BioRestorative Therapies (BRTX) 10-K 24 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 22, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
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	30-1341024
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	40 Marcus Drive
Entity Address, Address Line Two	Suite 1
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
Trading Symbol	BRTX
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 8,495,444
Entity Bankruptcy Proceedings, Reporting Current	true
Entity Common Stock, Shares Outstanding		3,767,615
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Auditor Firm ID	711
Auditor Name	Marcum LLP
Auditor Location	Marlton, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 1,676,577	$ 21,026,727
Investments held in marketable securities	13,072,831
Accounts receivable	16,000	5,000
Prepaid expenses and other current assets	363,082	436,181
Total Current Assets	15,128,490	21,467,908
Property and equipment, net	261,003	37,993
Right of use asset	241,760	357,805
Intangible assets, net	803,438	589,740
Total Assets	16,434,691	22,453,446
Current Liabilities:
Accounts payable	170,902	50,827
Accrued expenses and other current liabilities	130,072	134,970
Lease liability, current portion	139,328	119,055
PPP loan payable, current portion		58,970
Total Current Liabilities	440,302	363,822
Lease liability, net of current portion	162,317	301,645
PPP loan payable, net of current portion		191,030
Total Liabilities	602,619	856,497
Stockholders’ Equity
Common stock, $0.0001 par value; Authorized, 75,000,000 shares; 3,677,775 and 3,520,391 issued and outstanding at December 31, 2022 and December 31, 2021, respectively	369	353
Additional paid in capital	168,457,418	155,727,292
Accumulated deficit	(152,640,897)	(134,146,128)
Total Stockholders’ Equity	15,832,072	21,596,949
Total Liabilities and Stockholders’ Equity	16,434,691	22,453,446
Series A Convertible Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value		15,432
Series B Convertible Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value	$ 15,182

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	3,677,775	3,520,391
Common stock, shares outstanding	3,677,775	3,520,391
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,543,158	1,543,158
Preferred stock, shares issued	0	1,543,158
Preferred stock, shares outstanding	0	1,543,158
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,543,158	1,543,158
Preferred stock, shares issued	1,518,158	0
Preferred stock, shares outstanding	1,518,158	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 119,800	$ 46,000
Operating expenses:
Research and development	3,513,352	729,058
General and administrative	15,580,473	25,624,815
Total operating expenses	19,093,825	26,353,873
Loss from operations	(18,974,025)	(26,307,873)
Other (income) expense:
Interest (income) expense	(11,650)	1,815,366
Loss on extinguishment of notes payable, net		16,180,056
Gain on PPP loan forgiveness	(250,000)
Grant income	(110,518)
Other expense	(107,088)
Total other (income) expense	(479,256)	17,995,422
Net loss	$ (18,494,769)	$ (44,303,295)
Net Loss Per Share - Basic and Diluted	$ (5.11)	$ (37.30)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	3,617,858	1,187,741

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Series A Convertible Preferred Stock [Member] Preferred Stock [Member]	Series B Convertible Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020			$ 72	$ 88,511,269	$ (89,842,833)	$ (1,331,492)
Beginning balance, shares at Dec. 31, 2020			715,544
Shares and warrants issued for cash related to public offering, net			$ 230	21,072,453		21,072,683
Shares and warrants issued for cash related to public offering, net, shares			2,300,000
Shares issued in connection with the public offering in exchange for notes payable, accrued interest and outstanding warrants	$ 15,432		$ 31	22,611,982		22,627,445
Shares issued in connection with the public offering in exchange for notes payable, accrued interest and outstanding warrants, shares	1,543,158		313,789
Shares issued in exchange of notes payable and accrued interest			$ 1	317,376		317,377
Shares issued in exchange for notes payable and accrued interest, shares			8,069
Shares issued in cashless exercise of warrants			$ 18	(82,146)		(82,128)
Shares issued in cashless exercise of warrants, shares			177,239
Shares issued in litigation settlement				21,000		21,000
Shares issued in litigation settlement, shares			750
Fair market value of beneficial conversion feature and warrants issued with convertible notes payable instruments				166,404		166,404
- restricted share units				3,671,503		3,671,503
restricted stock units, shares			116,486
- options				19,411,976		19,411,976
options, shares
- common stock			$ 1	25,475		25,476
common stock, shares			5,000
Net loss					(44,303,295)	(44,303,295)
Ending balance, value at Dec. 31, 2021	$ 15,432		$ 353	155,727,292	(134,146,128)	21,596,949
Ending balance, shares at Dec. 31, 2021	1,543,158		3,520,391
- restricted share units			$ 11	4,735,097		4,735,108
- options				7,741,864		7,741,864
- common stock			$ 2	135,888		135,890
common stock, shares			15,898
Net loss					(18,494,769)	(18,494,769)
Issuance of Series B Preferred Stock in exchange for Series A Preferred Stock	$ (15,432)	$ 15,432
Issuance of Series B Preferred Stock in exchange for Series A Preferred Stock, Shares	(1,543,158)	1,543,158
Warrants issued in connection with license exclusivity agreement				117,030		117,030
Common stock issued in exchange for Series B  Preferred Stock		$ (250)	$ 3	247
Common stock issued in exchange for Series B Preferred Stock, Shares		(25,000)	25,000
Ending balance, value at Dec. 31, 2022		$ 15,182	$ 369	$ 168,457,418	$ (152,640,897)	$ 15,832,072
Ending balance, shares at Dec. 31, 2022		1,518,158	3,677,775

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net Loss	$ (18,494,769)	$ (44,303,295)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount		1,133,539
Depreciation and amortization	120,545	89,108
Unrealized gain on marketable securities	(33,665)
Stock-based compenation	12,612,862	23,108,955
Shares issued in settlement of litigation		21,000
Loss on extinguishment of note payables, net		16,180,056
Gain on PPP loan forgiveness	(250,000)
Non-cash lease expense	160,122	116,044
Changes in operating assets and liabilities:
Accounts receivable	(11,000)	12,000
Prepaid assets and other current assets	73,099	(330,774)
Accounts payable	120,075	(68,024)
Accrued expenses and other current liabilities	(4,898)	812,673
Lease liability	(163,132)	(101,190)
Net cash used in operating activities	(5,870,761)	(3,329,908)
Cash flows from investing activities:
Purchase of marketable securities	(13,039,166)
Purchase of intangible assets	(175,000)
Purchases of equipment	(265,223)	(30,658)
Net cash used in investing activities	(13,479,389)	(30,658)
Cash flows from financing activities:
Proceeds from sale of units in public offering, net		21,072,683
Proceeds from notes payable
Proceeds from PPP Loan		250,000
Net cash provided by financing activities		21,322,683
Net (decrease) increase in cash and cash equivalents	(19,350,150)	17,962,117
Cash and cash equivalents - beginning of year	21,026,727	3,064,610
Cash and cash equivalents  - end of year	1,676,577	21,026,727
Non-cash investing and financing activities:
Shares issued in exchange for notes payable and accrued interest		317,376
Accrued expense exchanged for converitble notes		715,303
Bifurcated embedded conversion options and warrants recorded as derivative liability and debt discount		166,404
Convertible debt and accrued interest exchanged for common and preferred shares and warrants in public offering		10,046,897
Accrued DIP expenses exchanged for convertible notes		698,901
Warrants issued as consideration for intangible assets	$ 117,030

ORGANIZATION, LIQUIDITY AND BUS

ORGANIZATION, LIQUIDITY AND BUSINESS OPERATIONS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION, LIQUIDITY AND BUSINESS OPERATIONS	Note 1 – ORGANIZATION, LIQUIDITY AND BUSINESS OPERATIONS 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 December 23, 2022, the Company reincorporated from Delaware to Nevada by filing Articles of Incorporation with the state of Nevada. The reincorporation was structured as a statutory merger. Liquidity The accompanying 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. For the year ended December 31, 2022, the Company had a net loss of $ 18.5 12.6 5.8 Based on cash on hand as of December 31, 2022, the Company believes it has sufficient cash to fund operations for the twelve months subsequent to the filing date. Current funds noted above will 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 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 consolidated financial statements do not necessarily purport to represent realizable or settlement values. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. Business Operations 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

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such consolidated financial statements and accompanying notes are the representations of Company’s management, who is responsible for their integrity and objectivity. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All intercompany accounts and transactions have been eliminated upon consolidation. Use of Estimates The preparation of the 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 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. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution. The Company maintains deposits in its cash account in excess of the Federal Depository Insurance Coverage of $ 250,000 The royalties related to the Company’s sublicense comprised all of the Company’s revenue during the years ended December 31, 2022 and 2021. See “Revenue” below. Revenue The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers 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. In November 2022, the Company’s license rights under the agreement became exclusive. 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. The Company’s contracted transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have a single performance obligation which is not separately identifiable from other promises in the contracts and is, therefore, not distinct. The Company’s performance obligation is satisfied upon the transfer of risk of loss to the customer. The timing of the Company’s revenue recognition may differ from the timing of receiving royalty payments. A receivable is recorded when revenue is recognized prior to receipt of a royalty payment and the Company has an unconditional right to the royalty payment. Alternatively, when a royalty payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. During the years ended December 31, 2022 and 2021, the Company recognized $ 119,800 46,000 Practical Expedients As part of ASC Topic 606, the Company has adopted several practical expedients including: ● 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 - all performance obligations related to contracts with a duration for less than one year; the Company has elected to apply the optional exemption provided in ASC Topic 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 to which the entity has a right to invoice. Contract Modifications Except as disclosed above with the SCTC, there were no contract modifications during the years ended December 31, 2022 and 2021. Contract modifications are not routine in the performance of the Company’s contracts. Cash and cash equivalents 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 and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. 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 straight-line method over the estimated useful lives of the related assets, generally three fifteen years 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 charged to expense as incurred. The Company capitalizes cost 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 will be 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 and right-of-use assets from operating leases, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. For the years ended December 31, 2022 and 2021, we determined that there was no Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“ASC”) 350, Intangibles - Goodwill and Other Fair Value Measurements As defined in ASC 820, “Fair Value Measurements and Disclosures,” fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. 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. SCHEDULE OF FAIR VALUE RECURRING BASIS Fair value measurements at reporting date using: Fair value Quoted prices in active markets for identical liabilities (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets: Marketable securities as of December 31, 2022 $ 13,072,831 $ 13,072,831 - - Marketable securities as of December 31, 2021 $ - $ - - - During the year ended December 31, 2022, the Company recognized unrealized gain of $ 33,665 Fair Value of Financial Instruments The carrying value of cash, accounts receivable, accounts payable and other current liabilities approximate their fair values based on the short-term maturity of these instruments. 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 year. All outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options and warrants are calculated using the treasury stock method. All outstanding convertible preferred stock is 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, and convertible preferred stock have been excluded from the Company’s computation of diluted net loss per common share for the years ended December 31, 2022 and 2021. 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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2022 2021 Options 864,639 839,639 Warrants 4,791,082 4,739,871 Unvested RSUs 201,870 293,479 Convertible preferred stock 1,543,158 1,543,158 Total 7,400,749 7,416,147 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 as opposed to being estimated at the time of grant and revised. Pursuant to ASU 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, the Company accounts for stock options issued to non-employees for their services in accordance ASC 718. The Company uses valuation methods and assumptions to value the stock options that are in line with the process for valuing employee stock options noted above. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the 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,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax assets will not be realized. For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the 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 consolidated statements of operations. 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 records 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 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. 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 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. On January 1, 2019, the Company adopted ASC 842 and it primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. 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 may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Leases in which the Company is the lessee are comprised of office rental. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of two years

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consists of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2022 December 31, 2021 Medical equipment $ 352,133 $ 352,133 Furniture and fixtures 123,486 123,487 Computer software and equipment 117,544 107,648 Office equipment 18,779 12,979 Manufacturing equipment 242,852 30,712 Leasehold improvements 342,048 304,661 1,196,842 931,620 Less: accumulated depreciation (935,839 ) (893,627 ) Property and equipment, net $ 261,003 $ 37,993 Total depreciation expense for the years ended December 31, 2022 and 2021 was $ 42,212 14,633

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 - 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, certain performance milestones (or payouts in lieu of performance milestones) had to be satisfied in order for the Company to maintain its exclusive rights with regard to the disc/spine technology. The Company did not timely satisfy the third of these performance milestones (which needed to be satisfied by February 2022). Accordingly, such rights became non-exclusive. However, the Company entered into an amended agreement under which it paid $ 175,000 51,370 117,030 In February 2017, the Company received authorization from the Food and Drug Administration (the “FDA”) to proceed with a Phase 2 clinical trial. In February 2022, the Company announced that the United States Patent and Trademark Office has issued a notice of allowance for a patent application relating to the Company’s BRTX-100 clinical program. This patent was issued in March 2022. Intangible assets consist of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2021 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (74,528 ) (74,528 ) Balance as of December 31, 2021 3,676 1,301,500 (715,436 ) 589,740 Consideration transferred for license exclusivity - 292,030 - 292,030 Amortization expense - - (78,332 ) (78,332 ) Balance as of December 31, 2022 3,676 1,593,530 (793,768 ) 803,438 Weighted average remaining amortization period as of December 31, 2022 - 11.25 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, 2021 $ 3,676 $ 637,232 $ 640,908 Amortization expense - 74,528 74,528 Balance as of December 31, 2021 3,676 711,760 715,436 Amortization expense - 78,332 78,332 Balance as of December 31, 2022 $ 3,676 $ 790,092 $ 793,768 Amortization expense for the next five years is as follows: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSES 2023 89,131 2024 89,131 2025 89,131 2026 89,131 2027 89,131

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 5 - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2022 December 31, 2021 Accrued payroll $ 26,250 $ 28,370 Accrued research and development expenses - 29,672 Accrued general and administrative expenses 103,822 76,928 Total accrued expenses $ 130,072 $ 134,970

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	Note 6 - NOTES PAYABLE A summary of the notes payable activity during the year ended December 31, 2022 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Outstanding, January 1, 2022 $ 250,000 Issuances - Forgiveness (250,000 ) Outstanding, December 31, 2022 -

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	Note 7 - STOCKHOLDERS’ EQUITY (DEFICIT) Series A Preferred Stock On November 8, 2021, in connection with the Company’s public offering, the Company’s Board of Directors adopted a resolution allowing for the designation and issuance of 1,543,158 .01 0.001 1,543,158 Series B Preferred Stock Effective September 8, 2022, the Company issued 1,543,158 The terms of the Series B are substantially identical to those of the Series A, except that, among other things, the limitation on beneficial ownership of common stock of the Company upon a conversion of the Series B into Common Stock, and the limitation on the number of votes attributable to the Series B, is 9.99% of the then outstanding Common Stock of the Company instead of 4.99% as provided for the Series A. Dividends Series B 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 Common Stock based upon the number of shares of Common Stock into which the Series B is then convertible. Voting Rights Series B holders shall be entitled to vote on all matters presented to the stockholders of the Company for a vote at a meeting of stockholders of the Company or a written consent in lieu of a meeting of stockholders of the Company, and shall be entitled to such number of votes for each share of Series B entitled to vote at such meetings or pursuant to such consent, voting together with the holders of shares of Common Stock and other shares of preferred stock who are entitled to vote, and not as a separate class, except as required by law. The number of votes to which the Series B holders shall be entitled to vote for each share of Series B shall equal the number of shares of Common Stock into which such Series B is then convertible; provided, however, that in no event shall a Series B holder be entitled to vote more than 9.99 Conversion Optional Conversion - Each share of Series B shall be convertible, at any time and from time to time, at the option of the Series B holder, into one share of Common Stock; provided, however, that in no event shall a Series B holder be entitled to convert any shares of Series B to the extent that such conversion would result in beneficial ownership by such Series B holder of more than 9.99 Automatic Conversion – From time to time, in the event of that an event occurs, including adjustment due to merger, consolidation, etc., subdivision or combination of Common Stock, adjustment due to distribution, purchase rights, and notice of adjustments, which has the effect of reducing a Series B holder’s beneficial ownership of shares of common stock to less than 9.5 9.99 On October 25, 2022, Auctus converted 25,000 25,000 1,518,158 2021 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 Amendments to 2021 Stock Incentive Plan On December 10, 2021, subject to stockholder approval, the Company’s Board of Directors approved amendments to the 2021 Plan to increase the number of shares of Common Stock authorized to be issued from 1,175,000 2,500,000 838,549 13.50 5.08 (i) Lance Alstodt, the Company’s President, Chief Executive Officer and Chairman of the Board: 335,538 shares, (ii) Francisco Silva, the Company’s Vice President of Research and Development and a director: 335,538 shares; (iii) Robert Kristal, the Company’s Chief Financial Officer: 10,490 shares; (iv) Robert Paccasassi, the Company’s Vice President of Quality Assurance and Regulatory Compliance: 8,277 shares; (v) Nickolay Kukekov, one of the Company’s directors: 25,236 shares; (vi) Patrick F. Williams, one of the Company’s directors: 10,490 shares; and (vii) David Rosa, one of the Company’s directors: 10,490 shares. The impact resulting from the amendments was immaterial to the Company’s financial statements. Compensatory Common Stock Issuance During the year ended December 31, 2022, the Company issued 15,898 135,888 5,000 25,476 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 On October 21, 2021, the Company issued 22,917 25,000 During the year ended December 31, 2021, the Company issued an aggregate of 147,832 170,473 During the year ended December 31, 2022, the Company issued 51,370 A summary of the warrant activity during the years ended December 31, 2022 and 2021 is presented below: SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life In Years Aggregate Intrinsic Value Outstanding, January 1, 2021 3,750,598 $ 4.40 - Issued 4,862,710 9.91 - Exercised (195,473 ) 4.00 - Exchanged or forfeited (3,677,964 ) 3.39 - Outstanding, December 31, 2021 4,739,871 $ 11.78 4.9 - Granted 51,370 2.92 - Exercised - - - Expired (159 ) 16,083 - Outstanding, December 31, 2022 4,791,082 10.71 3.9 - Exercisable, December 31, 2022 4,791,082 $ 10.71 3.9 - In applying the Black-Scholes option pricing model to warrants granted during 2022 and 2021, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS 2022 2021 Risk free interest rate 4.40 % 0.98 % Expected term (years) 5.00 4.10 5.00 Expected volatility 313.55 % 314.00 % Expected dividends 0.00 % 0.00 % The weighted average estimated fair value of the warrants granted during the years ended December 31, 2022 and 2021 was $ 2.28 11.77 The following table presents information related to stock warrants at December 31, 2022: SCHEDULE OF STOCK WARRANTS Exercise Price Outstanding Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 2.92 51,370 4.9 51,370 $ 10.00 4,501,937 3.9 4,501,937 $ 12.00 235,970 3.9 235,970 $ 60.00 250 2.0 250 $ 800.00 869 1.8 869 $ 2,240.00 50 1.1 50 $ 2,800.00 264 1.2 264 $ 3,400.00 264 1.2 264 $ 4,000.00 55 1.1 55 $ 8,000.00 19 0.8 19 $ 14,000.00 18 0.5 18 $ 16,000.00 16 0.3 16 4,791,082 4,791,082 Stock Options On March 18, 2021, the Company, pursuant to two employment agreements, granted to its Chief Executive Officer, President and Chairman of the Board and its Vice President, Research and Development options to purchase an aggregate of 586,959 vested 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. On November 4, 2021, the Company granted options to purchase an aggregate of 140,824 10,490 140,824 42,059 25,236 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. On November 4, 2021, the Company granted options to purchase an aggregate of 110,767 On December 10, 2021, the Company reduced the exercise price of all options from $ 13.50 5.08 Compensation - Stock Compensation The Company granted an option for the purchase of 25,000 A summary of the option activity during the years ended December 31, 2022 and 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Life in Years Aggregate Intrinsic Value Outstanding, January 1, 2021 1,215 5.08 Granted 838,550 5.08 Expired (126 ) 5.08 Outstanding, January 1, 2022 839,639 5.08 Granted 25,000 4.92 Forfeited - - Expired - - Outstanding, December 31, 2022 864,639 5.08 7.8 - Exercisable, December 31, 2022 578,628 5.08 7.8 The weighted average grant date fair value of the stock options granted during the years ended December 31, 2022 and 2021, was approximately $ 4.88 5.05 In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions: SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS 2022 Risk free interest rate 2.42 % Expected term (years) 3.50 Expected volatility 285.91 % Expected dividends 0.00 % Restricted Stock Units Pursuant to the 2021 Plan, the Company may grant restricted stock units (“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 2021 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 13,969,624 On March 18, 2022, the Company granted an aggregate of 24,876 4.21 A summary of the unvested RSUs as of December 31, 2022 is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2022 293,480 Granted 24,876 Forfeited - Vested (116,486 ) Outstanding, December 31, 2022 201,870 The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE For the Years Ended December 31, Unrecognized at December 31, Weighted Average Remaining Amortization Period 2022 2021 2022 (Years) Research and development - 81,479 803,257 General and administrative 12,612,862 23,027,476 1,294,684 0.73 12,612,862 23,108,955 2,097,941 The following table presents stock compensation by award type: SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE For the Years Ended December 31, 2022 2021 Options 7,741,864 19411976 RSUs 4,735,108 3,671,503 Shares issued for services 135,890 25,476 12,612,862 23,108,955

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 - INCOME TAXES The Company identified its federal and New York tax returns as its “major” tax jurisdictions. The period its income tax returns are subject to examination for these jurisdictions is 2018 through 2022. The Company believes its income tax filing positions and deductions will be sustained on audit, and it does not anticipate any adjustments that would result in a material change to its financial position. Therefore, no liabilities for uncertain tax positions have been recorded. At December 31, 2022, the Company had approximately $ 59,900,000 10,300,000 8,000,000 51,900,000 In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s net operating loss carryforwards are subject to annual limitations due to several greater than 50% ownership changes. 28,200,000 9,600,000 The Company has not performed a formal analysis for the year ended December 31, 2022, but it believes its ability to use such net operating losses and tax credit carryforwards in the future is subject to annual limitations due to change of control provisions under Sections 382 and 383 of the Internal Revenue Code, which will significantly impact its ability to realize these deferred tax assets. The Company’s net deferred tax assets, liabilities and valuation allowance as of December 31, 2022 and 2021 are summarized as follows: SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 13,200,000 $ 11,100,000 Stock-based compensation 13,810,000 10,500,000 Research and development costs 655,000 - Research & development tax credits 330,000 358,000 Total deferred tax assets 27,995,000 21,958,000 Deferred tax liabilities: Depreciation (106,000 ) - Intangible assets (113,000 ) (4,000 ) Total deferred tax liabilities (219,000 ) (4,000 ) Net deferred tax assets 27,776,000 21,954,000 Valuation allowance $ (27,776,000 ) $ (21,954,000 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ (5,822,000 ) $ (7,856,000 ) The income tax provision (benefit) as of December 31, 2022 and 2021 consists of the following: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) 2022 2021 December 31, 2022 2021 Federal: Current $ - $ - Deferred - - State and local: Current - - Deferred - - Total income tax provision (benefit) $ - $ - A reconciliation of the statutory federal income tax benefit to actual tax benefit for the years ended December 31, 2022 and 2021 is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE 2022 2021 Federal statutory blended income tax rates 21.0 % 21.0 % State statutory income tax rate, net of federal benefit 5.6 5.6 Permanent differences (1.8 ) (8.9 ) Tax return to provision adjustment 6.7 - Change in valuation allowance (31.5 ) (17.7 ) Effective tax rate - % - % As of the date of this filing, the Company has not filed its 2022 federal and state corporate income tax returns. The Company expects to file these documents as soon as practicable.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases
LEASES	NOTE 9 - LEASES The Company is a party to a lease for 6,800 The Melville Lease was scheduled to expire in March 2020 (subject to extension at the option of the Company for a period of five years) and provided for an annual base rental during the initial term ranging between $ 132,600 149,260 the Company exercised its option to extend the Melville Lease and entered into a lease amendment with the lessor whereby the five-year extension term commenced 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 Year Ended December 31, 2022 Year Ended December 31, 2021 Lease cost Operating lease cost (cost resulting from lease payments) $ 163,132 $ 158,372 Net lease cost $ 163,132 $ 158,372 Operating lease - operating cash flows (fixed payments) $ 163,132 $ 158,372 Operating lease - operating cash flows (liability reduction) $ 119,055 $ 101,190 Non-current leases - right of use assets $ 241,760 $ 357,805 Current liabilities - operating lease liabilities $ 139,328 $ 119,055 Non-current liabilities - operating lease liabilities $ 162,317 $ 301,645 Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the year ended December 31, 2022: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases 2023 168,028 2024 173,060 Total future minimum lease payments 341,088 Amount representing interest (39,443 ) Present value of net future minimum lease payments $ 301,645

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS On February 17, 2023, the Company granted 400,357 50 50 228,660 1,745,000 $562,500

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such consolidated financial statements and accompanying notes are the representations of Company’s management, who is responsible for their integrity and objectivity.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All intercompany accounts and transactions have been eliminated upon consolidation.
Use of Estimates	Use of Estimates The preparation of the 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 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.
Concentrations	Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution. The Company maintains deposits in its cash account in excess of the Federal Depository Insurance Coverage of $ 250,000 The royalties related to the Company’s sublicense comprised all of the Company’s revenue during the years ended December 31, 2022 and 2021. See “Revenue” below.
Revenue	Revenue The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers 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. In November 2022, the Company’s license rights under the agreement became exclusive. 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. The Company’s contracted transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have a single performance obligation which is not separately identifiable from other promises in the contracts and is, therefore, not distinct. The Company’s performance obligation is satisfied upon the transfer of risk of loss to the customer. The timing of the Company’s revenue recognition may differ from the timing of receiving royalty payments. A receivable is recorded when revenue is recognized prior to receipt of a royalty payment and the Company has an unconditional right to the royalty payment. Alternatively, when a royalty payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. During the years ended December 31, 2022 and 2021, the Company recognized $ 119,800 46,000 Practical Expedients As part of ASC Topic 606, the Company has adopted several practical expedients including: ● 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 - all performance obligations related to contracts with a duration for less than one year; the Company has elected to apply the optional exemption provided in ASC Topic 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 to which the entity has a right to invoice. Contract Modifications Except as disclosed above with the SCTC, there were no contract modifications during the years ended December 31, 2022 and 2021. Contract modifications are not routine in the performance of the Company’s contracts.
Cash and cash equivalents	Cash and cash equivalents 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 and other receivables for collectability on a specific identification basis. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. 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 straight-line method over the estimated useful lives of the related assets, generally three fifteen years 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 charged to expense as incurred. The Company capitalizes cost 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 will be 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 and right-of-use assets from operating leases, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. For the years ended December 31, 2022 and 2021, we determined that there was no
Intangible Assets	Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“ASC”) 350, Intangibles - Goodwill and Other
Fair Value Measurements	Fair Value Measurements As defined in ASC 820, “Fair Value Measurements and Disclosures,” fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. 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. SCHEDULE OF FAIR VALUE RECURRING BASIS Fair value measurements at reporting date using: Fair value Quoted prices in active markets for identical liabilities (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets: Marketable securities as of December 31, 2022 $ 13,072,831 $ 13,072,831 - - Marketable securities as of December 31, 2021 $ - $ - - - During the year ended December 31, 2022, the Company recognized unrealized gain of $ 33,665
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of cash, accounts receivable, accounts payable and other current liabilities approximate their fair values based on the short-term maturity of these instruments.
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 year. All outstanding options and warrants are considered potential common stock. The dilutive effect, if any, of stock options and warrants are calculated using the treasury stock method. All outstanding convertible preferred stock is 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, and convertible preferred stock have been excluded from the Company’s computation of diluted net loss per common share for the years ended December 31, 2022 and 2021. 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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2022 2021 Options 864,639 839,639 Warrants 4,791,082 4,739,871 Unvested RSUs 201,870 293,479 Convertible preferred stock 1,543,158 1,543,158 Total 7,400,749 7,416,147
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 as opposed to being estimated at the time of grant and revised. Pursuant to ASU 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, the Company accounts for stock options issued to non-employees for their services in accordance ASC 718. The Company uses valuation methods and assumptions to value the stock options that are in line with the process for valuing employee stock options noted above.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the 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,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax assets will not be realized. For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the 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 consolidated statements of operations.
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 records 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 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.
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 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. On January 1, 2019, the Company adopted ASC 842 and it primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. 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 may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Leases in which the Company is the lessee are comprised of office rental. All of the leases are classified as operating leases. The Company has a lease agreement for office space with a remaining term of two years

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF FAIR VALUE RECURRING BASIS	SCHEDULE OF FAIR VALUE RECURRING BASIS Fair value measurements at reporting date using: Fair value Quoted prices in active markets for identical liabilities (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets: Marketable securities as of December 31, 2022 $ 13,072,831 $ 13,072,831 - - Marketable securities as of December 31, 2021 $ - $ - - -
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 due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES Year Ended December 31, 2022 2021 Options 864,639 839,639 Warrants 4,791,082 4,739,871 Unvested RSUs 201,870 293,479 Convertible preferred stock 1,543,158 1,543,158 Total 7,400,749 7,416,147

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment consists of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2022 December 31, 2021 Medical equipment $ 352,133 $ 352,133 Furniture and fixtures 123,486 123,487 Computer software and equipment 117,544 107,648 Office equipment 18,779 12,979 Manufacturing equipment 242,852 30,712 Leasehold improvements 342,048 304,661 1,196,842 931,620 Less: accumulated depreciation (935,839 ) (893,627 ) Property and equipment, net $ 261,003 $ 37,993

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS	Intangible assets consist of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS Patents and Trademarks Licenses Accumulated Amortization Total Balance as of January 1, 2021 3,676 1,301,500 (640,908 ) 664,268 Amortization expense - - (74,528 ) (74,528 ) Balance as of December 31, 2021 3,676 1,301,500 (715,436 ) 589,740 Consideration transferred for license exclusivity - 292,030 - 292,030 Amortization expense - - (78,332 ) (78,332 ) Balance as of December 31, 2022 3,676 1,593,530 (793,768 ) 803,438 Weighted average remaining amortization period as of December 31, 2022 - 11.25
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, 2021 $ 3,676 $ 637,232 $ 640,908 Amortization expense - 74,528 74,528 Balance as of December 31, 2021 3,676 711,760 715,436 Amortization expense - 78,332 78,332 Balance as of December 31, 2022 $ 3,676 $ 790,092 $ 793,768
SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSES	Amortization expense for the next five years is as follows: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSES 2023 89,131 2024 89,131 2025 89,131 2026 89,131 2027 89,131

ACCRUED EXPENSES AND OTHER CU_2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022 December 31, 2021 Accrued payroll $ 26,250 $ 28,370 Accrued research and development expenses - 29,672 Accrued general and administrative expenses 103,822 76,928 Total accrued expenses $ 130,072 $ 134,970

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE ACTIVITY	A summary of the notes payable activity during the year ended December 31, 2022 is presented below: SCHEDULE OF NOTES PAYABLE ACTIVITY Outstanding, January 1, 2022 $ 250,000 Issuances - Forgiveness (250,000 ) Outstanding, December 31, 2022 -

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity during the years ended December 31, 2022 and 2021 is presented below: SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life In Years Aggregate Intrinsic Value Outstanding, January 1, 2021 3,750,598 $ 4.40 - Issued 4,862,710 9.91 - Exercised (195,473 ) 4.00 - Exchanged or forfeited (3,677,964 ) 3.39 - Outstanding, December 31, 2021 4,739,871 $ 11.78 4.9 - Granted 51,370 2.92 - Exercised - - - Expired (159 ) 16,083 - Outstanding, December 31, 2022 4,791,082 10.71 3.9 - Exercisable, December 31, 2022 4,791,082 $ 10.71 3.9 -
SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS	In applying the Black-Scholes option pricing model to warrants granted during 2022 and 2021, the Company used the following assumptions: SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS 2022 2021 Risk free interest rate 4.40 % 0.98 % Expected term (years) 5.00 4.10 5.00 Expected volatility 313.55 % 314.00 % Expected dividends 0.00 % 0.00 %
SCHEDULE OF STOCK WARRANTS	The following table presents information related to stock warrants at December 31, 2022: SCHEDULE OF STOCK WARRANTS Exercise Price Outstanding Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 2.92 51,370 4.9 51,370 $ 10.00 4,501,937 3.9 4,501,937 $ 12.00 235,970 3.9 235,970 $ 60.00 250 2.0 250 $ 800.00 869 1.8 869 $ 2,240.00 50 1.1 50 $ 2,800.00 264 1.2 264 $ 3,400.00 264 1.2 264 $ 4,000.00 55 1.1 55 $ 8,000.00 19 0.8 19 $ 14,000.00 18 0.5 18 $ 16,000.00 16 0.3 16 4,791,082 4,791,082
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the option activity during the years ended December 31, 2022 and 2021 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Life in Years Aggregate Intrinsic Value Outstanding, January 1, 2021 1,215 5.08 Granted 838,550 5.08 Expired (126 ) 5.08 Outstanding, January 1, 2022 839,639 5.08 Granted 25,000 4.92 Forfeited - - Expired - - Outstanding, December 31, 2022 864,639 5.08 7.8 - Exercisable, December 31, 2022 578,628 5.08 7.8
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 2022 Risk free interest rate 2.42 % Expected term (years) 3.50 Expected volatility 285.91 % Expected dividends 0.00 %
SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS	A summary of the unvested RSUs as of December 31, 2022 is as follows: SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS Number of Shares Outstanding, January 1, 2022 293,480 Granted 24,876 Forfeited - Vested (116,486 ) Outstanding, December 31, 2022 201,870
SCHEDULE OF STOCK OPTION EXPENSE	The following table presents information related to stock compensation expense: SCHEDULE OF STOCK OPTION EXPENSE For the Years Ended December 31, Unrecognized at December 31, Weighted Average Remaining Amortization Period 2022 2021 2022 (Years) Research and development - 81,479 803,257 General and administrative 12,612,862 23,027,476 1,294,684 0.73 12,612,862 23,108,955 2,097,941
SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE	The following table presents stock compensation by award type: SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE For the Years Ended December 31, 2022 2021 Options 7,741,864 19411976 RSUs 4,735,108 3,671,503 Shares issued for services 135,890 25,476 12,612,862 23,108,955

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES	The Company’s net deferred tax assets, liabilities and valuation allowance as of December 31, 2022 and 2021 are summarized as follows: SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 13,200,000 $ 11,100,000 Stock-based compensation 13,810,000 10,500,000 Research and development costs 655,000 - Research & development tax credits 330,000 358,000 Total deferred tax assets 27,995,000 21,958,000 Deferred tax liabilities: Depreciation (106,000 ) - Intangible assets (113,000 ) (4,000 ) Total deferred tax liabilities (219,000 ) (4,000 ) Net deferred tax assets 27,776,000 21,954,000 Valuation allowance $ (27,776,000 ) $ (21,954,000 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ (5,822,000 ) $ (7,856,000 )
SCHEDULE OF INCOME TAX PROVISION (BENEFIT)	The income tax provision (benefit) as of December 31, 2022 and 2021 consists of the following: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) 2022 2021 December 31, 2022 2021 Federal: Current $ - $ - Deferred - - State and local: Current - - Deferred - - Total income tax provision (benefit) $ - $ -
SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE	A reconciliation of the statutory federal income tax benefit to actual tax benefit for the years ended December 31, 2022 and 2021 is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE 2022 2021 Federal statutory blended income tax rates 21.0 % 21.0 % State statutory income tax rate, net of federal benefit 5.6 5.6 Permanent differences (1.8 ) (8.9 ) Tax return to provision adjustment 6.7 - Change in valuation allowance (31.5 ) (17.7 ) Effective tax rate - % - %

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
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 Year Ended December 31, 2022 Year Ended December 31, 2021 Lease cost Operating lease cost (cost resulting from lease payments) $ 163,132 $ 158,372 Net lease cost $ 163,132 $ 158,372 Operating lease - operating cash flows (fixed payments) $ 163,132 $ 158,372 Operating lease - operating cash flows (liability reduction) $ 119,055 $ 101,190 Non-current leases - right of use assets $ 241,760 $ 357,805 Current liabilities - operating lease liabilities $ 139,328 $ 119,055 Non-current liabilities - operating lease liabilities $ 162,317 $ 301,645
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 following the year ended December 31, 2022: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES Fiscal Year Operating Leases 2023 168,028 2024 173,060 Total future minimum lease payments 341,088 Amount representing interest (39,443 ) Present value of net future minimum lease payments $ 301,645

ORGANIZATION, LIQUIDITY AND B_2

ORGANIZATION, LIQUIDITY AND BUSINESS OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 18,494,769	$ 44,303,295
Share based compensation	12,612,862	$ 23,108,955
Cash flows from operations	$ 5,800,000

SCHEDULE OF FAIR VALUE RECURRIN

SCHEDULE OF FAIR VALUE RECURRING BASIS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Assets fair value disclosure	$ 13,072,831
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Assets fair value disclosure	13,072,831
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Assets fair value disclosure
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Assets fair value disclosure

SCHEDULE OF WEIGHTED AVERAGE DI

SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	7,400,749	7,416,147
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	864,639	839,639
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	4,791,082	4,739,871
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	201,870	293,479
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,543,158	1,543,158

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
FDIC insured limit	$ 250,000
Revenue	119,800	$ 46,000
Cash equivalents	0	0
Allowance for doubtful accounts	0	0
Impairment of long-lived assets	0	0
Unrealized gain on marketable securities	$ 33,665
Lease Agreement [Member]
Property, Plant and Equipment [Line Items]
Lease remaining term	2 years
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 PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,196,842	$ 931,620
Less: accumulated depreciation	(935,839)	(893,627)
Property and equipment, net	261,003	37,993
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	352,133	352,133
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	123,486	123,487
Computer Software and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	117,544	107,648
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	18,779	12,979
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	242,852	30,712
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 342,048	$ 304,661

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 42,212	$ 14,633

SCHEDULE OF FINITE LIVED INTANG

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Net, beginning balance	$ 589,740	$ 664,268
Finite Lived Intangible Assets, Amortization expense	(78,332)	(74,528)
Consideration transferred for license exclusivity	292,030
Finite Lived Intangible Assets, Net, ending balance	803,438	589,740
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, beginning balance	3,676	3,676
Finite Lived Intangible Assets, gross, beginning balance	$ 3,676	3,676
Finite Lived Intangible Assets, weighted average amortization period
License [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, beginning balance	$ 1,301,500	1,301,500
Consideration transferred for license exclusivity	292,030
Finite Lived Intangible Assets, gross, beginning balance	$ 1,593,530	1,301,500
Finite Lived Intangible Assets, weighted average amortization period	11 years 3 months
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Accumulated amortization, beginning balance	$ (715,436)	(640,908)
Finite Lived Intangible Assets, Amortization expense	(78,332)	(74,528)
Finite Lived Intangible Assets, Accumulated amortization, ending balance	$ (793,768)	$ (715,436)

SCHEDULE OF FINITE LIVED INTA_2

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS AMORTIZATION EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 78,332	$ 74,528
Patents and Trademark [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	3,676	3,676
Amortization expense
Ending Balance	3,676	3,676
License [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	711,760	637,232
Amortization expense	78,332	74,528
Ending Balance	790,092	711,760
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	715,436	640,908
Amortization expense	78,332	74,528
Ending Balance	$ 793,768	$ 715,436

SCHEDULE OF FINITE LIVED INTA_3

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSES (Details)	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 89,131
2024	89,131
2025	89,131
2026	89,131
2027	$ 89,131

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)		12 Months Ended
	Oct. 21, 2021	Dec. 31, 2022	Dec. 31, 2021
Payment to acquire intangible assets		$ 175,000
Fair value of warrants		$ 117,030
Warrant [Member]
Stock issued new issues	22,917	51,370	147,832

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued payroll	$ 26,250	$ 28,370
Accrued research and development expenses		29,672
Accrued general and administrative expenses	103,822	76,928
Total accrued expenses	$ 130,072	$ 134,970

SCHEDULE OF NOTES PAYABLE ACTIV

SCHEDULE OF NOTES PAYABLE ACTIVITY (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
Loans payable outstanding beginning	$ 250,000
Issuances
Forgiveness	(250,000)
Loans payable outstanding ending

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding Beginning	4,739,871	3,750,598
Weighted average exercise price, beginning balance	$ 11.78	$ 4.40
Number of Options Granted	51,370	4,862,710
Weighted average exercise price, granted	$ 2.92	$ 9.91
Number of Options Exercised		(195,473)
Weighted average exercise price, exercised		$ 4
Number of Options Exchanged or Forfeited		(3,677,964)
Weighted Average Exercise Price Exchanged or Forfeited		$ 3.39
Number of Options Outstanding	3 years 10 months 24 days	4 years 10 months 24 days
Number of warrants outstanding, exercised		195,473
Number of warrants outstanding, expired	(159)
Weighted average exercise price, expired	$ 16,083
Number of Options Outstanding Ending	4,791,082	4,739,871
Weighted average exercise price, ending balance	$ 10.71	$ 11.78
Aggregate Intrinsic Value Outstanding Ending
Number of Options Exercisable Ending	4,791,082
Weighted average exercise price, exercisable	$ 10.71
Weighted Average Remaining Life in Years Outstanding Ending	3 years 10 months 24 days
Aggregate Intrinsic Value Exercisable Ending

SCHEDULE OF WARRANTS GRANTED AS

SCHEDULE OF WARRANTS GRANTED ASSUMPTIONS (Details) - Warrant [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free interest rate	4.40%	0.98%
Expected term (years)	5 years
Expected volatility	313.55%	314%
Expected dividends	0%	0%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)		4 years 1 month 6 days
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)		5 years

SCHEDULE OF STOCK WARRANTS (Det

SCHEDULE OF STOCK WARRANTS (Details)	Dec. 31, 2022 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, number of warrants	4,791,082
Warrants exercisable, exercisable number of warrants	4,791,082
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 2.92
Warrants outstanding, number of warrants	51,370
Warrants exercisable, weighted average remaining life in years	4 years 10 months 24 days
Warrants exercisable, exercisable number of warrants	51,370
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 10
Warrants outstanding, number of warrants	4,501,937
Warrants exercisable, weighted average remaining life in years	3 years 10 months 24 days
Warrants exercisable, exercisable number of warrants	4,501,937
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 12
Warrants outstanding, number of warrants	235,970
Warrants exercisable, weighted average remaining life in years	3 years 10 months 24 days
Warrants exercisable, exercisable number of warrants	235,970
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 60
Warrants outstanding, number of warrants	250
Warrants exercisable, weighted average remaining life in years	2 years
Warrants exercisable, exercisable number of warrants	250
Exercise Price Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 800
Warrants outstanding, number of warrants	869
Warrants exercisable, weighted average remaining life in years	1 year 9 months 18 days
Warrants exercisable, exercisable number of warrants	869
Exercise Price Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 2,240
Warrants outstanding, number of warrants	50
Warrants exercisable, weighted average remaining life in years	1 year 1 month 6 days
Warrants exercisable, exercisable number of warrants	50
Exercise Price Seven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 2,800
Warrants outstanding, number of warrants	264
Warrants exercisable, weighted average remaining life in years	1 year 2 months 12 days
Warrants exercisable, exercisable number of warrants	264
Exercise Price Eight [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 3,400
Warrants outstanding, number of warrants	264
Warrants exercisable, weighted average remaining life in years	1 year 2 months 12 days
Warrants exercisable, exercisable number of warrants	264
Exercise Price Nine [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 4,000
Warrants outstanding, number of warrants	55
Warrants exercisable, weighted average remaining life in years	1 year 1 month 6 days
Warrants exercisable, exercisable number of warrants	55
Exercise Price Ten [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 8,000
Warrants outstanding, number of warrants	19
Warrants exercisable, weighted average remaining life in years	9 months 18 days
Warrants exercisable, exercisable number of warrants	19
Exercise Price Eleven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 14,000
Warrants outstanding, number of warrants	18
Warrants exercisable, weighted average remaining life in years	6 months
Warrants exercisable, exercisable number of warrants	18
Exercise Price Twelve [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 16,000
Warrants outstanding, number of warrants	16
Warrants exercisable, weighted average remaining life in years	3 months 18 days
Warrants exercisable, exercisable number of warrants	16

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Options Outstanding Beginning	839,639	1,215
Weighted Average Exercise Price Outstanding Beginning	$ 5.08	$ 5.08
Number of Options Granted	25,000	838,550
Weighted Average Exercise Price Granted	$ 4.92	$ 5.08
Number of Options Expired		(126)
Weighted Average Exercise Price Expired		$ 5.08
Number of Options Forfeited
Weighted Average Exercise Price Forfeited
Number of Options Outstanding Ending	864,639	839,639
Weighted Average Exercise Price Outstanding Ending	$ 5.08	$ 5.08
Weighted Average Remaining Life in Years Outstanding Ending	7 years 9 months 18 days
Aggregate Intrinsic Value Outstanding Ending
Number of Options Exercisable Ending	578,628
Weighted Average Exercise Price Exercisable Ending	$ 5.08
Weighted Average Remaining Life in Years Exercisable Ending	7 years 9 months 18 days

SCHEDULE OF STOCK OPTION GRANTE

SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS (Details) - Equity Option [Member]	12 Months Ended
	Dec. 31, 2022
Offsetting Assets [Line Items]
Risk free interest rate	2.42%
Expected term (years)	3 years 6 months
Expected volatility	285.91%
Expected dividends	0%

SCHEDULE OF UNVESTED RESTRICTED

SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS (Details) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares outstanding beginning	293,480
Number of shares granted	24,876
Number of shares forfeited
Number of shares vested	(116,486)
Number of shares outstanding ending	201,870

SCHEDULE OF STOCK OPTION EXPENS

SCHEDULE OF STOCK OPTION EXPENSE (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock-based compensation expense	$ 12,612,862	$ 23,108,955
Unrecognized expense	2,097,941
Research and Development Expense [Member]
Stock-based compensation expense		81,479
Unrecognized expense	803,257
General and Administrative Expense [Member]
Stock-based compensation expense	12,612,862	$ 23,027,476
Unrecognized expense	$ 1,294,684
Weighted average remaining amortization period (years)	8 months 23 days

SCHEDULE OF STOCK COMPENSATION

SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE (Details) - shares	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation award	12,612,862	23,108,955
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation award	7,741,864	19,411,976
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation award	4,735,108	3,671,503
Shares Issued for Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation award	135,890	25,476

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)

12 Months Ended

Oct. 25, 2022

Sep. 15, 2022

Mar. 18, 2022

Nov. 04, 2021

Oct. 21, 2021

Mar. 18, 2021

Dec. 31, 2022

Dec. 31, 2021

Sep. 08, 2022

Dec. 10, 2021

Dec. 09, 2021

Nov. 08, 2021

Dec. 31, 2020

Class of Stock [Line Items]

Preferred stock, par value

$ 0.01

$ 0.01

Number of shares of common stock authorized

12,612,862

23,108,955

Common stock, shares authorized

75,000,000

75,000,000

2,500,000

1,175,000

Aggregate purchase of common stock, shares

838,549

Description of stock options held by officer and director

(i) Lance Alstodt, the Company’s President, Chief Executive Officer and Chairman of the Board: 335,538 shares, (ii) Francisco Silva, the Company’s Vice President of Research and Development and a director: 335,538 shares; (iii) Robert Kristal, the Company’s Chief Financial Officer: 10,490 shares; (iv) Robert Paccasassi, the Company’s Vice President of Quality Assurance and Regulatory Compliance: 8,277 shares; (v) Nickolay Kukekov, one of the Company’s directors: 25,236 shares; (vi) Patrick F. Williams, one of the Company’s directors: 10,490 shares; and (vii) David Rosa, one of the Company’s directors: 10,490 shares.

Vested common stock, shares

15,898

5,000

Aggregate common stock services rendered

$ 135,888

$ 25,476

Warrants issued

4,791,082

Number of option issued to purchase shares of common stock

140,824

Number of Options Granted

25,000

838,550

Share-based compensation arrangement by share-based payment award, 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.

Exercise price

$ 5.08

$ 5.08

$ 5.08

$ 13.50

$ 5.08

Weighted average grant date fair value of stock options granted

$ 4.88

$ 5.05

Restricted Stock Units (RSUs) [Member]

Class of Stock [Line Items]

Number of shares of common stock authorized

4,735,108

3,671,503

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

24,876

Exercise price

$ 4.21

Patrick F Williams [Member]

Class of Stock [Line Items]

Number of Options Granted

10,490

Mr. Alstodt [Member]

Class of Stock [Line Items]

Number of option issued to purchase shares of common stock

140,824

Mr. Silva [Member]

Class of Stock [Line Items]

Number of option issued to purchase shares of common stock

42,059

Dr Nickolay Kukekov [Member]

Class of Stock [Line Items]

Number of option issued to purchase shares of common stock

25,236

Scientific Advisory Board [Member]

Class of Stock [Line Items]

Number of Options Granted

110,767

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

Description of share based payment award vesting rights

vested 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

Fair value of restricted stock units

$ 13,969,624

Common Stock [Member]

Class of Stock [Line Items]

Stock issued new issues

2,300,000

Common Stock [Member] | Maximum [Member]

Class of Stock [Line Items]

Share price

$ 13.50

Common Stock [Member] | Minimum [Member]

Class of Stock [Line Items]

Share price

$ 5.08

Warrant [Member]

Class of Stock [Line Items]

Stock issued new issues

22,917

51,370

147,832

Cashless exercise of warrants

25,000

170,473

Warrants issued

51,370

Weighted average estimated fair value of warrants granted

$ 2.28

$ 11.77

2021 Stock Incentive Plan [Member]

Class of Stock [Line Items]

Number of shares of common stock authorized

1,175,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

1,543,158

Preferred stock, par value

$ 0.01

Preferred stock, liquidation preference

$ 0.001

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

1,543,158

1,543,158

Preferred stock voting rights

The terms of the Series B are substantially identical to those of the Series A, except that, among other things, the limitation on beneficial ownership of common stock of the Company upon a conversion of the Series B into Common Stock, and the limitation on the number of votes attributable to the Series B, is 9.99% of the then outstanding Common Stock of the Company instead of 4.99% as provided for the Series A.

Preferred stock voting percentage

9.99%

Series B Preferred Stock [Member] | Beneficial Ownership [Member]

Class of Stock [Line Items]

Preferred stock voting percentage

9.99%

Ownership percentage

9.50%

Common Class B [Member]

Class of Stock [Line Items]

Debt conversion, converted instrument, shares issued

25,000

Conversion of stock shares

1,518,158

Common Class B [Member] | Auctus Fund LLC [Member]

Class of Stock [Line Items]

Debt conversion, converted instrument, shares issued

25,000

SCHEDULE OF NET DEFERRED TAX AS

SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 13,200,000	$ 11,100,000
Stock-based compensation	13,810,000	10,500,000
Research and development costs	655,000
Research & development tax credits	330,000	358,000
Total deferred tax assets	27,995,000	21,958,000
Depreciation	(106,000)
Intangible assets	(113,000)	(4,000)
Total deferred tax liabilities	(219,000)	(4,000)
Net deferred tax assets	27,776,000	21,954,000
Valuation allowance	(27,776,000)	(21,954,000)
Deferred tax asset, net of valuation allowance
Change in valuation allowance	$ (5,822,000)	$ (7,856,000)

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current
Deferred
Current
Deferred
Total income tax provision (benefit)

SCHEDULE OF STATUTORY FEDERAL I

SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory blended income tax rates	21%	21%
State statutory income tax rate, net of federal benefit	5.60%	5.60%
Permanent differences	(1.80%)	(8.90%)
Tax return to provision adjustment	6.70%
Change in valuation allowance	(31.50%)	(17.70%)
Effective tax rate

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal net operating loss carry-forwards	$ 59,900,000	$ 10,300,000
Operating loss carry-forwards not subject to expiration	51,900,000
Deferred tax assets, operating loss carryforwards	13,200,000	11,100,000
Expire from 2030 to 2038 [Member]
Operating loss carry-forwards subject to expiration	8,000,000
Section 382 [Member]
Federal net operating loss carry-forwards	$ 28,200,000	28,200,000
Income tax examination, description	In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s net operating loss carryforwards are subject to annual limitations due to several greater than 50% ownership changes.
Deferred tax assets, operating loss carryforwards	$ 9,600,000	$ 9,600,000

SCHEDULE OF NET LEASE COST AND

SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease cost (cost resulting from lease payments)	$ 163,132	$ 158,372
Net lease cost	163,132	158,372
Operating lease - operating cash flows (fixed payments)	163,132	158,372
Operating lease - operating cash flows (liability reduction)	119,055	101,190
Non-current leases - right of use assets	241,760	357,805
Current liabilities - operating lease liabilities	139,328	119,055
Non-current liabilities - operating lease liabilities	$ 162,317	$ 301,645

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES (Details)	Dec. 31, 2022 USD ($)
Leases
2022	$ 168,028
2023	173,060
Total future minimum lease payments	341,088
Amount representing interest	(39,443)
Present value of net future minimum lease payments	$ 301,645

LEASES (Details Narrative)

LEASES (Details Narrative)	1 Months Ended	12 Months Ended
	Jun. 30, 2019 USD ($)	Dec. 31, 2022 USD ($) ft²
Weighted average incremental borrowing rate		12%
Melville Lease [Member]
Area of land | ft²		6,800
Lease description	the Company exercised its option to extend the Melville Lease and entered into a lease amendment with the lessor whereby the five-year extension term commenced	The Melville Lease was scheduled to expire in March 2020 (subject to extension at the option of the Company for a period of five years) and provided for an annual base rental during the initial term ranging between $132,600 and $149,260.
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 ($)		12 Months Ended
	Feb. 17, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Shares options, granted		25,000	838,550
Subsequent Event [Member] | Equity Option [Member]
Subsequent Event [Line Items]
Estimated fair value of granted	$ 1,745,000
Recognized stock-based compensation expense percentage	562,500%
Subsequent Event [Member] | Officers [Member]
Subsequent Event [Line Items]
Shares options, granted	400,357
Vested and exercisable percentage	50%
Remaining percentage of options vested	50%
Subsequent Event [Member] | Board And Scientific Advisory [Member]
Subsequent Event [Line Items]
Shares options, granted	228,660