareholders	Schedule of Net Loss Attributable to Common Shareholders Three months ended Six months ended June 30, 2023 June 30, 2023 Net Loss $ (3,913,472 ) $ (9,996,824 ) Down round deemed dividend (11,653,986 ) (11,653,986 ) Net Loss attributable to common shareholders (15,567,458 ) (21,650,810 ) Earnings Per Share (Basic and Diluted) (0.33 ) (0.53 )
Schedule of Cumulative Effect of Changes in Fianancial Statement	Schedule of Cumulative Effect of Changes in Fianancial Statement 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 for the three and six months ended June 30, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Three months ended June 30, 2023 Net Loss $ (3,913,472 ) $ (6,687,795 ) $ 2,774,323 Net Loss attributable to common shareholders (15,567,458 ) (18,341,781 ) 2,774,323 Earnings Per Share (Basic and Diluted) (0.33 ) (0.39 ) (0.06 ) Six months ended June 30, 2023 Net Loss $ (9,996,824 ) $ (14,971,111 ) $ 4,974,287 Net Loss attributable to common shareholders (21,650,810 ) (26,625,097 ) 4,974,287 Earnings Per Share (Basic and Diluted) (0.53 ) (0.65 ) (0.12 )

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Schedule of Property, Plant and Equipment As of As of 2023 2022 Furniture, fixtures, computer hardware and $ 592,336 $ 482,235 Manufacturing machinery and equipment 25,492,755 21,739,504 Leasehold improvements 103,951 87,957 Manufacturing machinery and equipment, 242,500 280,473 Depreciable property, plant and equipment 26,431,542 22,590,169 Less: Accumulated depreciation and amortization (22,079,147 ) (22,038,508 ) Net property, plant and equipment $ 4,352,395 $ 551,661	Property, Plant and Equipment 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 LEASE (Tables)

OPERATING LEASE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Operating Lease
Schedule of Assets and Liabilities Related to Company's Leases	Schedule of Assets and Liabilities Related to Company's Leases As of As of 2023 2022 Operating lease right-of-use assets, net $ 3,929,876 $ 4,324,514 Current portion of operating lease liability 765,378 733,572 Non-current portion of operating lease liability 3,411,364 3,827,878	Schedule of assets and liabilities related to lease 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 of Future Maturities of Operating Lease Liability	Schedule of Future Maturities of Operating Lease Liability Remainder of 2023 $ 509,232 2024 1,049,018 2025 1,080,488 2026 1,112,903 2027 1,146,290 Total lease payments 4,897,931 Less amounts representing interest (721,189 ) Present value of lease liability $ 4,176,742 The remaining weighted average lease term and discount rate of the operating leases is 54 7.0	Schedule Future Maturities of Operating Lease Liability 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory, Net of Reserves	Schedule of Inventory, Net of Reserves As of As of 2023 2022 Raw materials $ 598,160 $ 577,799 Work in process 17,701 37,351 Finished goods 62,427 133 Total $ 678,288 $ 615,283	Schedule of Inventory, Net of Reserves 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Convertible Debt	Schedule of Convertible Debt Principal Notes converted Principal Less: Net Principal Sabby Volatility Warrant Master Fund, LTD $ 7,392,899 $ (4,431,207 ) $ 2,961,692 $ (782,138 ) $ 2,179,554 L1 Capital Global Opportunities Master Fund, Ltd 7,500,000 (2,843,333 ) 4,656,667 (1,229,754 ) 3,426,913 $ 14,892,899 $ (7,274,540 ) $ 7,618,359 $ (2,011,892 ) $ 5,606,467	Schedule of Convertible Debt 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 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		Schedule of Fair Value of Warrants Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5
Schedule of Allocation of Proceeds		Schedule of Allocation of Proceeds Gross Amount 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
Schedule of Convertible Notes Prepayment	Schedule 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
Schedule of Settlement of Debt	Schedule of Settlement of Debt Debt Settlement Equity issued for convertible debt $ 3,364,467 Conversions payable 500,370 Cash repayments 1,025,423 Accelerated discount recognized in APIC 2,384,280 Principal settled during the six months ended June 30, 2023 $ 7,274,540
Sabby L One Convertible Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Fair Value of Warrants		Schedule of Fair Value of Warrants 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Schedule of Fair Value of Warrants		Schedule of Fair Value of Warrants Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5
Schedule of Stock by Class	Schedule of Stock by Class 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 1B 900 900 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 —	Schedule of Stock by Class 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Non-vested Restricted Stock and Related Activity	Schedule of Non-vested Restricted Stock and Related Activity Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2023 3,152,033 4.95 Vested 407,519 4.82 Forfeited 2,277,848 5.37 Non-vested at June 30, 2023 466,666 2.98	Schedule of Non-vested Restricted Stock and Related Activity 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	Schedule of Deferred Tax Assets and Liabilities 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	Schedule of Effective Income Tax Rate Reconciliation 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 )% Effective tax rate — % — %

ASSET ACQUISITION (Tables)

ASSET ACQUISITION (Tables)	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Asset Price Allocation	Schedule of Asset Price Allocation Asset Price Allocation Inventory Raw Material $ 130,030 Finished Goods 62,427 Other Assets 98,746 Fixed Assets Manufacturing machinery and equipment 3,682,621 Furniture, fixtures, computer hardware and 110,102

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - $ / shares		12 Months Ended
	Jan. 28, 2022	Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2021
Common stock, par value	$ 0.0001	$ 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		500,000,000	500,000,000	500,000,000
Maximum [Member]
Common stock shares issued and outstanding	23,740,000,000
Common stock, shares authorized	30,000,000,000
Minimum [Member]
Common stock shares issued and outstanding	4,810,000
Common stock, shares authorized	500,000,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements	life of lease
Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Minimum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	10 years
Maximum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	10 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Future Amortization Expense of Patents (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Total patent amortization expense	$ 78,567	$ 79,983	$ 86,595
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Total patent amortization expense		79,983	86,595
Awarded Patents [Member] | Patents [Member]
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_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Deferred Revenue (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Beginning Balance	$ 13,000	$ 22,500	$ 307,500
Additions	29,350	229,813	22,500
Recognized as revenue	29,350	(239,313)	(307,500)
Ending Balance	$ 13,000	$ 13,000	$ 22,500

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) shares in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Inventory reserve balance					$ 338,348	$ 395,943
Patents, net of amortization	$ 78,567		$ 78,567		79,983	86,595
Write-down of patents						297,702
Impairment of long-lived assets					0	0
Revenues	101,301	$ 637,571	225,526	$ 1,203,781	1,222,786	607,783
Accounts receivable, net balance	14,916		14,916		1,769	49,250
Allowance for doubtful accounts	$ 0		$ 0		26,000	26,000
Research, development and manufacturing operations expenses					5,975,921	4,140,319
Advertising expense					$ 7,605	$ 8,912
Shares omitted from loss per share, anti-dilutive	55.3	2.4	56	2.4	1.4	28.2
Revenue recognized			$ (29,350)		$ 239,313	$ 307,500
Income available to common stockholders adjusted for deemed dividends from down round financings			11,653,986
Warrant [Member]
Product Information [Line Items]
Shares omitted from loss per share, anti-dilutive					3.9
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					82%	83%
Product [Member]
Product Information [Line Items]
Revenues	$ 86,385	$ 627,571	185,610	$ 681,781	$ 694,286	$ 607,783
Milestone Arrangement [Member]
Product Information [Line Items]
Revenues					528,500	0
Government Research And Development [Member]
Product Information [Line Items]
Revenues	0	0	0	0	0	0
Milestone And Engineering Arrangement [Member]
Product Information [Line Items]
Revenues				512,000
Revenue recognized	14,916	10,000	39,916	522,000
Milestone And Engineering [Member]
Product Information [Line Items]
Revenues	$ 14,916	$ 10,000	$ 39,916	522,000	528,500	0
Revenue recognized				$ 522,000
Patents [Member]
Product Information [Line Items]
Patents, net of amortization					79,983	86,595
Patent activity costs					12,556	0
Amortization expense					19,168	37,891
Patents [Member] | Awarded Patents [Member]
Product Information [Line Items]
Patents, net of amortization					25,847	45,015
Patents [Member] | Patent Applications Filed [Member]
Product Information [Line Items]
Patents, net of amortization					$ 54,136	$ 41,580
Minimum [Member]
Product Information [Line Items]
Useful Life					3 years
Maximum [Member]
Product Information [Line Items]
Useful Life					10 years

LIQUIDITY, CONTINUED OPERATIO_2

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Net cash used in operating activities	$ 6,577,826	$ 5,375,684	$ 10,506,575	$ 9,404,443
Interest payable			559,060
Working capital			7,470,521
Working capital deficit	$ 9,121,533
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Accounts and related party payables			$ 662,321

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Sep. 15, 2021
Related Party Transaction [Line Items]
Contributions to equity method investments			$ 83,559	$ 83,559	$ 21,205
Joint Venture [Member]
Related Party Transaction [Line Items]
Contributions to equity method investments				83,559	21,205
Contribution to joint venture		0	83,559
Tubesolar A G [Member] | Long Term Supply And Joint Development Agreement [Member]
Related Party Transaction [Line Items]
Product revenue recognized	$ 0	$ 0
Engineering revenue recognized			$ 512,000
Tubesolar A G [Member] | Long Term Supply And Joint Development Agreement [Member] | Non Recurring Engineering Revenue [Member]
Related Party Transaction [Line Items]
Revenue from related party				512,000
Tubesolar A G [Member] | Long Term Supply And Joint Development Agreement [Member] | Product [Member]
Related Party Transaction [Line Items]
Revenue from related party				$ 3,000	$ 40,000
Co-venturer [Member] | Joint Venture [Member]
Related Party Transaction [Line Items]
Minority stake percentage	30%	30%		30%
Maximum [Member] | Tubesolar A G [Member] | Long Term Supply And Joint Development Agreement [Member]
Related Party Transaction [Line Items]
Potential non-recurring engineering fees receivable						$ 4,000,000
Potential milestones receivable						13,500,000
Potential Amount from non recurring engineering contract fees						4,000,000
Potential milestone amount from engineering contract costs						$ 13,500,000

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	$ 26,431,542	$ 22,590,169	$ 22,425,935
Less: Accumulated depreciation and amortization	(22,079,147)	(22,038,508)	(22,146,273)
Property, Plant and Equipment, net	4,352,395	551,661	279,662
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	592,336	482,235	473,448
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	103,951	87,957	45,000
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	25,492,755	21,739,504	21,818,624
Manufacturing Machinery And Equipment In Progress [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	$ 242,500	$ 280,473	$ 88,863

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 19,650	$ 13,046	$ 40,639	$ 24,919	$ 56,477	$ 19,423

OPERATING LEASES - Schedule of

OPERATING LEASES - Schedule of Assets and Liabilities Related to Company's Lease (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Lease
Operating lease right-of-use assets, net	$ 3,929,876	$ 4,324,514	$ 4,984,688
Current portion of operating lease liability	765,378	733,572	646,742
Non-current portion of operating lease liability	$ 3,411,364	$ 3,827,878	$ 4,532,490

OPERATING LEASES - Schedule Fut

OPERATING LEASES - Schedule Future Maturities of Operating Lease Liability (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Operating Lease
2023	$ 1,049,018	$ 1,029,633
2024	1,080,488	1,060,187
2025	1,112,903	1,090,196
2026	1,146,290	1,112,903
2027		1,146,291
Total lease payments	4,897,931	5,439,210
Less amounts representing interest	(721,189)	(877,760)
Present value of lease liability	$ 4,176,742	$ 4,561,450

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative)			3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 02, 2021 USD ($)	Sep. 21, 2020 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)
Operating Lease
Number of rentable square feet of building | ft²					100,000		100,000
Lease terms description					88 months		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.
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%		3%
Operating lease costs			$ 271,542	$ 258,392	$ 533,910	$ 516,785	$ 1,042,346	$ 1,033,570
Remaining lease term			54 months		54 months		59 months 24 days
Lease discount rate			7%		7%		7%

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventories (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 598,160	$ 577,799	$ 575,154
Work in process	17,701	37,351	15,803
Finished goods	62,427	133	1,215
Total	$ 678,288	$ 615,283	$ 592,172

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Note Payable One [Member] - Unsecured Debt [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2019
Short-Term Debt [Line Items]
Unsecured Debt, Current		$ 250,000
Debt Instrument, Interest Rate, Stated Percentage		5%
Debt Instrument, Increase, Accrued Interest	$ 68,836

SECURED PROMISSORY NOTE (Detail

SECURED PROMISSORY NOTE (Details Narrative) - USD ($)				6 Months Ended	12 Months Ended
	Mar. 09, 2021	Jan. 02, 2021	Nov. 30, 2017	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument converted amount				$ 7,274,540	$ 10,507,101	$ 350,000
Global Ichiban Limited [Member] | Convertible Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Derivative liability		$ 5,303,984
Global Ichiban Limited [Member] | G I Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, maturity date		Sep. 30, 2022
Default interest rate		18%
Global Ichiban Limited [Member] | Security Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Agreement entered date			Nov. 30, 2017
Global Ichiban Limited [Member] | Secured Convertible Promissory Notes [Member] | G I Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Aggregate principal amount of notes outstanding		$ 5,800,000
Debt instrument remaining discount		$ 394,363
Global Ichiban Limited [Member] | Secured Convertible Promissory Notes [Member] | Security Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Agreement entered date	Mar. 09, 2021
Debt instrument converted amount	$ 5,800,000
Global Ichiban Limited [Member] | Secured Convertible Promissory Notes [Member] | Security Agreement [Member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common shares issued	33,600
Global Ichiban Limited [Member] | Embedded Derivative Financial Instruments [Member] | Convertible Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Change in fair value of derivative liability	$ 5,303,984
Global Ichiban Limited [Member] | Embedded Derivative Financial Instruments [Member] | Convertible Debt [Member] | Measurement Input, Price Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, measurement input		62
Global Ichiban Limited [Member] | Embedded Derivative Financial Instruments [Member] | Convertible Debt [Member] | Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, measurement input		0

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative) - Small Business Administration S B A C A R E S Act Paycheck Protection Program [Member] - Vectra Bank Colorado [Member] - Unsecured Debt [Member] - USD ($)			12 Months Ended
	Sep. 04, 2021	Apr. 17, 2020	Dec. 31, 2022
Short-Term Debt [Line Items]
Proceeds from Issuance of Long-Term Debt		$ 193,200
Debt Instrument, Term		2 years
Debt Instrument, Maturity Date		Apr. 17, 2022
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.
[custom:GainLossOnFairValueOfDerivativeAndExtinguishmentOfLiabilitiesNetIncludingAccruedInterest]	$ 195,852

CONVERTIBLE NOTES - Schedule of

CONVERTIBLE NOTES - Schedule of Convertible Notes (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Principal Balance, beginning	$ 14,892,899	$ 10,400,000	$ 10,750,000
New Notes		15,000,000	0
Notes assigned or exchanged		0	0
Notes converted	(7,274,540)	(10,507,101)	(350,000)
Principal Balance, ending	7,618,359	14,892,899	10,400,000
Less: Discount Balance	(2,011,892)	(9,624,500)	(2,323,153)
Promissory Notes, net of discount		5,268,399	8,076,847
Notes converted	7,274,540	10,507,101	350,000
Principal Balance, ending	7,618,359	14,892,899	10,400,000
Net Principal Balance	5,606,467
B D 1 Convertible Notes [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning		9,900,000	10,500,000
New Notes			0
Notes assigned or exchanged			(600,000)
Notes converted			0
Principal Balance, ending			9,900,000
Less: Discount Balance			(2,210,182)
Promissory Notes, net of discount			7,689,818
Notes converted			0
Principal Balance, ending			9,900,000
Crowdex Convertible Note [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning		0	250,000
New Notes			0
Notes assigned or exchanged			0
Notes converted			(250,000)
Principal Balance, ending			0
Less: Discount Balance			0
Promissory Notes, net of discount			0
Notes converted			250,000
Principal Balance, ending			0
Nanyang Convertible Notes [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	0	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: Discount Balance		0	(112,971)
Promissory Notes, net of discount		0	387,029
Notes converted		1,500,000	100,000
Principal Balance, ending		0	500,000
Fleur Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	0	0
New Notes		0
Notes assigned or exchanged		1,000,000
Notes converted		(1,000,000)
Principal Balance, ending		0	0
Less: Discount Balance		0
Promissory Notes, net of discount		0
Notes converted		1,000,000
Principal Balance, ending		0	0
Sabby Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,392,899	0
New Notes		7,500,000
Notes assigned or exchanged		0
Notes converted		(107,101)
Principal Balance, ending		7,392,899	0
Less: Discount Balance		(4,777,643)
Promissory Notes, net of discount		2,615,256
Notes converted		107,101
Principal Balance, ending		7,392,899	0
L 1 Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,500,000	0
New Notes		7,500,000
Notes assigned or exchanged		0
Notes converted		0
Principal Balance, ending		7,500,000	0
Less: Discount Balance		(4,846,857)
Promissory Notes, net of discount		2,653,143
Notes converted		0
Principal Balance, ending		7,500,000	$ 0
Sabby Volatility Warrant Master Fund L T D [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,392,899
Notes converted	(4,431,207)
Principal Balance, ending	2,961,692	7,392,899
Less: Discount Balance	(782,138)
Notes converted	4,431,207
Principal Balance, ending	2,961,692	7,392,899
Net Principal Balance	2,179,554
L 1 Capital Global Opportunities Master Fund Ltd [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,500,000
Notes converted	(2,843,333)
Principal Balance, ending	4,656,667	7,500,000
Less: Discount Balance	(1,229,754)
Notes converted	2,843,333
Principal Balance, ending	4,656,667	$ 7,500,000
Net Principal Balance	$ 3,426,913

CONVERTIBLE NOTES - Schedule _2

CONVERTIBLE NOTES - Schedule of Fair Value of Warrants (Details)	Dec. 31, 2022 Year	Dec. 19, 2022 Year
Measurement Input, Price Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	82
Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	0
Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	3
Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	5
Sabby L One Convertible Note [Member] | Measurement Input, Price Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		129.5
Sabby L One Convertible Note [Member] | Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		0
Sabby L One Convertible Note [Member] | Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		3.7
Sabby L One Convertible Note [Member] | Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		2.5

CONVERTIBLE NOTES - Schedule _3

CONVERTIBLE NOTES - Schedule of Allocation of Proceeds (Details) - Sabby L One Convertible Note [Member]	Dec. 19, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [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 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [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 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allocation	2,990,029
Transaction Costs	(462,256)
Net Amount	2,527,773
B C F [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allocation	4,490,029
Transaction Costs	(694,155)
Net Amount	$ 3,795,874

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative)														3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 29, 2023 USD ($) $ / shares shares	May 22, 2023 USD ($)	Apr. 14, 2023 USD ($) $ / shares shares	Apr. 12, 2023	Mar. 29, 2023 $ / shares	Dec. 19, 2022 USD ($) TradingDay $ / shares shares	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 ($) DebtInstrument $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Jun. 28, 2023 shares	Apr. 13, 2023 shares	Jan. 03, 2022 USD ($)
Debt Instrument Unamortized Discount											$ 2,323,153			$ 2,011,892	$ 2,011,892		$ 9,624,500	$ 2,323,153
Warrants outstanding | shares														79,314,823	79,314,823		3,929,311
Interest payable																	$ 559,060
Conversions payable														$ 500,370	$ 500,370
Common stock price per share | $ / shares																	$ 2.70
Debt instrument converted amount															7,274,540		$ 10,507,101	350,000
Accretion of debt discount															$ 1,542,085	$ 2,086,301	$ 2,609,389	1,008,162
Maximum [Member]
Warrant exercise price per share | $ / shares														$ 5.30	$ 5.30		$ 5.30
Series 1 B Securities Purchase Agreement [Member]
Agreement entered date	Jun. 29, 2023
Aggregate consideration	$ 900,000
Series 1 B Securities Purchase Agreement [Member] | Convertible Debt [Member]
Conversion price (in dollars per share) | $ / shares	$ 0.14
Series 1 B Securities Purchase Agreement [Member] | Preferred Stock [Member]
Aggregate number of common stock shares for private placement | shares	900
B D 1 Convertible Notes [Member]
Aggregate principal amount of notes outstanding									$ 7,900,000	$ 7,900,000
Debt conversion, converted instrument, shares issued | shares									15,800,000
Interest expense									$ 1,721,000
B D 1 Convertible Notes [Member] | Convertible Debt [Member]
Debt Instrument Unamortized Discount											2,210,182							2,210,182
Debt instrument converted amount																		0
B D 1 Convertible Notes [Member] | Fleur [Member]
Aggregate principal amount of notes outstanding																					$ 1,000,000
Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member]
Interest expense														$ 746,578	$ 1,799,506
Interest payable														105,647	105,647
Accretion of debt discount														640,438	$ 1,542,097
B D One Investment Holding L L C [Member] | B D One Exchange Agreement [Member]
Conversion price (in dollars per share) | $ / shares													$ 0.50
Debt conversion, instrument, shares issuable | shares													21,000,000
B D One Investment Holding L L C [Member] | Promissory Note [Member] | B D One Exchange Agreement [Member]
Aggregate principal amount of notes outstanding													$ 6,252,000
Accrued interest													1,145,000
Repurchase amount													10,400,000
B D One Investment Holding L L C [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]
Aggregate principal amount of notes outstanding											9,900,000		$ 10,500,000					$ 9,900,000
Number of unsecured convertible notes | DebtInstrument													2
Debt Instrument Maturity Date													Dec. 18, 2025
Debt conversion, converted instrument, shares issued | shares																		19,800,000
Nanyang Investment Management [Member]
Debt conversion, converted instrument, shares issued | shares							1,800,000	1,200,000
Interest expense							$ 176,000	$ 133,000
Maximum outstanding shares owned, percentage							4.99%
Nanyang Investment Management [Member] | B D One Exchange Agreement [Member]
Conversion price (in dollars per share) | $ / shares										$ 0.50		$ 0.50
Debt conversion, converted instrument, shares issued | shares												1,200,000
Maximum outstanding shares owned, percentage										4.99%		4.99%
Nanyang Investment Management [Member] | Unsecured Convertible Notes [Member]
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 [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]
Aggregate principal amount of notes outstanding										$ 1,000,000		$ 600,000
Debt Instrument Maturity Date										Dec. 18, 2025		Dec. 18, 2025
Nanyang Investment Management [Member] | B D 1 Convertible Notes [Member]
Aggregate principal amount of notes outstanding										$ 1,000,000
Fleur Capital Pte Ltd [Member]
Debt conversion, converted instrument, shares issued | shares							600,000	1,400,000
Interest expense							$ 59,000	$ 155,000
Maximum outstanding shares owned, percentage							4.99%
Fleur Capital Pte Ltd [Member] | B D One Exchange Agreement [Member]
Conversion price (in dollars per share) | $ / shares										$ 0.50
Maximum outstanding shares owned, percentage										4.99%
Fleur Capital Pte Ltd [Member] | Unsecured Convertible Notes [Member]
Aggregate principal amount of notes outstanding							$ 300,000	$ 700,000
Fleur Capital Pte Ltd [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]
Aggregate principal amount of notes outstanding										$ 1,000,000
Debt Instrument Maturity Date										Dec. 18, 2025
Sabby L One Convertible Note [Member]
Proceeds from Convertible Debt						$ 15,000,000
Debt Instrument Prepayment Amount		$ 666,667
Debt instrument prepayment date description															(i) the May 18, 2023 payment is deferred until August 16, 2023, and (ii) the June 19, 2023 payment is delayed until September 17, 2023.
Daily VWAP of common stock, Percentage															90%
Conversions payable														$ 500,370	$ 500,370
Sabby L One Convertible Note [Member] | Convertible Debt [Member]
Proceeds from Convertible Debt						$ 15,000,000
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member]
Debt conversion, converted instrument, shares issued | shares																	70,000
Maximum outstanding shares owned, percentage						4.99%
Proceeds from Convertible Debt						$ 13,500,000
Debt Instrument, Convertible, Threshold Trading Days | TradingDay						10
Floor price | $ / shares						$ 0.57
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
Principal converted																	$ 107,101
Interest payable																	$ 22,100
Minimum bid price per share | $ / shares					$ 1
Floor price | $ / shares					$ 0.20
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Common Stock [Member]
Warrants exercisable for number shares of common stock | shares	2,513,406					2,513,406
Class of Warrant or Right Term																	5 years
Warrant exercise price per share | $ / shares	$ 3.93					$ 3.93
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Maximum [Member]
Maximum outstanding shares owned, percentage						9.99%
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Five Most Recent Daily Volume Weighted Average Price Of Common Stock [Member]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger						30%
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Three Lowest Volume Weighted Average Price Of Common Stock [Member]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger						92.50%
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Lucro Investments Vcc Esg Opportunities Fund [Member]
Agreement entered date			Apr. 14, 2023
Aggregate consideration			$ 9,000,000
Common stock price per share | $ / shares			$ 1.20
Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Common Stock [Member] | Lucro Investments Vcc Esg Opportunities Fund [Member]
Warrants exercisable for number shares of common stock | shares														26,980,840	26,980,840					2,513,406
Aggregate number of common stock shares for private placement | shares			7,499,997
Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Securities Purchase Contract [Member]
Aggregate principal amount of notes outstanding						$ 12,500,000
Discount on convertible advance notes						10%
Principal amount prepayment percentage				100%	100%
Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Securities Purchase Contract [Member] | Private Placement [Member]
Aggregate principal amount of notes outstanding						$ 2,500,000
Discount on convertible advance notes						10%
Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Lucro Investments Vcc Esg Opportunities Fund [Member]
Conversion price (in dollars per share) | $ / shares														$ 0.3661	$ 0.3661
Sabby L One Convertible Note [Member] | Registered Advance Notes [Member] | Securities Purchase Contract [Member]
Proceeds from Convertible Debt						$ 11,250,000
Debt Instrument Unamortized Discount						$ 1,250,000
Debt Instrument Term																	18 months
Stated interest rate						4.50%
Sabby L One Convertible Note [Member] | Private Placement Advance Notes [Member] | Securities Purchase Contract [Member]
Proceeds from Convertible Debt						$ 2,250,000
Sabby L One Convertible Note [Member] | Private Placement Advance Notes [Member] | Securities Purchase Contract [Member] | Private Placement [Member]
Debt Instrument Unamortized Discount						$ 250,000
Debt Instrument Term						18 months
Stated interest rate						4.50%
Sabby L One Convertible Note [Member] | Additional Advance Notes [Member] | Securities Purchase Contract [Member]
Percentage of cash allocation receivable from additional funding						90%
Additional borrowing capacity						$ 1,000,000
Maximum an aggregate principal amount						35,000,000
Additional Amount Drawn Description																	no more than one Additional Advance Note may be issued during any 30-day period
Sabby L One Convertible Note [Member] | Additional Advance Notes Investor [Member] | Securities Purchase Contract [Member]
Additional borrowing capacity with permission						$ 2,000,000
Securities Purchase Contract [Member] | Securities Purchase Contract [Member]
Minimum bid price per share | $ / shares					$ 1
Lucro Investments Vcc Esg Opportunities Fund [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Common Stock [Member] | Lucro Investments Vcc Esg Opportunities Fund [Member]
Warrant exercise price per share | $ / shares														$ 0.3661	$ 0.3661
Accredited Investors [Member] | Series 1 B Securities Purchase Agreement [Member] | Private Placement [Member] | Common Stock [Member] | Convertible Debt [Member]
Warrants exercisable for number shares of common stock | shares	77,899,728																		26,980,840
Warrant exercise price per share | $ / shares	$ 0.1268
Accredited Investors [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Series 1 B Securities Purchase Agreement [Member] | Private Placement [Member] | Convertible Debt [Member]
Conversion price (in dollars per share) | $ / shares	$ 0.1268

SERIES A PREFERRED STOCK (Detai

SERIES A PREFERRED STOCK (Details Narrative) - USD ($)		12 Months Ended
	Jan. 02, 2023	Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2021
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate	8%	8%
Preferred stock, dividend, make-whole dividend rate to market value	10%	10%
Preferred stock, conversion, required common share price (in dollars per share)		$ 1,160,000	$ 1,160
Preferred stock redemption price per share		$ 8	$ 8
Preferred stock, shares outstanding (in shares)	48,100	48,100	48,100	48,100
Accrued and unpaid dividends		$ 465,501	$ 489,685
Common Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Convertible preferred stock, shares issued upon conversion (in shares)		1

SERIES 1A PREFERRED STOCK (Deta

SERIES 1A PREFERRED STOCK (Details Narrative) - Series One A Convertible Preferred Stock [Member] - USD ($)			12 Months Ended
	Feb. 01, 2022	Jan. 04, 2021	Dec. 31, 2021	Dec. 31, 2022	Jan. 02, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of common shares upon conversion of preferred stock	4,800,000		200,000
Private Placement [Member] | Initial Closing Under Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of common shares upon conversion of preferred stock	2,600,000
Crowdex Investments Limited Liability Company [Member] | Private Placement [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [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
Crowdex Investments Limited Liability Company [Member] | Private Placement [Member] | Initial Closing Under Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock, shares outstanding (in shares)					1,300
Conversion of stock, stock converted	1,300
Tubesolar A G [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Conversion of stock, stock converted	2,400		100
Tubesolar A G [Member] | Series One A T Two Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Aggregate number of common stock shares for private placement		2,500
Gross proceeds from issuance of private placement		$ 2,500,000

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) - Schedule of Fair Value of Warrants (Details)	Dec. 31, 2022 Year
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	82
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	3
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of warrants	5

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) - Schedule of Stock by Class (Details) - shares	Jun. 30, 2023	Jan. 02, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	25,000,000		25,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	750,000		750,000	750,000
Preferred stock, shares outstanding (in shares)	48,100	48,100	48,100	48,100
Series 1 A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	5,000		5,000
Preferred stock, shares outstanding (in shares)	0		0
Series B 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000		2,000
Preferred stock, shares outstanding (in shares)	0		0
Series B 2 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000		1,000
Preferred stock, shares outstanding (in shares)	0		0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000		1,000
Preferred stock, shares outstanding (in shares)	0		0
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	3,000		3,000
Preferred stock, shares outstanding (in shares)	0		0
Series D 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500		2,500
Preferred stock, shares outstanding (in shares)	0		0
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,800		2,800
Preferred stock, shares outstanding (in shares)	0		0
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	7,000		7,000
Preferred stock, shares outstanding (in shares)	0		0
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000		2,000
Preferred stock, shares outstanding (in shares)	0		0
Series H Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500		2,500
Preferred stock, shares outstanding (in shares)	0		0
Series I Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000		1,000
Preferred stock, shares outstanding (in shares)	0		0
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,350		1,350
Preferred stock, shares outstanding (in shares)	0		0
Series J 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000		1,000
Preferred stock, shares outstanding (in shares)	0		0
Series K Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	20,000		20,000
Preferred stock, shares outstanding (in shares)	0		0
Series 1 B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	900
Preferred stock, shares outstanding (in shares)	900

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative)						3 Months Ended	6 Months Ended	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 ($) shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) Vote $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 28, 2022 $ / shares shares	Aug. 02, 2021 USD ($) shares
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)						500,000,000	500,000,000	500,000,000	500,000,000
Common stock, par value (in dollars per share) | $ / shares						$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, number of votes per share | Vote								1
Common stock, shares outstanding (in shares)						55,937,658	55,937,658	34,000,812	4,786,804
Proceeds from issuance of Preferred Stock (in shares)					15,000
Proceeds from issuance of Preferred Stock | $					$ 3,000,000	$ 900,000			$ 2,500,000
Minimum proceeds required for Qualified Financing | $			$ 5,000,000
Common stock price per share | $ / shares								$ 2.70
Warrants outstanding						79,314,823	79,314,823	3,929,311
Debt instrument converted amount | $							$ 7,274,540	$ 10,507,101	$ 350,000
Preferred stock, shares authorized (in shares)						25,000,000	25,000,000	25,000,000
Preferred stock, par value (in dollars per share) | $ / shares						$ 0.0001	$ 0.0001	$ 0.0001
Conversion of stock shares							21,651,846
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)										500,000,000
Warrant exercise price per share | $ / shares						0.1268	$ 0.1268	3.93
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)										30,000,000,000
Warrant exercise price per share | $ / shares						$ 5.30	$ 5.30	$ 5.30
Warrant [Member]
Subsidiary, Sale 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 [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding		9.99%
Warrant [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding		19.99%
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of Preferred Stock (in shares)
Common stock issued for services (in shares)						285,000	285,000
Bridge Loan [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of debt possible under Qualified Financing | $			1,000,000
Private Placement [Member] | Bridge Loan [Member] | Common Stock And Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument converted amount | $	$ 1,000,000
Common Stock Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Gross proceeds from private placement | $	$ 4,000,000
B D One Investment Holding L L C [Member] | Private Placement [Member] | Common Stock Purchase Agreement [Member]
Subsidiary, Sale 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.
B D One Investment Holding L L C [Member] | Private Placement [Member] | Common Stock Purchase Agreement Tranche One [Member]
Subsidiary, Sale of Stock [Line Items]
Stock purchased under purchase agreement, shares				66,667
Stock purchased under purchase agreement, value | $				$ 5,000,000
Fleur Capital Pte Ltd [Member] | Bridge Loan [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from unsecured convertible promissory note | $			1,000,000
Debt instrument, outstanding amount | $			$ 1,000,000
Lucro [Member] | Private Placement [Member] | Securities Purchase Agreement [Member]
Subsidiary, Sale 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

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Non-vested Restricted Stock and Related Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Beginning Balance, Non-vested Shares	3,152,033	0
Non-vested, Weighted Average Grant Date Fair Value, Beginning Balance	$ 4.95	$ 0
Shares granted		4,234,591
Weighted Average Grant Date Fair Value, Granted		$ 4.97
Shares vested	(407,519)	(1,082,558)
Shares forfeited	2,277,848
Weighted Average Grant Date Fair Value, Forfeited	$ 5.37
Weighted Average Grant Date Fair Value, Vested	$ 4.82	$ 5.06
Ending Balance, Non-vested Shares	466,666	3,152,033
Non-vested, Weighted Average Grant Date Fair Value, Ending Balance	$ 2.98	$ 4.95
Shares vested	407,519	1,082,558

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)				3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 26, 2023	Dec. 12, 2022	Sep. 21, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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
Share-based compensation				$ 560,861		$ 1,965,311		$ 5,478,734
Number of unvested shares				466,666		466,666		3,152,033	0
Number of forfeited shares						2,277,848
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of unvested shares	466,666
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted		700,000	3,534,591
Shares granted, vesting period		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
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.
Share-based compensation								$ 5,478,734
Total unrecognized share-based compensation expense								$ 15,588,000
Unrecognized share-based compensation expense, period for recognition								33 months 15 days
Number of unvested shares								3,152,033
Number of forfeited shares	2,277,848
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage		20%	20%
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage		80%	80%
Shares granted, vesting period			36 months
Chief Executive Officer And Chief Financial Officer [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation				$ 560,861		$ 1,965,311
Total unrecognized share-based compensation expense				$ 1,390,667		$ 1,390,667
Unrecognized share-based compensation expense, period for recognition						30 months

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)
Total

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%)
Derivative/Warrant Revaluation
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%)
Effective tax rate

INCOME TAXES (Details Narrative

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

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Former President And Chief Executive Officer [Member] - Separation Agreement [Member] - USD ($)	Dec. 31, 2022	Sep. 21, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued Salaries, Current		$ 360,000
Accrued Bonuses, Current		$ 200,000
Accrued liabilities included in Severance Payable	$ 363,000

RETIREMENT PLAN (Details Narrat

RETIREMENT PLAN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Employee minimum age	21 years
Percent of first four employee contribution that employer will match	100%
Percent of employee, employer contribution will match	4%
Vesting period	3 years
Annual vesting percentage	33.33%
Employer discretionary contribution amount	$ 129,040	$ 31,423

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Deferred Revenue (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Beginning Balance	$ 13,000	$ 22,500	$ 307,500
Additions	29,350	229,813	22,500
Recognized as revenue	(29,350)	239,313	307,500
Ending Balance	$ 13,000	$ 13,000	$ 22,500

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Net Loss Attributable to Common Shareholders (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Net Loss	$ (3,913,472)	$ (6,083,352)	$ (2,312,785)	$ (4,297,249)	$ (9,996,824)	$ (6,610,034)	$ (19,754,705)	$ (6,000,003)
Down round deemed dividend	(11,653,986)				(11,653,986)
Net Loss attributable to common shareholders	$ (15,567,458)				$ (21,650,810)
Earnings Per Share (Basic)	$ (0.33)		$ (0.08)		$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)
Earnings Per Share (Diluted)	$ (0.33)		$ (0.08)		$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Cumulative Effect of Changes in Financial Statement (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Non-current convertible notes, net							$ 5,268,399	$ 8,076,847
Additional paid in capital	466,294,127				466,294,127		452,135,653	424,948,698
Accumulated deficit	(469,078,672)				(469,078,672)		(447,537,493)	(427,782,788)
Net Loss	(3,913,472)	$ (6,083,352)	$ (2,312,785)	$ (4,297,249)	(9,996,824)	$ (6,610,034)	$ (19,754,705)	$ (6,000,003)
Net Loss attributable to common shareholders	$ (15,567,458)				$ (21,650,810)
Earnings Per Share (Basic)	$ (0.33)		$ (0.08)		$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)
Earnings Per Share (Diluted)	$ (0.33)		$ (0.08)		$ (0.53)	$ (0.25)	$ (0.66)	$ (1.54)
Accounting Standards Update 2020-06 [Member]
Non-current convertible notes, net							$ 8,954,642
Additional paid in capital							448,339,779
Accumulated deficit							(447,427,862)
Net Loss	$ (3,913,472)				$ (9,996,824)
Net Loss attributable to common shareholders	$ (15,567,458)				$ (21,650,810)
Earnings Per Share (Basic)	$ (0.33)				$ (0.53)
Earnings Per Share (Diluted)	$ (0.33)				$ (0.53)
Accounting Standards Update 2020-06 [Member] | Pre Accounting Standard Update 202006 [Member]
Net Loss	$ (6,687,795)				$ (14,971,111)
Net Loss attributable to common shareholders	$ (18,341,781)				$ (26,625,097)
Earnings Per Share (Basic)	$ (0.39)				$ (0.65)
Earnings Per Share (Diluted)	$ (0.39)				$ (0.65)
Accounting Standards Update 2020-06 [Member] | Scenario, Adjustment [Member]
Net Loss	$ 2,774,323				$ 4,974,287
Net Loss attributable to common shareholders	$ 2,774,323				$ 4,974,287
Earnings Per Share (Basic)	$ (0.06)				$ (0.12)
Earnings Per Share (Diluted)	$ (0.06)				$ (0.12)
Previously Reported [Member]
Non-current convertible notes, net							5,268,399
Additional paid in capital							452,135,653
Accumulated deficit							(447,537,493)
Revision of Prior Period, Adjustment [Member] | Accounting Standards Update 2020-06 [Member]
Non-current convertible notes, net							3,686,243
Additional paid in capital							(3,795,874)
Accumulated deficit							$ 109,631

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Sabby L One Convertible Note [Member] - Subsequent Event [Member] - USD ($) $ in Millions	Jul. 01, 2023	Jan. 02, 2023
Subsequent Event [Line Items]
Aggregate principal amount of notes converted	$ 2.6	$ 2.5
Debt conversion, converted instrument, shares issued	12,600,000	2,928,105

ASSET ACQUISITION - Summary of

ASSET ACQUISITION - Summary of Asset Price Allocation (Details) - Asset Purchase Agreement [Member] - Flisom Ag [Member]	Apr. 17, 2023 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Other Assets	$ 98,746
Machinery and Equipment [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fixed Assets	3,682,621
Furniture and Fixtures [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fixed Assets	110,102
Raw Material [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Inventory	130,030
Finished Goods [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Inventory	$ 62,427

OPERATING LEASE - Schedule of A

OPERATING LEASE - Schedule of Assets and Liabilities Related to Company's Lease (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Operating lease right-of-use assets, net	$ 3,929,876	$ 4,324,514	$ 4,984,688
Current portion of operating lease liability	765,378	733,572	646,742
Non-current portion of operating lease liability	$ 3,411,364	$ 3,827,878	$ 4,532,490

OPERATING LEASE - Schedule of F

OPERATING LEASE - Schedule of Future Maturities of Operating Lease Liability (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Remainder of 2023	$ 509,232
2024	1,049,018	$ 1,029,633
2025	1,080,488	1,060,187
2026	1,112,903	1,090,196
2027	1,146,290	1,112,903
Total lease payments	4,897,931	5,439,210
Less amounts representing interest	(721,189)	(877,760)
Present value of lease liability	$ 4,176,742	$ 4,561,450

ASSET ACQUISITION (Details Narr

ASSET ACQUISITION (Details Narrative) - USD ($)			6 Months Ended
	Apr. 20, 2023	Apr. 17, 2023	Jun. 30, 2023	Jun. 30, 2022
Asset Acquisition [Line Items]
Total consideration for asset purchase			$ 3,841,373	$ 66,053
Asset Purchase Agreement [Member] | Flisom Ag [Member]
Asset Acquisition [Line Items]
Total consideration for asset purchase		$ 2,800,000
Purchase price, including transaction costs		$ 1,283,926
Asset Purchase Agreement [Member] | Photovoltaic Thin Film Solar Cells [Member] | Flisom Ag [Member]
Asset Acquisition [Line Items]
Date of asset acquisition agreement		Apr. 17, 2023
Letter Agreement [Member] | Fl 1 Holding Gmbh [Member]
Asset Acquisition [Line Items]
[custom:AgreementEnteredDate]	Apr. 20, 2023
[custom:OptionToPurchaseIntellectualPropertyRights-0]	$ 2,000,000
[custom:AssetResalePeriod]	12 months
[custom:AssetResaleAmount]	$ 5,000,000
[custom:AssetResaleClosingPeriodAfterExercise]	90 days

CONVERTIBLE NOTES - Sabby _ L1

CONVERTIBLE NOTES - Sabby / L1 Convertible Note - Summary of Convertible Notes Prepayment (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Extinguishment of Debt [Line Items]
Aggregate	$ 2,000,000
April 3, 2023
Extinguishment of Debt [Line Items]
Aggregate	333,333
April 13, 2023
Extinguishment of Debt [Line Items]
Aggregate	333,333
May 18, 2023
Extinguishment of Debt [Line Items]
Aggregate	666,667
June 19, 2023
Extinguishment of Debt [Line Items]
Aggregate	$ 666,667

CONVERTIBLE NOTES - Sabby _ L_2

CONVERTIBLE NOTES - Sabby / L1 Convertible Note - Summary of Settlement of Debt (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Other Liabilities Disclosure [Abstract]
Equity issued for convertible debt	$ 3,364,467
Conversions payable	500,370
Cash repayments	1,025,423
Accelerated discount recognized in APIC	2,384,280
Principal settled during the six months ended June 30, 2023	$ 7,274,540

OTHER PAYABLE (Details Narrativ

OTHER PAYABLE (Details Narrative) - Note Payable Conversion [Member] - Unsecured Debt [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2017
Short-Term Debt [Line Items]
Notes payable		$ 250,000
Stated interest rate		5%
Interest accrued on convertible debt	$ 75,034

SERIES 1B PREFERRED STOCK (Deta

SERIES 1B PREFERRED STOCK (Details Narrative) - Series 1 B Preferred Stock [Member] - Private Placement [Member] - Series 1 B Spa [Member]		6 Months Ended
	Jun. 29, 2023 USD ($) $ / shares shares	Jun. 30, 2023 TradingDay $ / shares
Agreement entered date		Jun. 29, 2023
Sale of Stock, Number of Shares Issued in Transaction | shares	900
Proceeds from Issuance of Private Placement | $	$ 900,000
Liquidation, dissolution or winding up, holders to be paid out of assets, amount per share	$ 1,000
Conversion price	0.14
Preferred stock, convertible, conversion price	$ 0.14
Preferred stock, convertible, threshold percentage of stock price trigger	90%
Preferred stock, convertible, threshold trading days | TradingDay		10
Preferred stock, convertible, threshold commencing trading days | TradingDay		5
Maximum outstanding shares owned, Percentage	4.99%
Prior notice period number of days		61 days
Minimum [Member]
Floor price		$ 0.05
Maximum [Member]
Percentage of beneficially own in excess of common stock outstanding	9.99%