Icagen 10-Q 19 Feb 20 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Feb. 14, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Icagen, Inc.
Entity Central Index Key	0001518520
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		6,393,107
Entity File Number	000-54748
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash	$ 2,150,043	$ 4,119,058
Accounts receivable, net	923,676	2,051,329
Inventory	172,796	62,792
Prepaid expenses and other current assets	146,270	110,653
Total Current Assets	3,392,785	6,343,832
Non-Current Assets
Intangibles, net	6,880,185	7,048,923
Plant and equipment, net	1,955,147	1,982,845
Right of use assets, net	557,838
Deposits	259,599	239,987
Total Non-Current Assets	9,652,769	9,271,755
Total Assets	13,045,554	15,615,587
Current Liabilities
Accounts payable	2,395,717	1,721,812
Other payables and accrued expenses	1,417,871	922,457
Deferred revenue	2,006,876	1,756,878
Deferred purchase consideration	3,100,000	2,450,000
Bridge notes payable, related party	300,000	254,641
Short-term portion of term loan payable	6,834,194
Short term loan payable	259,958
Finance lease liability	564,257	49,952
Operating lease liability	192,875
Accrued interest	363,624	224,475
Dividends payable	505,392	224,855
Total Current Liabilities	17,940,764	7,605,070
Non-Current Liabilities
Deferred purchase consideration, net	5,578,470	6,131,739
Finance lease liability	117,617	18,861
Operating lease liability	367,936
Subordinated promissory note payable, net	13,651
Term loan payable, net	7,303,738	12,705,696
Deferred revenue	2,083,331	3,333,332
Derivative liability	6,004,480	5,178,598
Total Non-Current Liabilities	21,469,223	27,368,226
Total Liabilities	39,409,987	34,973,296
Stockholders' Deficit
Preferred stock, $0.001 par value, 10,000,000 shares authorized, 400,000 shares designated as Series A Preferred Stock and unissued, 3,000,000 shares designated as Series B Preferred stock and unissued, 4,742,857 shares designated as Series C Preferred Stock and 1,857,143 undesignated and unissued
Series C Preferred Stock, $0.001 par value, 4,742,857 shares designated, 1,542,835 and 799,989 shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively. (Liquidation preference $8,099,884)	1,543	800
Common stock, $0.001 par value; 50,000,000 shares authorized, 6,720,107 shares issued and 6,393,107 outstanding as of September 30, 2019 and December 31, 2018.	6,392	6,392
Additional paid-in-capital	31,787,852	27,657,098
Treasury stock, at cost: 327,000 shares of common stock as of September 30, 2019 and December 31, 2018.	(237)	(237)
Accumulated deficit	(58,159,983)	(47,021,762)
Total Stockholder's Deficit	(26,364,433)	(19,357,709)
Total Liabilities and Stockholders' Deficit	$ 13,045,554	$ 15,615,587

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock undesignated and unissued shares	1,857,143	1,857,143
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	6,720,107	6,720,107
Common stock, shares outstanding	6,393,107	6,393,107
Treasury stock, shares	327,000	327,000
Series A Preferred Stock
Preferred stock designated shares	400,000	400,000
Series B Preferred stock
Preferred stock designated shares	3,000,000	3,000,000
Series C Preferred Stock
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1,542,835	799,989
Preferred stock, shares outstanding	1,542,835	799,989
Preferred stock designated shares	4,742,857	4,742,857
Liquidation preference	$ 8,099,884	$ 8,099,884

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue	$ 3,599,372	$ 3,007,928	$ 10,965,410	$ 10,465,046
Cost of sales	3,109,302	1,377,571	8,078,648	6,898,815
Gross profit	490,070	1,630,357	2,886,762	3,566,231
Operating expenses:
Selling, general and administrative expenses	2,123,830	2,382,648	7,878,300	8,023,292
Depreciation	323,887	364,712	1,151,428	1,190,442
Amortization	56,246	56,246	168,738	168,738
Total Operating expenses	2,503,963	2,803,606	9,198,466	9,382,472
Operating loss	(2,013,893)	(1,173,249)	(6,311,704)	(5,816,241)
Other (expense) income
Other income	878	118,834	2,477	125,218
Gain on debt extinguishment		495,783		495,783
Other expense	(40,000)	(572,524)	(40,000)	(572,524)
Interest expense	(3,783,604)	(815,238)	(5,349,510)	(2,366,170)
Derivative liability movement	129,033	(300,665)	841,053	(1,346,202)
Total other expense	(3,693,693)	(1,073,810)	(4,545,980)	(3,663,895)
Net loss before income tax	(5,707,586)	(2,247,059)	(10,857,684)	(9,480,136)
Income tax
Net loss	(5,707,586)	(2,247,059)	(10,857,684)	(9,480,136)
Preferred stock dividend	(113,918)	(80,548)	(280,537)	(140,088)
Net loss available to common stockholders	$ (5,821,504)	$ (2,327,607)	$ (11,138,221)	$ (9,620,224)
Net Loss Per Share - Basic and Diluted	$ (0.91)	$ (0.36)	$ (1.74)	$ (1.50)
Weighted Average Number of Shares Outstanding - Basic and Diluted	6,393,107	6,393,107	6,393,107	6,393,107

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Stockholders’ Deficit - USD ($)	Preferred Stock Subscription Receipts	Preferred Stock	Common Stock	Treasury Stock Amount	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2017			$ 6,392	$ (237)	$ 25,084,252	$ (33,757,671)	$ (8,667,264)
Beginning balance, shares at Dec. 31, 2017			6,393,107
Stock option based compensation					153,908		153,908
Subscription receipts for Series C Preferred stock	500,000						500,000
Net loss						(3,732,441)	(3,732,441)
Ending balance at Mar. 31, 2018	500,000		$ 6,392	(237)	25,238,160	(37,490,112)	(11,745,797)
Ending balance, shares at Mar. 31, 2018			6,393,107
Stock option based compensation					151,712		151,712
Series C Preferred stock issued	(500,000)	$ 600			2,099,400		1,600,000
Series C Preferred stock issued, shares		599,991
Fair value of Series C Preferred warrants issued					(1,386,699)		(1,386,699)
Net loss						(3,500,636)	(3,500,636)
Series C Preferred Stock dividends						(59,540)	(59,540)
Ending balance at Jun. 30, 2018		$ 600	$ 6,392	(237)	26,102,573	(41,050,288)	(14,940,960)
Ending balance, shares at Jun. 30, 2018		599,991	6,393,107
Stock option based compensation					151,713		151,713
Series C Preferred stock issued		$ 200			699,800		700,000
Series C Preferred stock issued, shares		199,997
Fair value of Series C Preferred warrants issued					(471,966)		(471,966)
Fair value of bridge note warrants issued					116,485		116,485
Net loss						(2,247,059)	(2,247,059)
Series C Preferred Stock dividends						(80,548)	(80,548)
Ending balance at Sep. 30, 2018		$ 800	$ 6,392	(237)	26,598,605	(43,377,895)	(16,772,335)
Ending balance, shares at Sep. 30, 2018		799,988	6,393,107
Beginning balance at Dec. 31, 2018		$ 800	$ 6,392	(237)	27,657,098	(47,021,762)	(19,357,709)
Beginning balance, shares at Dec. 31, 2018		799,989	6,393,107
Stock option based compensation					263,938		263,938
Net loss						(2,753,653)	(2,753,653)
Series C Preferred Stock dividends						(82,849)	(82,849)
Ending balance at Mar. 31, 2019		$ 800	$ 6,392	(237)	27,921,036	(49,858,264)	(21,930,273)
Ending balance, shares at Mar. 31, 2019		799,989	6,393,107
Stock option based compensation					938,166		938,166
Net loss						(2,396,445)	(2,396,445)
Series C Preferred Stock dividends						(83,770)	(83,770)
Ending balance at Jun. 30, 2019		$ 800	$ 6,392	(237)	28,859,202	(52,338,479)	(23,472,322)
Ending balance, shares at Jun. 30, 2019		799,989	6,393,107
Stock option based compensation					329,424		329,424
Series C Preferred stock issued		$ 743			2,599,226		2,599,969
Series C Preferred stock issued, shares		742,846
Net loss						(5,707,586)	(5,707,586)
Series C Preferred Stock dividends						(113,918)	(113,918)
Ending balance at Sep. 30, 2019		$ 1,543	$ 6,392	$ (237)	$ 31,787,852	$ 58,159,983	$ (26,364,433)
Ending balance, shares at Sep. 30, 2019		1,542,835	6,393,107

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (10,857,684)	$ (9,480,136)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation expense	1,151,428	1,190,442
Amortization expense	168,738	168,738
Stock based compensation charge	1,531,528	457,333
Amortization of debt discount	1,706,706	1,017,408
Gain on extinguishment of debt		(495,783)
Derivative liability movements	(841,053)	1,346,202
Value of series C preferred stock expensed as interest expense	99,969
Value of derivative liability expensed as interest expense	1,666,935
Imputed interest	207,535	224,307
Changes in operating assets and liabilities
Accounts receivable	1,127,653	(158,218)
Inventory	(110,004)	26,669
Prepaid expenses and other current assets	(35,617)	(2,717)
Right of use asset	(557,838)
Accounts payable	673,901	604,446
Deferred revenues	(1,000,003)	(89,584)
Right of use liability	560,811
Other payables and accrued expenses	665,392	(1,006,331)
CASH USED IN OPERATING ACTIVITIES	(3,841,603)	(6,197,224)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payment of deferred purchase consideration	(100,000)	(150,000)
Purchase of plant and equipment	(1,123,729)	(715,466)
Deposits paid	(19,612)
NET CASH USED IN INVESTING ACTIVITIES	(1,243,341)	(865,466)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from term loan	2,000,000	15,250,000
Repayment of convertible loan		(10,000,000)
Proceeds from promissory notes	500,000
Proceeds from bridge note		500,000
Capital raising fee	5,319	(962,162)
Fees paid on extinguishment of debt		(207,000)
Proceeds from the sale of Series C Convertible Preferred Stock		2,800,000
Asset funding advanced	655,133
Repayment of Asset financing	(44,523)	(127,514)
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,115,929	7,253,324
NET (DECREASE) INCREASE IN CASH	(1,969,015)	190,634
CASH AT BEGINNING OF PERIOD	4,119,058	2,763,596
CASH AT END OF PERIOD	2,150,043	2,954,230
CASH PAID FOR INTEREST AND TAXES:
Cash paid for income taxes
Cash paid for interest	1,500,718	1,055,426
NON-CASH INVESTING AND FINANCING ACTIVITIES
Value of series C preferred stock issued concurrent with term loans	2,000,000
Value of series C preferred stock issued concurrent with promissory notes	500,000
Value of warrants issued concurrent with Series C Preferred shares		1,858,663
Value of warrants issued concurrent with bridge notes		116,485
Value of warrants issued on term debt		1,746,065
Extinguishment of derivative liability and unamortized debt discount on convertible debt		$ 3,890,826

General Information

General Information	9 Months Ended
	Sep. 30, 2019
General Information [Abstract]
GENERAL INFORMATION	1. GENERAL INFORMATION Icagen, Inc. ("the Company", "we", "us", "our") is a Delaware corporation. The principal office is located in Durham, North Carolina. The Company was incorporated in November 2003. Icagen is a drug discovery company with a focus in Neuroscience and Rare Disease. The Icagen platform is unique as it integrates the Company's current state of the art drug discovery engine along with an artificial intelligence (AI) computational platform that enables an accelerated path to drug discovery. The Company's team is comprised of pharmaceutical and biotechnology leadership with extensive industry knowledge and experience with a successful track record of moving molecules through pre-clinical and clinical development. The Company's scientific team is derived from two key acquisitions of drug discovery experts in Neuroscience (the "Pfizer Acquisition") and Rare Disease (the "Sanofi Acquisition"). The Company's business model is focused on research collaborations and partnerships with large pharmaceutical and biotechnology companies and foundations who it partners with to support the discovery and development of innovative pharmaceuticals. These revenue-generating partnerships provide current funding for drug discovery services provided while the Company's co-owned pipeline of drug candidates provides the potential of additional significant long-term upside through milestone and royalty payments in new partnerships. The development and commercialization expense of these assets is being partially funded by the Company's partners. In addition, the Company also retains a CRO-based fee-for-service revenue stream as a component of the business model. In May 2018, the Company announced its first such collaboration with the Cystic Fibrosis Foundation to discover therapies to treat cystic fibrosis and in December 2018, it announced its second such collaboration with F. Hoffmann-La Roche Ltd and Hoffmann-La Roche Inc. (collectively, "Roche") to discover therapies for certain neurological diseases. The Company currently operates out of two sites, one in Durham, North Carolina ("Icagen NC") and the other in Tucson, Arizona (the "Tucson Facility"). The teams in North Carolina and Arizona have extensive experience over the last 20 plus years performing drug discovery within Pfizer, Inc. ("Pfizer") and Sanofi US Inc. ("Sanofi"), respectively, advancing molecules through pre-clinical development with numerous molecules entering clinical development. At Icagen NC, which the Company began to operate in July 2015, it has a leading biology expertise focused on ion channels which are important targets in neuroscience. Icagen NC also houses the XRpro® technology. The XRPro technology is an x-ray fluorescence technology that delivers transporter screening to detect and quantitatively analyze the x-ray signature of elements with an atomic number greater than 12. More specifically, the Company's capabilities in Icagen NC include a focus on ion channels and transporters, HTS and lead optimization, ion channels, assay development and x-ray fluorescence-based assays. At the Tucson Facility, which the Company acquired in July 2016, it has leading biology expertise and platform capabilities in Rare Diseases, in silico and computational applications and integrated drug discovery. The Tucson Facility provides capacity in cell models, human biomarkers, and primary human cell and stem cell-based assays. In addition, the Tucson Facility provides compound management services, HTS and Hit identification, in vitro pharmacology, medicinal chemistry, computational chemistry and ADME. The Tucson Facility also features high volume biology with a flexible robotic infrastructure capable of performing high throughput screening in ultra-high 1536 format, enhancing the Company's depth of expertise running programs in a highly specialized, efficient and cost-effective manner. This enables the Company to offer a broad range of integrated drug discovery services in a growing market. The extensive integrated drug discovery platform and technologies at the Tucson Facility enable the Company to utilize its biology expertise at both Icagen NC and the Tucson Facility to accelerate drug discovery for challenging, but innovative programs and identify quality leads faster.

Accounting Policies and Estimat

Accounting Policies and Estimates	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
ACCOUNTING POLICIES AND ESTIMATES	2. ACCOUNTING POLICIES AND ESTIMATES Basis of presentation The (a) unaudited condensed consolidated balance sheets as of September 30, 2019, which have been derived from the unaudited condensed consolidated financial statements, and as of December 31, 2018, which have been derived from audited consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, statements of stockholders' deficit and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of results that may be expected for the year ending December 31, 2019. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission ("SEC") on April 12, 2019. All amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) unless stated otherwise. Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries in which it has at least a majority voting interest. All significant inter-company accounts and transactions have been eliminated in the unaudited condensed consolidated financial statements. The entities included in these unaudited condensed consolidated financial statements are as follows: Icagen, Inc. - Parent Company Icagen Corp - Wholly owned subsidiary Icagen-T, Inc. - wholly owned subsidiary Caldera Discovery, Inc. - Wholly owned subsidiary XRpro Sciences, Inc. - Wholly owned subsidiary Estimates The preparation of these unaudited condensed consolidated financial statements in accordance with US GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. The Company continually evaluates its estimates, including those related to bad debts and recovery of long-lived assets. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to the Company's reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the unaudited condensed consolidated financial statements. Significant estimates include the allowance for doubtful accounts, the useful life of plant and equipment and intangible assets, the valuation of certain assets and intangibles acquired from Pfizer, Inc., the assumptions used to calculate fair value of warrants and options granted, in addition to assumptions used to calculate the value of the derivative liability and assumptions used in assessing impairment of long-term assets. Fair value of financial instruments The Company adopted the guidance of ASC 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: ● Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash, accounts receivable, loans payable, accounts payable and accrued expenses approximate their fair market value based on the short-term maturity of these instruments. A financial asset or liability's classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company had recorded a derivative liability for its warrants which contain a cash settlement option upon the occurrence of a fundamental event. The derivative liability measured at fair value using unobservable inputs (Level 3) amounted to $6,004,480 as of September 30, 2019. ASC 825-10 " Financial Instruments Concentrations of credit risk The Company's operations are carried out in the USA. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environment in the USA and by the general state of the economy. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things. The Company maintains cash with major financial institutions. The Federal Deposit Insurance Corporation ("FDIC") provides insurance coverage for deposits of corporations, the current limit of coverage is $250,000. As a result of this coverage the Company cash balances of $1,487,230 are not covered by the FDIC as of September 30, 2019. Concentration of major customers The Company derives its revenues from commercial pharmaceutical and biotechnology companies. The commercial revenues are currently from several major pharmaceutical companies and smaller biotechnology and pharmaceutical companies. The Company derived 81.0% of its commercial revenues from four customers during the nine months ended September 30, 2019. During the nine months ended September 30, 2018 the Company derived 71.0% of its commercial revenue from four major customers. The Company continues its attempts to diversify its customer base. Total revenue by customer type are as follows: Three months ended Nine months ended September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Commercial revenue $ 3,483,867 $ 3,007,928 $ 10,660,330 $ 10,465,046 Government grants 115,505 - 305,080 - $ 3,599,372 $ 3,007,928 $ 10,965,410 $ 10,465,046 Accounts receivable and other receivables The Company has a policy of reserving for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. As a basis for accurately estimating the likelihood of collection of the Company's accounts receivable, it considers a number of factors when determining reserves for uncollectable accounts. The Company believes that it uses a reasonably reliable methodology to estimate the collectability of its accounts receivable. The Company reviews its allowances for doubtful accounts on a regular basis. The Company also considers whether the historical economic conditions are comparable to current economic conditions. If the financial condition of its customers or other parties that it has business relations with were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The balance of the receivables provision as at September 30, 2019 and December 31, 2018 was $0. The amount charged to bad debt provision for the three and nine months ended September, 2019 and 2018 was $0. Revenue recognition The Company's revenue recognition policy is consistent with the requirements of FASB ASC 606, Revenue. The Company has analyzed its revenue transactions pursuant to ASC 606, Revenue, and it has no material impact as a result of the transition from ASC 605 to ASC 606. The Company's revenues are recognized when control of the promised services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services, as defined below. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: i. identify the contract with a customer; ii. identify the performance obligations in the contract; iii. determine the transaction price; iv. allocate the transaction price to performance obligations in the contract; and v. recognize revenue as the performance obligation is satisfied. Revenue sources consist of commercial revenues, deferred revenue, multi-element collaboration agreements and government grants and contracts. 1) Commercial revenues The Company enters into fixed fee commercial development contracts that are associated with the delivery of feasible research on drug candidates and the development of drug candidates. Revenue under these contracts is generally recognized upon delivery or as the development is performed. 2) Deferred revenue The Company received and will receive certain revenue in advance of services delivered. This revenue is deferred and only recognized when services have been performed in terms of master services agreements entered into with customers, together with their associated Statements of Work. 3) Multi-element collaboration agreements The Company has entered into multiple-element collaboration contracts with customers and has determined that the different revenue generating elements embodied in these contracts are separable and there is sufficient evidence of the fair value of each element to account for these contract elements separately. These contracts elements include: i. Upfront payments The Company receives upfront revenue payments, generally upon entering into a collaboration agreement, these revenues are recognized over the expected initial contract timeline as outlined in the collaboration agreement. ii. FTE based research payments The Company receives ongoing revenue for FTE based time spent on the collaboration projects, this revenue is recognized as the services are rendered. iii. Development milestones Revenue contingent upon the achievement of certain agreed upon development milestones is recognized in the period that the development milestone is achieved. The achievement of a development milestone is when the Company's collaboration partner agrees that the requirements stipulated in the agreement have been met. iv. Sales based events Revenue based on the achievement of certain calendar year net sales is recognized in the period that the sales achieved by the Company's collaboration partner reach the thresholds as laid out in the agreement. v. Royalties earned Royalties are earned at varying percentages of net product sales for certain periods as defined in the Company's collaboration agreements, these royalties are recognized as revenue in the period in which a royalty report is received from the Company's collaboration partners. 4) Government grants and contracts The Company generally uses the cost-to-cost measure of progress for all its government contracts, unless it believes another measure will produce a more reliable result. The Company believes that the cost-to-cost measure is the best and most reliable performance indicator of progress on its government contracts as all its contract estimates are based on costs that it expects to incur in performing its government contracts and it has not experienced any significant variations on estimated to actual costs to date. Under the cost-to-cost measure of progress, the extent of progress towards completion is based on the ratio of costs incurred-to-date to the total estimated costs at the completion of the government contract. Revenues, including estimated fees or profits are recorded as costs are incurred. When estimates of total costs to be incurred on a contract exceed total estimates of revenue to be earned, a provision for the entire loss on the contract is recorded in the period the loss is determined. Research and development The remuneration of the Company's research and development staff, materials used in internal research and development activities, and payments made to third parties in connection with collaborative research and development arrangements, are all expensed as incurred. Where the Company makes a payment to a third party to acquire the right to use a product formula which has received regulatory approval, the payment is accounted for as the acquisition of a license or patent and is capitalized as an intangible asset and amortized over the shorter of the license period or the patent life. The amount expensed for unrecovered research costs, included in selling, general and administrative expenses during the three and nine months ended September 30, 2019 was $115,975 and $1,440,851, and for the three and nine months ended September 30, 2018 was $696,823 and $2,232,601, respectively. Net loss per share Basic net loss per share is computed on the basis of the weighted average number of common stock outstanding during the period. Diluted net loss per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net income (loss) per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, "in-the money" options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share). Related parties Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged. Derivative liabilities The Company has derivative financial instruments as of September 30, 2019 and December 31, 2018. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re- measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option and warrants 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. The Black-Scholes option valuation model was used to estimate the fair value of the warrants. The model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time, of other comparative securities, equal to the weighted average life of the options. Conversion options are recorded as debt discount and are amortized as interest expense over the life of the underlying debt instrument using the effective interest method. Inventory Inventory consists of consumables utilized in the Company's research activities. These consumable inventories are valued at the lower of cost or net realizable value. Adoption of Accounting Standards In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU"), No. 2016-02, Leases (Topic 842) (ASC 842) The amendments in this update establish a comprehensive new lease accounting model. The new standard: (a) clarifies the definition of a lease; (b) requires a dual approach to lease classification similar to current lease classifications; and (c) causes lessees to recognize leases on the balance sheet as a lease liability with a corresponding right-of-use asset for leases with a lease-term of more than twelve months. The new standard is effective for fiscal years and interim periods beginning after December 15, 2018, with early adoption permitted. A modified retrospective transition approach is required for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, including a number of optional practical expedients that entities may elect to apply. In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, an update which provides another transition method, the prospective transition method, which allows entities to initially apply the new lease standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company adopted the new standard on January 1, 2019 using the prospective transition method. The Company has identified all leases and reviewed the leases to determine the impact of ASC 842 on its consolidated financial statements. The Company has elected to apply the practical expedient to certain classes of leases, whereby the separation of components of leases into lease and non-lease components is not required and all of the practical expedients to all leases, which include not reassessing (1) whether any expired or existing contracts are or contain leases, (2) lease classification for any expired or existing leases, and (3) initial direct costs for any existing leases. The adoption of the new standard resulted in the recording of a right-of-use asset and a lease liability on the consolidated balance sheet on January 1, 2019 of $59,682 and the subsequent amortization of the asset and the lease liability of $59,682. The adoption of ASU 2016-02, as amended, has had no impact on the unaudited condensed consolidated statements of operations or unaudited condensed consolidated statements of cash flows. Recent accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) The Amendments in this update reduce the complexity in accounting for income taxes by removing certain exceptions to accounting for income taxes and deferred taxes and simplifying the accounting treatment of franchise taxes, a step up in the tax basis of goodwill as part of business combinations, the allocation of current and deferred tax to a legal entity not subject to tax in its own financial statements, reflecting changes in tax laws or rates in the annual effective rate in interim periods that include the enactment date and minor codification improvements. This ASU is effective for fiscal years and interim periods beginning after December 15, 2020. The effects of this ASU on the Company's financial statements is not considered to be material. The FASB issued several updates during the period, none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the unaudited condensed consolidated financial statements upon adoption. Reclassification of prior year presentation Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2019
Going Concern [Abstract]
GOING CONCERN	3. GOING CONCERN As shown in the accompanying unaudited condensed consolidated financial statements, the Company incurred a net loss of $10,857,684 for the nine months ended September 30, 2019 and a net loss of $13,039,313 for the year ended December 31, 2018. As of September 30, 2019, and December 31, 2018 the Company had accumulated deficits of $58,159,983 and $47,021,762, respectively. The Company's working capital position has changed from a deficit of $1,261,238, including deferred revenue of $1,756,878 as of December 31, 2018, to a deficit of $14,547,979, including Term Loans advanced to the Company of a net $6,834,194 classified as current as these Term loans are under forbearance agreements until March 15, 2020, as disclosed in note 13 and 26 below, and including the current portion of deferred revenue of $2,006,876 as of September 30, 2019. The current portion of deferred revenue includes an upfront payment on a collaboration agreement of $1,666,668. The Company's working capital is insufficient to meet its short-term cash requirements and fund any future operating losses. These operating losses create an uncertainty about the Company's ability to continue as a going concern. The Company's plan, through the acquisition of the assets of Sanofi and Pfizer Research and the continued promotion of its services to existing and potential customers is to generate sufficient revenues to cover its anticipated expenses. The factors mentioned above raise substantial doubt about the Company's ability to continue as a going concern for the next twelve month period from February 14, 2020, although no assurances can be given as to the Company's ability to deliver on its revenue plans, or that unforeseen expenses may arise, the management of the Company believes that the revenue to be generated from operations together with additional issuances of equity or other potential financing will provide the necessary funding for the Company to continue as a going concern. The unaudited condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company is economically dependent upon future capital or financing to fund ongoing operations.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
INVENTORY	4. INVENTORY Inventory represents the value of certain consumables utilized in the Company's biological screening processes. These consumables are purchased in bulk and expensed as they are utilized.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	5. PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, 2018 Prepaid insurance $ 69,777 $ 35,723 Prepaid maintenance 72,742 73,992 Prepaid subscriptions 3,751 938 $ 146,270 $ 110,653

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	6. INTANGIBLE ASSETS a. Cell lines and discovery platform The Company has established a core set of technologies for the discovery of drugs that act upon ion channel targets. All of the assets acquired were developed internally and are based upon its ion channel platform and include the following acquired components: ● Extensive cell line and plasmid repositories ● Technologies including HTS, electrophysiology, informatics, in vitro and in vivo ADME, animal efficacy and safety models. The value placed on these individual components is $5,000,500 for cell lines and $1,450,500 for the discovery platform, no initial value has been ascribed to plasmid repositories due to the commodity nature of these plasmids. The useful life ascribed to the cell lines is indefinite due to the proprietary nature of these internally generated cell lines and will be tested for impairment on a regular basis and the useful life of the acquired discovery platform is expected to be ten years based on the Company's internal experience on the usefulness of internally generated procedures and protocols used in ion channel drug discovery procedures. The cell lines and discovery platform will be considered for impairment on a regular basis. b. Trade name and trademarks Pursuant to the terms of the purchase agreement entered into between the Company and Pfizer Research, the name and all rights to the name of Icagen were assigned to the Company. The use of this name, which was the original name of the publicly traded company acquired by Pfizer Research in 2011, has significant value and is a well-known industry name. The value placed on the trade name and trademarks acquired is $637,500. The useful life of the trade name and trademarks is indefinite and will be tested for impairment on a regular basis. c. Assembled workforce In terms of the purchase agreement entered into between the Company and Pfizer Research, the Company agreed to retain the services of the scientific personnel who have extensive knowledge and experience in ion channel research and services. This workforce was originally acquired by Pfizer Research and prior to that had worked for the original Icagen company. The value placed in the assembled workforce acquired is $282,500, the useful life is expected to be ten years based on the Company's estimate of the useful life of current knowledge and the rate of evolution within the industry. d. Patents The patents the Company holds and pending patent applications consist of the following: ● Method for Detecting Binding Events Using Micro X-Ray Fluorescence Spectrometry, which includes an issued U.S. patent that is expected to expire in about 2021; ● Flow Method and Apparatus for Screening Chemicals Using Micro X-Ray Fluorescence, which includes issued patents in the U.S., Europe, Japan and Singapore, such patents are expected to expire in 2022; ● Method and Apparatus for Detecting Chemical Binding, which includes about 10 issued patents in the U.S., Europe, Japan and Singapore; such patents are expected to expire in 2023; ● Drug Development and Manufacturing, which includes an issued U.S. patent that is expected to expire in about 2021; ● Advanced Drug Development and Manufacturing, which includes about 20 issued foreign patents, in Europe, Japan, and Hong Kong, expected to expire in about 2026, and a pending application in the U.S. which, if issued, is expected to expire between 2021-2026; ● Well Plate/Apparatus for Preparing Samples for Measurement by X-Ray Fluorescence Spectrometry, which includes over 15 issued patents in the U.S. Europe, and Japan, which are expected to expire in about 2028, and a pending application in the U.S. which, if issued, is also expected to expire in 2028; ● Method and Apparatus for Measuring Protein Post Translational Modification, which includes a patent issued in Japan, which is expected to expire in about 2028 and pending applications in U.S. and Japan, which, if issued, are also expected to expire in about 2028; ● Method and Apparatus for Measuring Analyte Transport Across Barriers, which includes 3 issued U.S. patents and issued patents in China and Hong Kong, which are expected to expire in about 2030/2031, and pending applications in U.S., Europe, and China, which, if issued, are also expected to expire in about 2030; and ● Method for Analysis Using X-Ray Fluorescence, which includes 4 issued U.S. patents, which is expected to expire in 2031, and a pending U.S. patent application which, if issued, is expected to expire in 2031. Intangible assets consist of the following: September 30, 2019 December 31, 2018 Cost Accumulated amortization and Net book value Net book value Cell lines $ 5,153,664 $ (153,164 ) $ 5,000,500 $ 5,000,500 Discovery platform 1,450,500 (616,463 ) 834,037 942,825 Trade names and trademarks 637,500 - 637,500 637,500 Assembled workforce 282,500 (120,062 ) 162,438 183,625 Patents 972,000 (726,290 ) 245,710 284,473 $ 8,496,164 $ (1,615,979 ) $ 6,880,185 $ 7,048,923 The aggregate amortization expense charged to operations was $56,246 for the three months ended September 30, 2019 and 2018 and $168,738 for the nine months ended September 30, 2019 and 2018. Amortization expense for future periods is summarized as follows: Remainder of 2019 $ 56,246 2020 224,984 2021 224,984 2022 224,984 2023 and thereafter 510,987 Total $ 1,242,185

Plant and Equipment

Plant and Equipment	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT	7. PLANT AND EQUIPMENT Plant and equipment consists of the following: September 30, 2019 December 31, 2018 Cost Accumulated depreciation and impairment Net book Net book Laboratory equipment $ 3,265,818 $ (1,691,978 ) $ 1,573,840 $ 1,248,268 Computer software 1,477,117 (1,150,002 ) 327,115 648,578 Computer equipment 118,355 (86,036 ) 32,319 44,234 Leasehold improvements 75,511 (53,638 ) 21,873 41,765 $ 4,936,801 $ (2,981,654 ) $ 1,955,147 $ 1,982,845 The aggregate depreciation charge to operations was $323,887 and $364,712 for the three months ended September 30, 2019 and 2018, respectively and $1,151,428 and $1,190,442 for the nine months ended September 30, 2019 and 2018, respectively. The depreciation policies followed by the Company are described in Note 2.

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	8. LEASES Adoption of ASC Topic 842, "Leases" On January 1, 2019, the Company adopted Topic 842 using the modified retrospective method applied to leases that were in place as of January 1, 2019. Results for reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts are not adjusted and continue to be reported in accordance with the Company's historic accounting under Topic 840. The Company's portfolio of leases contains both finance and operating leases that relate primarily to real estate agreements and office equipment agreements. Substantially all of the value of the Company's lease portfolio relates to a real estate sub-lease agreement that was entered into in July 2016. Practical Expedients and Elections The Company elected the package of practical expedients permitted under the transition guidance, which allowed the Company to carryforward its historical lease classification, the Company's assessment on whether a contract is or contains a lease, and its initial direct costs for any leases that exist prior to adoption of the new standard. The Company also elected to combine lease and non-lease components on the office equipment leases and elected the short-term lease recognition exemption for all leases that qualify. Discount Rate To determine the present value of minimum future lease payments for operating leases at January 1, 2019, the Company was required to estimate a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment (the "incremental borrowing rate" or "IBR"). Operating leases Property leases The Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the 5/1 ARM rate and applied a premium factor based on the Company's present financial position and emerging growth status, the Company determined that 6.14% was an appropriate incremental borrowing rate to apply to its real-estate operating lease. The Company entered into a new property lease with effect from April 30, 2019 and determined an appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the average of the 5/1 ARM rate including an applied a premium factor based on the Company's present financial position, and the Company's current borrowing rate provided by third party lenders, the Company determined that 9.78% was an appropriate incremental borrowing rate to apply to its real-estate operating lease. Office equipment leases The Company determined the appropriate IBR by calculating the rate implicit in the agreement based on the cost of the equipment, if purchased outright, the expected residual value and the term of the lease installments. The interest rate implicit in these agreements ranged from 23% to 50%. The weighted average discount rates for the office equipment operating leases was 43.1%. Finance Leases Laboratory equipment leases The Company has financed several items of laboratory equipment through vendor financing. The appropriate IBR was calculated by using the rates implicit in the agreements based on the cost of the equipment, the finance lease term and the regular installments due. The weighted average discount rates for operating and finance leases are as follows: Operating leases 9.0 % Finance leases 8.8 % Right of use assets Right of use assets are included in the unaudited condensed consolidated Balance Sheet are as follows: September 30, Non-current assets Right of use assets, operating leases, net of amortization $ 557,838 Right of use assets, finance leases, net of depreciation – included in plant and equipment $ 617,800 The Company acquired laboratory equipment on January 24, 2019 for a purchase consideration of $613,958 and a two year maintenance contract associated with the equipment of $50,341 in terms of a deferred purchase arrangement. The total amount funded by the vendor was $655,133 repayable in twenty-four equal monthly installments of $29,965. Total Lease Cost Individual components of the total lease cost incurred by the Company is as follows: Nine months ended 2019 Operating lease expense $ 156,705 Finance lease expense Depreciation of capitalized finance lease assets 88,119 Interest expense on finance lease liabilities 37,666 Total lease cost $ 282,490 Depreciation of assets held under finance leases is included in depreciation expense. Minimum rental payments under operating leases are recognized on a straight-line basis over the term of the lease. Maturity of Leases Finance lease liability The amount of future minimum lease payments under finance leases are as follows: Amount Remainder of 2019 $ 337,862 2020 378,827 2021 29,965 Total undiscounted minimum future lease payments 746,654 Imputed interest (64,780 ) Total finance lease liability $ 681,874 Disclosed as: Current portion $ 564,257 Non-current portion 117,617 $ 681,874 Maturity of Leases (continued) Operating lease liability The amount of future minimum lease payments under operating leases are as follows: Amount Remainder of 2019 $ 61,653 2020 242,166 2021 247,264 2022 83,231 Total undiscounted minimum future lease payments 634,314 Imputed interest (73,503 ) Total operating lease liability $ 560,811 Disclosed as: Current portion $ 192,875 Non-current portion 367,936 $ 560,811

Other Payables and Accrued Expe

Other Payables and Accrued Expenses	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED EXPENSES	9. OTHER PAYABLES AND ACCRUED EXPENSES September 30, 2019 December 31, 2018 Bonus accrual $ 767,863 $ 508,550 Payroll liabilities 165,600 275,001 Severance cost accrual - 30,541 Other 484,408 108,365 $ 1,417,871 $ 922,457 The Company accrues for bonus accruals in anticipation of making payments based on the achievement of pre-determined goals. On September 7, 2018, the Company restructured its management team and streamlined operations at its Tucson Facility, thereby reducing head count by a total of nine people. The Company provided severance packages to these employees based on written agreements entered into. The severance costs are amortized over the severance payment period which expired on January 31, 2019.

Deferred Revenue

Deferred Revenue	9 Months Ended
	Sep. 30, 2019
Deferred Revenue Disclosure [Abstract]
DEFERRED REVENUE	10. DEFERRED REVENUE Deferred revenue consists of the following: Revenue received in advance from customers Payments received in advance from customers in terms of the MSA agreements entered into with customers, including the MSA agreement, and amendment thereto, entered into with Sanofi on July 15, 2016 and July 15, 2019, respectively, and the up-front payments received from the Company's collaboration customers. Revenue is recognized on a monthly basis upon agreed rates for the number of employees assigned to certain Sanofi projects and is offset against the payments received from Sanofi in terms of the agreed upon payment schedule, the remaining excess payments received is deferred revenue and is expected to be realized within a 9 month period. Upfront payments from license agreement The Company entered into a license agreement with F. Hoffmann-La Roche Ltd. ("Roche"), on December 4, 2018, whereby, in terms of the agreement Roche paid the Company an upfront payment of $5,000,000. This upfront payment is recognized as revenue over the initial contact timeline as outlined in the license agreement. The license agreement entered into with Roche is a multiple-element license agreement that has different revenue generating elements embodied in the agreement. These revenue generating elements include: i. Upfront payments The Company received an upfront payment of $5,000,000 that will be recognized as revenue over the initial contact timeline as outlined in the license agreement. ii. FTE based research payments The Company receives ongoing revenue for FTE based time spent on the collaboration projects, this revenue is recognized as the services are rendered. iii. Development milestones Revenue contingent upon the achievement of certain agreed upon development milestones is recognized in the period that the development milestone is achieved. The achievement of a development milestone is when the Company's collaboration partner agrees that the requirements stipulated in the agreement have been met. iv. Sales based events Revenue based on the achievement of certain calendar year net sales is recognized in the period that the sales achieved by the Company's collaboration partner reach the thresholds as laid out in the agreement. v. Royalties earned Royalties are earned at varying percentages of net product sales for certain periods as defined in the Company's collaboration agreements, these royalties are recognized as revenue in the period in which a royalty report is received from the Company's collaboration partners. The movement in deferred revenue is as follows: September 30, 2019 December 31, 2018 Opening balance $ 5,090,210 $ 219,828 Cash received in advance 4,395,259 9,249,998 Revenue recognized (5,395,262 ) (4,379,616 ) $ 4,090,207 $ 5,090,210 Disclosed as: Current portion $ 2,006,876 $ 1,756,878 Non-current portion 2,083,331 3,333,332 $ 4,090,207 $ 5,090,210

Deferred Purchase Consideration

Deferred Purchase Consideration	9 Months Ended
	Sep. 30, 2019
Deferred Purchase Consideration [Abstract]
DEFERRED PURCHASE CONSIDERATION	11. DEFERRED PURCHASE CONSIDERATION In terms of the Icagen asset purchase agreement entered into with Pfizer Research (NC) on July 1, 2015, the Company has the following deferred purchase price obligations: The Company is obligated to pay additional purchase price consideration calculated at the greater of (i) 10% (ten percent) of gross revenues per quarter (exclusive of revenue paid by Sanofi to Icagen-T and revenue generated by Icagen-T) and (ii) $250,000 per quarter up to an aggregate maximum of $10,000,000. These earn out payments are payable quarterly, 60 days after the completion of each calendar quarter. There are no indications that the Company will not meet the maximum earn out payment. The Company amended its agreement with Pfizer Research (NC), Inc. ("the Second Amendment"), whereby the Company, at its option, may defer payment of any amount exceeding $50,000 of the minimum additional purchase price consideration of $250,000 per quarter until December 31, 2018 such that the Company is only required to pay $50,000 per quarter for the quarters ended March 2017 to December 2018. Deferred purchase consideration bears interest at a rate of 12.5% per annum, which interest is payable quarterly. The deferred purchase consideration in terms of this agreement is payable, together with the deferred purchase consideration for the quarter ended March 31, 2019, as one lump sum. The Second Amendment also provides that if there is an Insolvency Event (as such term is defined in the Second Amendment) prior to the time that Pfizer Research (NC), Inc. has received the Maximum Earn Out Payment, then upon such Insolvency Event, the full amount of any Earn Out Shortfall (the difference between the Maximum Earn Out Payment and the amount of all Earn Out Payments paid to date) shall be due and payable without further notice, demand or presentment for payment. The minimum deferred purchase consideration of $50,000 for the quarters ended March 31, 2017 through December 31, 2018 were paid. The Company is currently negotiating an amendment to the agreement. Deferred purchase consideration is disclosed as follows: September 30, 2019 December 31, Deferred purchase consideration Opening balance $ 9,754,071 $ 9,856,458 Interest due on deferred purchase consideration 160,869 126,576 Repayment (182,857 ) (228,963 ) Closing balance 9,732,083 9,754,071 Present value discount on future payments Opening balance (1,118,261 ) (1,417,336 ) Imputed interest expense 196,731 299,075 Closing balance (921,530 ) (1,118,261 ) Deferred purchase consideration, net $ 8,810,553 $ 8,635,810 Disclosed as follows: Short-term portion $ 3,100,000 $ 2,450,000 Accrued interest 132,083 54,071 Long-term portion 5,578,470 6,131,739 Deferred purchase consideration, net $ 8,810,553 $ 8,635,810

Bridge Notes Payable

Bridge Notes Payable	9 Months Ended
	Sep. 30, 2019
Bridge Notes Payable [Abstract]
BRIDGE NOTES PAYABLE	12. BRIDGE NOTES PAYABLE On August 13, 2018, the Company closed the first tranche of its note and warrant offering of a maximum of one hundred fifty (150) units and entered into a Securities Purchase Agreement (the "Purchase Agreement") with four accredited investors, which included a trust of which one member of the Company's Board of Directors is the trustee and two other members of the Board of Directors (the "Purchasers"), pursuant to which the Company issued to the Purchasers an aggregate of fifty (50) units, at a purchase price of $10,000 per unit, each unit consisting of: (i) the Company's 10% Subordinated Promissory Note in the principal amount of $10,000 due on the earlier of: (x) the date that is twelve (12) months after its issue date or (y) the Company's receipt of the proceeds of funding from its next collaboration/partnership (the "Note") and (ii) a five year warrant to purchase 1,500 shares of common stock of the Company for each $10,000 Note investment of the Company at an exercise price of $3.50 per share (the "Warrant"). An aggregate of $500,000 in principal amount of Notes and Warrants to purchase an aggregate of 75,000 shares of common stock were sold at the closing. The gross cash proceeds to the Company from the sale of the fifty (50) units was $500,000. The Warrants also contains certain anti-dilution provisions that apply in connection with any stock split, stock dividend, stock combination, recapitalization or similar transaction. On December 28, 2018, the Company repaid the principal sum of $200,000 of Bridge notes together with interest thereon of $7,616 owed to three Bridge note holders from the proceeds received from the Roche License agreement entered into on December 4, 2018. The remaining Bridge note holder elected not to be repaid in order to preserve the Company's cash balances. The movement on bridge notes is as follows: September 30, 2019 December 31, Bridge note liability Opening balance $ 311,507 $ - Bridge notes raised - 500,000 Interest accrued 22,438 19,123 Repayment - (207,616 ) Closing balance 333,945 311,507 Discount on bridge notes Opening balance (45,359 ) - Fair value of warrants issued - (116,485 ) Amortization of bridge note discount 45,359 71,126 Closing balance - (45,359 ) Bridge notes, net $ 333,945 $ 266,148 Disclosed as follows: Short-term portion $ 300,000 $ 254,641 Accrued interest 33,945 11,507 $ 333,945 $ 266,148

Term Loan Payable

Term Loan Payable	9 Months Ended
	Sep. 30, 2019
Term Loan Payable [Abstract]
TERM LOAN PAYABLE	13. TERM LOAN PAYABLE On August 31, 2018, the Company, and its wholly owned subsidiaries, Icagen Corp., Caldera Discovery, Inc., and XRPro Sciences, Inc., (collectively, the "Subsidiaries") entered into a Credit Agreement and Guaranty (the "Icagen Credit Agreement") with the banks and other financial institutions from time to time party thereto, as lenders (collectively, the "Icagen Lenders") and Perceptive Credit Holdings II, LP, a Delaware limited partnership ("Perceptive"), as administrative agent for the Icagen Lenders (in such capacity, the "Administrative Agent"). In addition, on August 31, 2018, Icagen-T, Inc., a Delaware corporation, as borrower ("Icagen-T"), the Company, Icagen Corp., Caldera Discovery, and XRPro Sciences entered into a Credit Agreement and Guaranty (the "Icagen-T Credit Agreement" and together with the Icagen Credit Agreement, the "Credit Agreements") with the banks and other financial institutions from time to time party thereto, as lenders, and Perceptive, as administrative agent for the lenders (in such capacity, the "Icagen-T Administrative Agent"). The Icagen Credit Agreement provides for a $7,250,000 term loan (the "Icagen Term Loan"), which was drawn in full on August 31, 2018 (the "Closing Date"). The Icagen-T Credit Agreement provides for an $8,000,000 term loan (the "Icagen-T Term Loan" and together with the Icagen Term Loan, the "Term Loans"), which was drawn in full on the Closing Date. The Company and Icagen-T used the proceeds from the respective Term Loans (i) for general working capital purposes, including, without limitation, business development and licensing purposes, (ii) to repay the convertible debt disclosed in note 16 below; and (iii) to pay fees, costs and expenses incurred in connection with the transactions contemplated by the Credit Agreements. Commencing on the last day of each month after August 31, 2020, the Term Loans amortize in an amount equal to 1.0% of the aggregate principal amount of the Term Loans borrowed on the Closing Date. The Term Loans mature on August 31, 2022 (the "Maturity Date") unless accelerated pursuant to an event of default, as described below. All amounts outstanding under the Term Loans will be due and payable upon the earlier of the Maturity Date or the acceleration of the loans and commitments upon an event of default. Amounts borrowed under the Credit Agreements bear interest at a rate per annum equal to the sum of the greater of: (i) the London Interbank Offered Rate (LIBOR) for one month periods and (ii) two and one-quarter percent (2.25%), plus an applicable margin rate of 9.75% per annum (the "Interest Rate"). Furthermore, interest is payable on a monthly basis. On August 31, 2018, the Company and Icagen-T each paid a non-refundable closing fee of 2% of the Term Loans (or a total of $305,000) pursuant to the terms of the respective Credit Agreements. Prepayments of the Term Loans (other than certain mandatory prepayments) prior to the Maturity Date are subject to the following prepayment premium based on the aggregate principal amount of the Term Loans as of the date of any such prepayment: (i) on or prior to the first anniversary of the Closing Date, 12% of the aggregate outstanding principal amount of the Term Loan being prepaid, (ii) following the first anniversary or the Closing Date, but on or prior to the second anniversary of the Closing Date, 8% of the aggregate outstanding principal amount of the Term Loan being prepaid, and (iii) at any time after the second anniversary of the Closing Date and on or prior to the third anniversary of the Closing Date, 3% of the aggregate outstanding principal amount of the Term Loan being prepaid. The repayment of the Term Loans and the Company's and Icagen-T's other obligations under the Icagen Credit Agreement or Icagen-T Credit Agreement, as applicable, are guaranteed by each of the Company's subsidiaries (excluding Icagen-T with respect to the Icagen Credit Agreement). Pursuant to the terms and conditions of the Security Agreement, dated August 31, 2018, among the Company, the Subsidiaries (excluding Icagen-T with respect to the Icagen Credit Agreement) and Perceptive (the "Icagen Security Agreement"), the Company's and the Subsidiaries' obligations under the Icagen Credit Agreement are secured by (i) a first priority lien on all of the existing and after acquired tangible and intangible assets, including intellectual property, of the Company and the Subsidiaries, and (ii) a pledge of 100% of the Company's equity interests in the Subsidiaries (excluding Icagen-T with respect to the Icagen Credit Agreement). In addition, pursuant to the terms and conditions of the Security Agreement, dated August 31, 2018, among Icagen-T, the Company, the Subsidiaries and Perceptive (the "Icagen-T Security Agreement"), Icagen-T's, the Company's and the Subsidiaries' obligations under the Icagen-T Credit Agreement are secured by (i) a first priority lien on all of the existing and after acquired tangible and intangible assets, including intellectual property, of the Company and the Subsidiaries other than real estate for which they have a second priority lien, and (ii) a pledge of 100% of the Company's equity interests in the Subsidiaries. The Credit Agreements contain customary representations, warranties and covenants, including covenants by each of the Company and Icagen-T limiting additional indebtedness, liens, guaranties, mergers and consolidations, substantial asset sales, investments and loans, sale and leasebacks, transactions with affiliates and fundamental changes and acquisitions. The Credit Agreements also contain covenants requiring that the Company and its subsidiaries maintain cash and cash equivalents held in one or more accounts subject to the first priority perfected security interests of the lenders under the Credit Agreements of not less than (a) $1,000,000 following the Closing Date until March 31, 2019, and (b) $1,500,000 at all times thereafter. In addition, the Credit Agreements provide for specified quarterly minimum consolidated net revenue covenants of the Company and its subsidiaries for the trailing twelve month period ended on each such calculation date during the term of the Credit Agreements. The Company is currently in breach of this covenant as discussed in note 15 and 26 below. The Credit Agreements provide for events of default customary for credit facilities of this type, including but not limited to non-payment of principal and interest, defaults on other debt, misrepresentations, breach of covenants, representations and warranties, change of control, insolvency, bankruptcy and the occurrence of a material adverse effect on the Company and its subsidiaries. After the occurrence of an event of default and for so long as it continues, all outstanding obligations under the Credit Agreements accrue interest at the Interest Rate plus 4% per annum. Upon an event of default relating to insolvency, bankruptcy or receivership, the amounts outstanding under the Credit Agreements will become immediately due and payable. Upon the occurrence and continuation of any other event of default, lenders holding a majority of the outstanding loans and commitments may accelerate payment of all obligations and terminate the Lenders' commitments under the Credit Agreements. On May 15, 2017, the Company and Icagen-T entered into a Securities Purchase Agreement with GPB Debt Holdings II, LLC ("GPB"), pursuant to which (i) the Company issued to GPB a three year Senior Secured Convertible Note maturing on May 15, 2020, bearing interest at the rate of 13% per annum in the aggregate principal amount of $2,000,000 (the "Company Note"); and (ii) Icagen-T issued to GPB a three year Senior Secured Convertible Note maturing on May 15, 2020, bearing interest at the rate of 13% per annum, in the aggregate principal amount of $8,000,000 (the Icagen-T Note and together with the Company Note, the "Convertible Notes"). The Company and Icagen-T, respectively, used a portion of the proceeds from their Term Loans to repay all amounts due (principal, accrued and unpaid interest and other charges) as of the Closing Date under the GPB Senior Secured Convertible Notes. On August 31, 2018, the Company and Icagen-T paid $10,308,333 of the proceeds of the Term Loan to repay the outstanding amounts due to GPB, which satisfied all outstanding amounts due to GPB, terminated the loan facility with GPB and terminated all commitments of GPB to extend credit under the notes and the other transaction documents. In addition, on August 31, 2018, the Company issued to GPB a second amended and restated warrant to purchase 857,143 shares of Common Stock (the "GPB Warrant"), pursuant to which, among other things, GPB was granted piggyback registration rights upon the same terms as the Warrant issued to Perceptive (described below). In connection with the entry of the Credit Agreements, on August 31, 2018, the Company issued to Perceptive, or its registered assigns, a warrant (the "Warrant") to purchase 723,550 shares of the Company's common stock, par value $0.001 per share (the "Common Stock"). The Warrant is exercisable for a period of seven years from the Closing Date and the per-share exercise price of $3.50, subject to certain adjustments as specified in the Warrant (the "Exercise Price"). Upon any exercise of the Warrant, the Exercise Price is payable in cash or, at Perceptive's option, by withholding a number of shares of Common Stock then issuable upon exercise of the Warrant with an aggregate fair market value equal to the aggregate Exercise Price. The Warrant also contains customary anti-dilution adjustments and price protection. The Company also granted Perceptive customary demand and piggy-back registration rights with respect to the shares of Common Stock issuable upon exercise of the Warrant. At any time commencing nine months following the closing of a Qualifying PO (as defined in the Warrant) if the Company is not qualified to register securities under the Securities Act of 1933, as amended (the "Securities Act"), pursuant to a registration statement on Form S-3 (or any successor form), then upon the request of the holder(s) of at least 51% of the Warrants and/or shares of Common Stock issuable thereunder (the "Majority Holders"), the Company is obligated, among other things, to (i) file a registration statement on Form S-1 with the U.S. Securities and Exchange Commission (the "SEC") within 90 days following the date on which the request is given for purposes of registering the shares of Common Stock issuable upon exercise of the Warrants, (ii) use its commercially reasonable efforts to have the registration statement declared effective by the SEC as soon as practicable after filing, subject to any cut backs requested by the SEC, and (iii) maintain the registration until all registerable securities may be sold pursuant to Rule 144 under the Securities Act, without restriction as to volume. In addition, at all times after a Qualifying PO, the Company shall use its commercially reasonable efforts to qualify and remain qualified to register securities under the Securities Act pursuant to a registration statement on Form S-3 or any successor form thereto. At any time commencing nine (9) months after such time as the Company shall have qualified for the use of a registration statement on Form S-3, the Majority Holder(s) shall have the right to request registration on Form S-3 or any similar short-form registration. Further, whenever the Company proposes to register any shares of its Common Stock under the Securities Act (with certain exceptions), the Company shall also include in such registration statement, Perceptive's shares of Common Stock issuable upon exercise of the Warrant, provided that cut backs may apply in certain situations. In connection with the entry into of the Credit Agreements, on August 31, 2018, each of the holders of the Company's 10% Subordinated Promissory Note, entered into an Amended and Restated 10% Subordinated Promissory Notes (the "Subordinated Notes"), to clarify that the subordination provisions of the Subordinated Notes that were applicable to the Convertible Notes were applicable to the lenders under the Credit Agreements and Perceptive. In connection with the entry into of the Credit Agreements, effective August 31, 2018 (i) each holder of the Company's Series C Convertible Redeemable Preferred Stock entered into a Subordination Agreement with the lenders under the Credit Agreement and Perceptive prohibiting declaration of and payment of accrued dividends on the Company's Series C Convertible Redeemable Preferred Stock until payment in full of all amounts owing under the Credit Agreements and (ii) holders of a majority of the Company's Series C Convertible Redeemable Preferred Stock effected an amendment to the Securities Purchase Agreements executed by the holders of the Company's Series C Convertible Redeemable Preferred Stock that clarified that references in the Securities Purchase Agreements to the prior lender now included Perceptive and that the registration rights of such holders was subject to approval of each of the prior lender and Perceptive until the shares underlying the warrants to each had been sold or registered on a registration statement that had been declared effective by the Securities and Exchange Commission. The Company is not in compliance with the financial covenants and the affirmative covenants of the Term Loan. In order to temporarily stop the event of default and prevent the Creditor from taking legal action and foreclosing on the assets of the Company, on August 27, 2019, the Company, and its wholly owned subsidiaries, Icagen Corp., Caldera Discovery, Inc., and XRPro Sciences, Inc., (collectively, the "Subsidiaries") and Icagen-T, Inc, entered into Forbearance Agreements and First Amendments to Credit Agreements and Guarantees (the "Forbearance Agreements") with the Icagen Lenders and Perceptive as Administrative Agent for the Icagen Lenders. Icagen Inc has subsequently entered into further Forbearance and second and third amendments to the Credit Agreements and Guarantees, as discussed in note 26 below, thereby temporarily stopping an event of default until March 15, 2020, unless other events of default are triggered. Icagen-T has subsequently entered into further Forbearance and second and third amendments to the Credit Agreements and Guarantees, as discussed in note 26 below, thereby temporarily stopping an event of default until October 15, 2020, unless other events of default are triggered. As of September 30, 2019, the Icagen Inc. term loan has been classified as current in terms of the Icagen Inc. Forbearance Agreements. The movement on the term loans is as follows: September 30, 2019 December 31, Term Loan Opening balance $ 15,408,897 $ - Term loan issued - 15,250,000 Interest accrued 1,408,503 627,330 Repayments (1,414,900 ) (468,433 ) Closing balance 15,402,500 15,408,897 Debt discount Opening balance (2,544,304 ) - Debt issuance costs 5,319 (1,006,944 ) Fair value of warrants - (1,746,065 ) Amortization of debt discount 1,426,917 208,705 Closing balance (1,112,068 ) (2,544,304 ) Term Loan, net $ 14,290,432 $ 12,864,593 Disclosed as follows: Short-term portion $ 6,834,194 $ - Accrued interest 152,500 158,897 Long-term portion 7,303,738 12,705,696 $ 14,290,432 $ 12,864,593 Subsequent to September 30, 2019, the Company paid the accrued interest of $152,500.

Subordinated Promissory Notes P

Subordinated Promissory Notes Payable	9 Months Ended
	Sep. 30, 2019
Brokers and Dealers [Abstract]
SUBORDINATED PROMISSORY NOTES PAYABLE	14. SUBORDINATED PROMISSORY NOTES PAYABLE On August 26, 2019, in terms of Security Purchase Agreements entered into with a director and a related party ("SBN Holders"), the Company entered issued Subordinated Promissory Notes (SBN's") in the aggregate principal amount of $500,000. The SBN's earn Payment in Kind ("PIK") interest at a rate of 15% per annum based on a 360 day year and matures on February 28, 2023. The Company issued the SBN Holders 142,855 shares of Series C Preferred Stock and seven year warrants exercisable for 142,855 shares of common stock at an exercise price of $3.50 per share, expiring on August 26, 2026. The SBN's are subordinated in right of payment in all respects to (a) the Credit Agreements dated as of August 31, 2018, among the Company, its Subsidiaries and Icagen-T, Inc and the Icagen Lenders and Perceptive, as administrative agent and (b) any additional loans made by Perceptive to the Company, its subsidiaries and Icagen-T, Inc., as such Credit Agreements may be modified, amended or restated in their entirety or otherwise from time to time. If any payment in any form with respect to this note is collected or received by payee (other than any payment of PIK interest not paid in cash), such payment shall be held by payee in trust for the benefit of the Creditors under the credit agreements and shall forthwith be paid over to Perceptive, in its capacity as administrative agent under each Credit Agreement, to be credited and applied against the obligations due to the creditors under such Credit Agreements, but without affecting, impairing or limiting in any manner the liability of the Company under any other provision of this note. The movement on the subordinated promissory notes is as follows: September 30, Promissory notes payable Opening balance $ - Promissory notes issued 500,000 Interest accrued 10,000 Repayments - Closing balance 510,000 Debt discount Opening balance - Value of series C Preferred stock allocated to debt discount (500,000 ) Amortization of debt discount 13,651 Closing balance (486,349 ) Promissory notes, net $ 23,651 Disclosed as follows: Accrued interest $ 10,000 Long-term portion 13,651 $ 23,651

Short-Term Loan Payable

Short-Term Loan Payable	9 Months Ended
	Sep. 30, 2019
Notes to Financial Statements [Abstract]
SHORT-TERM LOAN PAYABLE	15. SHORT-TERM LOAN PAYABLE The Company is not in compliance with the financial covenants and the affirmative covenants of the Term Loan (Note 13 above) entered into on August 31, 2018. In order to temporarily stop the event of default and prevent the Creditor from taking legal action and foreclosing on the assets of the Company, on August 27, 2019, the Company, and its wholly owned subsidiaries, Icagen Corp., Caldera Discovery, Inc., and XRPro Sciences, Inc., (collectively, the "Subsidiaries") and Icagen-T, Inc, entered into Forbearance Agreements and First Amendments to Credit Agreements and Guarantees (the "Forbearance Agreements") with the Icagen Lenders and Perceptive as Administrative Agent for the Icagen Lenders. The Forbearance Agreements provided for an additional advance to Icagen-T of $2,000,000 ("Additional Advance"). The Additional Advance earns payment in kind ("PIK") interest at 15% per annum, compounded monthly and matures on June 30, 2020. In addition, the Company paid a commitment fee of 2% ($40,000) on the Additional Advance and is obligated to pay an exit fee of 5% ($100,000) upon prepayment or maturity of the Additional Advance. The following conditions precedent were met prior to entering into the Forbearance Agreements: 1. An additional advance of $500,000 was received by the Company in terms of Subordinated Promissory Notes (Note 14 above). 2. The Company issued the Creditor an additional 599,991 shares of Series C Stock and an additional 599,991 Warrants at an exercise price of $3.50 per share, issued concurrently with the conclusion of the Forbearance Agreements. The Forbearance Agreements provide for a Standstill Termination which ended on December 31, 2019, thereby allowing the Creditor to accelerate the obligations and take any necessary action under the Term loan as disclosed in Note 13 above. As long as the Additional Advance is outstanding the Company agreed to the following additional covenants: 1. To provide weekly cash flows to the Creditor. 2. To negotiate the termination of the Sanofi Master Service Agreement prior to January 31, 2020. 3. To dispose of the Tucson real property prior to February 28, 2020. 4. Raise an additional $2,500,000 of Series C Stock prior to November 30, 2019. The Company was unable to comply with covenants 2 through 4 above and entered into a second and third forbearance agreements, see the Subsequent events note 26, below. The movement on the term loans is as follows: September 30, 2019 Term Loan Opening balance $ - Term loan issued 2,000,000 PIK Interest accrued 28,375 Repayments - Closing balance 2,028,375 Debt discount Opening balance - Value of series C Preferred stock allocated to debt discount (2,000,000 ) Amortization of debt discount 220,779 Closing balance (1,779,221 ) Imputed interest on exit fee Opening balance - Imputed interest expense 10,804 Closing balance 10,804 Short-term Loan, net $ 259,958

Convertible Loan Payable

Convertible Loan Payable	9 Months Ended
	Sep. 30, 2019
Convertible Debt [Abstract]
CONVERTIBLE LOAN PAYABLE	16. CONVERTIBLE LOAN PAYABLE On May 15, 2017, the Company, and its wholly owned subsidiary, Icagen-T, Inc. ("Icagen-T"), entered into a Securities Purchase Agreement ("Securities Purchase Agreement"), pursuant to which (i) the Company issued to GPB the Company Note which was a three year Senior Secured Convertible Note, which was to mature on May 15, 2020, and bore interest at the rate of 13% per annum, in the aggregate principal amount of $2,000,000 for cash proceeds of $1,920,000 after an original issue discount of $80,000, before deal related expenses; and (ii) Icagen-T issued to the Purchaser the Icagen-T Note which was a three year Senior Secured Convertible Note ("Icagen-T Note"), which was to mature on May 15, 2020, and bore interest at the rate of 13% per annum, in the aggregate principal amount of $8,000,000 for cash proceeds of $7,680,000 after an original issue discount of $320,000, before transaction related expenses. The convertible Notes were each convertible into shares of common stock at a conversion price of $3.50 per share. In addition, any time after issuance, so long as no Event of Default had occurred and/or is continuing, each of the Company and Icagen-T, had the right to redeem all or part of each Convertible Note then outstanding, with a minimum prepayment amount of $500,000, at any time upon five (5) business days' notice to GPB by paying an amount in cash equal to: a range between 101% and 103% of the Conversion Amount being redeemed if paid in full and if an Event of Default had occurred and is continuing GPB had the right to require the Company to redeem the Conversion Amount for an amount of cash equal to a range between 116% and 118% of the Conversion Amount being redeemed. The "Conversion Amount" was defined as the sum of (a) the portion of the principal to be converted, redeemed or otherwise with respect to which this determination is being made, (b) all accrued and unpaid Interest with respect to such portion of such principal, (c) all accrued and unpaid late charges with respect to such portion of such principal and such Interest, if any, and (d) all other amounts due hereunder. The Convertible Notes contained certain covenants, such as restrictions on the incurrence of indebtedness, the existence of liens, the payment of restricted payments, redemptions, the payment of cash dividends and the transfer of assets. If the Company failed to timely deliver the shares underlying the Notes, it would be subject to certain buy-in provisions. In addition, pursuant to the Securities Purchase Agreement, the Company and Icagen-T had agreed to provide certain registration rights if Rule 144 under the Securities Act, is unavailable, for the Warrant Shares. In connection with the Convertible Notes, the Company issued a warrant (the "Purchaser Warrant") to purchase up to 857,143 shares of common stock at an exercise price of $3.50 per share, subject to applicable adjustments. The Purchaser Warrant expires on May 15, 2022. In addition, subject to limited exceptions, a holder of the Purchaser Warrant would not have the right to exercise any portion of the Purchaser Warrant if such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of the common stock outstanding immediately after giving effect to its conversion (the "Beneficial Ownership Limitation"). A holder of the Purchaser Warrant could adjust the Beneficial Ownership Limitation upon not less than 61 days' prior notice to the Company, provided that such Beneficial Ownership Limitation in no event could exceed 9.99%. The Purchaser Warrant also contained certain anti-dilution provisions that applied in connection with any stock split, stock dividend, stock combination, recapitalization and, while the Convertible Notes were outstanding the provisions also applied to issuances of securities at prices below the conversion price or similar transactions. If, at the time a holder exercises the Purchaser Warrant, there is no effective registration statement available for an issuance of the shares underlying the Purchaser Warrant to the holder, then in lieu of making the cash payment otherwise contemplated to be made to the Company upon such exercise in payment of the aggregate exercise price, the holder may elect instead to receive upon such exercise (either in whole or in part) the net number of shares of the Company's common stock determined according to a formula set forth in the Purchaser Warrant. If the Company fails to timely deliver the shares underlying the Purchaser Warrants, it will be subject to certain buy-in provisions. The Purchaser Warrant also provides that the Company will not enter into or be party to a Fundamental Transaction (as defined in the Purchaser Warrant) unless (i) the Successor Entity (as defined in the Purchaser Warrant) assumes in writing all of the obligations of the Company under the Purchaser Warrant and the other Transaction Documents (as defined in the Securities Purchase Agreement) pursuant to written agreements in form and substance satisfactory to the Purchaser, including agreements to deliver to the Purchaser in exchange for the Purchaser Warrant a security of the Successor Entity evidenced by a written instrument substantially similar in form and substance to the Purchaser Warrant; (ii) the Company or the Successor Entity (as the case may be) agrees at the election of the Company or the Successor Entity (as the case may be) to purchase the Purchaser Warrant from the Purchaser by paying to the Purchaser cash in an amount equal to the Black Scholes Value (as defined in the Purchaser Warrant); or (iii) the Purchaser, at its election, requires the Company or the Successor Entity (as the case may be) to purchase the Purchaser Warrant from the Purchaser by paying to the Purchaser cash in an amount equal to the Black Scholes Value. The Company Note was secured by a security interest in all of the existing and future assets of the Company and the domestic subsidiaries, other than Icagen-T, including a pledge of all of the capital stock of each of the Domestic Subsidiaries, other than Icagen-T, subject to existing security interests, for the benefit of GPB, to secure the Company obligations under the Company Note, as evidenced by (i) a security and pledge agreement, and (ii) a guaranty executed by each Domestic Subsidiary, other than Icagen-T, pursuant to which the domestic subsidiaries, other than Icagen-T, guaranteed all obligations of the Company under the Transaction Documents. The Icagen-T Note was secured by a security interest in all of the existing and future assets of the Company, Icagen-T and the other Domestic Subsidiaries, including a pledge of all of the capital stock of each of the Domestic Subsidiaries, other than Icagen-T, subject to existing security interests, for the benefit of GPB, to secure Icagen-T's obligations under the Icagen-T Note, as evidenced by (i) a security and pledge agreement, and (ii) a guaranty executed by the Company and each Domestic Subsidiary, other than Icagen-T, pursuant to which the Company and the Domestic Subsidiaries, other than Icagen-T, guaranteed all of the obligations of Icagen-T under the Transaction Documents. In addition, the Company and Icagen-T entered into a Subordinated Deed of Trust, Assignment of Rents, Fixture Filing and Security Agreement with the trustee named therein and GPB as beneficiary, securing all of Icagen-T's obligations to GPB by a senior priority security interest in the Property/Facilities, which was subordinated only to a Deed of Trust entered into with Sanofi. Upon an Event of Default, GPB could, among other things, collect or take possession of the Company collateral or Icagen-T collateral, as the case may be, proceed with the foreclosure of the security interest in the collateral or sell, lease or dispose of the collateral. Each of the Subsidiaries had also guaranteed all of the Company's obligations under the Company Note pursuant to the terms of the Company Guaranty and the Icagen-T Guaranty. On August 31, 2018 the Company raised an aggregate of $15,250,000 in principal amount of term loans from Perceptive (note 13 above) and exercised its right to redeem the convertible notes in the principal amount of $10,000,000 that had been issued in May 2017 by the payment of the aggregate principal outstanding amount of $10,000,000, plus accrued interest thereon of $108,333 and an early redemption cash payment of $200,000. The Company recorded a net gain on extinguishment of $495,783 of convertible debt, related accrued interest, derivative liability, unamortized discount and early redemption cash payment during the year ended December 31, 2018. The movement on convertible debt is as follows: December 31, Convertible debt Opening balance $ 10,108,333 Interest accrued 866,667 Early settlement penalty 200,000 Repayments (11,175,000 ) Closing balance - Debt discount Opening balance (4,138,206 ) Amortization of debt discount 950,163 Release of debt discount on extinguishment of convertible debt 3,188,043 Closing balance - Convertible debt, net $ -

Derivative Liability

Derivative Liability	9 Months Ended
	Sep. 30, 2019
Derivative Liability [Abstract]
DERIVATIVE LIABILITY	17. DERIVATIVE LIABILITY The Purchaser Warrants issued to the note holders, disclosed in note 16 above, had variable priced conversion rights which could adjust whenever new securities were issued at prices lower than the current exercise price of the Purchaser Warrants issued to note holders as well as a possible cash settlement option upon the happening of a fundamental event. This gave rise to a derivative financial liability, which was initially valued upon the issue of the Purchaser Warrants using a Black-Scholes valuation model. The Purchaser Warrants issued in connection with the Convertible Notes were valued at $1,448,629. Between April 2018 and August 2018 the Company closed four tranches of the Series C Preferred units, discussed in note 18 below. Each Preferred Series C unit includes warrants exercisable over 28,571 shares of common stock at an initial exercise price of $3.50 per share subject to anti-dilution pricing adjustments and a cash settlement option upon the happening of a fundamental event. This gave rise to a derivative financial liability which was initially valued using a Black Scholes valuation model at $1,858,663. On August 31, 2018, in connection with the entry into the Credit Agreements described in note 13 above, the Company issued to Perceptive, or its registered assigns, a warrant to purchase 723,550 shares of the Company's common stock, par value $0.001 per share. The warrant is exercisable for a period of seven years from August 31, 2018 and the per-share exercise price is $3.50, subject to certain adjustments as specified in the warrant (the "Exercise Price"). Upon any exercise of the Warrant, the Exercise Price is payable in cash or, at the holder's option, by withholding a number of shares of Common Stock then issuable upon exercise of the Warrant with an aggregate fair market value equal to the aggregate Exercise Price. The Warrant also contains customary anti-dilution adjustments and price protection. The pricing adjustments stipulated in the warrant give rise to a derivative liability which was initially valued using a Black Scholes valuation model at $1,746,065. On August 26, 2019, in connection with the entry into the promissory notes described in note 14 above, the Company issued to a director and a related party, warrants to purchase 142,855 shares of the Company's common stock, par value $0.001 per share. The warrant is exercisable for a period of seven years from August 26, 2019 and the per-share exercise price is $3.50, subject to certain adjustments as specified in the warrant (the "Exercise Price"). Upon any exercise of the Warrant, the Exercise Price is payable in cash or, at the holder's option, by withholding a number of shares of Common Stock then issuable upon exercise of the Warrant with an aggregate fair market value equal to the aggregate Exercise Price. The Warrant also contains customary anti-dilution adjustments and price protection. The pricing adjustments stipulated in the warrant give rise to a derivative liability which was initially valued using a Black Scholes valuation model at $320,622. On August 27, 2019, in connection with the entry into the Forbearance Agreements and First Amendments to Credit Agreements and Guarantees described in note 15 above, the Company issued to Perceptive, warrants to purchase 599,991 shares of the Company's common stock, par value $0.001 per share. The warrant is exercisable for a period of seven years from August 27, 2019 and the per-share exercise price is $3.50, subject to certain adjustments as specified in the warrant (the "Exercise Price"). Upon any exercise of the Warrant, the Exercise Price is payable in cash or, at the holder's option, by withholding a number of shares of Common Stock then issuable upon exercise of the Warrant with an aggregate fair market value equal to the aggregate Exercise Price. The Warrant also contains customary anti-dilution adjustments and price protection. The pricing adjustments stipulated in the warrant give rise to a derivative liability which was initially valued using a Black Scholes valuation model at $1,346,313. The following assumptions were used in the Black-Scholes valuation model: Nine months ended 2019 Calculated stock price $ 3.50 Risk free interest rate 1.5 to 2.3 % Valuation period 2.6 to 7.0 years expected volatility of underlying stock 60.1% to 82.2 % Expected dividend rate 0 % The movement in derivative liability is as follows: September 30, December 31, Opening balance $ 5,178,598 $ 4,168,964 Derivative liability on warrants issued to promissory note holders, term loan note holders and series C preferred stockholders 1,666,935 3,604,728 Extinguishment of derivative liability on convertible debt - (3,890,826 ) Mark-to-market adjustment (841,053 ) 1,295,732 Closing balance $ 6,004,480 $ 5,178,598

Preferred Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
PREFERRED STOCK	18. PREFERRED STOCK Preferred Stock consists of 10,000,000 authorized preferred shares of $0.001 par value each, of which 400,000 are designated as Series A 8% convertible redeemable preferred shares of $0.001 each, 3,000,000 are designated as Series B convertible preferred shares of $0.001 each, and 2,242,857 are designated as Series C convertible redeemable preferred shares of $0.001 each with the remaining 4,357,143 preferred shares remaining undesignated. Series A 8% convertible, redeemable preferred stock ("Series A Stock") Series A Stock consists of 400,000 designated shares of $0.001 par value each, 0 shares issued and outstanding as of September 30, 2019 and December 31, 2018. Series B convertible preferred stock ("Series B Stock") Series B Stock consists of 3,000,000 designated shares of $0.001 each, 0 shares outstanding as of September 30, 2019 and December 31, 2018. Series C convertible, redeemable preferred stock ("Series C Stock") Series C Stock consists of 2,242,857 authorized shares of $0.001 each, of which 1,542,835 and 799,989 shares are issued and outstanding as of September 30, 2019 and December 31, 2018, respectively. On April 3, 2018, the Company filed the Certificate of Designation with the Secretary of State of the State of Delaware establishing the Series C Stock which entitles each holder of Series C Stock to a cumulative dividend at the rate of 12.0% per annum, payable quarterly in arrears. The Company had offered on a best efforts basis up to a maximum of forty (40) units and a minimum of ten (10) units, at a purchase price of $100,000 per unit ("Series C Unit"), each unit consisting of 28,571 shares of Series C Stock, par value $0.001 per share and a seven year Warrant to acquire 28,571 shares of the Company's common stock, par value, $0.001 per share, at an exercise price of $3.50 per share. On August 27, 2019, the Company filed a Certificate of Increase of Series C Convertible Redeemable Preferred Stock with the Secretary of State of Delaware increasing the number of authorized Series C Stock to 2,242,857 authorized shares from 1,142,856 shares. Simultaneously with the filing of the Certificate of Increase of Series C Convertible Redeemable Preferred Stock, the Company issued 142,855 shares of Series C Stock to a director and a related party and a further 599,991 shares of Series C Stock to Perceptive. The Series C Stock ranks senior to the shares of the Company's common stock, and any other class or series of stock issued by the Company with respect to dividend rights, redemption rights and rights on the distribution of assets on any voluntary or involuntary liquidation, dissolution or winding up of its affairs. Holders of Series C Stock are entitled to a cumulative dividend at the rate of 12.0% per annum, as set forth in the Certificate of Designation of Series C Stock. The Series C Stock is convertible at the option of the holders at any time into such number of shares of common stock as shall be equal to the gross proceeds received on the issuance of the Series C Stock plus any accrued and unpaid dividends on such share of Series C Stock (the "Accreted Value") divided by the conversion price, which initially is $3.50 per share, subject to certain customary anti-dilution adjustments. In addition, the Series C Stock automatically converts into shares of the Company's common stock based upon the then effective conversion price upon the (i) closing of a sale of shares of common stock to the public in a Qualifying Public Offering (as defined below) or a reverse merger into a publicly reporting company that has its common stock listed or quoted and traded on a Trading Market (as such term is defined in the Certificate of Designation) or (ii) the date and time, or the occurrence of an event, specified by vote or written consent of the holders of at least seventy-five percent (75%) of the outstanding shares of Series C Stock (the "Requisite Holders") (the time of such closing or the date and time specified of the event specified in such vote or written consent is referred to herein as the "Mandatory Conversion Date"). A "Qualifying Public Offering" is defined as the first firm commitment underwritten public offering by the Company on or following the initial issuance date of the Series C Stock in which shares of common stock are sold for its account solely for cash to the public resulting in proceeds to it and/or its subsidiary, Icagen-T, Inc. of no less than $8,000,000 (after deduction only of underwriter discounts and commissions) and where the shares of common stock registered under the Securities Act of 1933, as amended, and sold in such public offering are simultaneously listed and commence trading on a Trading Market (as such term is defined in the Certificate of Designation) Series C convertible, redeemable preferred stock ("Series C Stock") (continued) In the event of any liquidation, dissolution or winding-up of the Company, holders of the Series C Stock shall be entitled to a preference on liquidation equal to $5.25 per share of Series C Stock plus all accrued and unpaid dividends. Each holder of Series C Stock has the right to cast the number of votes equal to three times the number of shares into which the Series C Stock is convertible and the Series C holders as a group, has the right to elect one director on the Company's Board of Directors. The Company cannot take the following actions without the approval of the Requisite Holders and the consent of its Board of Directors, including the Series C Stock director: (i) liquidate, dissolve or wind up its business, (ii) amend its Certificate of Incorporation or Bylaws, (iii) create any new class of stock unless it ranks junior to the Series C Stock with respect to dividends and liquidation, (iv) amend or alter any class of stock pari passu with the Series C Stock to make it senior with respect to dividends and liquidation, (v) purchase or redeem any other shares of its stock, or (vi) increase the size of its Board of Directors. Upon the occurrence of a Cash Liquidity Event, the holders of the Series C Stock can require the Company to redeem their shares of Series C Stock for a price per share equal to $5.25 subject to adjustments. In addition, the Company has the right to redeem the shares at any time for a price per share equal to $5.25 subject to adjustments. A "Cash Liquidity Event" is defined as the closing of any sale, lease or licensing transaction relating to a single asset or multiple assets other than in the ordinary course of the Company's business, including, but not limited to a sale of a building, sale of biological assets or other upfront payments, resulting in aggregate gross proceeds received by the Company at closing or closings in a transaction or transactions during any twelve (12) month period in excess of $40,000,000. During the three months ended September 30, 2019 and 2018, the Company had accrued dividends of $113,918 and $80,548, respectively and for the nine months ended September 30, 2019 and 2018, the Company has accrued dividends of $280,537 and $140,088, respectively on the Series C Stock.

Common Stock

Common Stock	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
COMMON STOCK	19. COMMON STOCK Common stock consists of 50,000,000 authorized shares of $0.001 each, 6,720,107 shares issued and 6,393,107 shares outstanding as of September 30, 2019 and December 31, 2018.

Warrants

Warrants	9 Months Ended
	Sep. 30, 2019
Warrants [Abstract]
WARRANTS	20. WARRANTS Between April 2018 and August 2018, the Company closed on four tranches of 28 Series C Units for gross proceeds of $2,800,000, resulting in the issuance of warrants to purchase 799,989 shares of common stock at an initial exercise price of $3.50 per share. These warrants were initially valued at $1,858,663 using a Black Scholes pricing model. In terms of the Company's bridge note offering on August 13, 2018, the Company closed the first tranche of its note and warrant offering of an aggregate of fifty (50) units, at a purchase price of $10,000 per unit, each unit included a five year warrant to purchase 1,500 shares of common stock of the Company at an exercise price of $3.50 per share, resulting in the issuance of warrants to purchase 75,000 shares of common stock. The warrants also contain certain anti-dilution provisions that apply in connection with any stock split, stock dividend, stock combination, recapitalization or similar transaction. These warrants were valued at $116,485 using a Black Scholes pricing model. In connection with the entry of the Credit Agreements, on August 31, 2018, the Company issued a warrant to purchase 723,550 shares of the Company's common stock. The warrant is exercisable for a period of seven years at an exercise price of $3.50 per share, subject to certain adjustments as specified in the warrant. Upon any exercise of the Warrant, the Exercise Price is payable in cash or, at the warrant holders option, by withholding a number of shares of Common Stock then issuable upon exercise of the warrant with an aggregate fair market value equal to the aggregate Exercise Price. The warrant also contains customary anti-dilution adjustments and price protection. These warrants were valued at $1,746,065 using a Black Scholes pricing model. In connection with the entry of the SBN's and the Forbearance Agreements disclosed in note 14 and 15 above, on August 26, 2019 and August 27, 2019, respectively, the Company issued warrants to purchase 142,855 and 599,991 shares of common stock. The warrants are exercisable for a period of seven years at an exercise price of $3.50 per share, subject to certain adjustments as specified in the warrants. Upon any exercise of the warrants, the Exercise Price is payable in cash or, at the warrant holders option, by withholding a number of shares of Common Stock then issuable upon exercise of the warrant with an aggregate fair market value equal to the aggregate Exercise Price. The warrants also contain- customary anti-dilution adjustments and price protection. These warrants were valued at $1,666,935 using a Black Scholes pricing model. A summary of the Company's warrant activity during the period January 1, 2018 to September 30, 2019 is as follows: Number of shares Exercise Weighted price Outstanding January 1, 2018 3,179,784 $ 3.50 to $4.20 $ 3.50 Granted 1,598,539 3.50 3.50 Forfeited/cancelled (75,000 ) 4.20 4.20 Exercised - - - Outstanding December 31, 2018 4,703,323 3.50 to 3.85 3.51 Granted 742,846 3.50 3.50 Forfeited/cancelled - - - Exercised - - - Outstanding September 30, 2019 5,446,169 $ 3.50 to $3.85 $ 3.51 The following table summarizes warrants outstanding and exercisable as of September 30, 2019: Warrants outstanding Warrants exercisable Exercise price Number of shares Weighted years Weighted price Number of shares Weighted price $ 3.50 5,302,768 3. 41 5,302,768 $ 3.85 143,401 0.75 143,401 5,446,169 3.34 $ 3.51 5,446,169 $ 3.51 The Warrants outstanding at September 30, 2019 have an intrinsic value of $0.

Stock Options

Stock Options	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS	21. STOCK OPTIONS In October 2005, the board of directors adopted the Caldera Pharmaceuticals, Inc. 2005 Stock Option Plan (the "Plan"), which permitted awards of incentive and nonqualified stock options and other forms of incentive compensation to employees and non- employees such as directors and consultants. The Board had set aside 1,500,000 shares of common stock for issuance upon exercise of grants made under the Plan. Options granted under the Plan vest either immediately or over a period of up to two years, and expire 1 year to 10 years from the grant date. In terms of the Plan agreement, the plan expired during October 2015, ten years after its adoption, therefore there are no further options available under this plan for future grants. On December 9, 2015, the board of directors approved the 2015 Stock Incentive Plan which was approved by the Company's stockholders exercising approximately 50.2% of the Company's voting power. The plan became effective on March 26, 2016, 20 days following the mailing of an information statement to the Company's stockholders. The 2015 Stock Incentive Plan ("the 2015 Plan") provides the directors, officers, employees and consultants of the Company with appropriate incentives and rewards to encourage them to enter into and continue in the employ or service of the Company, to acquire a proprietary interest in the long-term success of the Company and to reward the performance of individuals in fulfilling long-term corporate objectives. The Board initially set aside 800,000 shares of common stock for issuance upon exercise of grants made under the Plan and increased the number of shares available under the plan by a further 800,000 shares of common stock during 2016 to a total of 1,600,000 shares of common stock. Options granted under the Plan vest either immediately or over a period of time, determined at the grant date and will expire over a period of time, determined at the grant date. On December 4, 2018, the board of directors approved the 2018 Stock Incentive Plan which was approved by the Company's stockholders exercising approximately 51.5% of the voting power. The plan became effective on December 31, 2018, 20 days after the mailing of an information statement to the Company's stockholders. The 2018 Stock Incentive Plan ("the 2018 Plan") provides the directors, officers, employees and consultants of the Company with appropriate incentives and rewards to encourage them to enter into and continue in the employ or service of the Company, to acquire a proprietary interest in the long-term success of the Company and to reward the performance of individuals in fulfilling long-term corporate objectives. The board of directors set aside 2,000,000 shares of common stock for issuance upon exercise of grants made under the 2018 Plan. Options granted under the 2018 Plan vest either immediately or over a period of time, determined at the grant date and will expire over a period of time, determined at the grant date. On April 30, 2019, the Company granted ten-year options exercisable for 628,883 shares of common stock, at an exercise price of $3.50 per share, under the 2018 Plan. Included in the grant are ten-year options exercisable for 154,616 and 75,267 shares of common stock, at an exercise price of $3.50 per share, with immediate vesting, granted to the Company's Chief Executive Officer and the Company's Chief Scientific Officer, respectively. The remaining options exercisable for 399,000 shares of common stock were issued to employees of the Company vesting over a three year period. Options exercisable for 72,986 and 113,946 shares of common stock for the nine months ended September 30, 2019 and the year ended December 31, 2018 expired and were cancelled. A summary of all of the Company's option activity during the period January 1, 2018 to September 30, 2019 is as follows: Number of shares Exercise price per share Weighted average exercise price Outstanding January 1, 2018 1,419,959 $ 0.40 to $11.42 $ 3.59 Granted 1,005,000 3.50 3.50 Forfeited/cancelled (113,946 ) 3.50 (3.50 ) Exercised - - - Outstanding December 31, 2018 2,311,013 0.40 to 11.42 3.55 Granted 628,883 3.50 3.50 Forfeited/cancelled (72,986 ) 3.50 to 5.00 3.71 Exercised - - - Outstanding September 30, 2019 2,866,910 0.40 to $11.42 $ 3.54 The following tables summarize information about stock options outstanding as of September 30, 2019: Options outstanding Options exercisable Exercise price Number of shares Weighted average remaining years Weighted price Number of shares Weighted average exercise price $ 0.40 15,000 2.84 15,000 $ 3.00 312,500 3.71 312,500 $ 3.50 2,396,119 8.60 1,468,022 $ 4.00 8,791 0.53 8,791 $ 5.00 118,500 1.63 118,500 $ 11.42 16,000 2.18 16,000 2,866,910 7.44 $ 3.54 1,938,813 $ 3.55 The weighted-average grant-date fair values of options granted during the nine months ended September 30, 2019 was $1,661,524 ($2.64 per share) and for the year ended December 31, 2018 was $2,801,944 ($2.79 per share). As of September 30, 2019, there were unvested options to purchase 928,097 shares of common stock. Total expected unrecognized compensation cost related to such unvested options is $2,338,897 which is expected to be recognized over a period of 31 months. Stock option-based compensation expense totaled $329,424 and $151,713 for the three months ended September 30, 2019 and 2018, respectively, and $1,531,528 and $457,333 for the nine months ended September 30, 2019 and 2018, respectively. Stock options outstanding as of September 30, 2019 as disclosed in the above table, have an intrinsic value of $202,750.

Interest Expense

Interest Expense	9 Months Ended
	Sep. 30, 2019
Interest Expenses [Abstract]
INTEREST EXPENSE	22. INTEREST EXPENSE Interest expense consists of the following: Three months ended September 30, 2019 Three months ended September 30, 2018 Nine months Nine months ended September 30, 2018 Imputed interest $ (76,381 ) $ (74,769 ) $ (207,535 ) $ (224,307 ) Warrant and Series C Preferred stock valuation charge (1,766,904 ) - (1,766,904 ) - Debt discount (1,350,987 ) (323,398 ) (1,706,706 ) (1,017,408 ) Interest expense (589,574 ) (417,071 ) (1,668,365 ) (1,123,916 ) Other 242 - - (539 ) $ (3,783,604 ) $ (815,238 ) $ (5,349,510 ) $ (2,366,170 )

Net Loss Per Common Share

Net Loss Per Common Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
NET LOSS PER COMMON SHARE	23. NET LOSS PER COMMON SHARE Basic loss per share is based on the weighted-average number of common shares outstanding during each period. Diluted loss per share is based on basic shares as determined above, plus the incremental shares that would be issued upon the assumed exercise of "in-the- money" stock options and warrants using the treasury stock method and the inclusion of all convertible securities, including preferred stock and convertible notes, assuming these securities were converted at the beginning of the period or at the time of issuance, if later. The computation of diluted net loss per share does not assume the issuance of common shares that have an anti-dilutive effect on net loss per share. For the three months and nine months ended September 30, 2019 and 2018, the following options, warrants and convertible loans were excluded from the computation of diluted loss per share as the result of the computation was anti-dilutive: Three and nine months ended September 30, 2019 Three and nine months ended September 30, 2018 Stock options 2,866,910 1,322,681 Warrants 5,446,169 4,703,323 Convertible securities 1,542,835 799,988 9,855,914 6,825,992

Related Parties

Related Parties	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTIES	24. RELATED PARTIES Richard Cunningham On April 30, 2019, the Company issued ten year options exercisable over 154,616 shares of common stock at an exercise price of $3.50 per share, with immediate vesting. Douglas Krafte On April 30, 2019, the Company issued ten year options exercisable over 75,267 shares of common stock at an exercise price of $3.50 per share, with immediate vesting. Michael Taglich On August 26, 2019, the Company issued a $250,000 Subordinated Promissory Note ("SBN") to Mr. Michael Taglich. The SBN earn Payment in Kind ("PIK") interest at a rate of 15% per annum based on a 360 day year and matures on February 28, 2023. In conjunction with the issuance of the SBN, the Company issued the Mr. Michael Taglich 71,428 shares of Series C Preferred Stock and seven year warrants exercisable for 71,428 shares of common stock at an exercise price of $3.50 per share, expiring on August 26, 2026. Robert Taglich On August 26, 2019, the Company issued a $250,000 Subordinated Promissory Note ("SBN") to Mr. Robert Taglich. The SBN earn Payment in Kind ("PIK") interest at a rate of 15% per annum based on a 360 day year and matures on February 28, 2023. In conjunction with the issuance of the SBN, the Company issued the Mr. Robert Taglich 71,427 shares of Series C Preferred Stock and seven year warrants exercisable for 71,427 shares of common stock at an exercise price of $3.50 per share, expiring on August 26, 2026.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	25. COMMITMENTS AND CONTINGENCIES As a result of the agreements that the Company entered into with Pfizer Research (NC), the Company is obligated to; (i) make additional payments in terms of the Asset Purchase and Collaboration Agreement that it entered into on June 26, 2015 with Pfizer including beginning in 2017, a quarterly earn out payment (the "Earn Out Payment") of 10% of revenue earned during the quarter, with a minimum payment of $250,000 per quarter, up to a maximum aggregate payment of $10,000,000, such minimum being reduced to $50,000 for the quarters ending March 2017 to December 2018 and the difference between $250,000 or the quarterly amount paid and the actual calculation of deferred purchase consideration at 10% of gross revenue per quarter is being deferred and paid as one lump sum with the payment being made the quarter ended March 31, 2019, bearing interest at 12.5% per annum, which interest is payable quarterly. The earn out payments are currently being renegotiated with Pfizer Research (NC). On June 19, 2017, the Company entered into a four-year employment agreement with Douglas Krafte, Ph.D., pursuant to which Dr. Krafte is entitled to an annual base salary of $285,000 and will be eligible for annual discretionary performance bonus payments of up to 35% of his base salary payable in cash, which bonus, if any, will be awarded in the sole and absolute discretion of the Company's board of directors and the compensation committee of the board of directors. Dr. Krafte continues to be engaged as the Company's Chief Scientific Officer. On November 20, 2018, the Company approved an amendment to the Company's employment agreement with Dr. Krafte, increasing his annual salary to Two Hundred Ninety Five Thousand Dollars ($295,000) and increasing his target bonus to up to 50% of his base salary. On November 20, 2018, the Company approved an amendment to the Company's employment agreement with Mr. Cunningham, increasing his annual salary to Three Hundred Seventy Five Thousand Dollars ($375,000). Mr. Cunningham continues to be the Company's Chief Executive Officer. On August 31, 2018, the Company, and its subsidiaries other than Icagen-T, Inc., entered into a Credit Agreement (the "Icagen Credit Agreement") with such financial institutions from time to time a party thereto as lender, and Perceptive Credit Holdings II, LP, (the "Purchaser"), and Icagen-T entered into a Credit Agreement with the Purchaser (the "Icagen-T Credit Agreement" and together with the Icagen Credit Agreement, the "Credit Agreements") pursuant to which the Purchaser advanced to the Company and Icagen-T, Inc., the aggregate principal sum of $15,250,000 pursuant to four year senior secured term loans, maturing on August 31, 2022, bearing interest at the rate of one month Libor plus 9.75%, with a minimum rate of 12% per annum (the "Term Loans"). The Term Loans amortize commencing on the last day of each month after August 31, 2020 at an amount equal to $152,500 (1.0% of the aggregate principal amount of $15,250,000). On August 26, 2019, the Company issued Subordinated Promissory Notes (SBN's") in the aggregate principal amount of $500,000. The SBN's earn Payment in Kind ("PIK") interest at a rate of 15% per annum based on a 360 day year and matures on February 28, 2023. On August 27, 2019, a Forbearance Agreement and First Amendment to the Icagen Credit Agreement and a Forbearance Agreement and First Amendment to the Icagen-T Credit Agreement were entered into, pursuant to which the Purchaser advanced to Icagen-T, Inc., the aggregate principal sum of $2,000,000 maturing on June 30, 2020, bearing PIK interest at the rate of 15% per annum, compounded monthly. The Company is also obligated to pay an exit fee of 5% ($100,000) on prepayment or maturity of the advance.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	26. SUBSEQUENT EVENTS The Company is not in compliance with the financial covenants and the affirmative covenants of the Credit Agreements and certain affirmative covenants set forth therein. Because the Company and its wholly-owned subsidiaries were in default, on August 27, 2019, a Forbearance Agreement and First Amendment to the Icagen Credit Agreements and a Forbearance Agreement and First Amendment to the Icagen-T Credit Agreement were entered into with the Purchaser (collectively, the "First Forbearance Agreements") in order to temporarily stop the Purchaser from taking legal action to exercise its rights and remedies on the Term Loans until December 31, 2019 The Second Forbearance Agreements provided for an additional advance to Icagen-T of $1,000,000 ("Additional Advance"). The Additional Advance earns PIK interest at 15% per annum, compounded monthly and matures on June 30, 2020. In addition, the Company paid a commitment fee of 4% ($40,000) on the Additional Advance and is obligated to pay an exit fee of 5% ($50,000) upon prepayment or maturity of the Additional Advance. The following condition precedent were met prior to entering into the Second Forbearance Agreements: ● The Company issued the Creditor an additional 1,900,000 shares of Series C Stock. The Forbearance Agreements provide for a Standstill Termination which ends on January 31, 2020, thereby allowing the Creditor to accelerate the obligations and take any necessary action under the Term loan as disclosed in Note 13 above. The Company agreed to take the following actions under the Second Forbearance Agreements, the failure to do so would constitute events of default under the Term Loans: ● Sell the North Carolina Assets on or before February 15, 2020. In the event that the Loan Parties fail to achieve a sale of the North Carolina Business on or before February 15, 2020, then the Company shall issue an additional 600,000 Series C Preferred Stock to the Administrative Agent; ● Sell the Tucson facility on or before February 28, 2020, provided, that upon the sale of the North Carolina Business, the deadline for causing the sale is extended to July 15, 2020; ● Retain a real estate broker on or before March 31, 2020 to sell the Tucson facility that is owned by Icagen-T, Inc.; and ● Upon receipt of funds from the sale of the North Carolina Assets, make mandatory prepayments of the Term Loans in the aggregate amount of the lesser of: (i) the entire outstanding obligations owed to the Creditor which includes the Term Loan to Icagen-T, Inc. that the Corporation has guaranteed, and (ii) the net proceeds received from the sale of the Assets. On February 12, 2020, a Forbearance Agreement and Third Amendment to the Icagen Credit Agreement and a Forbearance Agreement and Third Amendment to the Icagen-T Credit Agreement was entered into with the Purchaser (collectively, the "Third Forbearance Agreements") in order to temporarily stop the Purchaser from taking legal action to exercise its rights and remedies under the Credit Agreements. The Purchaser has agreed, under the Icagen Inc., Third Forbearance Agreements, to cease any collection procedures under the loan agreements until the earlier of March 15, 2020, and under the Icagen-T, Inc., Third Forbearance Agreements, to cease any collection procedures under the loan agreements until the earlier of October 15, 2020 or in each of the above Forbearance Agreements, the occurrence of any one or more of the following events: (a) any Default or Event of Default under the Credit Agreements, in each case other than the existing defaults; (b) any failure by a loan party for any reason to comply with any term, condition, or provision contained in the Third Forbearance Agreements; (c) any representation made by a loan party in the Third Forbearance Agreements or pursuant to them that proves to be incorrect or misleading in any material respect when made; or (d) any Material Adverse Effect (as defined in the Credit Agreements) shall occur as determined in good faith by the Creditor. If any one of the above events occurs, that will be deemed a default under the Credit Agreements and the Creditor will again be permitted to take legal action to foreclose on the Term Loans. The Company agreed to take the following actions under the Third Forbearance Agreements, the failure to do so would constitute events of default under the Term Loans: ● Sell the North Carolina Assets on or before March 15, 2020 and if not sold by March 15, 2020 then the Corporation must issue to the Creditor an additional 600,000 shares of Series C Preferred Stock; ● Retain a real estate broker to sell the Tucson Facility that is owned by Icagen-T, Inc. on or before July 16, 2020; and ● Upon receipt of funds from the sale of the North Carolina Assets, including funds received in connection with any earn out, make mandatory prepayments of the Term Loans in the aggregate amount of the lesser of: (i) the entire outstanding obligations owed to the Creditor which includes the Term Loan to Icagen-T, Inc. that the Corporation has guaranteed, and (ii) the net proceeds received from the sale of the Assets provided, however, that $5.45 million may be retained for working capital purposes after payment in full of amounts owed to the Purchaser under the Icagen Credit Agreement. In addition, under the Third Forbearance Agreement to the Icagen-T Credit Agreement, Icagen-T has agreed to sell the Tucson Facility on or before August 15, 2020, for proceeds greater than $20,000,000. On January 13, 2020, the Company by written consent of the majority of its stockholders resolved to increase the designated number of Series C Convertible Redeemable Preferred Stock ("Series C Stock") from 2,242,857 shares to 4,742,857 shares. Immediately after this resolution, the Company issued Perceptive 1,900,000 shares of Series C Stock in terms of the Second Forbearance agreements above. On February 11, 2020, the Company, and its wholly-owned subsidiaries Icagen Corp., XRPro Sciences, Inc., and Caldera Discovery, Inc. (collectively, the "Sellers") entered into an Asset Purchase Agreement ("APA") with Adjacent Acquisition Co, LLC ("Buyer"), a subsidiary of Ligand Pharmaceuticals, Inc. ("Ligand"), for the sale to Buyer of all of the Seller's assets that are located in its Durham, North Carolina facility. Those assets include, but are not limited to, our research and development operations focused on ion channels and transporters, High Throughput Screening and lead optimization technology, assay development and x-ray fluorescence-based assays (the "Asset Sale"). These assets represent a significant portion of the assets of the Company. The proceeds of the sale will be used to pay 100% of the principal, plus an early settlement penalty of 8%, of the Icagen Inc. Term Loan owed to the Purchaser and any transaction costs. The net proceeds received after a $5.45 million working capital allowance, will be used to repay a portion of the principal of the Icagen-T Term Loan, plus an early settlement penalty of 8% on that portion of the Icagen-T loan prepaid, which Term Loans are currently in default but are subject to forbearance conditioned upon the closing of the Asset Sale. Buyer will pay to the Company a base consideration of $15.0 million subject to a working capital adjustment ("base consideration") and less The Company and Buyer have also agreed to an earn out whereby Buyer could pay future consideration to the Company of up to $25 million upon the achievement of certain "milestones" by the North Carolina Facility, including but not limited to, up-front payments on collaboration agreements. Other than disclosed above, the Company has evaluated subsequent events through the date of the unaudited condensed consolidated financial statements were available to be issued and has concluded that no such events or transactions took place that would require disclosure herein.

Accounting Policies and Estim_2

Accounting Policies and Estimates (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The (a) unaudited condensed consolidated balance sheets as of September 30, 2019, which have been derived from the unaudited condensed consolidated financial statements, and as of December 31, 2018, which have been derived from audited consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations , statements of stockholders' deficit and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of results that may be expected for the year ending December 31, 2019. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission ("SEC") on April 12, 2019. All amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) unless stated otherwise.
Consolidation	Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries in which it has at least a majority voting interest. All significant inter-company accounts and transactions have been eliminated in the unaudited condensed consolidated financial statements. The entities included in these unaudited condensed consolidated financial statements are as follows: Icagen, Inc. - Parent Company Icagen Corp - Wholly owned subsidiary Icagen-T, Inc. - wholly owned subsidiary Caldera Discovery, Inc. - Wholly owned subsidiary XRpro Sciences, Inc. - Wholly owned subsidiary
Estimates	Estimates The preparation of these unaudited condensed consolidated financial statements in accordance with US GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. The Company continually evaluates its estimates, including those related to bad debts and recovery of long-lived assets. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to the Company's reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the unaudited condensed consolidated financial statements. Significant estimates include the allowance for doubtful accounts, the useful life of plant and equipment and intangible assets, the valuation of certain assets and intangibles acquired from Pfizer, Inc., the assumptions used to calculate fair value of warrants and options granted, in addition to assumptions used to calculate the value of the derivative liability and assumptions used in assessing impairment of long-term assets.
Fair value of financial instruments	Fair value of financial instruments The Company adopted the guidance of ASC 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: ● Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash, accounts receivable, loans payable, accounts payable and accrued expenses approximate their fair market value based on the short-term maturity of these instruments. A financial asset or liability's classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company had recorded a derivative liability for its warrants which contain a cash settlement option upon the occurrence of a fundamental event. The derivative liability measured at fair value using unobservable inputs (Level 3) amounted to $6,004,480 as of September 30, 2019. ASC 825-10 " Financial Instruments
Concentrations of credit risk	Concentrations of credit risk The Company's operations are carried out in the USA. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environment in the USA and by the general state of the economy. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things. The Company maintains cash with major financial institutions. The Federal Deposit Insurance Corporation ("FDIC") provides insurance coverage for deposits of corporations, the current limit of coverage is $250,000. As a result of this coverage the Company cash balances of $1,487,230 are not covered by the FDIC as of September 30, 2019.
Concentration of major customers	Concentration of major customers The Company derives its revenues from commercial pharmaceutical and biotechnology companies. The commercial revenues are currently from several major pharmaceutical companies and smaller biotechnology and pharmaceutical companies. The Company derived 81.0% of its commercial revenues from four customers during the nine months ended September 30, 2019. During the nine months ended September 30, 2018 the Company derived 71.0% of its commercial revenue from four major customers. The Company continues its attempts to diversify its customer base. Total revenue by customer type are as follows: Three months ended Nine months ended September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Commercial revenue $ 3,483,867 $ 3,007,928 $ 10,660,330 $ 10,465,046 Government grants 115,505 - 305,080 - $ 3,599,372 $ 3,007,928 $ 10,965,410 $ 10,465,046
Accounts receivable and other receivables	Accounts receivable and other receivables The Company has a policy of reserving for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. As a basis for accurately estimating the likelihood of collection of the Company's accounts receivable, it considers a number of factors when determining reserves for uncollectable accounts. The Company believes that it uses a reasonably reliable methodology to estimate the collectability of its accounts receivable. The Company reviews its allowances for doubtful accounts on a regular basis. The Company also considers whether the historical economic conditions are comparable to current economic conditions. If the financial condition of its customers or other parties that it has business relations with were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The balance of the receivables provision as at September 30, 2019 and December 31, 2018 was $0. The amount charged to bad debt provision for the three and nine months ended September, 2019 and 2018 was $0.
Revenue recognition	Revenue recognition The Company's revenue recognition policy is consistent with the requirements of FASB ASC 606, Revenue. The Company has analyzed its revenue transactions pursuant to ASC 606, Revenue, and it has no material impact as a result of the transition from ASC 605 to ASC 606. The Company's revenues are recognized when control of the promised services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services, as defined below. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: i. identify the contract with a customer; ii. identify the performance obligations in the contract; iii. determine the transaction price; iv. allocate the transaction price to performance obligations in the contract; and v. recognize revenue as the performance obligation is satisfied. Revenue sources consist of commercial revenues, deferred revenue, multi-element collaboration agreements and government grants and contracts. 1) Commercial revenues The Company enters into fixed fee commercial development contracts that are associated with the delivery of feasible research on drug candidates and the development of drug candidates. Revenue under these contracts is generally recognized upon delivery or as the development is performed. 2) Deferred revenue The Company received and will receive certain revenue in advance of services delivered. This revenue is deferred and only recognized when services have been performed in terms of master services agreements entered into with customers, together with their associated Statements of Work. 3) Multi-element collaboration agreements The Company has entered into multiple-element collaboration contracts with customers and has determined that the different revenue generating elements embodied in these contracts are separable and there is sufficient evidence of the fair value of each element to account for these contract elements separately. These contracts elements include: i. Upfront payments The Company receives upfront revenue payments, generally upon entering into a collaboration agreement, these revenues are recognized over the expected initial contract timeline as outlined in the collaboration agreement. ii. FTE based research payments The Company receives ongoing revenue for FTE based time spent on the collaboration projects, this revenue is recognized as the services are rendered. iii. Development milestones Revenue contingent upon the achievement of certain agreed upon development milestones is recognized in the period that the development milestone is achieved. The achievement of a development milestone is when the Company's collaboration partner agrees that the requirements stipulated in the agreement have been met. iv. Sales based events Revenue based on the achievement of certain calendar year net sales is recognized in the period that the sales achieved by the Company's collaboration partner reach the thresholds as laid out in the agreement. v. Royalties earned Royalties are earned at varying percentages of net product sales for certain periods as defined in the Company's collaboration agreements, these royalties are recognized as revenue in the period in which a royalty report is received from the Company's collaboration partners. 4) Government grants and contracts The Company generally uses the cost-to-cost measure of progress for all its government contracts, unless it believes another measure will produce a more reliable result. The Company believes that the cost-to-cost measure is the best and most reliable performance indicator of progress on its government contracts as all its contract estimates are based on costs that it expects to incur in performing its government contracts and it has not experienced any significant variations on estimated to actual costs to date. Under the cost-to-cost measure of progress, the extent of progress towards completion is based on the ratio of costs incurred-to-date to the total estimated costs at the completion of the government contract. Revenues, including estimated fees or profits are recorded as costs are incurred. When estimates of total costs to be incurred on a contract exceed total estimates of revenue to be earned, a provision for the entire loss on the contract is recorded in the period the loss is determined.
Research and development	Research and development The remuneration of the Company's research and development staff, materials used in internal research and development activities, and payments made to third parties in connection with collaborative research and development arrangements, are all expensed as incurred. Where the Company makes a payment to a third party to acquire the right to use a product formula which has received regulatory approval, the payment is accounted for as the acquisition of a license or patent and is capitalized as an intangible asset and amortized over the shorter of the license period or the patent life. The amount expensed for unrecovered research costs, included in selling, general and administrative expenses during the three and nine months ended September 30, 2019 was $115,975 and $1,440,851, and for the three and six months ended September 30, 2018 was $696,823 and $2,232,601, respectively.
Net loss per share	Net loss per share Basic net loss per share is computed on the basis of the weighted average number of common stock outstanding during the period. Diluted net loss per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net income (loss) per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, "in-the money" options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share).
Related parties	Related parties Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.
Derivative liabilities	Derivative liabilities The Company has derivative financial instruments as of September 30, 2019 and December 31, 2018. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re- measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option and warrants 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. The Black-Scholes option valuation model was used to estimate the fair value of the warrants. The model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time, of other comparative securities, equal to the weighted average life of the options. Conversion options are recorded as debt discount and are amortized as interest expense over the life of the underlying debt instrument using the effective interest method.
Inventory	Inventory Inventory consists of consumables utilized in the Company's research activities. These consumable inventories are valued at the lower of cost or net realizable value.
Adoption of Accounting Standards	Adoption of Accounting Standards In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU"), No. 2016-02, Leases (Topic 842) (ASC 842) The amendments in this update establish a comprehensive new lease accounting model. The new standard: (a) clarifies the definition of a lease; (b) requires a dual approach to lease classification similar to current lease classifications; and (c) causes lessees to recognize leases on the balance sheet as a lease liability with a corresponding right-of-use asset for leases with a lease-term of more than twelve months. The new standard is effective for fiscal years and interim periods beginning after December 15, 2018, with early adoption permitted. A modified retrospective transition approach is required for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, including a number of optional practical expedients that entities may elect to apply. In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, an update which provides another transition method, the prospective transition method, which allows entities to initially apply the new lease standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company adopted the new standard on January 1, 2019 using the prospective transition method. The Company has identified all leases and reviewed the leases to determine the impact of ASC 842 on its consolidated financial statements. The Company has elected to apply the practical expedient to certain classes of leases, whereby the separation of components of leases into lease and non-lease components is not required and all of the practical expedients to all leases, which include not reassessing (1) whether any expired or existing contracts are or contain leases, (2) lease classification for any expired or existing leases, and (3) initial direct costs for any existing leases. The adoption of the new standard resulted in the recording of a right-of-use asset and a lease liability on the consolidated balance sheet on January 1, 2019 of $59,682 and the subsequent amortization of the asset and the lease liability of $59,682. The adoption of ASU 2016-02, as amended, has had no impact on the unaudited condensed consolidated statements of operations or unaudited condensed consolidated statements of cash flows.
Recent accounting pronouncements	Recent accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) The Amendments in this update reduce the complexity in accounting for income taxes by removing certain exceptions to accounting for income taxes and deferred taxes and simplifying the accounting treatment of franchise taxes, a step up in the tax basis of goodwill as part of business combinations, the allocation of current and deferred tax to a legal entity not subject to tax in its own financial statements, reflecting changes in tax laws or rates in the annual effective rate in interim periods that include the enactment date and minor codification improvements. This ASU is effective for fiscal years and interim periods beginning after December 15, 2020. The effects of this ASU on the Company's financial statements is not considered to be material. The FASB issued several updates during the period, none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the unaudited condensed consolidated financial statements upon adoption.
Reclassification of Prior Year Presentation	Reclassification of prior year presentation Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Accounting Policies and Estim_3

Accounting Policies and Estimates (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of total revenues by major customer type	Three months ended Nine months ended September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Commercial revenue $ 3,483,867 $ 3,007,928 $ 10,660,330 $ 10,465,046 Government grants 115,505 - 305,080 - $ 3,599,372 $ 3,007,928 $ 10,965,410 $ 10,465,046

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of prepaid expenses and other current assets	September 30, December 31, 2018 Prepaid insurance $ 69,777 $ 35,723 Prepaid maintenance 72,742 73,992 Prepaid subscriptions 3,751 938 $ 146,270 $ 110,653

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule if intangible assets	September 30, 2019 December 31, 2018 Cost Accumulated amortization and Net book value Net book value Cell lines $ 5,153,664 $ (153,164 ) $ 5,000,500 $ 5,000,500 Discovery platform 1,450,500 (616,463 ) 834,037 942,825 Trade names and trademarks 637,500 - 637,500 637,500 Assembled workforce 282,500 (120,062 ) 162,438 183,625 Patents 972,000 (726,290 ) 245,710 284,473 $ 8,496,164 $ (1,615,979 ) $ 6,880,185 $ 7,048,923
Schedule of amortization expense for future periods	Remainder of 2019 $ 56,246 2020 224,984 2021 224,984 2022 224,984 2023 and thereafter 510,987 Total $ 1,242,185

Plant and Equipment (Tables)

Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of plant and equipment	September 30, 2019 December 31, 2018 Cost Accumulated depreciation and impairment Net book Net book Laboratory equipment $ 3,265,818 $ (1,691,978 ) $ 1,573,840 $ 1,248,268 Computer software 1,477,117 (1,150,002 ) 327,115 648,578 Computer equipment 118,355 (86,036 ) 32,319 44,234 Leasehold improvements 75,511 (53,638 ) 21,873 41,765 $ 4,936,801 $ (2,981,654 ) $ 1,955,147 $ 1,982,845

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of weighted average discount rates for operating and finance leases	Operating leases 9.0 % Finance leases 8.8 %
Schedule of right of use assets	September 30, Non-current assets Right of use assets, operating leases, net of amortization $ 557,838 Right of use assets, finance leases, net of depreciation – included in plant and equipment $ 617,800
Schedule of total lease cost	Nine months ended 2019 Operating lease expense $ 156,705 Finance lease expense Depreciation of capitalized finance lease assets 88,119 Interest expense on finance lease liabilities 37,666 Total lease cost $ 282,490
Schedule of finance and operating lease maturity liability	Amount Remainder of 2019 $ 337,862 2020 378,827 2021 29,965 Total undiscounted minimum future lease payments 746,654 Imputed interest (64,780 ) Total finance lease liability $ 681,874 Disclosed as: Current portion $ 564,257 Non-current portion 117,617 $ 681,874 Amount Remainder of 2019 $ 61,653 2020 242,166 2021 247,264 2022 83,231 Total undiscounted minimum future lease payments 634,314 Imputed interest (73,503 ) Total operating lease liability $ 560,811 Disclosed as: Current portion $ 192,875 Non-current portion 367,936 $ 560,811

Other Payables and Accrued Ex_2

Other Payables and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of other payables and accrued expenses	September 30, 2019 December 31, 2018 Bonus accrual $ 767,863 $ 508,550 Payroll liabilities 165,600 275,001 Severance cost accrual - 30,541 Other 484,408 108,365 $ 1,417,871 $ 922,457

Deferred Revenue (Tables)

Deferred Revenue (Tables)	9 Months Ended
	Sep. 30, 2019
Deferred Purchase Consideration [Abstract]
Schedule of deferred revenue	September 30, 2019 December 31, 2018 Opening balance $ 5,090,210 $ 219,828 Cash received in advance 4,395,259 9,249,998 Revenue recognized (5,395,262 ) (4,379,616 ) $ 4,090,207 $ 5,090,210 Disclosed as: Current portion $ 2,006,876 $ 1,756,878 Non-current portion 2,083,331 3,333,332 $ 4,090,207 $ 5,090,210

Deferred Purchase Considerati_2

Deferred Purchase Consideration (Tables)	9 Months Ended
	Sep. 30, 2019
Deferred Purchase Consideration [Abstract]
Schedule of deferred purchase consideration	September 30, 2019 December 31, Deferred purchase consideration Opening balance $ 9,754,071 $ 9,856,458 Interest due on deferred purchase consideration 160,869 126,576 Repayment (182,857 ) (228,963 ) Closing balance 9,732,083 9,754,071 Present value discount on future payments Opening balance (1,118,261 ) (1,417,336 ) Imputed interest expense 196,731 299,075 Closing balance (921,530 ) (1,118,261 ) Deferred purchase consideration, net $ 8,810,553 $ 8,635,810 Disclosed as follows: Short-term portion $ 3,100,000 $ 2,450,000 Accrued interest 132,083 54,071 Long-term portion 5,578,470 6,131,739 Deferred purchase consideration, net $ 8,810,553 $ 8,635,810

Bridge Notes Payable (Tables)

Bridge Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Bridge Notes Payable [Abstract]
Schedule of bridge notes	September 30, 2019 December 31, Bridge note liability Opening balance $ 311,507 $ - Bridge notes raised - 500,000 Interest accrued 22,438 19,123 Repayment - (207,616 ) Closing balance 333,945 311,507 Discount on bridge notes Opening balance (45,359 ) - Fair value of warrants issued - (116,485 ) Amortization of bridge note discount 45,359 71,126 Closing balance - (45,359 ) Bridge notes, net $ 333,945 $ 266,148 Disclosed as follows: Short-term portion $ 300,000 $ 254,641 Accrued interest 33,945 11,507 $ 333,945 $ 266,148

Term Loan Payable (Tables)

Term Loan Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Term Loan Payable [Abstract]
Schedule of term loans	September 30, 2019 December 31, Term Loan Opening balance $ 15,408,897 $ - Term loan issued - 15,250,000 Interest accrued 1,408,503 627,330 Repayments (1,414,900 ) (468,433 ) Closing balance 15,402,500 15,408,897 Debt discount Opening balance (2,544,304 ) - Debt issuance costs 5,319 (1,006,944 ) Fair value of warrants - (1,746,065 ) Amortization of debt discount 1,426,917 208,705 Closing balance (1,112,068 ) (2,544,304 ) Term Loan, net $ 14,290,432 $ 12,864,593 Disclosed as follows: Short-term portion $ 6,834,194 $ - Accrued interest 152,500 158,897 Long-term portion 7,303,738 12,705,696 $ 14,290,432 $ 12,864,593

Subordinated Promissory Notes_2

Subordinated Promissory Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Brokers and Dealers [Abstract]
Schedule of subordinated promissory notes	September 30, Promissory notes payable Opening balance $ - Promissory notes issued 500,000 Interest accrued 10,000 Repayments - Closing balance 510,000 Debt discount Opening balance - Value of series C Preferred stock allocated to debt discount (500,000 ) Amortization of debt discount 13,651 Closing balance (486,349 ) Promissory notes, net $ 23,651 Disclosed as follows: Accrued interest $ 10,000 Long-term portion 13,651 $ 23,651

Short-Term Loan Payable (Tables

Short-Term Loan Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Notes to Financial Statements [Abstract]
Shedule of Short-Term Loan Payable	September 30, 2019 Term Loan Opening balance $ - Term loan issued 2,000,000 PIK Interest accrued 28,375 Repayments - Closing balance 2,028,375 Debt discount Opening balance - Value of series C Preferred stock allocated to debt discount (2,000,000 ) Amortization of debt discount 220,779 Closing balance (1,779,221 ) Imputed interest on exit fee Opening balance - Imputed interest expense 10,804 Closing balance 10,804 Short-term Loan, net $ 259,958

Convertible Loan Payable (Table

Convertible Loan Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Convertible Debt [Abstract]
Schedule of convertible debt	December 31, Convertible debt Opening balance $ 10,108,333 Interest accrued 866,667 Early settlement penalty 200,000 Repayments (11,175,000 ) Closing balance - Debt discount Opening balance (4,138,206 ) Amortization of debt discount 950,163 Release of debt discount on extinguishment of convertible debt 3,188,043 Closing balance - Convertible debt, net $ -

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative Liability [Abstract]
Schedule of assumptions were used in the Black-Scholes valuation model	Nine months ended 2019 Calculated stock price $ 3.50 Risk free interest rate 1.5 to 2.3 % Valuation period 2.6 to 7.0 years expected volatility of underlying stock 60.1% to 82.2 % Expected dividend rate 0 %
Schedule of the movement on derivative liability	September 30, December 31, Opening balance $ 5,178,598 $ 4,168,964 Derivative liability on warrants issued to promissory note holders, term loan note holders and series C preferred stockholders 1,666,935 3,604,728 Extinguishment of derivative liability on convertible debt - (3,890,826 ) Mark-to-market adjustment (841,053 ) 1,295,732 Closing balance $ 6,004,480 $ 5,178,598

Warrants (Tables)

Warrants (Tables)	9 Months Ended
	Sep. 30, 2019
Warrants [Abstract]
Schedule of warrant activity	Number of shares Exercise Weighted price Outstanding January 1, 2018 3,179,784 $ 3.50 to $4.20 $ 3.50 Granted 1,598,539 3.50 3.50 Forfeited/cancelled (75,000 ) 4.20 4.20 Exercised - - - Outstanding December 31, 2018 4,703,323 3.50 to 3.85 3.51 Granted 742,846 3.50 3.50 Forfeited/cancelled - - - Exercised - - - Outstanding September 30, 2019 5,446,169 $ 3.50 to $3.85 $ 3.51
Schedule of warrants outstanding and exercisable	Warrants outstanding Warrants exercisable Exercise price Number of shares Weighted years Weighted price Number of shares Weighted price $ 3.50 5,302,768 3. 41 5,302,768 $ 3.85 143,401 0.75 143,401 5,446,169 3.34 $ 3.51 5,446,169 $ 3.51

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of stock option activity	Number of shares Exercise price per share Weighted average exercise price Outstanding January 1, 2018 1,419,959 $ 0.40 to $11.42 $ 3.59 Granted 1,005,000 3.50 3.50 Forfeited/cancelled (113,946 ) 3.50 (3.50 ) Exercised - - - Outstanding December 31, 2018 2,311,013 0.40 to 11.42 3.55 Granted 628,883 3.50 3.50 Forfeited/cancelled (72,986 ) 3.50 to 5.00 3.71 Exercised - - - Outstanding September 30, 2019 2,866,910 0.40 to $11.42 $ 3.54
Schedule information about stock options outstanding	Options outstanding Options exercisable Exercise price Number of shares Weighted average remaining years Weighted price Number of shares Weighted average exercise price $ 0.40 15,000 2.84 15,000 $ 3.00 312,500 3.71 312,500 $ 3.50 2,396,119 8.60 1,468,022 $ 4.00 8,791 0.53 8,791 $ 5.00 118,500 1.63 118,500 $ 11.42 16,000 2.18 16,000 2,866,910 7.44 $ 3.54 1,938,813 $ 3.55

Interest Expense (Tables)

Interest Expense (Tables)	9 Months Ended
	Sep. 30, 2019
Interest Expenses [Abstract]
Schedule of interest expense	Three months ended September 30, 2019 Three months ended September 30, 2018 Nine months Nine months ended September 30, 2018 Imputed interest $ (76,381 ) $ (74,769 ) $ (207,535 ) $ (224,307 ) Warrant and Series C Preferred stock valuation charge (1,766,904 ) - (1,766,904 ) - Debt discount (1,350,987 ) (323,398 ) (1,706,706 ) (1,017,408 ) Interest expense (589,574 ) (417,071 ) (1,668,365 ) (1,123,916 ) Other 242 - - (539 ) $ (3,783,604 ) $ (815,238 ) $ (5,349,510 ) $ (2,366,170 )

Net Loss Per Common Share (Tabl

Net Loss Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of computation of diluted loss per shares anti-dilutive	Three and nine months ended September 30, 2019 Three and nine months ended September 30, 2018 Stock options 2,866,910 1,322,681 Warrants 5,446,169 4,703,323 Convertible securities 1,542,835 799,988 9,855,914 6,825,992

Accounting Policies and Estim_4

Accounting Policies and Estimates (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Summary of total revenues by customer type
Total revenues	$ 3,599,372	$ 3,007,928	$ 10,965,410	$ 10,465,046
Commercial revenues [Member]
Summary of total revenues by customer type
Total revenues	3,483,867	3,007,928	10,660,330	10,465,046
Government grants [Member]
Summary of total revenues by customer type
Total revenues	$ 115,505		$ 305,080

Accounting Policies and Estim_5

Accounting Policies and Estimates (Details Textual)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)Investors	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Accounting Policies and Estimates (Textual)
Cash balances insured by FDIC	$ 250,000			$ 250,000
Cash balances uninsured by FDIC	1,487,230			1,487,230
Balance of receivables provision	0			0		$ 0
Bad debt provision	0	$ 0		0	$ 0
Selling, general and administrative expenses	115,975	$ 696,823	$ 2,232,601	$ 1,440,851
Concentration risk, percentage				81.20%	71.00%
Number of customers | Investors				4
Derivative liability	$ 6,004,480			$ 6,004,480		$ 5,178,598	$ 4,168,964
Description of accounting standards				(1) whether any expired or existing contracts are or contain leases, (2) lease classification for any expired or existing leases, and (3) initial direct costs for any existing leases. The adoption of the new standard resulted in the recording of a right-of-use asset and a lease liability on the consolidated balance sheet on January 1, 2019 of $59,682 and the subsequent amortization of the asset and the lease liability of $59,682. The adoption of ASU 2016-02, as amended, has had no impact on the unaudited condensed consolidated statements of operations or unaudited condensed consolidated statements of cash flows.

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Going Concern (Textual)
Net loss	$ (5,707,586)	$ (2,247,059)	$ (10,857,684)	$ (9,480,136)	$ (13,039,313)
Accumulated deficit	(58,159,983)		(58,159,983)		(47,021,762)
Working capital	14,547,979		14,547,979		1,261,238
Deferred revenue	2,006,876		2,006,876		1,756,878
Upfront payment			5,000,000
Term Loans advanced	$ 6,834,194		6,834,194
Collaboration Agreement [Member]
Going Concern (Textual)
Upfront payment			$ 1,666,668

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 69,777	$ 35,723
Prepaid maintenance	72,742	73,992
Prepaid subscriptions	3,751	938
Total	$ 146,270	$ 110,653

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Summary of intangible assets
Cost	$ 8,496,164
Amortization and Impairment	(1,615,979)
Net book value	6,880,185	$ 7,048,923
Cell lines [Member]
Summary of intangible assets
Cost	5,153,664
Amortization and Impairment	(153,164)
Net book value	5,000,500	5,000,500
Discovery platform [Member]
Summary of intangible assets
Cost	1,450,500
Amortization and Impairment	(616,463)
Net book value	834,037	942,825
Trade names and trademarks [Member]
Summary of intangible assets
Cost	637,500
Amortization and Impairment
Net book value	637,500	637,500
Assembled workforce [Member]
Summary of intangible assets
Cost	282,500
Amortization and Impairment	(120,062)
Net book value	162,438	183,625
Patents [Member]
Summary of intangible assets
Cost	972,000
Amortization and Impairment	(726,290)
Net book value	$ 245,710	$ 284,473

Intangible Assets (Details 1)

Intangible Assets (Details 1)	Sep. 30, 2019USD ($)
Summary of amortization expense for future periods
Remainder of 2019	$ 56,246
2020	224,984
2021	224,984
2022	224,984
2023 and thereafter	510,987
Total	$ 1,242,185

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Intangible Assets (Textual)
Amortization expense	$ 56,246	$ 56,246	$ 168,738	$ 168,738
Trade name and trademarks [Member]
Intangible Assets (Textual)
Intangible assets	637,500		637,500
Assembled Workforce [Member]
Intangible Assets (Textual)
Intangible assets	282,500		$ 282,500
Assembled workforce expected useful life			10 years
Method for Detecting Binding Events [Member]
Intangible Assets (Textual)
Expiration date of patents, description			U.S. patent that is expected to expire in about 2021.
Flow Method and Apparatus for Screening Chemicals [Member]
Intangible Assets (Textual)
Expiration date of patents, description			The U.S., Europe, Japan and Singapore, such patents are expected to expire in 2022.
Method and Apparatus for Detecting Chemical Binding [Member]
Intangible Assets (Textual)
Expiration date of patents, description			10 issued patents in the U.S., Europe, Japan and Singapore; such patents are expected to expire in 2023.
Drug Development and Manufacturing [Member]
Intangible Assets (Textual)
Expiration date of patents, description			U.S. patent that is expected to expire in about 2021.
Advanced Drug Development and Manufacturing [Member]
Intangible Assets (Textual)
Expiration date of patents, description			20 issued foreign patents, in Europe, Japan, and Hong Kong, expected to expire in about 2026, and a pending application in the U.S. which, if issued, is expected to expire between 2021-2026.
Well Plate/Apparatus for Preparing Samples for Measurement [Member]
Intangible Assets (Textual)
Expiration date of patents, description			Issued over 15 issued patents in the U.S. Europe, and Japan, which are expected to expire in about 2028, and a pending application in the U.S. which, if issued, is also expected to expire in 2028.
Method and Apparatus for Measuring Protein Post Translational Modification [Member]
Intangible Assets (Textual)
Expiration date of patents, description			Expected to expire in about 2028 and pending applications in U.S. and Japan, which, if issued, are also expected to expire in about 2028.
Method and Apparatus for Measuring Analyte Transport Across Barriers [Member]
Intangible Assets (Textual)
Expiration date of patents, description			Includes 3 issued U.S. patents and issued patents in China and Hong Kong, which are expected to expire in about 2030/2031, and pending applications in U.S., Europe, and China, which, if issued, are also expected to expire in about 2030.
Method for Analysis Using X-Ray Fluorescence [Member]
Intangible Assets (Textual)
Expiration date of patents, description			4 issued U.S. patents, which is expected to expire in 2031, and a pending U.S. patent application which, if issued, is expected to expire in 2031.
Cell Lines [Member]
Intangible Assets (Textual)
Intangible assets	5,000,500		$ 5,000,500
Discovery Platform [Member]
Intangible Assets (Textual)
Intangible assets	$ 1,450,500		$ 1,450,500

Plant and Equipment (Details)

Plant and Equipment (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Components of plant and equipment
Cost	$ 4,936,801
Accumulated depreciation and impairment	(2,981,654)
Net book value	1,955,147	$ 1,982,845
Computer software [Member]
Components of plant and equipment
Cost	1,477,117
Accumulated depreciation and impairment	(1,150,002)
Net book value	327,115	648,578
Laboratory equipment [Member]
Components of plant and equipment
Cost	3,265,818
Accumulated depreciation and impairment	(1,691,978)
Net book value	1,573,840	1,248,268
Computer equipment [Member]
Components of plant and equipment
Cost	118,355
Accumulated depreciation and impairment	(86,036)
Net book value	32,319	44,234
Leasehold improvements [Member]
Components of plant and equipment
Cost	75,511
Accumulated depreciation and impairment	(53,638)
Net book value	$ 21,873	$ 41,765

Plant and Equipment (Details Te

Plant and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Plant and Equipment (Textual)
Depreciation expense	$ 323,887	$ 364,712	$ 1,151,428	$ 1,190,442

Leases (Details)

Leases (Details)	Sep. 30, 2019
Weighted average discount rates of operating and finance leases
Operating leases	9.00%
Finance leases	8.80%

Leases (Details 1)

Leases (Details 1) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Non-current assets
Right of use assets, operating leases, net of amortization	$ 557,838
Right of use assets, finance leases, net of depreciation - included in plant and equipment	$ 617,800

Leases (Details 2)

Leases (Details 2)	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease expense	$ 156,705
Finance lease expense
Depreciation of capitalized finance lease assets	88,119
Interest expense on finance lease liabilities	37,666
Total lease cost	$ 282,490

Leases (Details 3)

Leases (Details 3) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Total finance lease liability	$ 557,838
Finance Leases [Member]
Remainder of 2019	337,862
2020	378,827
2021	29,965
Total undiscounted minimum future lease payments	746,654
Imputed interest	(64,780)
Total finance lease liability	681,874
Disclosed as:
Current portion	564,257
Non-current portion	117,617
Total	681,874
Operating Leases [Member]
Remainder of 2019	61,653
2020	242,166
2021	247,264
2022	83,231
Total undiscounted minimum future lease payments	634,314
Imputed interest	(73,503)
Total finance lease liability	560,811
Disclosed as:
Current portion	192,875
Non-current portion	367,936
Total	$ 560,811

Leases (Details Textual)

Leases (Details Textual)	1 Months Ended
	Jan. 24, 2019	Sep. 30, 2019	Apr. 30, 2019
Leases (Textual)
Weighted average discount rates for office equipment operating leases		9.00%
Finance lease, description	The Company acquired laboratory equipment on January 24, 2019 for a purchase consideration of $613,958 and a two year maintenance contract associated with the equipment of $50,341 in terms of a deferred purchase arrangement. The total amount funded by the vendor was $655,133 repayable in twenty-four equal monthly installments of $29,965.
Third Party Lenders [Member]
Leases (Textual)
Incremental borrowing rate			9.78%
Office equipment leases [Member]
Leases (Textual)
Incremental borrowing rate		6.14%
Weighted average discount rates for office equipment operating leases		43.10%
Office equipment leases [Member] | Minimum [Member]
Leases (Textual)
Interest rate of office equipment leases		23.00%
Office equipment leases [Member] | Maximum [Member]
Leases (Textual)
Interest rate of office equipment leases		50.00%

Other Payables and Accrued Ex_3

Other Payables and Accrued Expenses (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Accounts Payable and Accrued Liabilities, Current [Abstract]
Bonus accrual	$ 767,863	$ 508,550
Payroll liabilities	165,600	275,001
Severance cost accrual		30,541
Other	484,408	108,365
Total	$ 1,417,871	$ 922,457

Other Payables and Accrued Ex_4

Other Payables and Accrued Expenses (Details Textual)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Expiry date of severance payment period	Jan. 31, 2019

Deferred Revenue (Details)

Deferred Revenue (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2018
Deferred Revenue Disclosure [Abstract]
Opening balance	$ 5,090,210	$ 219,828
Cash received in advance	4,395,259	9,249,998
Revenue recognized	(5,395,262)	(4,379,616)
Total	4,090,207	5,090,210
Disclosed as:
Current portion			$ 2,006,876	$ 1,756,878
Non-current portion			2,083,331	3,333,332
Total	$ 5,090,210	$ 5,090,210	$ 4,090,207	$ 5,090,210

Deferred Revenue (Details Textu

Deferred Revenue (Details Textual) - USD ($)	Dec. 04, 2018	Sep. 30, 2019
Deferred Revenue (Textual)
Upfront Payment		$ 5,000,000
Roche Ltd. [Member]
Deferred Revenue (Textual)
Upfront Payment	$ 5,000,000

Deferred Purchase Considerati_3

Deferred Purchase Consideration (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Deferred purchase consideration
Opening balance	$ 9,754,071	$ 9,856,458
Interest due on deferred purchase consideration	160,869	126,576
Repayment	(182,857)	(228,963)
Closing balance	9,732,083	9,754,071
Present value discount on future payments
Opening balance	(1,118,261)	(1,417,336)
Imputed interest expense	196,731	299,075
Closing balance	(921,530)	(1,118,261)
Deferred purchase consideration, net	8,810,553	8,635,810
Disclosed as follows:
Short-term portion	3,100,000	2,450,000
Accrued interest	132,083	54,071
Long-term portion	5,578,470	6,131,739
Deferred purchase consideration, net	$ 8,810,553	$ 8,635,810

Deferred Purchase Considerati_4

Deferred Purchase Consideration (Details Textual)	9 Months Ended
	Sep. 30, 2019
Pfizer Research [Member]
Deferred Purchase Consideration (Textual)
Deferred purchase consideration, description	The Company amended its agreement with Pfizer Research (NC), Inc. ("the Second Amendment"), whereby the Company, at its option, may defer payment of any amount exceeding $50,000 of the minimum additional purchase price consideration of $250,000 per quarter until December 31, 2018 such that the Company is only required to pay $50,000 per quarter for the quarters ended March 2017 to December 2018. Deferred purchase consideration bears interest at a rate of 12.5% per annum, which interest is payable quarterly. The deferred purchase consideration in terms of this agreement is payable, together with the deferred purchase consideration for the quarter ended March 31, 2019, as one lump sum. The Second Amendment also provides that if there is an Insolvency Event (as such term is defined in the Second Amendment) prior to the time that Pfizer Research (NC), Inc. has received the Maximum Earn Out Payment, then upon such Insolvency Event, the full amount of any Earn Out Shortfall (the difference between the Maximum Earn Out Payment and the amount of all Earn Out Payments paid to date) shall be due and payable without further notice, demand or presentment for payment. The minimum deferred purchase consideration of $50,000 for the quarters ended March 31, 2017 through December 31, 2018 were paid.
Earn Out Payment [Member]
Deferred Purchase Consideration (Textual)
Deferred purchase consideration, description	The Company is obligated to pay additional purchase price consideration calculated at the greater of (i) 10% (ten percent) of gross revenues per quarter (exclusive of revenue paid by Sanofi to Icagen-T and revenue generated by Icagen-T) and (ii) $250,000 per quarter up to an aggregate maximum of $10,000,000. These earn out payments are payable quarterly, 60 days after the completion of each calendar quarter. There are no indications that the Company will not meet the maximum earn out payment.

Bridge Notes Payable (Details)

Bridge Notes Payable (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Bridge note liability
Opening balance	$ 311,507
Bridge notes raised		500,000
Interest accrued	22,438	19,123
Repayment		(207,616)
Closing balance	333,945	311,507
Discount on bridge notes
Opening balance	(45,359)
Fair value of warrants issued		(116,485)
Amortization of bridge note discount	45,359	71,126
Closing balance		(45,359)
Bridge notes, net	333,945	266,148
Disclosed as follows:
Short-term portion	300,000	254,641
Accrued interest	33,945	11,507
Disclosed, net	$ 333,945	$ 266,148

Bridge Notes Payable (Details T

Bridge Notes Payable (Details Textual)	Aug. 13, 2018USD ($)Investors$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 28, 2018USD ($)
Bridge Notes Payable (Textual)
Bridge notes		$ 300,000	$ 254,641
Bridge Note Offering [Member]
Bridge Notes Payable (Textual)
Exercise price | $ / shares	$ 3.50
Term of warrants	5 years
Number of units sold | Investors	150
Number of units price amount	$ 10,000
Description of warrants	The Company closed the first tranche of its note and warrant offering of a maximum of one hundred fifty (150) units and entered into a Securities Purchase Agreement (the "Purchase Agreement") with four accredited investors, which included a trust of which one member of the Company's Board of Directors is the trustee and two other members of the Board of Directors (the "Purchasers"), pursuant to which the Company issued to the Purchasers an aggregate of fifty (50) units, at a purchase price of $10,000 per unit, each unit consisting of: (i) the Company's 10% Subordinated Promissory Note in the principal amount of $10,000 due on the earlier of: (x) the date that is twelve (12) months after its issue date or (y) the Company's receipt of the proceeds of funding from its next collaboration/partnership (the "Note") and (ii) a five year warrant to purchase 1,500 shares of common stock of the Company for each $10,000 Note investment of the Company at an exercise price of $3.50 per share (the "Warrant"). An aggregate of $500,000 in principal amount of Notes and Warrants to purchase an aggregate of 75,000 shares of common stock were sold at the closing. The gross cash proceeds to the Company from the sale of the fifty (50) units was $500,000.
Bridge notes				$ 200,000
Bridge notes interest				$ 7,616
Principal amount	$ 10,000
Common stock to acquire shares of warrants | shares	1,500
Number of investors | Investors	4

Term Loan Payable (Details)

Term Loan Payable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Term Loan
Opening balance	$ 15,408,897
Term loan issued		15,250,000
Interest accrued	1,408,503	627,330
Repayments	(1,414,900)	(468,433)
Closing balance	15,402,500	15,408,897
Debt discount
Opening balance	(2,544,304)
Debt issuance costs	5,319	(1,006,944)
Fair value of warrants		(1,746,065)
Amortization of debt discount	1,426,917	208,705
Closing balance	(1,112,068)	(2,544,304)
Term Loan, net	14,290,432	12,864,593
Disclosed as follows:
Short-term portion	6,834,194
Accrued interest	152,500	158,897
Long-term portion	7,303,738	12,705,696
Term Loan	$ 14,290,432	$ 12,864,593

Term Loan Payable (Details Text

Term Loan Payable (Details Textual) - USD ($)	May 15, 2017	Aug. 31, 2018	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Term Loan Payable (Textual)
Common stock, par value per share			$ 3.50
Accrued interest			$ 152,500		$ 158,897
GPB three year Senior Secured Convertible Note [Member]
Term Loan Payable (Textual)
Term loan amount	$ 2,000,000
Bearing interest rate	13.00%
Icagen-T Term Loan [Member]
Term Loan Payable (Textual)
Term loan amount		$ 8,000,000		$ 8,000,000
Percentage of aggregate principal amount			4.00%
Percentage of non refundable closing fee		2.00%
Non refundable closing fee		$ 305,000
Lenders credit agreements, description			The Credit Agreements also contain covenants requiring that the Company and its subsidiaries maintain cash and cash equivalents held in one or more accounts subject to the first priority perfected security interests of the lenders under the Credit Agreements of not less than (a) $1,000,000 following the Closing Date until March 31, 2019, and (b) $1,500,000 at all times thereafter. In addition, the Credit Agreements provide for specified quarterly minimum consolidated net revenue covenants of the Company and its subsidiaries for the trailing twelve month period ended on each such calculation date during the term of the Credit Agreements.
Paid total loan outstanding amounts	$ 10,308,333
Warrant to purchase shares of common stock		857,143
Icagen-T Term Loan [Member] | GPB three year Senior Secured Convertible Note [Member]
Term Loan Payable (Textual)
Term loan amount	$ 8,000,000
Terms loan maturity date	May 15, 2020
Bearing interest rate	13.00%
Credit Agreements [Member]
Term Loan Payable (Textual)
Warrant to purchase shares of common stock		723,550
Exercise price		$ 3.50
Icagen Term Loan [Member]
Term Loan Payable (Textual)
Term loan amount		$ 7,250,000
Terms loan maturity date		Aug. 31, 2022
Percentage of aggregate principal amount		1.00%
Libor percentage			(i) the London Interbank Offered Rate (LIBOR) for one month periods and (ii) two and one-quarter percent (2.25%), plus an applicable margin rate of 9.75% per annum (the "Interest Rate").
Term loan, description			(i) on or prior to the first anniversary of the Closing Date, 12% of the aggregate outstanding principal amount of the Term Loan being prepaid, (ii) following the first anniversary or the Closing Date, but on or prior to the second anniversary of the Closing Date, 8% of the aggregate outstanding principal amount of the Term Loan being prepaid, and (iii) at any time after the second anniversary of the Closing Date and on or prior to the third anniversary of the Closing Date, 3% of the aggregate outstanding principal amount of the Term Loan being prepaid.
Icagen Credit Agreement [Member]
Term Loan Payable (Textual)
Term loan, description		The Company’s and the Subsidiaries’ obligations under the Icagen Credit Agreement are secured by (i) a first priority lien on all of the existing and after acquired tangible and intangible assets, including intellectual property, of the Company and the Subsidiaries, and (ii) a pledge of 100% of the Company’s equity interests in the Subsidiaries (excluding Icagen-T with respect to the Icagen Credit Agreement). In addition, pursuant to the terms and conditions of the Security Agreement, dated August 31, 2018, among Icagen-T, the Company, the Subsidiaries and Perceptive (the “Icagen-T Security Agreement”), Icagen-T’s, the Company’s and the Subsidiaries’ obligations under the Icagen-T Credit Agreement are secured by (i) a first priority lien on all of the existing and after acquired tangible and intangible assets, including intellectual property, of the Company and the Subsidiaries other than real estate for which they have a second priority lien, and (ii) a pledge of 100% of the Company’s equity interests in the Subsidiaries.
Bearing interest rate		10.00%
Warrant to purchase shares of common stock		723,550
Common stock, par value per share		$ 0.001
Warrant exercisable period		7 years
Exercise price		$ 3.50
Description of warrants			The Securities Act of 1933, as amended (the "Securities Act"), pursuant to a registration statement on Form S-3 (or any successor form), then upon the request of the holder(s) of at least 51% of the Warrants and/or shares of Common Stock issuable thereunder (the "Majority Holders"), the Company is obligated, among other things, to (i) file a registration statement on Form S-1 with the U.S. Securities and Exchange Commission (the "SEC") within 90 days following the date on which the request is given for purposes of registering the shares of Common Stock issuable upon exercise of the Warrants, (ii) use its commercially reasonable efforts to have the registration statement declared effective by the SEC as soon as practicable after filing, subject to any cut backs requested by the SEC, and (iii) maintain the registration until all registerable securities may be sold pursuant to Rule 144 under the Securities Act, without restriction as to volume. In addition, at all times after a Qualifying PO, the Company shall use its commercially reasonable efforts to qualify and remain qualified to register securities under the Securities Act pursuant to a registration statement on Form S-3 or any successor form thereto. At any time commencing nine (9) months after such time as the Company shall have qualified for the use of a registration statement on Form S-3, the Majority Holder(s) shall have the right to request registration on Form S-3 or any similar short-form registration.

Subordinated Promissory Notes_3

Subordinated Promissory Notes Payable (Details)	Sep. 30, 2019USD ($)
Promissory notes payable
Opening balance
Promissory notes issued	500,000
Interest accrued	10,000
Repayments
Closing balance	510,000
Debt discount
Opening balance
Value of series C Preferred stock allocated to debt discount	(500,000)
Amortization of debt discount	13,651
Closing balance	(486,349)
Promissory notes, net	23,651
Disclosed as follows:
Accrued interest	10,000
Long-term portion	13,651
Total	$ 23,651

Subordinated Promissory Notes_4

Subordinated Promissory Notes Payable (Details Textual) - SBN [Member]	9 Months Ended
	Sep. 30, 2019USD ($)$ / shares
Subordinated Promissory Notes Payable (Textual)
Aggregate principal amount | $	$ 500,000
Payment in Kind Interest	15.00%
Series C Preferred Stock [Member]
Subordinated Promissory Notes Payable (Textual)
Issued shares of Series C Preferred Stock | $ / shares	$ 142,855
Warrants exercisable | $	$ 142,855
Warrants exercise price | $ / shares	$ 3.50

Short-Term Loan Payable (Detail

Short-Term Loan Payable (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Term Loan
Opening balance
Term loan issued	2,000,000
PIK Interest accrued	28,375
Repayments
Closing balance	2,028,375
Debt discount
Opening balance
Value of series C Preferred stock allocated to debt discount	(2,000,000)
Amortization of debt discount	220,779
Closing balance	(1,779,221)
Imputed interest on exit fee
Opening balance
Imputed interest expense	10,804
Closing balance	10,804
Short-term Loan, net	$ 259,958

Short-Term Loan Payable (Deta_2

Short-Term Loan Payable (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Nov. 30, 2019	Sep. 30, 2019
Short-Term Loan Payable (Textual)
Additional outstanding amount	$ 2,500,000
Icagen-T [Member]
Short-Term Loan Payable (Textual)
Additional Advance		$ 2,000,000
Short-term loan, description		The Company paid a commitment fee of 2% ($40,000) on the Additional Advance and is obligated to pay an exit fee of 5% ($100,000) upon prepayment or maturity of the Additional Advance.
Forbearance Agreements [Member]
Short-Term Loan Payable (Textual)
Additional Advance		$ 500,000
Short term loan maturity date		Jun. 30, 2020
Warrants, description		The Company issued the Creditor an additional 599,991 shares of Series C Stock and an additional 599,991 Warrants at an exercise price of $3.50 per share, issued concurrently with the conclusion of the Forbearance Agreements.
PIk interest		15.00%
Sanofi Master Service AgreementPrior [Member]
Short-Term Loan Payable (Textual)
Short term loan maturity date		Jan. 31, 2020
Tucson Real Property Prior [Member]
Short-Term Loan Payable (Textual)
Short term loan maturity date		Feb. 28, 2020

Convertible Loan Payable (Detai

Convertible Loan Payable (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Convertible debt
Opening balance	$ 10,108,333
Interest accrued	866,667
Early settlement penalty	200,000
Repayments	(11,175,000)
Closing balance
Debt discount
Opening balance	(4,138,206)
Amortization of debt discount	950,163
Release of debt discount on extinguishment of convertible debt	3,188,043
Closing balance
Convertible debt, net

Convertible Loan Payable (Det_2

Convertible Loan Payable (Details Textual) - USD ($)	May 15, 2017	Aug. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	May 31, 2017
Convertible Debt (Textual)
Gain on extinguishment of debt				$ 495,783		$ 495,783
Purchaser Warrant [Member]
Convertible Debt (Textual)
Maturity date	May 15, 2022
Exercise price of stock	$ 3.50
Warrants exercisable to purchase common stock, shares	857,143
Icagen-T Note [Member]
Convertible Debt (Textual)
Note convert, description					A holder of the Purchaser Warrant would not have the right to exercise any portion of the Purchaser Warrant if such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of the common stock outstanding immediately after giving effect to its conversion (the "Beneficial Ownership Limitation"). A holder of the Purchaser Warrant could adjust the Beneficial Ownership Limitation upon not less than 61 days' prior notice to the Company, provided that such Beneficial Ownership Limitation in no event could exceed 9.99%.
Third Party [Member]
Convertible Debt (Textual)
Accrued but unpaid interest amount		$ 108,333
Principal amount of term loans term loans		15,250,000
Principal amount								$ 10,000,000
Redemption cash payment		200,000
Aggregate principal outstanding amount		$ 10,000,000
Convertible Debt [Member] | Icagen-T [Member]
Convertible Debt (Textual)
Securities purchase agreement, description	(i) the Company issued to the Purchaser a three year Senior Secured Convertible Note ("Company Note"), which was to mature on May 15, 2020, and bore interest at the rate of 13% per annum, in the aggregate principal amount of $2,000,000 for cash proceeds of $1,920,000 after an original issue discount of $80,000, before deal related expenses; and (ii) Icagen-T issued to the Purchaser a three year Senior Secured Convertible Note ("Icagen-T Note"), which was to mature on May 15, 2020, and bore interest at the rate of 13% per annum, in the aggregate principal amount of $8,000,000 for cash proceeds of $7,680,000 after an original issue discount of $320,000, before transaction related expenses.
Secured convertible note, rate of interest	13.00%
Maturity date	May 15, 2020
Exercise price of stock	$ 3.50
Note convert, description	The Company and Icagen-T, had the right to redeem all or part of each Convertible Note then outstanding, with a minimum prepayment amount of $500,000, at any time upon five (5) business days' notice to the Purchaser by paying an amount in cash equal to: a range between 101% and 103% of the Conversion Amount being redeemed if paid in full and if an Event of Default had occurred and is continuing the Purchaser had the right to require the Company to redeem the Conversion Amount for an amount of cash equal to a range between 116% and 118% of the Conversion Amount being redeemed. The "Conversion Amount" was defined as the sum of (a) the portion of the principal to be converted, redeemed or otherwise with respect to which this determination is being made, (b) all accrued and unpaid Interest with respect to such portion of such principal, (c) all accrued and unpaid late charges with respect to such portion of such principal and such Interest, if any, and (d) all other amounts due hereunder.
Aggregate gross cash proceeds	$ 1,920,000
Principal amount	$ 2,000,000
Icagen Term Loan [Member]
Convertible Debt (Textual)
Maturity date		Aug. 31, 2022
Principal amount		$ 7,250,000
Icagen Credit Agreement [Member]
Convertible Debt (Textual)
Secured convertible note, rate of interest		10.00%
Icagen-T Note [Member]
Convertible Debt (Textual)
Principal amount		$ 8,000,000					$ 8,000,000

Derivative Liability (Details)

Derivative Liability (Details)	9 Months Ended
	Sep. 30, 2019$ / shares
Derivative [Line Items]
Calculated stock price	$ 3.50
Expected dividend rate	0.00%
Minimum [Member]
Derivative [Line Items]
Risk free interest rate	1.50%
Valuation period	2 years 22 days
Expected volatility of underlying stock	60.10%
Maximum [Member]
Derivative [Line Items]
Risk free interest rate	2.30%
Valuation period	7 years
Expected volatility of underlying stock	82.20%

Derivative Liability (Details 1

Derivative Liability (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Derivative Liability [Abstract]
Opening balance	$ 5,178,598	$ 4,168,964
Derivative liability on warrants issued to promissory note holders, term loan note holders and series C preferred stockholders	1,666,935	3,604,728
Extinguishment of derivative liability on convertible debt		(3,890,826)
Mark-to-market adjustment	(841,053)	1,295,732
Closing balance	$ 6,004,480	$ 5,178,598

Derivative Liability (Details T

Derivative Liability (Details Textual) - USD ($)	1 Months Ended			9 Months Ended
	Aug. 27, 2019	Aug. 26, 2019	Aug. 31, 2018	Sep. 30, 2019	Dec. 31, 2018
Derivative Liability (Textual)
Warrants issued in connection with the convertible notes value				$ 1,448,629
Derivative liability, description				Between April 2018 and August 2018 the Company closed four tranches of the Series C Preferred units, discussed in note 18 below. Each Preferred Series C unit includes warrants exercisable over 28,571 shares of common stock at an initial exercise price of $3.50 per share subject to anti-dilution pricing adjustments and a cash settlement option upon the happening of a fundamental event. This gave rise to a derivative financial liability which was initially valued using a Black Scholes valuation model at $1,858,663.
Derivative financial liability				$ 1,746,065
Common stock, par value				$ 0.001	$ 0.001
Warrant [Member]
Derivative Liability (Textual)
Derivative financial liability				$ 1,346,313
Credit Agreements [Member]
Derivative Liability (Textual)
Derivative financial liability				$ 320,622
Warrant to purchase	599,991	142,855	723,550
Common stock, par value		$ 0.001	$ 0.001
exercise price	$ 3.50	$ 3.50

Preferred Stock (Details)

Preferred Stock (Details) - USD ($)	Apr. 03, 2018	Aug. 27, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 13, 2020	Dec. 31, 2018
Preferred Stock (Textual)
Preferred stock, shares authorized			10,000,000		10,000,000			10,000,000
Preferred stock, par value			$ 0.001		$ 0.001			$ 0.001
Preferred stock undesignated and unissued shares			1,857,143		1,857,143			1,857,143
Preferred stock designated shares							4,742,857
Series A 8% convertible, redeemable preferred stock ("Series A Stock") [Member]
Preferred Stock (Textual)
Preferred stock designated shares			400,000		400,000			400,000
Series B convertible preferred stock ("Series B Stock") [Member]
Preferred Stock (Textual)
Preferred stock designated shares			3,000,000		3,000,000			3,000,000
Series C convertible, redeemable preferred stock ("Series C Stock") [Member]
Preferred Stock (Textual)
Preferred stock, par value			$ 0.001		$ 0.001			$ 0.001
Preferred stock designated shares			4,742,857		4,742,857		2,242,857	4,742,857
Preferred stock, cumulative dividend at the rate	12.00%
Stock transaction, description	The Company has offered on a best efforts basis up to a maximum of forty (40) units and a minimum of ten (10) units, at a purchase price of $100,000 per unit ("Series C Unit"), each unit consisting of 28,571 shares of Series C Stock, par value $0.001 per share and a seven year Warrant to acquire 28,571 shares of the Company's common stock, par value, $0.001 per share, at an exercise price of $3.50 per share.
Conversion price per share			$ 3.50		$ 3.50
Voting rights, description					The date and time, or the occurrence of an event, specified by vote or written consent of the holders of at least seventy-five percent (75%) of the outstanding shares of Series C Stock (the "Requisite Holders") (the time of such closing or the date and time specified of the event specified in such vote or written consent is referred to herein as the "Mandatory Conversion Date").
Qualifying public offering, description					A "Qualifying Public Offering" is defined as the first firm commitment underwritten public offering by the Company on or following the initial issuance date of the Series C Stock in which shares of common stock are sold for its account solely for cash to the public resulting in proceeds to it and/or its subsidiary, Icagen-T, Inc. of no less than $8,000,000 (after deduction only of underwriter discounts and commissions) and where the shares of common stock registered under the Securities Act of 1933, as amended, and sold in such public offering are simultaneously listed and commence trading on a Trading Market (as such term is defined in the Certificate of Designation)
Liquidation preference, per share			$ 5.25		$ 5.25
Cash liquidity event, description					The holders of the Series C Stock can require the Company to redeem their shares of Series C Stock for a price per share equal to $5.25 subject to adjustments. In addition, the Company has the right to redeem the shares at any time for a price per share equal to $5.25 subject to adjustments. A "Cash Liquidity Event" is defined as the closing of any sale, lease or licensing transaction relating to a single asset or multiple assets other than in the ordinary course of the Company's business, including, but not limited to a sale of a building, sale of biological assets or other upfront payments, resulting in aggregate gross proceeds received by the Company at closing or closings in a transaction or transactions during any twelve (12) month period in excess of $40,000,000.
Accrued dividends			$ 113,918	$ 80,548	$ 280,537	$ 140,088
Preferred stock, shares issued			1,542,835		1,542,835			799,989
Preferred stock, shares outstanding			1,542,835		1,542,835			799,989
Preferred stock, description		The Company filed a Certificate of Increase of Series C Convertible Redeemable Preferred Stock with the Secretary of State of Delaware increasing the number of authorized Series C Stock to 2,242,857 authorized shares from 1,142,856 shares. Simultaneously with the filing of the Certificate of Increase of Series C Convertible Redeemable Preferred Stock, the Company issued 142,855 shares of Series C Stock to a director and a related party and a further 599,991 shares of Series C Stock to Perceptive Credit Holdings II, LP.

Common Stock (Details)

Common Stock (Details) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Common Stock (Textual)
Common stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	6,720,107	6,720,107
Common stock, shares outstanding	6,393,107	6,393,107

Warrants (Details)

Warrants (Details) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Number of shares
Beginning balance	4,703,323	3,179,784
Granted	742,846	1,598,539
Forfeited/cancelled		(75,000)
Exercised
Ending balance	5,446,169	4,703,323
Exercise price per share
Beginning balance Minimum	$ 3.50	$ 3.50
Beginning Balance Maximum	3.85	4.20
Granted	3.50	3.50
Forfeited/cancelled		4.20
Exercised
Ending balance Minimum	3.50	3.50
Ending balance Maximum	3.85	3.85
Weighted average exercise price
Beginning Balance	3.51	3.50
Granted	3.50	3.50
Forfeited/cancelled		4.20
Exercised
Ending balance	$ 3.51	$ 3.51

Warrants (Details 1)

Warrants (Details 1) - Warrant [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Schedule of warrants outstanding and exercisable
Warrants outstanding, Number of shares | shares	5,446,169
Warrants outstanding, Weighted average remaining years	3 years 4 months 2 days
Warrants outstanding, Weighted average exercise price	$ 3.51
Warrants exercisable, Number of shares | shares	5,446,169
Warrants exercisable, Weighted average exercise price	$ 3.51
Exercise price 3.50 [Member]
Schedule of warrants outstanding and exercisable
Exercise price	$ 3.50
Warrants outstanding, Number of shares | shares	5,302,768
Warrants outstanding, Weighted average remaining years	3 years 4 months 28 days
Warrants outstanding, Weighted average exercise price
Warrants exercisable, Number of shares | shares	5,302,768
Warrants exercisable, Weighted average exercise price
Exercise price 3.85 [Member]
Schedule of warrants outstanding and exercisable
Exercise price	$ 3.85
Warrants outstanding, Number of shares | shares	143,401
Warrants outstanding, Weighted average remaining years	9 months
Warrants outstanding, Weighted average exercise price
Warrants exercisable, Number of shares | shares	143,401
Warrants exercisable, Weighted average exercise price

Warrants (Details Textual)

Warrants (Details Textual) - USD ($)	Aug. 13, 2018	Aug. 27, 2019	Aug. 26, 2019	Aug. 31, 2018	Aug. 31, 2018	Sep. 30, 2019
Warrants (Textual)
Warrants initial price						$ 0
Bridge Loan [Member]
Warrants (Textual)
Initial exercise price of warrant	$ 3.50
Options/warrants Purchase, Number of shares	75,000
Agreegate unit of warrants	50
Agreegate purchase price of warrant	$ 10,000
Agreegate number of shares issued	1,500
Warrants term	5 years
Warrants initial price	$ 116,485
Credit Agreements [Member]
Warrants (Textual)
Initial exercise price of warrant				$ 3.50	$ 3.50
Warrants term			7 years	7 years	7 years
Warrant to purchase shares of common stock		599,991	142,855	723,550
Warrants initial price			$ 1,666,935
Icagen Credit Agreement [Member]
Warrants (Textual)
Initial exercise price of warrant				$ 3.50	$ 3.50
Warrant to purchase shares of common stock				723,550
Warrants initial price				$ 1,746,065	$ 1,746,065
28 Series C Units [Member]
Warrants (Textual)
Initial exercise price of warrant				$ 3.50	$ 3.50
Gross proceeds					$ 2,800,000
Options/warrants Purchase, Number of shares				799,989	799,989
Warrants initial price				$ 1,858,663	$ 1,858,663

Stock Options (Details)

Stock Options (Details) - Stock Options [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Number of shares
Beginning balance	2,311,013	1,419,959
Granted	628,883	1,005,000
Forfeited/cancelled	(72,986)	(113,946)
Exercised
Ending balance	2,866,910	2,311,013
Exercise price per share
Beginning Balance Minimum	$ 0.40	$ 0.40
Beginning Balance Maximum	11.42	11.42
Granted	3.50	3.50
Forfeited/cancelled		3.50
Exercised
Ending balance Minimum	0.40	0.40
Ending balance Maximum	11.42	11.42
Weighted average exercise price
Beginning Balance	3.55	3.59
Granted	3.50	3.50
Forfeited/cancelled	3.71	3.50
Exercised
Ending Balance	3.54	$ 3.55
Minimum [Member]
Exercise price per share
Forfeited/cancelled	3.50
Maximum [Member]
Exercise price per share
Forfeited/cancelled	$ 5

Stock Options (Details 1)

Stock Options (Details 1) - Stock Options [Member] - $ / shares	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of information about stock options outstanding
Exercise Price	$ 0.40
Options outstanding, Number of shares	2,866,910	2,311,013	1,419,959
Options outstanding, Weighted average remaining years	7 years 5 months 9 days
Options outstanding, Weighted average exercise price	$ 3.54	$ 3.55	$ 3.59
Options exercisable, Number of shares	1,938,813
Options exercisable, Weighted average exercise price	$ 3.55
$0.40 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 0.40
Options outstanding, Number of shares	15,000
Options outstanding, Weighted average remaining years	2 years 10 months 3 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	15,000
Options exercisable, Weighted average exercise price
$3.00 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 3
Options outstanding, Number of shares	312,500
Options outstanding, Weighted average remaining years	3 years 8 months 16 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	312,500
Options exercisable, Weighted average exercise price
$3.50 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 3.50
Options outstanding, Number of shares	2,396,119
Options outstanding, Weighted average remaining years	8 years 7 months 6 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	1,468,022
Options exercisable, Weighted average exercise price
$4.00 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 4
Options outstanding, Number of shares	8,791
Options outstanding, Weighted average remaining years	6 months 10 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	8,791
Options exercisable, Weighted average exercise price
$5.00 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 5
Options outstanding, Number of shares	118,500
Options outstanding, Weighted average remaining years	1 year 7 months 17 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	118,500
Options exercisable, Weighted average exercise price
$11.42 [Member]
Summary of information about stock options outstanding
Exercise Price	$ 11.42
Options outstanding, Number of shares	16,000
Options outstanding, Weighted average remaining years	2 years 2 months 5 days
Options outstanding, Weighted average exercise price
Options exercisable, Number of shares	16,000
Options exercisable, Weighted average exercise price

Stock Options (Details Textual)

Stock Options (Details Textual) - USD ($)	Dec. 09, 2015	Apr. 30, 2019	Oct. 31, 2005	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 04, 2018
Stock Options (Textual)
Stock option based compensation expense				$ 329,424	$ 151,713	$ 1,531,528	$ 457,333
Stock options outstanding, intrinsic value				$ 202,750		202,750
Shares of common stock for issuance upon exercise of grants under plan			1,500,000
Share based payment award minimum expiry period			1 year
Share based payment award maximum expiry period			10 years
Award vesting period			10 years
Fair values of options granted during period						$ 1,661,524
Weighted-average grant-date fair values of options granted per share						$ 2.64
Percentage of voting power									51.50%
2018 Plan [Member]
Stock Options (Textual)
Description of options exercisable		The Company granted ten-year options exercisable for 628,883 shares of common stock, at an exercise price of $3.50 per share, under the 2018 Plan. Included in the grant are ten-year options exercisable for 154,616 and 75,267 shares of common stock, at an exercise price of $3.50 per share, with immediate vesting, granted to the Company's Chief Executive Officer and the Company's Chief Scientific Officer, respectively. The remaining the options exercisable for 399,000 shares of common stock were issued to employees of the Company with a three year vesting term.
Common stock for issuance upon exercise of grants				2,000,000		2,000,000
Options/warrants exercisable, Number of shares				72,986		72,986		113,946
Employee Stock Option [Member]
Stock Options (Textual)
Unvested options to purchase common stock				928,097		928,097
Total expected unrecognized compensation cost				$ 2,338,897		$ 2,338,897
Options/warrants exercisable, Number of shares				1,938,813		1,938,813
Award vesting period						31 months
Fair values of options granted during period								$ 2,801,944
Weighted-average grant-date fair values of options granted per share								$ 2.79
Director [Member]
Stock Options (Textual)
Description of share based payment award	The board of directors approved the 2015 Stock Incentive Plan which was approved by the Company's stockholders exercising approximately 50.2% of our voting power.
Common stock for issuance upon exercise of grants	800,000
Shares available for future grant under the incentive plan	800,000
Total shares of common stock	1,600,000

Interest Expense (Details)

Interest Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest Expenses [Abstract]
Imputed interest	$ (76,381)	$ (74,769)	$ (207,535)	$ (224,307)
Warrant and Series C Preferred stock valuation charge	(1,766,904)		(1,766,904)
Debt discount	(1,350,987)	(323,398)	(1,706,706)	(1,017,408)
Interest expense	(589,574)	(417,071)	(1,668,365)	(1,123,916)
Other	242			(539)
Interest expense	$ (3,783,604)	$ (815,238)	$ (5,349,510)	$ (2,366,170)

Net Loss Per Common Share (Deta

Net Loss Per Common Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Summary of dilutive shares exercise of outstanding stock instruments
Anti dilutive shares pursuant to the exercise of outstanding stock instruments	9,855,914	6,825,992	9,855,914	6,825,992
Convertible securities [Member]
Summary of dilutive shares exercise of outstanding stock instruments
Anti dilutive shares pursuant to the exercise of outstanding stock instruments	1,542,835	799,988	1,542,835	799,988
Stock options [Member]
Summary of dilutive shares exercise of outstanding stock instruments
Anti dilutive shares pursuant to the exercise of outstanding stock instruments	2,866,910	1,322,681	2,866,910	1,322,681
Warrants [Member]
Summary of dilutive shares exercise of outstanding stock instruments
Anti dilutive shares pursuant to the exercise of outstanding stock instruments	5,446,169	4,703,323	5,446,169	4,703,323

Related Parties (Details)

Related Parties (Details) - USD ($)	1 Months Ended
	Aug. 26, 2019	Apr. 30, 2019	Sep. 30, 2019
Related Party Transactions (Textual)
Common stock exercisable price per share			$ 3.50
Richard Cunningham [Member]
Related Party Transactions (Textual)
Term of options		10 years
Options/warrants exercisable, Number of shares issued		154,616
Common stock exercisable price per share		$ 3.50
Douglas Krafte [Member]
Related Party Transactions (Textual)
Term of options		10 years
Options/warrants exercisable, Number of shares issued		75,267
Common stock exercisable price per share		$ 3.50
Michael Taglich [Member]
Related Party Transactions (Textual)
Term of options	7 years
Common stock exercisable price per share	$ 3.50
Subordinated promissory note	$ 250,000
Subordinated interest rate	15.00%
Maturity date	Feb. 28, 2023
Expiry date	Aug. 26, 2026
Michael Taglich [Member] | Warrants [Member]
Related Party Transactions (Textual)
Options/warrants exercisable, Number of shares issued	71,428
Michael Taglich [Member] | Series C Preferred Stock [Member]
Related Party Transactions (Textual)
Options/warrants exercisable, Number of shares issued	71,428
Robert Taglich [Member]
Related Party Transactions (Textual)
Term of options	7 years
Common stock exercisable price per share	$ 3.50
Subordinated promissory note	$ 250,000
Subordinated interest rate	15.00%
Maturity date	Feb. 28, 2023
Expiry date	Aug. 26, 2026
Robert Taglich [Member] | Warrants [Member]
Related Party Transactions (Textual)
Options/warrants exercisable, Number of shares issued	71,427
Robert Taglich [Member] | Series C Preferred Stock [Member]
Related Party Transactions (Textual)
Options/warrants exercisable, Number of shares issued	71,427

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Nov. 20, 2018	Aug. 27, 2019	Aug. 26, 2019	Aug. 31, 2018	Jun. 19, 2017	Sep. 30, 2019
Commitments and Contingencies (Textual)
Commitments, description		The aggregate principal sum of $2,000,000 maturing on June 30, 2020, bearing PIK interest at the rate of 15% per annum, compounded monthly. The Company is also obligated to pay an exit fee of 5% ($100,000) on prepayment or maturity of the advance.	The Company entered issued Subordinated Promissory Notes (SBN's") in the aggregate principal amount of $500,000. The SBN's earn Payment in Kind ("PIK") interest at a rate of 15% per annum based on a 360 day year and matures on February 28, 2023.	Pursuant to which the Purchaser advanced to the Company and Icagen-T, Inc., the aggregate principal sum of $15,250,000 pursuant to four year senior secured term loans, maturing on August 31, 2022, bearing interest at the rate of one month Libor plus 9.75%, with a minimum rate of 12% per annum (the "Term Loans"). The Term Loans amortize commencing on the last day of each month after August 31, 2020 at an amount equal to $152,500 (1.0% of the aggregate principal amount of $15,250,000).		(i) make additional payments in terms of the Asset Purchase and Collaboration Agreement that it entered into on June 26, 2015 with Pfizer including beginning in 2017, a quarterly earn out payment (the "Earn Out Payment") of 10% of revenue earned during the quarter, with a minimum payment of $250,000 per quarter, up to a maximum aggregate payment of $10,000,000, such minimum being reduced to $50,000 for the quarters ending March 2017 to December 2018 and the difference between $250,000 or the quarterly amount paid and the actual calculation of deferred purchase consideration at 10% of gross revenue per quarter is being deferred and paid as one lump sum with the payment being made the quarter ended March 31, 2019, bearing interest at 12.5% per annum, which interest is payable quarterly. The earn out payments are currently being renegotiated with Pfizer Research (NC).
Annual base salary	$ 375,000				$ 285,000
Performance bonus payment, percentage					35.00%
Employee agreement, term					4 years
Dr. Krafte [Member]
Commitments and Contingencies (Textual)
Annual base salary	$ 295,000
Performance bonus payment, percentage	50.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jan. 13, 2020	Feb. 12, 2020	Sep. 30, 2019	Feb. 15, 2020	Dec. 31, 2018
Subsequent Events (Textual)
Additional advance paid			$ 1,000,000
Additional advance interest rate			15.00%
Maturity date			Jun. 30, 2020
Commitment fee paid			$ 40,000
Commitment fee, percentage			4.00%
Additional advance obligated to pay exit fee			$ 50,000
Exit fee, percentage			5.00%
Additional shares issued to creditors of series c stock			1,900,000
Base consideration subject to working capital adjustment			$ 15,000,000
Subsequent event, description			(x) the indemnity escrow of $1.25 million to be held in a bank ("Indemnity Escrow"), an estimated $8.3 million to be paid Purchaser to the Creditor whose loans to the Company are currently in default by the Company.
Future consideration paid to corporation			$ 25,000,000
Principal Balance			$ 10,800,000
Asset Sale, Description			The proceeds of the sale will be used to pay 100% of the principal, plus an early settlement penalty of 8%, of the Icagen Inc. Term Loan owed to the Purchaser and any transaction costs. The net proceeds received after a $5.45 million working capital allowance, will be used to repay a portion of the principal of the Icagen-T Term Loan, plus an early settlement penalty of 8% on that portion of the Icagen-T loan prepaid, which Term Loans are currently in default but are subject to forbearance conditioned upon the closing of the Asset Sale.
Issue of additional preferred stock				600,000
Preferred stock designated shares	4,742,857
Series C Preferred Stock [Member]
Subsequent Events (Textual)
Subsequent event, description	The Company by written consent of the majority of its stockholders resolved to increase the designated number of Series C Convertible Redeemable Preferred Stock (“Series C Stock”) from 2,242,857 shares to 4,742,857 shares. Immediately after this resolution, the Company issued Perceptive 1,900,000 shares of Series C Stock in terms of the Second Forbearance agreements above.
Issue of additional preferred stock				1,600,000
Preferred stock designated shares	2,242,857		4,742,857		4,742,857
Subsequent Event [Member]
Subsequent Events (Textual)
Subsequent event, description		The Company agreed to take the following actions under the Third Forbearance Agreements, the failure to do so would constitute events of default under the Term Loans:     ● Sell the North Carolina Assets on or before March 15, 2020 and if not sold by March 15, 2020 then the Corporation must issue to the Creditor an additional 600,000 shares of Series C Preferred Stock;       ● Retain a real estate broker to sell the Tucson Facility that is owned by Icagen-T, Inc. on or before July 16, 2020; and     ● Upon receipt of funds from the sale of the North Carolina Assets, including funds received in connection with any earn out, make mandatory prepayments of the Term Loans in the aggregate amount of the lesser of: (i) the entire outstanding obligations owed to the Creditor which includes the Term Loan to Icagen-T, Inc. that the Corporation has guaranteed, and (ii) the net proceeds received from the sale of the Assets provided, however, that $5.45 million may be retained for working capital purposes after payment in full of amounts owed to the Purchaser under the Icagen Credit Agreement.   In addition, under the Third Forbearance Agreement to the Icagen-T Credit Agreement, Icagen-T has agreed to sell the Tucson Facility on or before August 15, 2020, for proceeds greater than $20,000,000.