BioRestorative Therapies (BRTX) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 12, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-37603
Entity Registrant Name	BIORESTORATIVE THERAPIES, INC.
Entity Central Index Key	0001505497
Entity Tax Identification Number	91-1835664
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	40 Marcus Drive
Entity Address, City or Town	Melville
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11747
City Area Code	(631)
Local Phone Number	760-8100
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	BRTX
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Bankruptcy Proceedings, Reporting Current	true
Entity Common Stock, Shares Outstanding		3,492,985

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 1,129,716	$ 3,064,610
Accounts receivable	8,000	17,000
Prepaid expenses	31,956	105,407
Total Current Assets	1,169,672	3,187,017
Equipment, net	10,198	21,914
Right of use asset	386,816	473,849
Intangible assets, net	608,372	664,268
Total Assets	2,175,058	4,347,048
Current Liabilities:
Accounts payable	124,558	118,851
Accrued expenses and other current liabilities	58,351	718,259
Accrued interest	532,005	49,307
Lease liability, current portion	114,387	158,371
PPP loan payable, current portion	44,172
Total Current Liabilities	873,473	1,044,788
Lease liability, net of current portion	332,754	363,519
Notes payable, net of debt discount of $4,399,034 and $5,366,869, respectively	5,642,307	4,270,233
PPP loan payable, net of current portion	205,828
Total Liabilities	7,054,362	5,678,540
Commitments and Contingencies
Stockholders’ Deficit:
Preferred stock, value
Common stock, $0.0001 par value; Authorized, 300,000,000,000 shares; 872,195 and 715,544 issued and outstanding at September 30, 2021 and December 31, 2020, respectively	87	72
Additional paid in capital	108,863,599	88,511,269
Accumulated deficit	(113,742,990)	(89,842,833)
Total Stockholders’ Deficit	(4,879,304)	(1,331,492)
Total Liabilities and Stockholders’ Deficit	2,175,058	4,347,048
Series A Convertible Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument, Unamortized Discount, Noncurrent	$ 4,399,034	$ 5,366,869
Preferred Stock, Par or Stated Value Per Share		$ 0.01
Preferred Stock, Shares Authorized		20,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001
Common Stock, Shares Authorized		300,000,000
Common Stock, Shares, Outstanding	872,195	715,544
Series A Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share		$ 0.01
Preferred Stock, Shares Authorized		1,543,158
Preferred Stock, Shares Outstanding		0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Revenues	$ 8,000	$ 15,000	$ 41,000	$ 60,000
Operating expenses:
Marketing and promotion	300	150	9,120	28,281
Consulting		33,594	10,037	101,195
Research and development	237,410	251,036	563,562	698,917
General and administrative	3,458,977	340,485	21,756,887	1,129,218
Total operating expenses	3,696,687	625,265	22,339,606	1,957,611
Loss from operations	(3,688,687)	(610,265)	(22,298,606)	(1,897,611)
Other income (expense):
Interest expense	(495,545)	(42,611)	(1,601,551)	(1,412,462)
Loss on extinguishment of notes payable, net				(658,152)
Change in fair value of derivative liabilities				(2,141,069)
Reorganization items, net		(183,387)		597,919
Total other (income) expense	(495,545)	(225,998)	(1,601,551)	(3,613,764)
Net loss	$ (4,184,232)	$ (836,263)	$ (23,900,157)	$ (5,511,375)
Net Loss Per Share
- Basic and Diluted	$ (4.99)	$ (2.10)	$ (30.31)	$ (15.93)
Weighted Average Number of Common Shares Outstanding
- Basic and Diluted	838,689	398,663	788,564	345,975

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholdres' Deficit (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2019	$ (12,776,146)	$ 2	$ 65,793,998	$ (78,570,146)
Balance, shares at Dec. 31, 2019		19,463
Shares and warrants issued for cash	10,000		10,000
Shares and warrants issued for cash, shares		250
Shares issued in exchange for notes payable and accrued interest	2,558,932	$ 38	2,558,894
Shares issued in exchange for notes payable and accrued interest, shares		378,950
- options	221,881		221,881
Net income (loss)	(7,550,772)			(7,550,772)
Balance at Mar. 31, 2020	(17,536,105)	$ 40	68,584,773	(86,120,918)
Balance, shares at Mar. 31, 2020		398,663
Balance at Dec. 31, 2019	(12,776,146)	$ 2	65,793,998	(78,570,146)
Balance, shares at Dec. 31, 2019		19,463
Net income (loss)	(5,511,375)
Balance at Sep. 30, 2020	(15,092,678)	$ 40	68,988,803	(84,081,521)
Balance, shares at Sep. 30, 2020		398,663
Balance at Dec. 31, 2019	(12,776,146)	$ 2	65,793,998	(78,570,146)
Balance, shares at Dec. 31, 2019		19,463
Balance at Dec. 31, 2020	(1,331,492)	$ 72	88,511,269	(89,842,833)
Balance, shares at Dec. 31, 2020		715,544
Balance at Mar. 31, 2020	(17,536,105)	$ 40	68,584,773	(86,120,918)
Balance, shares at Mar. 31, 2020		398,663
- options	219,264		219,264
Net income (loss)	2,875,660			2,875,660
Balance at Jun. 30, 2020	(14,441,181)	$ 40	68,804,037	(83,245,258)
Balance, shares at Jun. 30, 2020		398,663
- options	184,766		184,766
Net income (loss)	(836,263)			(836,263)
Balance at Sep. 30, 2020	(15,092,678)	$ 40	68,988,803	(84,081,521)
Balance, shares at Sep. 30, 2020		398,663
Balance at Dec. 31, 2020	(1,331,492)	$ 72	88,511,269	(89,842,833)
Balance, shares at Dec. 31, 2020		715,544
Shares issued in exchange for notes payable and accrued interest	213,673		213,673
Shares issued in exchange for notes payable and accrued interest, shares		4,852
Shares issued in cashless exercise of warrants		$ 7	(7)
Shares issued in cashless exercise of warrants, shares		73,582
- restricted share units	179,098		179,098
- options	13,897,669		13,897,669
Net income (loss)	(15,653,330)			(15,653,330)
Balance at Mar. 31, 2021	(2,694,382)	$ 79	102,801,702	(105,496,163)
Balance, shares at Mar. 31, 2021		793,978
Balance at Dec. 31, 2020	(1,331,492)	$ 72	88,511,269	(89,842,833)
Balance, shares at Dec. 31, 2020		715,544
Net income (loss)	(23,900,157)
Balance at Sep. 30, 2021	(4,879,304)	$ 87	108,863,599	(113,742,990)
Balance, shares at Sep. 30, 2021		872,195
Balance at Mar. 31, 2021	(2,694,382)	$ 79	102,801,702	(105,496,163)
Balance, shares at Mar. 31, 2021		793,978
Shares issued in exchange for notes payable and accrued interest	103,703		103,703
Shares issued in exchange for notes payable and accrued interest, shares		3,217
Shares issued in cashless exercise of warrants	(82,131)	$ 4	(82,135)
Shares issued in cashless exercise of warrants, shares		39,750
- restricted share units	1,164,135		1,164,135
- options	1,762,329		1,762,329
Net income (loss)	(4,062,595)			(4,062,595)
Balance at Jun. 30, 2021	(3,808,941)	$ 83	105,749,734	(109,558,758)
Balance, shares at Jun. 30, 2021		836,945
Shares issued in cashless exercise of warrants		$ 4	(4)
Shares issued in cashless exercise of warrants, shares		34,500
Shares issued in litigation settlement	21,000		21,000
Fair market value of beneficial conversion feature and warrants issued with convertible notes payable instruments	166,404		166,404
- restricted share units	1,164,135		1,164,135
- options	1,762,330		1,762,330
Net income (loss)	(4,184,232)			(4,184,232)
Shares issued in litigation settlement, shares		750
Balance at Sep. 30, 2021	$ (4,879,304)	$ 87	$ 108,863,599	$ (113,742,990)
Balance, shares at Sep. 30, 2021		872,195

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net Loss	$ (23,900,157)	$ (5,511,375)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,068,498	1,066,526
Accretion of interest expense		2,810,973
Depreciation and amortization	67,612	95,917
Stock-based compensation	19,929,696	625,911
Shares issued in settlement of litigation	21,000
Loss on extinguishment of note payables, net		658,152
Write-off of derivative liabilities		(4,375,231)
Change in fair value of derivative liabilities		2,141,069
Non-cash effect of right of use asset	87,033	23,902
Changes in operating assets and liabilities:
Accounts receivable	9,000	17,000
Prepaid assets and other current assets	73,451	11,759
Accounts payable	5,707	145,020
Accrued interest, expenses and other current liabilities	528,015	898,232
Lease liability	(74,749)
Net cash used in operating activities	(2,184,894)	(1,392,145)
Cash flows from financing activities:
Proceeds from notes payable		441,762
Proceeds from PPP Loan	250,000
Proceeds from DIP Financing		1,114,713
Sales of common stock and warrants for cash		10,000
Net cash provided by financing activities	250,000	1,566,475
Net (decrease) increase in cash and cash equivalents	(1,934,894)	174,330
Cash - beginning of period	3,064,610	1,664
Cash - end of period	1,129,716	175,994
Supplemental cash flow information:
Interest
Non-cash investing and financing activities:
Shares issued in exchange for notes payable and accrued interest	317,376	2,558,932
Bifurcated embedded conversion options and warrants recorded as derivative liability and debt discount	166,404	2,377,818
Sale of warrants recorded as derivative liabilities		10,000
Accrued DIP expenses exchanged for convertible notes	$ 698,901

NATURE OF THE ORGANIZATION, LIQ

NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS	NOTE 1 – NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS Corporate History BioRestorative Therapies, Inc. has one wholly-owned subsidiary, Stem Pearls, LLC (“Stem Pearls”). BioRestorative Therapies, Inc. and its subsidiary are referred to collectively as “BRT” or the “Company”. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case (the “Chapter 11 Case”) under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York (the “Bankruptcy Court”). On August 7, 2020, the Company and Auctus Fund, LLC (“Auctus”), the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”) and on October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. See Note 5 – Notes Payable – Chapter 11 Reorganization. On October 27, 2021, the Company effected a 1-for-4,000 reverse stock split Nature of the Business BRT develops therapeutic products and medical therapies using cell and tissue protocols, primarily involving adult stem cells. BRT’s website is at www.biorestorative.com. BRT is currently developing a Disc/Spine Program referred to as “brtxDISC”. Its lead cell therapy candidate, BRTX-100 Liquidity The accompanying unaudited condensed consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and satisfying liabilities in the normal course of business. At September 30, 2021, the Company had an accumulated deficit of approximately $ 113,743,000 296,000 22,299,000 19,930,000 2,185,000 20,772,000 As a result of the above, and cash on hand of approximately $ 22,191,150 Current funds noted above may not be sufficient to enable the Company to fully complete its development activities or attain profitable operations. If the Company is unable to obtain such needed additional financing on a timely basis, the Company may have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced to discontinue its operations and liquidate. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial information as of and for the three and nine months ended September 30, 2021 and 2020 has been prepared in accordance with GAAP for interim financial information and with the instructions to Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position at such dates and the operating results and cash flows for such periods. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the entire year or for any other subsequent interim period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission (the “SEC”). These unaudited condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the SEC on April 30, 2021. Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation. Chapter 11 Case Chapter 11 Accounting The unaudited condensed consolidated financial statements included herein have been prepared as if we were a going concern and in accordance with Accounting Standards Codification (“ASC”) 852, Reorganizations Weak industry conditions in 2019 negatively impacted the Company’s results of operations and cash flows and may continue to do so in the future. In order to decrease the Company’s indebtedness and maintain the Company’s liquidity levels sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures and further reducing its recurring operating expenses. The Company believed that even after taking these actions, it would not have sufficient liquidity to satisfy its debt service obligations and meet its other financial obligations. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”) and on October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and post petition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2021 and 2020. Reorganization items, net for the three and nine months ended September 30, 2021 were $ - ($183,387) 597,919 Reorganization items, net for the three and nine months ended September 30, 2020 consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919 Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions, revenue and expenses and disclosure of contingent liabilities at the date of the unaudited condensed consolidated financial statements. The Company bases its estimates and assumptions on historical experience, known or expected trends and various other assumptions that it believes to be reasonable. As future events and their effects cannot be determined with precision, actual results could differ from these estimates which may cause the Company’s future results to be affected. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the accompanying unaudited condensed consolidated financial statements. Significant estimates include the carrying value of intangible assets, deferred tax asset and valuation allowance, estimated fair value of derivative liabilities stemming from convertible debt securities, assumptions used in management’s liquidity analysis, and assumptions used in the Black-Scholes option pricing model, such as expected volatility, risk-free interest rate, and expected divided rate. Revenue The Company derives all of its revenue pursuant to a license agreement between the Company and a stem cell treatment company (“SCTC”) entered into in January 2012 and amended in November 2015. Pursuant to the license agreement, the SCTC granted to the Company a license to use certain intellectual property related to, among other things, stem cell disc procedures, and the Company has granted to the SCTC a sublicense to use, and the right to sublicense to third parties the right to use, in certain locations in the United States and the Cayman Islands, certain of the licensed intellectual property. In consideration of the sublicenses, the SCTC has agreed to pay the Company royalties on a per disc procedure basis. Practical Expedients As part of ASC 606, Revenue from Contracts with Customers ● Significant Financing Component – the Company does not adjust the promised amount of consideration for the effects of a significant financing component since the Company expects, at contract inception, that the period between when the Company transfers a promised good or service to the customer and when the customer pays for that good or service will be one year or less. ● Unsatisfied Performance Obligations – for performance obligations related to contracts with a duration of less than one year, the Company has elected to apply the optional exemption provided in ASC 606 and therefore is not required to disclose the aggregate amount of transaction price allocated to performance obligations that are unsatisfied or partially satisfied at the end of the reporting period. ● Right to Invoice – the Company has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date. The Company may recognize revenue in the amount the entity has a right to invoice. Contract Modifications There were no contract modifications during the three and nine months ended September 30, 2021. Contract modifications are not routine in the performance of the Company’s contracts. Cash The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. There were no Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances, net of allowances for doubtful accounts. The Company periodically assesses its accounts receivable and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful accounts based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. Payments are generally due within 30 days of invoice. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did no Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, generally 3 15 3 5 Leasehold improvements are amortized over the lesser of (i) the useful life of the asset or (ii) the remaining lease term. Maintenance and repairs are expensed as incurred. The Company capitalizes costs attributable to the betterment of property and equipment when such betterment extends the useful life of the assets. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts, and the resulting gain or loss, if any, will be reflected in operations. Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the carrying amount to the forecasted undiscounted net cash flows of the operation to which the assets relate. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down to fair value first, followed by other long-lived assets of the operation. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. During the three and nine months ended September 30, 2021 and 2020, the Company determined that there was no Intangible Assets The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $ 300 150 9,120 28,281 Fair Value Measurements As defined in ASC 820, Fair Value Measurements and Disclosures Level 1: Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2: Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3: Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally-developed methodologies that result in management’s best estimate of fair value. Net Loss per Common Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options, warrants, and unvested restricted stock units (“RSUs”) are calculated using the treasury stock method. All outstanding convertible notes are considered common stock at the beginning of the period or at the time of issuance, if later, pursuant to the if-converted method. Since the effect of common stock equivalents is anti-dilutive with respect to losses, options, warrants, RSUs and convertible notes have been excluded from the Company’s computation of net loss per common share for the three and nine months ended September 30, 2021 and 2020. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES 2021 2020 Three Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213 2021 2020 Nine Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213 (1) As of September 30, 2021, all of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 12,876,004 Stock-based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation For stock options issued to employees and members of the board of directors for their services, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred. Pursuant to Accounting Standards Update (“ASU”) 2018-07 Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Since the shares underlying the Company’s 2010 Equity Participation Plan and the 2021 Stock Incentive Plan (the “Plans”) are registered, the Company estimates the fair value of the awards granted under the Plans based on the market value of its freely tradable common stock as reported on the Nasdaq Capital Market. On February 3, 2020, the Company was advised by OTC Markets Group that, based upon the closing bid price of the Company’s common stock being less than $0.001 per share for five consecutive trading days, the Company’s common stock was moved from the OTCQB Market to the Pink Market effective at market open on February 10, 2020. The fair value of the Company’s restricted equity instruments was estimated by management based on observations of the cash sales prices of both restricted shares and freely tradable shares. Awards granted to directors are treated on the same basis as awards granted to employees. Upon the exercise of an option or warrant, the Company issues new shares of common stock out of its authorized shares. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely. Derivative Financial Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) ASC. The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options (“ECOs”) and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. Conversion options are recorded as a discount to the host instrument and are amortized as amortization of debt discount on the unaudited condensed consolidated financial statements over the life of the underlying instrument. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. The Multinomial Lattice Model and Black-Scholes option pricing model were used to estimate the fair value of the ECOs of convertible notes payable, warrants, and stock options that are classified as derivative liabilities on the unaudited condensed consolidated balance sheets. These models include subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the actual volatility during the most recent historical period of time equal to the weighted average life of the instruments. Sequencing Policy Under ASC 815-40-35 (“ASC 815”), the Company has adopted a sequencing policy whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases A lease is defined as a contract that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. In accordance with ASC 842, Leases ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms used in measuring ROU assets and lease liabilities may include or exclude periods covered by options to extend or terminate a lease, respectively, if it is reasonably certain that the Company will exercise the option(s). Leases in which the Company is the lessee are comprised of rented office space. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of 3.25 Recently Issued Accounting Standards In May 2021, the FASB issued ASU 2021-04, Earnings Per Share Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation— Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40) All other newly issued but not yet effective accounting pronouncements have been deemed to be immaterial or not applicable to the Company.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 3 – INTANGIBLE ASSETS The Company is a party to a license agreement with the SCTC (as amended) (the “SCTC Agreement”). Pursuant to the SCTC Agreement, the Company obtained, among other things, a worldwide, exclusive, royalty-bearing license from the SCTC to utilize or sublicense a certain medical device patent for the administration of specific cells and/or cell products to the disc and/or spine (and other parts of the body) and a worldwide (excluding Asia and Argentina), exclusive, royalty-bearing license to utilize or sublicense a certain method for culturing cells. Pursuant to the license agreement with the SCTC, unless certain performance milestones had been or are satisfied, the Company would have been required to pay to the SCTC $ 150,000 250,000 150,000 250,000 Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2020 $ 3,676 $ 1,301,500 $ (566,012 ) $ 739,164 Amortization expense - - (74,896 ) (74,896 ) Balance as of December 31, 2020 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (55,896 ) (55,896 ) Balance as of September 30, 2021 $ 3,676 $ 1,301,500 $ (696,804 ) $ 608,372 Weighted average remaining amortization period at September 30, 2021 (in years) - 8.18 Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2020 $ 3,312 $ 562,700 $ 566,012 Amortization expense 364 74,532 74,896 Balance as of December 31, 2020 3,676 637,232 640,908 Amortization expense - 55,896 55,896 Balance as of September 30, 2021 $ 3,676 $ 693,128 $ 696,804

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 4 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30, 2021 December 31, 2020 Accrued payroll $ 22,898 $ - Accrued research and development expenses 29,673 - Accrued general and administrative expenses 5,781 60,661 Accrued DIP and Plan costs related to DIP Funding and Plan (1) - 657,598 Total accrued expenses $ 58,352 $ 718,259 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE A summary of the notes payable activity during the nine months ended September 30, 2021 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Convertible Notes Other Loans Debt Discount Total Outstanding, January 1, 2021 $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233 Issuances 715,303 250,000 (182,805 ) 782,498 Exchanges for equity (311,063 ) - 82,131 (228,932 ) Amortization of debt discount - - 1,068,509 1,068,509 Outstanding, September 30, 2021 $ 10,041,342 $ 250,000 $ (4,399,034 ) $ 5,892,308 Chapter 11 Reorganization On March 20, 2020, the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”). Pursuant to the Bankruptcy, for any outstanding principal and interest at the date of the Company’s Chapter 11 petition (except for creditors who provided additional debt financing in connection with the Bankruptcy), 100 On October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. The material features of the Plan, as amended and confirmed by the Confirmation Order, are as follows: i. Treatment of the financing to the Company by Auctus of up to $ 7,000,000 ii. Auctus has provided $ 3,500,000 in funding to the Company (the “Initial Auctus Funding”) and is to provide, subject to certain conditions, additional funding to the Company, as needed, in an amount equal to $ 3,500,000 , less the sum of the debtor-in-possession loans made to the Company by Auctus during the Chapter 11 Case (inclusive of accrued interest) (approximately $ 1,227,000 as of the Effective Date) and the costs incurred by Auctus as the debtor-in-possession lender (the “DIP Costs”). The DIP Costs and the additional Plan costs in the aggregate totaled $ 650,493 , of which $ 500,000 and $ 150,493 were recorded in debt discount and accrued expenses, respectively, on the consolidated balance sheets. On September 27, 2021, these amounts were converted into secured convertible promissory notes totaling an aggregate principal amount of $ 715,303 . In addition, four other persons and entitles (collectively, the “Other Lenders”) who held allowed general unsecured claims provided funding to the Company in the aggregate amount of approximately $ 348,000 (the “Other Funding” and together with the Initial Auctus Funding, the “Funding”). In consideration of the Funding, the Company has issued the following: a. Secured convertible notes of the Company (each, a “Secured Convertible Note”) in the principal amount equal to the Funding; the payment of the Secured Convertible Notes is secured by the grant of a security interest in substantially all of the Company’s assets; the Secured Convertible Notes have the following features: ● Maturity date of three years following the Effective Date; ● Interest at the rate of 7% ● The right of the holder to convert the indebtedness into shares of common stock of the Company at a price equal to the volume weighted average price for the common stock over the five trading days immediately preceding the conversion; and ● Mandatory conversion of all indebtedness at such time as the common stock is listed on the Nasdaq Capital Market or another senior exchange on the same terms as provided to investors in connection with a public offering undertaken in connection with such listing; b. Warrants (each, a “Class A Warrant”) to purchase a number of shares of common stock equal to the amount of the Funding provided divided by $ 2.00 1,750,000 174,250 2.00 c. Warrants (each, a “Class B Warrant” and together with the Class A Warrants, the “Plan Warrants”) to purchase a number of shares of common stock equal to the Funding provided divided by $ 4.00 875,000 87,125 4.00 iii. The obligation to Auctus with respect to the DIP Funding has been exchanged for the following: a. A Secured Convertible Note in the principal amount of approximately $ 1,349,591 110 b. A Class A Warrant to purchase 613,451 c. A Class B Warrant to purchase 306,725 181,571 167,781 54,449 113,332 The claim arising from the secured promissory notes of the Company, dated February 20, 2020, and February 26, 2020, in the original principal amounts of $ 320,200 33,562 490,699 iv. The claim arising from the promissory note issued in June 2016 by the Company to Desmarais in the original principal amount of $ 175,000 245,192 6,130 v. The claim arising from the promissory note issued in June 2016 by the Company to Tuxis Trust, an entity related to Desmarais, in the original principal amount of $ 500,000 a. $ 444,534 11,113 b. $ 309,301 vi. Holders of allowed general unsecured claims (other than Auctus and the Other Lenders) received an aggregate of 262,432 14,381,259 3,883,991 10,497,268 vii. Auctus and the Other Lenders have been issued, in respect of their allowed general unsecured claims ($ 3,261,819 382,400 a. Maturity date of three years from the Effective Date; b. Interest at the rate of 5 c. The right of the holder to convert the indebtedness into shares of common stock at a price equal to the volume weighted average for the common stock over the five trading days immediately preceding the conversion; d. Mandatory conversion of all outstanding indebtedness at such time as the common stock listed on the Nasdaq Capital Market or another senior exchange on the same terms as provided to investors in connection with a public offering undertaken in connection with such listing; and e. A leak-out restriction prohibiting each holder from selling, without the consent of the Company, more than 16.6 viii. The issuance of (a) the shares of common stock and the Unsecured Convertible Notes to the holders of allowed general unsecured claims and (b) the Secured Convertible Notes and Plan Warrants to Auctus in exchange for the DIP Funding and any common stock into which those Secured Convertible Notes and those Plan Warrants may be converted is exempt from the registration requirements of the Securities Act of 1933, as amended, pursuant to the Bankruptcy Code Section 1145. Such securities shall be freely transferrable subject to Section 1145(b)(i) of the Bankruptcy Code. Pursuant to the Plan, on the Effective Date, the Company filed a Certificate of Amendment to its Certificate of Incorporation pursuant to which, among other things, the number of shares of common stock authorized to be issued by the Company has been increased to 300,000,000,000 0.0001 The Company recorded $ 152,499 - 438,913 368,810 Convertible Notes Conversions, Exchanges and Other During the nine months ended September 30, 2021, certain lenders converted unsecured convertible notes with an aggregate amount of $ 317,894 6,314 8,069 40 Debtor-in-Possession Financing During the year ended December 31, 2020, and subsequent to the Petition Date, in connection with the Chapter 11 Case, the Company received debtor-in-possession loans of $ 1,189,413 The proceeds from the DIP Funding were used (a) for working capital and other general purposes of the Company; (b) United States Trustee fees; (c) Bankruptcy Court approved professional fees and other administrative expenses arising in the Chapter 11 Case; and (d) interest, fees, costs and expenses incurred in connection with the DIP Funding, including professional fees. Pursuant to the Plan, the obligation to Auctus with respect to the DIP Funding has been exchanged for two Secured Convertible Notes (see Note 5 – Notes Payable – Chapter 11 Reorganization) for an aggregate principal amount of $ 1,349,591 which bear interest at 7 % per annum with a maturity date of November 16, 2023 . In connection with the Secured Convertible Notes, Auctus received warrants to purchase an aggregate of 920,176 shares of Company’s common stock with exercise prices ranging between $ 2.00 and $ 4.00 per share. On September 27, 2021, pursuant to the Plan, for 110 183,043 November 16, 2023 7 0.0001 83,201 2.00 November 16, 2025 41,601 4.00 November 16, 2025 152,300 14,103 183,043 On September 27, 2021, pursuant to the Plan, for 110 532,499 November 16, 2023 7 0.0001 532,499 Interest expense for the five Secured Convertible Notes was $ 24,214 71,062 6,769 Public Offering Exchange Subsequent to September 30, 2021, in connection with the public offering, see Note 9 – Subsequent Events, all of the above outstanding convertible notes, associated accrued interest and warrants held by Auctus, as well as outstanding convertible notes in the aggregate principal amount of $ 1,219,945 236,411 1,856,938 1,543,000 314,000 1,857,000 Other Loans On March 14, 2021, under the U.S. Small Business Administration’s Paycheck Protection Program, the Company entered into a note payable with a financial institution for $ 250,000 1 Pursuant to the note, principal and interest payments are deferred for ten months. At that time the Company may apply for loan forgiveness. If the Company does not apply for loan forgiveness, or if the loan forgiveness is denied, the Company will be required to make monthly payments of $ 5,100 250,000 Future minimum payments under the above notes payable following the nine months ended September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE 2021 Remainder of 2021 $ - 2022 58,970 2023 10,100,903 2024 60,161 Thereafter 71,307 Total future minimum payments 10,291,351 Less: discount (4,399,034 ) Less:payable 5,892,307 Less: current (44,172 ) Notes payable, non-current $ 5,848,135

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 6 – STOCKHOLDERS’ DEFICIT Series A Preferred Subsequent to September 30, 2021, concurrent with the Company’s public offering, see Note 9 – Subsequent Events, the Company’s Board of Directors adopted a resolution allowing for the authorization of and issuance of 1,543,458 .01 Dividends Series A holders shall be entitled to receive, when and as declared by the Board of Directors, dividends on a pari passu basis with the holders of the shares of the Company’s common stock based upon the number of shares of common stock into which the Series A is then convertible. Voting Rights Series A holders shall be entitled to vote on all matter presented to the stockholders of the Company and shall be entitled to such number of votes that equal the number of shares of common stock that each share of Series A held may be converted into; provided, however, that in no event shall a Series A holder be entitled to vote more than 4.99 Conversion Optional Conversion - Each share of Series A shall be convertible, at any time, at the option of the Series A holder, into one share of common stock; provided, however, that in no event shall a Series A holder be entitled to convert any shares of Series A to the extent that such conversion would result in beneficial ownership by the Series A holder of more than 4.99% of the outstanding shares of common stock. Automatic Conversion – In the event that an event occurs which has the effect of reducing a Series A holder’s beneficial ownership of shares of common stock to less than 4.5 Stock Incentive Plan On March 18, 2021, the Company’s Board of Directors adopted the BioRestorative Therapies, Inc. 2021 Stock Incentive Plan (the “2021 Plan”). Pursuant to the 2021 Plan, a total of 1,175,000 Warrant and Option Valuation The Company has computed the fair value of warrants and options granted using the Black-Scholes option pricing model. The expected term used for warrants and options issued to non-employees is the contractual life and the expected term used for options issued to employees and directors is the estimated period of time that options granted are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee option grants. The Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Warrant Activity Summary In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS For the Nine Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 Risk free interest rate 0.98 % 1.63 % Contractual term (years) 4.10 5.00 Expected volatility 314 % 202 % The weighted average estimated fair value of warrants granted during the nine months ended September 30, 2021 and 2020 was $ 14.40 40 During the nine months ended September 30, 2021, the Company issued an aggregate of 147,832 170,495 A summary of the warrant activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2021 3,750,597 $ 4.40 4.9 $ 95,965,883 Granted 125,031 2.80 Exercised (170,473 ) 4.00 Expired (158 ) 10,560.00 Outstanding, September 30, 2021 3,704,997 $ 4.00 4.1 $ 44,239,960 Exercisable, September 30, 2021 3,704,997 $ 4.00 4.1 $ 44,239,960 The following table presents information related to stock warrants at September 30, 2021: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 60 3,703,246 4.2 3,703,246 $ 800 7,960 1,450 2.8 1,450 $ 4,000 7,960 55 2.4 55 $ 8,000 11,960 19 2.1 19 $ 12,000 15,960 18 1.8 18 $ 16,000 19,960 202 0.6 202 $ 20,000 23,960 7 0.2 7 3,704,997 4.2 3,704,997 Stock Options In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Nine Months Ended September 30, 2021 Risk free interest rate 1.71 % Expected term (years) 5.50 Expected volatility 228 % Expected dividends 0.00 % The Company granted options for the purchase of 586,959 The Company did no The grant date fair value of options issued during the nine months ended September 30, 2021 was $ 27,736,052 A summary of the option activity during the nine months ended September 30, 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2021 1,215 $ 3,920.00 6.2 - Granted 586,959 47.60 Forfeited (126 ) 3,000.00 Outstanding, September 30, 2021 588,048 $ 55.60 9.2 $ - Exercisable, September 30, 2021 294,658 $ 61.59 9.2 $ - The following table presents information related to stock options at September 30, 2021: SCHEDULE OF STOCK OPTION BY EXERCISE PRICE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 0.00 48 586,959 9.5 293,605 $ 1,040 2,960 44 7.9 44 $ 3,000 3,960 1,026 5.2 990 $ 4,000 23,960 1 2.7 1 $ 24,000 79,960 9 2.3 9 $ 80,000 120,000 9 0.5 9 588,048 9.4 294,658 On March 18, 2021, the Company, pursuant to two employment agreements, granted to its Chief Executive Officer and Chairman of the Board and its Vice President, Research and Development options to purchase an aggregate of 586,959 47.60 vest to the extent of 50% on the date of grant, 25% on the one-year anniversary of the grant date and 25% on the two-year anniversary of the grant date 47.60 13.50 Restricted Stock Units Pursuant to the 2021 Plan, the Company grants RSUs to employees, consultants or non-employee directors (“Eligible Individuals”). The number, terms and conditions of the RSUs that are granted to Eligible Individuals are determined on an individual basis by the plan administrator. On the distribution date, the Company shall issue to the Eligible Individual one unrestricted, fully transferable share of the Company’s common stock (or the fair market value of one such share in cash) for each vested and nonforfeitable RSU. On March 18, 2021, the Company, pursuant to two employment agreements, granted an aggregate of 293,479 47.60 The RSUs vest to the extent of one-third on the one-year anniversary of the grant date, one-third on the two-year anniversary of the grant date, and one-third on the three-year anniversary of the grant date A summary of our unvested RSUs as of September 30, 2021, is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2021 - Granted 293,479 Forfeited - Vested - Outstanding, September 30, 2021 293,479 The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE For the Three Months Ended For the Nine Months Ended Unrecognized at Weighted Average Remaining Amortization September 30, September 30, September 30, Period 2021 2020 2021 2020 2021 (Years) Consulting $ - $ 33,594 $ - $ 67,178 $ - - Research and development 24,305 32,669 73,730 121,007 7,749 0.1 General and administrative 2,902,160 118,503 19,855,966 252,960 21,864,782 2.1 $ 2,926,465 $ 184,766 $ 19,929,696 $ 441,145 $ 21,872,531 2.1

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 7 - COMMITMENTS AND CONTINGENCIES Litigation, Claims and Assessments Coventry Enterprises, LLC On February 11, 2020, pursuant to an Order to Show Cause of the United States District Court of the Eastern District of New York (the “Court”), in the matter of Coventry Enterprises, LLC vs. BioRestorative Therapies, Inc., pending the hearing of the plaintiff’s application for a preliminary injunction, the Court issued a temporary restraining order enjoining the Company from issuing any additional shares of stock except for purposes of fulfilling the plaintiff’s share reserve requests or conversion requests until such reserve requests were fulfilled and enjoining the Company from reserving authorized shares for any other party until the plaintiff’s reserve requests were fulfilled. Pursuant to a hearing held on February 13, 2020, the temporary restraining order with regard to the Company issuing shares of common stock was not continued. On March 11, 2020, the Court ordered that the Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the “Board”), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company’s outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company’s then total authorized shares of common stock at 2,000,000,000 The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. Appointment or Departure of Directors and Certain Officers On March 18, 2021, the Company and Lance Alstodt, its President, Chief Executive Officer and Chairman of the Board, entered into an employment agreement (the “Alstodt Employment Agreement”) which provides for a term ending on March 18, 2026. Pursuant to the Alstodt Employment Agreement, Mr. Alstodt is entitled to receive initially an annual salary of $ 250,000 50,000 150,000 ten year 293,479 46,740 47.60 13.50 On March 18, 2021, the Company and Francisco Silva, its Vice President, Research and Development, entered into an employment agreement (the “Silva Employment Agreement”) which provides for a term ending on March 18, 2026. Pursuant to the Silva Employment Agreement, Mr. Silva is entitled to receive initially an annual salary of $ 225,000 50,000 150,000 ten year 293,479 146,740 47.60 13.50 Conversion of Convertible Notes During the year ended December 31, 2020, and prior to the Petition Date, certain lenders requested to exchange a portion of their outstanding convertible note principal and accrued interest for shares of the Company’s common stock. As of the Petition Date these shares had yet to be issued to the lenders; however, the shares of the Company’s common stock issued for unsecured claims as part of the Plan to the certain lenders represented the aggregate unsecured claims less the principal and accrued interest that was represented in the unaffected exchanges. The Company believes that there may be a potential contingency related to the non-issued shares that would be settled in shares of the Company’s common stock and not monetary compensation. On June 24, 2021, the Company entered into a Settlement Agreement with one of the abovementioned lenders whereby the Company agreed to issue 750 30,000 750 28

LEASES

LEASES	9 Months Ended
	Sep. 30, 2021
Leases
LEASES	Note 8 - LEASES With the adoption of ASC 842, operating lease agreements are required to be recognized on the balance sheet as ROU assets and corresponding lease liabilities. The Company is a party to a lease for 6,800 March 2020 132,600 149,260 153,748 173,060 When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate at August 1, 2019. The weighted average incremental borrowing rate applied was 12 The following table presents net lease cost and other supplemental lease information: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 118,779 $ 115,311 Net lease cost $ 118,779 $ 115,311 Operating lease – operating cash flows (fixed payments) $ 118,779 $ 115,311 Operating lease – operating cash flows (liability reduction) $ 74,749 $ 63,132 Non-current leases – right of use assets $ 386,816 $ 502,861 Current liabilities – operating lease liabilities $ 114,387 $ 97,081 Non-current liabilities – operating lease liabilities $ 332,755 $ 447,142 Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases as of September 30, 2021: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases Remainder of 2021 $ 39,593 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 543,813 Amount representing interest (96,671 ) Present value of net future minimum lease payments $ 447,142

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Appointment of Certain Officers and Election of Directors Effective November 4, 2021, the Company appointed Robert E. Kristal as its Chief Financial Officer. Concurrently with his appointment, Mr. Kristal was granted an option to purchase 10,490 13.50 ten year two year Effective November 4, 2021, Patrick F. Williams was elected a director of the Company. Mr. Williams was appointed to the Audit Committee (Chair), Compensation Committee, and Nominating Committee of the Board of Directors of the Company. Concurrently with his election, Mr. Williams was granted an option for the purchase of 10,490 13.50 ten year two year Effective November 4, 2021, David Rosa was elected a director of the Company. Mr. Rosa was appointed to the Nominating Committee (Chair), Compensation Committee, and Audit Committee of the Board of Directors of the Company. Concurrently with his election, Mr. Rosa was granted an option for the purchase of 10,490 13.50 ten year two year Option Grants On November 4, 2021, the Company granted options to purchase an aggregate of 140,824 10,490 13.50 140,824 42,059 25,236 ten year 13.50 Such options are exercisable to the extent of 50% on the date of grant and 50% quarterly over a period of two years commencing one year from the date of grant. 293,479 47.60 13.50 On November 4, 2021, the Company granted options to purchase an aggregate of 110,767 13.50 Exchange Agreements During October 2021, the Company entered into an Exchange Agreement (the “Auctus Agreement”) with Auctus to exchange outstanding convertible promissory notes in the aggregate principal amount of $ 8,826,952 596,446 3,441,586 133,422 1,543,158 1,676,580 In addition, during October 2021, the Company entered into Exchange Agreements with four other holders of convertible promissory notes and warrants (collectively, the “Other Holders”) with regard to the exchange by the Other Holders of outstanding convertible promissory notes in the aggregate principal amount of $ 419,945 25,115 236,411 94,942 94,942 Effective November 9, 2021, pursuant to the terms of their convertible notes, the Company issued to two noteholders an aggregate of 85,416 10.00 85,416 800,000 54,159 Exercise of Warrants During October 2021, the Company received an exercise notice to issue an aggregate of 22,917 240 Reverse Stock Split On October 27, 2021, the Company effected a 1-for-4,000 reverse stock split . The Company has retroactively applied the reverse stock split, including the rounding up of 6,858 fractional shares Public Offering On November 9, 2021, the Company completed a public offering of units, each consisting of one share of common stock and a warrant for the purchase of one share of common stock. Pursuant to the public offering, the Company issued and sold 2,300,000 10.00 345,000 0.01 20,772,000 1,610,000 600,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial information as of and for the three and nine months ended September 30, 2021 and 2020 has been prepared in accordance with GAAP for interim financial information and with the instructions to Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position at such dates and the operating results and cash flows for such periods. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the entire year or for any other subsequent interim period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission (the “SEC”). These unaudited condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the SEC on April 30, 2021.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Stem Pearls. Intercompany accounts and transactions have been eliminated upon consolidation.
Chapter 11 Case	Chapter 11 Case Chapter 11 Accounting The unaudited condensed consolidated financial statements included herein have been prepared as if we were a going concern and in accordance with Accounting Standards Codification (“ASC”) 852, Reorganizations Weak industry conditions in 2019 negatively impacted the Company’s results of operations and cash flows and may continue to do so in the future. In order to decrease the Company’s indebtedness and maintain the Company’s liquidity levels sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures and further reducing its recurring operating expenses. The Company believed that even after taking these actions, it would not have sufficient liquidity to satisfy its debt service obligations and meet its other financial obligations. On March 20, 2020 (the “Petition Date”), the Company filed a voluntary petition commencing a case under chapter 11 of title 11 of the U.S. Code in the United States Bankruptcy Court for the Eastern District of New York. On August 7, 2020, the Company and Auctus, the Company’s largest unsecured creditor and a stockholder as of the Petition Date, filed an Amended Joint Plan of Reorganization (the “Plan”) and on October 30, 2020, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Plan, as amended. Amendments to the Plan are reflected in the Confirmation Order. On November 16, 2020 (the “Effective Date”), the Plan became effective. Reorganization Items, Net The Company incurred costs after the Petition Date associated with the reorganization, primarily unamortized debt discount and post petition professional fees. In accordance with applicable guidance, costs associated with the bankruptcy proceedings have been recorded as reorganization items, net within the accompanying unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2021 and 2020. Reorganization items, net for the three and nine months ended September 30, 2021 were $ - ($183,387) 597,919 Reorganization items, net for the three and nine months ended September 30, 2020 consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919
Use of Estimates	Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions, revenue and expenses and disclosure of contingent liabilities at the date of the unaudited condensed consolidated financial statements. The Company bases its estimates and assumptions on historical experience, known or expected trends and various other assumptions that it believes to be reasonable. As future events and their effects cannot be determined with precision, actual results could differ from these estimates which may cause the Company’s future results to be affected. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the accompanying unaudited condensed consolidated financial statements. Significant estimates include the carrying value of intangible assets, deferred tax asset and valuation allowance, estimated fair value of derivative liabilities stemming from convertible debt securities, assumptions used in management’s liquidity analysis, and assumptions used in the Black-Scholes option pricing model, such as expected volatility, risk-free interest rate, and expected divided rate.
Revenue	Revenue The Company derives all of its revenue pursuant to a license agreement between the Company and a stem cell treatment company (“SCTC”) entered into in January 2012 and amended in November 2015. Pursuant to the license agreement, the SCTC granted to the Company a license to use certain intellectual property related to, among other things, stem cell disc procedures, and the Company has granted to the SCTC a sublicense to use, and the right to sublicense to third parties the right to use, in certain locations in the United States and the Cayman Islands, certain of the licensed intellectual property. In consideration of the sublicenses, the SCTC has agreed to pay the Company royalties on a per disc procedure basis. Practical Expedients As part of ASC 606, Revenue from Contracts with Customers ● Significant Financing Component – the Company does not adjust the promised amount of consideration for the effects of a significant financing component since the Company expects, at contract inception, that the period between when the Company transfers a promised good or service to the customer and when the customer pays for that good or service will be one year or less. ● Unsatisfied Performance Obligations – for performance obligations related to contracts with a duration of less than one year, the Company has elected to apply the optional exemption provided in ASC 606 and therefore is not required to disclose the aggregate amount of transaction price allocated to performance obligations that are unsatisfied or partially satisfied at the end of the reporting period. ● Right to Invoice – the Company has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date. The Company may recognize revenue in the amount the entity has a right to invoice. Contract Modifications There were no contract modifications during the three and nine months ended September 30, 2021. Contract modifications are not routine in the performance of the Company’s contracts.
Cash	Cash The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. There were no
Accounts Receivable	Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances, net of allowances for doubtful accounts. The Company periodically assesses its accounts receivable and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful accounts based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. Payments are generally due within 30 days of invoice. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. The Company did no
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, generally 3 15 3 5 Leasehold improvements are amortized over the lesser of (i) the useful life of the asset or (ii) the remaining lease term. Maintenance and repairs are expensed as incurred. The Company capitalizes costs attributable to the betterment of property and equipment when such betterment extends the useful life of the assets. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts, and the resulting gain or loss, if any, will be reflected in operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the carrying amount to the forecasted undiscounted net cash flows of the operation to which the assets relate. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down to fair value first, followed by other long-lived assets of the operation. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. During the three and nine months ended September 30, 2021 and 2020, the Company determined that there was no
Intangible Assets	Intangible Assets The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other
Advertising and Marketing Costs	Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $ 300 150 9,120 28,281
Fair Value Measurements	Fair Value Measurements As defined in ASC 820, Fair Value Measurements and Disclosures Level 1: Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2: Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3: Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally-developed methodologies that result in management’s best estimate of fair value.
Net Loss per Common Share	Net Loss per Common Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. All vested outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options, warrants, and unvested restricted stock units (“RSUs”) are calculated using the treasury stock method. All outstanding convertible notes are considered common stock at the beginning of the period or at the time of issuance, if later, pursuant to the if-converted method. Since the effect of common stock equivalents is anti-dilutive with respect to losses, options, warrants, RSUs and convertible notes have been excluded from the Company’s computation of net loss per common share for the three and nine months ended September 30, 2021 and 2020. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES 2021 2020 Three Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213 2021 2020 Nine Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213 (1) As of September 30, 2021, all of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 12,876,004
Stock-based Compensation	Stock-based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation For stock options issued to employees and members of the board of directors for their services, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred. Pursuant to Accounting Standards Update (“ASU”) 2018-07 Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Since the shares underlying the Company’s 2010 Equity Participation Plan and the 2021 Stock Incentive Plan (the “Plans”) are registered, the Company estimates the fair value of the awards granted under the Plans based on the market value of its freely tradable common stock as reported on the Nasdaq Capital Market. On February 3, 2020, the Company was advised by OTC Markets Group that, based upon the closing bid price of the Company’s common stock being less than $0.001 per share for five consecutive trading days, the Company’s common stock was moved from the OTCQB Market to the Pink Market effective at market open on February 10, 2020. The fair value of the Company’s restricted equity instruments was estimated by management based on observations of the cash sales prices of both restricted shares and freely tradable shares. Awards granted to directors are treated on the same basis as awards granted to employees. Upon the exercise of an option or warrant, the Company issues new shares of common stock out of its authorized shares.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) ASC. The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options (“ECOs”) and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. Conversion options are recorded as a discount to the host instrument and are amortized as amortization of debt discount on the unaudited condensed consolidated financial statements over the life of the underlying instrument. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. The Multinomial Lattice Model and Black-Scholes option pricing model were used to estimate the fair value of the ECOs of convertible notes payable, warrants, and stock options that are classified as derivative liabilities on the unaudited condensed consolidated balance sheets. These models include subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the actual volatility during the most recent historical period of time equal to the weighted average life of the instruments.
Sequencing Policy	Sequencing Policy Under ASC 815-40-35 (“ASC 815”), the Company has adopted a sequencing policy whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy.
Leases	Leases In February 2016, the FASB issued ASU No. 2016-02, Leases A lease is defined as a contract that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. In accordance with ASC 842, Leases ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms used in measuring ROU assets and lease liabilities may include or exclude periods covered by options to extend or terminate a lease, respectively, if it is reasonably certain that the Company will exercise the option(s). Leases in which the Company is the lessee are comprised of rented office space. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of 3.25
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2021, the FASB issued ASU 2021-04, Earnings Per Share Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation— Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40) All other newly issued but not yet effective accounting pronouncements have been deemed to be immaterial or not applicable to the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF REORGANIZATION ITEMS, NET	Reorganization items, net for the three and nine months ended September 30, 2020 consisted of the following: SCHEDULE OF REORGANIZATION ITEMS, NET Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Professional fees $ (183,387 ) $ (333,077 ) Write-off of derivative liability - 4,375,231 Default interest and penalties - (864,125 ) Unamortized debt discount on convertible notes - (2,580,110 ) Total reorganization items, net $ (183,387 ) $ 597,919
SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES	The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES 2021 2020 Three Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213 2021 2020 Nine Months Ended September 30, 2021 2020 Options 588,048 1,217 Warrants 3,704,997 1,996 Unvested RSUs 293,479 - Convertible notes – common stock 697,582 (1) - Total 5,284,121 3,213

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS	Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2020 $ 3,676 $ 1,301,500 $ (566,012 ) $ 739,164 Amortization expense - - (74,896 ) (74,896 ) Balance as of December 31, 2020 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (55,896 ) (55,896 ) Balance as of September 30, 2021 $ 3,676 $ 1,301,500 $ (696,804 ) $ 608,372 Weighted average remaining amortization period at September 30, 2021 (in years) - 8.18
SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES	Amortization of intangible assets consists of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES Patents and Trademarks Licenses Accumulated Amortization Balance as of January 1, 2020 $ 3,312 $ 562,700 $ 566,012 Amortization expense 364 74,532 74,896 Balance as of December 31, 2020 3,676 637,232 640,908 Amortization expense - 55,896 55,896 Balance as of September 30, 2021 $ 3,676 $ 693,128 $ 696,804

ACCRUED EXPENSES AND OTHER CU_2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30, 2021 December 31, 2020 Accrued payroll $ 22,898 $ - Accrued research and development expenses 29,673 - Accrued general and administrative expenses 5,781 60,661 Accrued DIP and Plan costs related to DIP Funding and Plan (1) - 657,598 Total accrued expenses $ 58,352 $ 718,259 (1) Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE ACTIVITY	A summary of the notes payable activity during the nine months ended September 30, 2021 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Convertible Notes Other Loans Debt Discount Total Outstanding, January 1, 2021 $ 9,637,102 $ - $ (5,366,869 ) $ 4,270,233 Issuances 715,303 250,000 (182,805 ) 782,498 Exchanges for equity (311,063 ) - 82,131 (228,932 ) Amortization of debt discount - - 1,068,509 1,068,509 Outstanding, September 30, 2021 $ 10,041,342 $ 250,000 $ (4,399,034 ) $ 5,892,308
SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE	Future minimum payments under the above notes payable following the nine months ended September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE 2021 Remainder of 2021 $ - 2022 58,970 2023 10,100,903 2024 60,161 Thereafter 71,307 Total future minimum payments 10,291,351 Less: discount (4,399,034 ) Less:payable 5,892,307 Less: current (44,172 ) Notes payable, non-current $ 5,848,135

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS	In applying the Black-Scholes option pricing model to warrants granted or issued, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS For the Nine Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 Risk free interest rate 0.98 % 1.63 % Contractual term (years) 4.10 5.00 Expected volatility 314 % 202 %
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding, January 1, 2021 3,750,597 $ 4.40 4.9 $ 95,965,883 Granted 125,031 2.80 Exercised (170,473 ) 4.00 Expired (158 ) 10,560.00 Outstanding, September 30, 2021 3,704,997 $ 4.00 4.1 $ 44,239,960 Exercisable, September 30, 2021 3,704,997 $ 4.00 4.1 $ 44,239,960
SCHEDULE OF STOCK WARRANTS	The following table presents information related to stock warrants at September 30, 2021: SCHEDULE OF STOCK WARRANTS Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Warrants In Years Warrants $ 0.00 60 3,703,246 4.2 3,703,246 $ 800 7,960 1,450 2.8 1,450 $ 4,000 7,960 55 2.4 55 $ 8,000 11,960 19 2.1 19 $ 12,000 15,960 18 1.8 18 $ 16,000 19,960 202 0.6 202 $ 20,000 23,960 7 0.2 7 3,704,997 4.2 3,704,997
SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS	In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS For the Nine Months Ended September 30, 2021 Risk free interest rate 1.71 % Expected term (years) 5.50 Expected volatility 228 % Expected dividends 0.00 %
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the option activity during the nine months ended September 30, 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2021 1,215 $ 3,920.00 6.2 - Granted 586,959 47.60 Forfeited (126 ) 3,000.00 Outstanding, September 30, 2021 588,048 $ 55.60 9.2 $ - Exercisable, September 30, 2021 294,658 $ 61.59 9.2 $ -
SCHEDULE OF STOCK OPTION BY EXERCISE PRICE	The following table presents information related to stock options at September 30, 2021: SCHEDULE OF STOCK OPTION BY EXERCISE PRICE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 0.00 48 586,959 9.5 293,605 $ 1,040 2,960 44 7.9 44 $ 3,000 3,960 1,026 5.2 990 $ 4,000 23,960 1 2.7 1 $ 24,000 79,960 9 2.3 9 $ 80,000 120,000 9 0.5 9 588,048 9.4 294,658
SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS	A summary of our unvested RSUs as of September 30, 2021, is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2021 - Granted 293,479 Forfeited - Vested - Outstanding, September 30, 2021 293,479
SCHEDULE OF STOCK OPTION EXPENSE	The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE For the Three Months Ended For the Nine Months Ended Unrecognized at Weighted Average Remaining Amortization September 30, September 30, September 30, Period 2021 2020 2021 2020 2021 (Years) Consulting $ - $ 33,594 $ - $ 67,178 $ - - Research and development 24,305 32,669 73,730 121,007 7,749 0.1 General and administrative 2,902,160 118,503 19,855,966 252,960 21,864,782 2.1 $ 2,926,465 $ 184,766 $ 19,929,696 $ 441,145 $ 21,872,531 2.1

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2021
Leases
SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION	The following table presents net lease cost and other supplemental lease information: SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Lease cost Operating lease cost (cost resulting from lease payments) $ 118,779 $ 115,311 Net lease cost $ 118,779 $ 115,311 Operating lease – operating cash flows (fixed payments) $ 118,779 $ 115,311 Operating lease – operating cash flows (liability reduction) $ 74,749 $ 63,132 Non-current leases – right of use assets $ 386,816 $ 502,861 Current liabilities – operating lease liabilities $ 114,387 $ 97,081 Non-current liabilities – operating lease liabilities $ 332,755 $ 447,142
SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES	Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases as of September 30, 2021: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases Remainder of 2021 $ 39,593 2022 163,132 2023 168,028 2024 173,060 Total future minimum lease payments 543,813 Amount representing interest (96,671 ) Present value of net future minimum lease payments $ 447,142

NATURE OF THE ORGANIZATION, L_2

NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS (Details Narrative) - USD ($)	Nov. 09, 2021	Oct. 27, 2021	Mar. 11, 2020	Sep. 30, 2021	Sep. 30, 2020	Nov. 10, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Stockholders' Equity, Reverse Stock Split			the Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the “Board”), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company’s outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company’s then total authorized shares of common stock at 2,000,000,000 shares; and (iv) to call a special meeting of stockholders of the Company, within ten days of the special meeting of the Board and by not later than March 25, 2020, to approve the foregoing. On March 18, 2020, the Board considered the matter, and, based upon the Court order, determined to approve the foregoing items, including the 1,000 to 1 reverse split, subject to the Company having available funds to effectuate such items
Accumulated deficit				$ 113,743,000
Working capital surplus				296,000
Loss from operations				22,299,000
Non-cash stock-based compensation				19,929,696	$ 625,911
Negative cash flows from operations				2,184,894	$ 1,392,145
Cash				$ 1,129,716			$ 3,064,610
Subsequent Event [Member]
Subsequent Event [Line Items]
Stockholders' Equity, Reverse Stock Split		1-for-4,000 reverse stock split
Proceeds from public offering	$ 20,772,000
Cash						$ 22,191,150

SCHEDULE OF REORGANIZATION ITEM

SCHEDULE OF REORGANIZATION ITEMS, NET (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
Professional fees		$ (183,387)		$ (333,077)
Write-off of derivative liability				4,375,231
Default interest and penalties				864,125
Unamortized debt discount on convertible notes				2,580,110
Total reorganization items, net		$ (183,387)		$ 597,919

SCHEDULE OF WEIGHTED AVERAGE DI

SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) - shares	3 Months Ended			9 Months Ended
	Sep. 30, 2021		Sep. 30, 2020	Sep. 30, 2021		Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	5,284,121		3,213	5,284,121		3,213
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	588,048		1,217	588,048		1,217
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	3,704,997		1,996	3,704,997		1,996
Unvested RSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	293,479			293,479
Convertible Notes Common Stock ]Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	697,582	[1]		697,582	[1]
[1]	As of September 30, 2021, all of the convertible notes had variable conversion prices and the shares issuable were estimated based on the market conditions. Pursuant to the note agreements, there were 12,876,004

SCHEDULE OF WEIGHTED AVERAGE _2

SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) (Parenthetical)	Sep. 30, 2021shares
Accounting Policies [Abstract]
Common stock, reserved for future issuance	12,876,004

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Reorganization items, net		$ (183,387)		$ 597,919
Cash equivalents	0		0		$ 0
Allowance for doubtful accounts	0		0		$ 0
Impairment of long-lived assets	0	0	0	0
Advertising and marketing costs	$ 300	$ 150	$ 9,120	$ 28,281
Lease Agreement [Member]
Property, Plant and Equipment [Line Items]
Lease remaining term	3 years 3 months		3 years 3 months
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			3 years
Minimum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			15 years
Maximum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment estimated useful lives			5 years

SCHEDULE OF INTANGIBLE ASSETS B

SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Ending Balance	$ (640,908)	$ (566,012)
Finite Lived Intangible Assets, Ending Balance	664,268	739,164
Finite Lived Intangible Assets, Amortization expense	(55,896)	(74,896)
Finite Lived Intangible Assets, Ending Balance	(696,804)	(640,908)
Finite Lived Intangible Assets, Ending Balance	608,372	664,268
Patents And Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Ending Balance	3,676	3,676
Finite Lived Intangible Assets, Ending Balance	(3,676)	(3,312)
Finite Lived Intangible Assets, Amortization expense		(364)
Finite Lived Intangible Assets, Ending Balance	3,676	3,676
Finite Lived Intangible Assets, Ending Balance	$ (3,676)	(3,676)
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)
License [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Ending Balance	$ 1,301,500	1,301,500
Finite Lived Intangible Assets, Ending Balance	(637,232)	(562,700)
Finite Lived Intangible Assets, Amortization expense	(55,896)	(74,532)
Finite Lived Intangible Assets, Ending Balance	1,301,500	1,301,500
Finite Lived Intangible Assets, Ending Balance	$ (693,128)	$ (637,232)
Finite Lived Intangible Assets, Weighted Average Amortization Period (in years)	8 years 2 months 4 days

SCHEDULE OF FINITE LIVED INTANG

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Ending Balance	$ 640,908	$ 566,012
Amortization expense	55,896	74,896
Finite-Lived Intangible Assets, Accumulated Amortization	696,804	640,908
Patents And Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	3,676	3,312
Amortization expense		364
Finite-Lived Intangible Assets, Accumulated Amortization	3,676	3,676
License [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	637,232	562,700
Amortization expense	55,896	74,532
Finite-Lived Intangible Assets, Accumulated Amortization	693,128	637,232
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Ending Balance	640,908	566,012
Amortization expense	55,896	74,896
Finite-Lived Intangible Assets, Accumulated Amortization	$ 696,804	$ 640,908

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Feb. 28, 2017	Sep. 30, 2021
April 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Milestones payment	$ 150,000	$ 150,000
April 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Milestones payment	$ 250,000	$ 250,000

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)		Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued payroll		$ 22,898
Accrued research and development expenses		29,673
Accrued general and administrative expenses		5,781	60,661
Accrued DIP and Plan costs related to DIP Funding and Plan	[1]		657,598
Total accrued expenses		$ 58,352	$ 718,259
[1]	Amount represents DIP and Plan costs associated with the Auctus DIP Funding and the Plan.

SCHEDULE OF NOTES PAYABLE ACTIV

SCHEDULE OF NOTES PAYABLE ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Short-term Debt [Line Items]
Outstanding, January 1, 2021	$ 4,270,233
Unamortized debt discount	(5,366,869)
Issuances	782,498
Issuances	(182,805)
Exchanges for equity	(228,932)
Exchanges for equity	82,131
Amortization of debt discount	1,068,509
Outstanding, September 30, 2021	5,892,308
Unamortized debt discount	(4,399,034)
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Outstanding, January 1, 2021	9,637,102
Issuances	715,303
Exchanges for equity	(311,063)
Amortization of debt discount
Outstanding, September 30, 2021	10,041,342
Other Loans [Member]
Short-term Debt [Line Items]
Outstanding, January 1, 2021
Issuances	250,000
Exchanges for equity
Amortization of debt discount
Outstanding, September 30, 2021	$ 250,000

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS OF NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Remainder of 2021
2022	58,970
2023	10,100,903
2024	60,161
Thereafter	71,307
Total future minimum payments	10,291,351
Less: discount	(4,399,034)	$ (5,366,869)
Less:payable	5,892,307
Less: current	(44,172)
Notes payable, non-current	$ 5,848,135

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Nov. 15, 2021

Sep. 27, 2021

Mar. 14, 2021

Nov. 16, 2020

Aug. 07, 2020

Sep. 30, 2021

Sep. 30, 2020

Mar. 31, 2020

Sep. 30, 2021

Sep. 30, 2020

Dec. 31, 2021

Dec. 31, 2020

Oct. 31, 2021

Sep. 27, 2020

Mar. 11, 2020

Feb. 26, 2020

Feb. 20, 2020

Jun. 30, 2016

Debt Instrument [Line Items]

Number of share called by warrants

3,704,997

3,704,997

Amortization of Debt Discount (Premium)

$ 1,068,498

$ 1,066,526

Debt instrument, interest rate

16.60%

Debt instrument principal amount

$ 183,043

183,043

Long-term Debt, Gross

5,892,308

5,892,308

$ 4,270,233

Common Stock, Shares Authorized

300,000,000,000

300,000,000

2,000,000,000

Common stock, par value

$ 0.0001

$ 0.0001

$ 0.0001

Warrants fair value

$ 152,300

Fair value beneficial conversion feature of debt

$ 14,103

Notes payable

5,892,307

5,892,307

Common Stock [Member]

Debt Instrument [Line Items]

Number of shares issued

250

Subsequent Event [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 1,219,945

Conversion of debt

1,856,938

Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants

$ 236,411

Subsequent Event [Member] | Common Stock [Member]

Debt Instrument [Line Items]

Number of shares issued

314,000

Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Number of shares issued

1,543,000

Other Lenders [Member]

Debt Instrument [Line Items]

Debtor-in-possession loans provided

$ 348,000

Other Lenders [Member] | Class A Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

174,250

Warrant exercise price

$ 2

Other Lenders [Member] | Class B Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

87,125

Warrant exercise price

$ 4

Lenders [Member]

Debt Instrument [Line Items]

Accrued interest expense

6,314

6,314

Debt instrument conversion amount

$ 317,894

Conversion of debt

8,069

Conversion price

$ 40

Secured Convertible Debt [Member]

Debt Instrument [Line Items]

Debt Instrument, Annual Principal Payment

$ 715,303

Plan Costs [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

532,499

$ 532,499

Common stock, par value

$ 0.0001

Auctus Agreement [Member] | Subsequent Event [Member]

Debt Instrument [Line Items]

Number of share called by warrants

3,441,586

Debt instrument principal amount

$ 8,826,952

Auctus [Member] | Class A Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

83,201

Warrant exercise price

$ 2

Warrants expiration date

Nov. 16, 2025

Auctus [Member] | Class B Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

41,601

Warrant exercise price

$ 4

Warrants expiration date

Nov. 16, 2025

Auctus [Member] | Initial Auctus Funding [Member]

Debt Instrument [Line Items]

Debtor-in-possession loans provided

$ 3,500,000

Number of share called by warrants

3,500,000

Debtor-in-possession loans provided, accrued interest

$ 1,227,000

Auctus [Member] | Initial Auctus Funding [Member] | Class A Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

1,750,000

Warrant exercise price

$ 2

Auctus [Member] | Initial Auctus Funding [Member] | Class B Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

875,000

Warrant exercise price

$ 4

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class A Warrant [Member]

Debt Instrument [Line Items]

Number of share called by warrants

613,451

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class B Warrant [Member]

Debt Instrument [Line Items]

Number of shares issued

167,781

54,449

Number of share called by warrants

306,725

Stock Issued During Period Shares Warrants Exercised

181,571

Auctus [Member] | Debtor-In-Possession Funding [Member] | Class B Warrant [Member] | Subsequent Event [Member]

Debt Instrument [Line Items]

Number of shares issued

113,332

Auctus [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debtor-in-possession loans provided

$ 7,000,000

Tuxis Trust [Member] | Desmarais [Member]

Debt Instrument [Line Items]

Debt instrument conversion amount

$ 309,301

Reorganization [Member]

Debt Instrument [Line Items]

Number of shares issued

100

DIP Costs [Member]

Debt Instrument [Line Items]

Debtor-in-possession cost

650,493

650,493

Amortization of Debt Discount (Premium)

500,000

Accrued interest expense

150,493

150,493

Secured Convertible Note [Member] | Other Lenders [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

7.00%

Secured Convertible Note [Member] | Desmarais [Member]

Debt Instrument [Line Items]

Debt instrument conversion amount

$ 490,699

Secured Convertible Note [Member] | Debtor-In-Possession Funding [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 183,043

Debtor-in-possession funding, percentage

110.00%

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Plan Costs [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 532,499

Debtor-in-possession funding, percentage

110.00%

Debt instrument, maturity date

Nov. 16, 2023

Secured Convertible Note [Member] | Auctus [Member] | Debtor-In-Possession Funding [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 1,349,591

Debtor-in-possession funding, percentage

110.00%

Secured Promissory Notes [Member] | Desmarais [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 33,562

$ 320,200

Promissory Notes [Member] | Desmarais [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 175,000

Long-term Debt, Gross

245,192

Conversion of debt

6,130

Promissory Notes [Member] | Tuxis Trust [Member] | Desmarais [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 500,000

Long-term Debt, Gross

$ 444,534

Conversion of debt

11,113

Unsecured Notes [Member] | Other Than Auctus and Other Lenders [Member]

Debt Instrument [Line Items]

Debt instrument conversion amount

$ 10,497,268

Conversion of debt

262,432

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

$ 14,381,259

Debtor Reorganization Items, Impairment Loss

3,883,991

Unsecured Convertible Notes [Member] | Auctus [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 3,261,819

Unsecured Convertible Notes [Member] | Other Than Auctus and Other Lenders [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

5.00%

Unsecured Convertible Notes [Member] | Other Lenders [Member]

Debt Instrument [Line Items]

Debt instrument principal amount

$ 382,400

Notes Payable And Convertible Notes Payable [Member]

Debt Instrument [Line Items]

Interest expense

152,499

438,913

368,810

Debtor-in-Possession Loans [Member] | Auctus [Member]

Debt Instrument [Line Items]

Loans Payable

$ 1,189,413

Two Secured Convertible Notes [Member] | Auctus [Member]

Debt Instrument [Line Items]

Number of share called by warrants

920,176

Debt instrument, interest rate

7.00%

Debt instrument principal amount

$ 1,349,591

Debt instrument, maturity date

Nov. 16, 2023

Two Secured Convertible Notes [Member] | Auctus [Member] | Maximum [Member]

Debt Instrument [Line Items]

Warrant exercise price

$ 4

Two Secured Convertible Notes [Member] | Auctus [Member] | Minimum [Member]

Debt Instrument [Line Items]

Warrant exercise price

$ 2

Five Secured Convertible Notes [Member]

Debt Instrument [Line Items]

Interest expense

$ 24,214

$ 6,769

$ 71,062

$ 6,769

Paycheck Protection Program [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

1.00%

Debt instrument principal amount

$ 250,000

Notes payable

$ 250,000

Debt instrument description

Pursuant to the note, principal and interest payments are deferred for ten months. At that time the Company may apply for loan forgiveness. If the Company does not apply for loan forgiveness, or if the loan forgiveness is denied, the Company will be required to make monthly payments of $5,100 starting on January 14, 2022. As of September 30, 2021, the Company has not applied for loan forgiveness. All remaining unpaid principal and interest is due and payable at the maturity date. At September 30, 2021, $250,000 was outstanding

Debt instrument cash payments

$ 5,100

SCHEDULE OF WARRANTS GRANTED AS

SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.98%	1.63%
Contractual term (years)	4 years 1 month 6 days	5 years
Expected volatility	314.00%	202.00%

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate Intrinsic Value, Outstanding, Ending balance	294,658
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants Outstanding, Beginning Balance	3,750,597
Weighted Average Exercise Price Outstanding, Beginning Balance | $ / shares	$ 4.40
Weighted Average Remaining Life in Years Outstanding, Beginning balance	4 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding, Beginning balance | $	$ 95,965,883
Aggregate Intrinsic Value, Outstanding, Beginning balance	125,031
Weighted Average Exercise Price Outstanding, Granted | $ / shares	$ 2.80
Number of Warrants Outstanding, Exercised	(170,473)
Weighted Average Exercise Price Outstanding, Exercised | $ / shares	$ 4
Number of Warrants Outstanding, Expired	(158)
Weighted Average Exercise Price Outstanding, Expied | $ / shares	$ 10,560
Number of Warrants Outstanding, Ending Balance	3,704,997
Weighted Average Exercise Price Outstanding, Ending Balance | $ / shares	$ 4
Weighted Average Remaining Life in Years Outstanding, Ending balance	4 years 1 month 6 days
Aggregate Intrinsic Value, Outstanding, Ending balance | $	$ 44,239,960
Aggregate Intrinsic Value, Outstanding, Ending balance	3,704,997
Weighted Average Exercise Price Exercisable, Balance | $ / shares	$ 4
Aggregate Intrinsic Value, Exercisable | $	$ 44,239,960

SCHEDULE OF STOCK WARRANTS (Det

SCHEDULE OF STOCK WARRANTS (Details)	Sep. 30, 2021$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	3,704,997
Warrants Exercisable, Weighted Average Remaining Life In Years	4 years 2 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	3,704,997
Exercise Price 1 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	3,703,246
Warrants Exercisable, Weighted Average Remaining Life In Years	4 years 2 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	3,703,246
Exercise Price 1 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 0
Exercise Price 1 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 60
Exercise Price 2 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	1,450
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years 9 months 18 days
Warrants Exercisable, Exercisable Number of Warrants	1,450
Exercise Price 2 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 800
Exercise Price 2 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 7,960
Exercise Price 3 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	55
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years 4 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	55
Exercise Price 3 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 4,000
Exercise Price 3 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 7,960
Exercise Price 4 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	19
Warrants Exercisable, Weighted Average Remaining Life In Years	2 years 1 month 6 days
Warrants Exercisable, Exercisable Number of Warrants	19
Exercise Price 4 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 8,000
Exercise Price 4 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 11,960
Exercise Price 5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	18
Warrants Exercisable, Weighted Average Remaining Life In Years	1 year 9 months 18 days
Warrants Exercisable, Exercisable Number of Warrants	18
Exercise Price 5 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 12,000
Exercise Price 5 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 15,960
Exercise Price 6 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	202
Warrants Exercisable, Weighted Average Remaining Life In Years	7 months 6 days
Warrants Exercisable, Exercisable Number of Warrants	202
Exercise Price 6 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 16,000
Exercise Price 6 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 19,960
Exercise Price 7 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	7
Warrants Exercisable, Weighted Average Remaining Life In Years	2 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	7
Exercise Price 7 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 20,000
Exercise Price 7 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Exercise Price | $ / shares	$ 23,960

SCHEDULE OF STOCK OPTION GRANTE

SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS (Details) - Share-based Payment Arrangement, Option [Member]	9 Months Ended
	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.71%
Expected term (years)	5 years 6 months
Expected volatility	228.00%
Expected dividends	0.00%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Equity [Abstract]
Number of Options Outstanding Beginning	1,215
Weighted Average Exercise Price Outstanding Beginning	$ 3,920
Weighted Average Remaining Life in Years Outstanding Beginning	6 years 2 months 12 days
Aggregate Intrinsic Value Outstanding Ending
Number of Options Granted	586,959	0
Weighted Average Exercise Price Granted	$ 47.60
Number of Options Forfeited	(126)
Weighted Average Exercise Price Forfeited	$ 3,000
Number of Options Outstanding Ending	588,048
Weighted Average Exercise Price Outstanding Ending	$ 55.60
Weighted Average Remaining Life in Years Outstanding Ending	9 years 2 months 12 days
Number of Options Exercisable Ending	294,658
Weighted Average Exercise Price Exercisable Ending	$ 61.59
Aggregate Intrinsic Value Exercisable Ending

SCHEDULE OF STOCK OPTION BY EXE

SCHEDULE OF STOCK OPTION BY EXERCISE PRICE (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Outstanding Number of Options	588,048
Options Exercisable, Weighted Average Remaining Life In Years	9 years 4 months 24 days
Options Exercisable, Exercisable Number of Options	294,658
Exercise Price 1 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 0
Options Outstanding, Exercise Price, Upper | $ / shares	$ 48
Options Outstanding, Outstanding Number of Options	586,959
Options Exercisable, Weighted Average Remaining Life In Years	9 years 6 months
Options Exercisable, Exercisable Number of Options	293,605
Exercise Price 2 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 1,040
Options Outstanding, Exercise Price, Upper | $ / shares	$ 2,960
Options Outstanding, Outstanding Number of Options	44
Options Exercisable, Weighted Average Remaining Life In Years	7 years 10 months 24 days
Options Exercisable, Exercisable Number of Options	44
Exercise Price 3 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 3,000
Options Outstanding, Exercise Price, Upper | $ / shares	$ 3,960
Options Outstanding, Outstanding Number of Options	1,026
Options Exercisable, Weighted Average Remaining Life In Years	5 years 2 months 12 days
Options Exercisable, Exercisable Number of Options	990
Exercise Price 4 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 4,000
Options Outstanding, Exercise Price, Upper | $ / shares	$ 23,960
Options Outstanding, Outstanding Number of Options	1
Options Exercisable, Weighted Average Remaining Life In Years	2 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	1
Exercise Price 5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 24,000
Options Outstanding, Exercise Price, Upper | $ / shares	$ 79,960
Options Outstanding, Outstanding Number of Options	9
Options Exercisable, Weighted Average Remaining Life In Years	2 years 3 months 18 days
Options Exercisable, Exercisable Number of Options	9
Exercise Price 6 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower | $ / shares	$ 80,000
Options Outstanding, Exercise Price, Upper | $ / shares	$ 120,000
Options Outstanding, Outstanding Number of Options	9
Options Exercisable, Weighted Average Remaining Life In Years	6 months
Options Exercisable, Exercisable Number of Options	9

SCHEDULE OF UNVESTED RESTRICTED

SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2021shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Outstanding Beginning
Number of Shares Granted	293,479
Number of Shares Forfeited
Number of Shares Vested
Number of Shares Outstanding Ending	293,479

SCHEDULE OF STOCK OPTION EXPENS

SCHEDULE OF STOCK OPTION EXPENSE (Details) - Share-based Payment Arrangement, Option [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Stock-based compensation expense	$ 2,926,465	$ 184,766	$ 19,929,696	$ 441,145
Unrecognized expense	21,872,531		$ 21,872,531
Weighted average remaining amortization period (years)			2 years 1 month 6 days
Consulting Expenses [Member]
Stock-based compensation expense		33,594		67,178
Unrecognized expense
Weighted average remaining amortization period (years)
Research and Development Expense [Member]
Stock-based compensation expense	24,305	32,669	$ 73,730	121,007
Unrecognized expense	7,749		$ 7,749
Weighted average remaining amortization period (years)			1 month 6 days
General and Administrative Expense [Member]
Stock-based compensation expense	2,902,160	$ 118,503	$ 19,855,966	$ 252,960
Unrecognized expense	$ 21,864,782		$ 21,864,782
Weighted average remaining amortization period (years)			2 years 1 month 6 days

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	Nov. 04, 2021	Mar. 18, 2021	Nov. 15, 2021	Sep. 30, 2021	Sep. 30, 2020	Nov. 03, 2021	Oct. 01, 2021	May 21, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Preferred stock, shares authorized									20,000,000
Preferred stock, par value									$ 0.01
Number of options granted to purchase common stock				170,495
Number of options granted to purchase common stock				586,959	0
Number of grant date fair value options issued				27,736,052
Exercise price				$ 55.60					$ 3,920
Two Employment Agreements [Member] | Chief Executive Officer and Chairman of the Board and its Vice President [Member]
Class of Stock [Line Items]
Number of option issued to purchase shares of common stock		586,959
Exercise price		$ 47.60		47.60			$ 13.50
Options vesting terms		vest to the extent of 50% on the date of grant, 25% on the one-year anniversary of the grant date and 25% on the two-year anniversary of the grant date
Two Employment Agreements [Member] | Chief Executive Officer and Chairman of the Board and its Vice President [Member] | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of option issued to purchase shares of common stock		293,479
Exercise price		$ 47.60
Options vesting terms		The RSUs vest to the extent of one-third on the one-year anniversary of the grant date, one-third on the two-year anniversary of the grant date, and one-third on the three-year anniversary of the grant date
Warrant [Member]
Class of Stock [Line Items]
Weighted average estimated fair value of warrants granted per share				$ 14.40	$ 40
Number of shares issued				147,832
2021 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Number of shares of common stock authorized		1,175,000
Subsequent Event [Member]
Class of Stock [Line Items]
Number of option issued to purchase shares of common stock	140,824
Exercise price	$ 13.50					$ 47.60
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			1,543,458
Preferred Stock, Shares Issued			1,543,458
Preferred stock, par value								$ 0.01
Series A Preferred Stock [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Preferred stock voting percentage			4.99%
Shares outstanding percentage			4.50%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Nov. 04, 2021	Oct. 27, 2021	Jul. 16, 2021	Jun. 24, 2021	Mar. 18, 2021	Mar. 11, 2020	Sep. 30, 2021	Sep. 30, 2020	Nov. 03, 2021	Dec. 31, 2020	Nov. 16, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reverse stock split description						the Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the “Board”), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company’s outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company’s then total authorized shares of common stock at 2,000,000,000 shares; and (iv) to call a special meeting of stockholders of the Company, within ten days of the special meeting of the Board and by not later than March 25, 2020, to approve the foregoing. On March 18, 2020, the Board considered the matter, and, based upon the Court order, determined to approve the foregoing items, including the 1,000 to 1 reverse split, subject to the Company having available funds to effectuate such items
Common stock authorized						2,000,000,000				300,000,000	300,000,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							586,959	0
Options exercise price							$ 55.60			$ 3,920
Lenders [Member] | Unsecured Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash consideration				$ 30,000
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reverse stock split description		1-for-4,000 reverse stock split
Options exercise price	$ 13.50								$ 47.60
Lance Alstodt [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Exerciseable period	10 years
Options exercise price	$ 13.50								47.60
Francisco Silva [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Exerciseable period	10 years
Options exercise price	$ 13.50								$ 47.60
Employment Agreement [Member] | Lance Alstodt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual base salary					$ 250,000
Increase in annual salary					$ 50,000
Exerciseable period					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					293,479
Employment Agreement [Member] | Lance Alstodt [Member] | Restricted Stock Units (RSUs) [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					46,740
Employment Agreement [Member] | Lance Alstodt [Member] | Performance Goals [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Increase in annual salary					$ 150,000
Employment Agreement [Member] | Francisco Silva [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual base salary					225,000
Increase in annual salary					$ 50,000
Exerciseable period					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					293,479
Employment Agreement [Member] | Francisco Silva [Member] | Restricted Stock Units (RSUs) [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					146,740
Employment Agreement [Member] | Francisco Silva [Member] | Performance Goals [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Increase in annual salary					$ 150,000
Settlement Agreement [Member] | Lenders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issuable				750
Stock Issued During Period, Shares, New Issues			750
Fair value per share			$ 28

SCHEDULE OF NET LEASE COST AND

SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Leases
Operating lease cost (cost resulting from lease payments)	$ 118,779	$ 115,311
Net lease cost	118,779	115,311
Operating lease – operating cash flows (fixed payments)	118,779	115,311
Operating lease – operating cash flows (liability reduction)	74,749	63,132
Non-current leases - right of use assets	386,816	502,861	$ 473,849
Current liabilities - operating lease liabilities	114,387	97,081	$ 158,371
Non-current liabilities - operating lease liabilities	$ 332,755	$ 447,142

SCHEDULE OF FUTURE MINIMUM PA_2

SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES (Details)	Sep. 30, 2021USD ($)
Leases
Remainder of 2021	$ 39,593
2022	163,132
2023	168,028
2024	173,060
Total future minimum lease payments	543,813
Amount representing interest	(96,671)
Present value of net future minimum lease payments	$ 447,142

LEASES (Details Narrative)

LEASES (Details Narrative)	1 Months Ended	9 Months Ended
	Jun. 30, 2019USD ($)	Sep. 30, 2021USD ($)ft²
Weighted average incremental borrowing rate		12.00%
Melville Lease [Member]
Area of land | ft²		6,800
Lease expire date		March 2020
Melville Lease [Member] | Minimum [Member]
Rent expense	$ 153,748	$ 132,600
Melville Lease [Member] | Maximum [Member]
Rent expense	$ 173,060	$ 149,260

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 15, 2021	Nov. 09, 2021	Nov. 04, 2021	Oct. 31, 2021	Oct. 27, 2021	Oct. 09, 2021	Mar. 11, 2020	Sep. 30, 2021	Sep. 30, 2020	Nov. 03, 2021	Dec. 31, 2020
Number of Options Granted								586,959	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number								588,048			1,215
Options exercise price								$ 55.60			$ 3,920
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price								$ 47.60
Principal amount								$ 183,043
Warrants to purchase common stock								3,704,997
Stockholders' Equity, Reverse Stock Split							the Company (i) convene and hold a special meeting, by no later than March 18, 2020, of the Board of Directors of the Company (the “Board”), for approval of certain changes to the shares of the Company, as set forth below; (ii) approve a reverse split and/or a stock consolidation, solely of the Company’s outstanding shares, at a ratio of 1,000 to 1, (iii) approve of the continuation of the Company’s then total authorized shares of common stock at 2,000,000,000 shares; and (iv) to call a special meeting of stockholders of the Company, within ten days of the special meeting of the Board and by not later than March 25, 2020, to approve the foregoing. On March 18, 2020, the Board considered the matter, and, based upon the Court order, determined to approve the foregoing items, including the 1,000 to 1 reverse split, subject to the Company having available funds to effectuate such items
Subsequent Event [Member]
Option granted			140,824
Option description			Such options are exercisable to the extent of 50% on the date of grant and 50% quarterly over a period of two years commencing one year from the date of grant.
Options exercise price			$ 13.50							$ 47.60
Principal amount	$ 1,219,945
Number of shares issued	1,856,938
Warrants to purchase common stock to be issued				22,917
Fair value of warrants per share				$ 240
Stockholders' Equity, Reverse Stock Split					1-for-4,000 reverse stock split
[custom:NumberofFractionalShares]					6,858
Proceeds from issuance of initial public offering		$ 20,772,000
Subsequent Event [Member] | IPO [Member]
Warrants to purchase common stock		345,000
Sale of stock shares issued		2,300,000
Sale of stock price per share		$ 10
Offering price		$ 0.01
Proceeds from issuance of initial public offering		$ 20,772,000
Underwriting discounts and commissions		1,610,000
Offering costs		$ 600,000
Subsequent Event [Member] | Auctus Agreement [Member]
Principal amount				$ 8,826,952
Debt accrued interest				$ 596,446
Warrants to purchase common stock				3,441,586
Subsequent Event [Member] | Auctus Agreement [Member] | IPO [Member]
Warrants to purchase common stock	1,857,000
Subsequent Event [Member] | Auctus Agreement [Member] | IPO [Member] | Series A Preferred Stock [Member]
Number of shares issued						1,543,158
Subsequent Event [Member] | Auctus Agreement [Member] | IPO [Member] | Common Stock [Member]
Warrants to purchase common stock		1,676,580
Number of shares issued						133,422
Subsequent Event [Member] | Robert E Kristal [Member]
Number of Options Granted			10,490
Exercise price			$ 13.50
Exerciseable period			10 years
Vesting period			2 years
Subsequent Event [Member] | Patrick F Williams [Member]
Number of Options Granted			10,490
Exercise price			$ 13.50
Exerciseable period			10 years
Vesting period			2 years
Subsequent Event [Member] | David Rosa [Member]
Number of Options Granted			10,490
Exercise price			$ 13.50
Exerciseable period			10 years
Vesting period			2 years
Subsequent Event [Member] | Lance Alstodt and Francisco Silva [Member]
Option granted			42,059
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number			293,479
Subsequent Event [Member] | Dr Nickolay Kukekov [Member]
Exercise price			$ 13.50
Exerciseable period			10 years
Option granted			25,236
Subsequent Event [Member] | Lance Alstodt [Member]
Exercise price			$ 13.50
Exerciseable period			10 years
Options exercise price			$ 13.50							47.60
Subsequent Event [Member] | Francisco Silva [Member]
Exercise price			$ 13.50
Exerciseable period			10 years
Options exercise price			$ 13.50							$ 47.60
Subsequent Event [Member] | Employees and Consultants [Member]
Number of Options Granted			110,767
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 13.50
Subsequent Event [Member] | Four Other Holders [Member] | Exchange Agreement [Member]
Principal amount				$ 419,945
Debt accrued interest				$ 25,115
Warrants to purchase common stock				236,411
Subsequent Event [Member] | Four Other Holders [Member] | Exchange Agreement [Member] | IPO [Member] | Common Stock [Member]
Warrants to purchase common stock						94,942
Number of shares issued						94,942
Subsequent Event [Member] | Two Noteholders [Member] | Convertible Debt [Member]
Debt conversion principal amount		$ 800,000
Debt conversion interest amount		$ 54,159
Subsequent Event [Member] | Two Noteholders [Member] | Common Stock [Member] | Convertible Debt [Member]
Warrants to purchase common stock		85,416
Number of shares issued		85,416
Fair value price		$ 10