Innoveren Scientific (IVRN) 10-K 25 Feb 22 2021 FY Annual report Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2021	Feb. 25, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-36763
Entity Registrant Name	H-CYTE, INC
Entity Central Index Key	0001591165
Entity Tax Identification Number	46-3312262
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	201 E Kennedy Blvd
Entity Address, Address Line Two	Suite 425
Entity Address, City or Town	Tampa
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33602
City Area Code	844
Local Phone Number	633-6839
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		245,115,033
ICFR Auditor Attestation Flag	false
Auditor Firm ID	215
Auditor Name	Frazier & Deeter, LLC
Auditor Location	Tampa, Florida

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 95,172	$ 1,640,645
Accounts receivable	13,500
Patient financing receivable, current portion	43,900
Other receivables		22,123
Prepaid expenses	44,884	94,434
Total Current Assets	197,456	1,757,202
Right-of-use asset		278,552
Property and equipment, net	38,374	139,175
Patient financing receivable, net of current portion	67,163
Other assets	18,412	29,239
Total assets	321,405	2,204,168
Current Liabilities
Accounts payable	585,291	1,006,968
Accrued liabilities	164,680	276,415
Other current liabilities	28,246	154,812
Notes payable, current portion	69,455	67,444
Convertible notes payable, related parties	1,969,174
Convertible notes payable	1,355,826
PPP Loan, current portion	66,275	606,811
Deferred revenue	414,025	634,149
Lease liability, current portion	94,805	139,189
Interest payable, related parties	98,055
Interest payable	75,048	6,898
Total Current Liabilities	4,920,880	2,892,686
Long-term Liabilities
Lease liability, net of current portion	62,768	157,050
PPP Loan, net of current portion		202,271
Total Long-term Liabilities	62,768	359,321
Total Liabilities	4,983,648	3,252,007
Stockholders’ Deficit
Preferred Stock - $.001 par value: 1,000,000,000 shares authorized; Series A Preferred Stock - $.001 par value: 800,000,000 shares authorized, 501,887,534 and 538,109,409 shares issued and outstanding at December 31, 2021 and 2020, respectively.	501,887	538,109
Common stock - $.001 par value: 1,600,000,000 shares authorized, 164,199,792 and 127,159,464 shares issued and outstanding at December 31, 2021 and 2020, respectively.	164,199	127,159
Additional paid-in capital	43,700,084	42,515,999
Accumulated deficit	(49,028,413)	(44,229,106)
Total Stockholders’ Deficit	(4,662,243)	(1,047,839)
Total Liabilities and Stockholders’ Deficit	$ 321,405	$ 2,204,168

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,600,000,000	1,600,000,000
Common stock, shares issued	164,199,792	127,159,464
Common stock, shares outstanding	164,199,792	127,159,464
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	800,000,000	800,000,000
Preferred Stock, Shares Outstanding	501,887,534	538,109,409
Preferred stock, shares issued	501,887,534	538,109,409

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 1,611,518	$ 2,150,672
Cost of Sales	(704,705)	(766,957)
Gross Profit	906,813	1,383,715
Operating Expenses
Salaries and related costs	2,213,862	3,198,867
Share based compensation	1,184,903
Loss on disposal of property and equipment	92,803
Other general and administrative	2,697,564	4,125,127
Research and development	3,285	1,152,065
Total Operating Expenses	6,192,417	8,476,059
Operating Loss	(5,285,604)	(7,092,344)
Other Income (Expense)
Forgiveness of PPP Loan	698,820
Gain on extinguishment of short-term notes, related party		1,300,088
Interest expense	(176,836)	(1,462,750)
Other income (expense)	(35,687)	(86,816)
Change in fair value of redemption put liability		272,704
Loss on derivative instrument		(2,306,121)
Warrant modification expense		(70,851)
Change in fair value of derivative liability - warrants		2,986,854
Total Other Income	486,297	633,108
Net Loss	(4,799,307)	(6,459,236)
Accrued dividends on Series B Convertible Preferred Stock		44,456
Deemed dividend on Series D Convertible Preferred Stock		277,719
Net Loss attributable to common stockholders	$ (4,799,307)	$ (6,781,411)
Loss per share – basic and diluted	$ (0.03)	$ (0.06)
Weighted average outstanding shares - basic and diluted	145,736,785	111,491,261

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Series A Preferred Stock [Member]Preferred Stock [Member]	Series B Preferred Stock [Member]Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance at Dec. 31, 2019		$ 6	$ 99,769	$ 28,172,146	$ (37,732,663)	$ (9,460,742)
Beginning balance, shares at Dec. 31, 2019		6,100	99,768,704
Accrued dividends on Series B Convertible Preferred Stock				(44,456)		(44,456)
Adjustment of exercise price on certain warrants				(438,913)		(438,913)
Reclassification of Series B warrants to equity				73,805		73,805
Reclassification of Series D warrants to equity				337,400		337,400
Conversion of Series B Convertible Preferred Stock to Common Stock		$ (6)	$ 2,120	150,983		153,097
Conversion of Series B Convertible Preferred Stock to Common Stock, Shares		(6,100)	2,119,713
Conversion of Series D Convertible Preferred Stock to Common Stock			$ 15,773	6,422,441		6,438,214
Conversion of Series D Convertible Preferred Stock to Common Stock, Shares			15,773,363
Conversion of Short-term convertible notes payable - related party	$ 35,860			412,541		448,401
Conversion of Short-term convertible notes payable - related party, Shares	35,860,079
Conversion of April Advance notes - related party	$ 198,194			2,579,961		2,778,155
Conversion of April Advance notes - related party, Shares	198,194,248
Conversion of Short-term convertible notes to Preferred Stock	$ 89,790			1,167,271		1,257,061
Conversion of Short-term convertible notes to Preferred Stock, Shares	89,790,089
Issuance of warrants pursuant to conversion of Short-term convertible notes				1,004,252		1,004,252
Issuance of common stock in connection with extinguishment of short term notes, related parties			$ 4,368	214,046		218,414
Issuance of common stock in connection with extinguishment of short term notes, related parties, Shares			4,368,278
Deemed dividend on Series D Convertible Preferred Stock				(277,719)		(277,719)
Deemed dividend on Series D Convertible Preferred Stock at issuance					(37,207)	(37,207)
Reclassification of related party warrants to equity				107,123		107,123
Issuance of Common Stock in exchange for consulting fees incurred			$ 109	34,891		35,000
Issuance of Common Stock in exchange for consulting fees incurred, Shares			109,375
Issuance of warrants pursuant to private placement of Series D Convertible Preferred Stock				31,902		31,902
Issuance of warrants pursuant to extension of convertible short-term notes, related party				17,636		17,636
Issuance of warrants pursuant to extension of maturity date on convertible debt				6,595		6,595
Issuance of Series A Preferred Stock in Rights Offering, net of issuance costs	$ 218,285			2,517,451		2,735,736
Issuance of Series A Preferred Stock in Rights Offering, net of issuance costs, Shares	218,285,024
Share based compensation				643		643
Conversion of Series A Preferred Stock to Common Stock	$ (4,020)		$ 4,020
Conversion of Series A Preferred Stock to Common Stock, Shares	(4,020,031)		4,020,031
Conversion of warrants to Common Stock			$ 1,000	26,000		27,000
Conversion of warrants to Common Stock, Shares			1,000,000
Net loss					(6,459,236)	(6,459,236)
Ending balance at Dec. 31, 2020	$ 538,109		$ 127,159	42,515,999	(44,229,106)	(1,047,839)
Ending balance, shares at Dec. 31, 2020	538,109,409		127,159,464
Conversion of Short-term convertible notes to Preferred Stock
Issuance of warrants pursuant to conversion of Short-term convertible notes
Share based compensation				1,184,903		1,184,903
Issuance of Common Stock pursuant to cashless exercise of warrant			$ 818	(818)
Issuance of Common Stock pursuant to cashless exercise of warrant, Shares			818,453
Conversion of Series A Preferred Stock to Common Stock	$ (36,222)		$ 36,222
Conversion of Series A Preferred Stock to Common Stock, Shares	(36,221,875)		36,221,875
Net loss					(4,799,307)	(4,799,307)
Ending balance at Dec. 31, 2021	$ 501,887		$ 164,199	$ 43,700,084	$ (49,028,413)	$ (4,662,243)
Ending balance, shares at Dec. 31, 2021	501,887,534		164,199,792

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net loss	$ (4,799,307)	$ (6,459,236)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	15,829	81,470
Loss on disposal of property and equipment	92,803	1,342
Amortization of debt discount		1,395,007
Forgiveness of PPP loan	(698,820)
Loss on impairment of ROU asset	139,884
Issuance of warrants pursuant to extend short-term notes, related party		17,636
Share based compensation expense	1,184,903	643
Common stock issued for consulting services		35,000
Income from change in fair value adjustment of derivative liability - warrants		(2,986,854)
Change in fair value of redemption put liability		(272,704)
Change in fair value of derivative liability - Day one derivative loss		2,306,121
Bad debt expense	14,399	6,000
Issuance of warrants pursuant to extension of maturity date on convertible debt		6,595
Issuance of Common Stock pursuant to warrant exchange		27,000
Gain on extinguishment of short-term notes, related party		(1,300,088)
Warrant modification expense		70,851
Changes in operating assets and liabilities:
Accounts receivable	(27,900)	16,667
Patient financing receivable, current portion	(43,900)
Other receivables	22,123	(3,450)
Patient financing receivable, net of current portion	(67,163)
Prepaid expenses and other assets	60,379	723,578
Interest payable	79,007	36,196
Interest payable, related parties	98,055
Accounts Payable	(421,677)	(478,572)
Accrued liabilities	(111,735)	(48,569)
Other current liabilities	(126,566)	(20,369)
Deferred revenue	(220,124)	(412,007)
Net Cash Used in Operating Activities	(4,809,810)	(7,257,743)
Cash Flows from Investing Activities
Purchase of property and equipment	(7,830)	(2,284)
Net Cash Used in Investing Activities	(7,830)	(2,284)
Cash Flows from Financing Activities
Proceeds from convertible notes payable, related parties	1,969,174
Proceeds from convertible notes payable	1,355,826
Proceeds from PPP loan		809,082
Payments on PPP Loan	(52,833)
Payment on debt obligations		(10,937)
Proceeds from Secured Convertible Promissory Notes		3,842,695
Proceeds from issuance of Series D Convertible Preferred Stock, net of issuance costs		100,000
Proceeds from issuance of Preferred Stock Series A, net of issuance costs		2,735,736
Net Cash Provided by Financing Activities	3,272,167	7,476,576
Net Change in Cash	(1,545,473)	216,549
Cash - Beginning of period	1,640,645	1,424,096
Cash - End of period	95,172	1,640,645
Supplementary Cash Flow Information
Cash paid for interest	8,370	33,136
Non-cash investing and financing activities
Conversion of Series A Preferred Stock to Common Stock	36,222
Conversion of warrants to Common Stock	818
Deemed Dividend on Series D Convertible Preferred Stock		314,926
Conversion of Series D Preferred Stock to Common Stock		6,438,214
Conversion of related party (Horne) warrants to equity		107,123
Reclassification of Series B warrants to equity		73,805
Reclassification of Series D warrants to equity		337,400
Conversion of Series B Preferred Stock to Common Stock		153,097
Conversion of short-term related party convertible notes to Preferred Stock		448,401
Conversion of April Advance notes, related parties		2,778,155
Conversion of short-term convertible notes to Preferred Stock		1,257,061
Issuance of warrants pursuant to conversion of short-term convertible notes		1,004,252
Dividends accrued on Series B Preferred Stock		44,456
Adjustment of exercise price on certain warrants		438,913
Issuance of Common Stock in connection with extinguishment of short-term notes, related party		218,414
Issuance of warrants pursuant to private placement of Series D Convertible Preferred Stock		$ 31,902

DESCRIPTION OF THE COMPANY

DESCRIPTION OF THE COMPANY	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
DESCRIPTION OF THE COMPANY	Note 1 – Description of the company DESCRIPTION OF THE COMPANY Overview H-CYTE, Inc (“the Company”) is a hybrid-biopharmaceutical company dedicated to developing and delivering new treatments for patients with chronic respiratory and pulmonary disorders. During the last three years, the Company has evolved into two separate divisions with its entrance into the biologics and device development space (“Biotech Division”). This division is complementary to the Company’s current Lung Health Institute (LHI) autologous infusion therapy business (“Infusion Division”) and is focused on underserved disease states. On September 8, 2021, the Company announced that its Lung Health Institute facilities changed its name to Centers for Respiratory Health as the clinics continue to deliver treatments for patients with chronic respiratory and pulmonary disorders. The consolidated results for H-CYTE include the following wholly-owned subsidiaries: H-CYTE Management, LLC, Medovex Corp, Cognitive Health Institute, LLC, and Lung Institute Tampa, LLC and the results include Lung Institute Dallas, PLLC (“LI Dallas”), Lung Institute Nashville, PLLC (“LI Nashville”), Lung Institute Pittsburgh, PLLC (“LI Pittsburgh”), and Lung Institute Scottsdale, LLC (“LI Scottsdale”), as Variable Interest Entities (“VIEs”). Additionally, H-CYTE Management, LLC is the operator and manager of the various Lung Health Institute (LHI) clinics: LI Dallas, LI Nashville, LI Pittsburgh, and LI Scottsdale. The LI Dallas and LI Pittsburgh clinics did not reopen in 2020 after the temporary closure of all LI clinics due to COVID-19. These two clinics will remain permanently closed. During the first quarter of 2022, the Company decided to close the LI Tampa and LI Nashville clinics, the LI Scottsdale clinic will remain open. On September 11, 2020, with the closing of the Rights Offering, FWHC, LLC, FWHC Bridge, LLC, and FWHC Bridge Friends, LLC (collectively known as “FWHC”) gained control of the Company by subsequently owning approximately 61% of the fully diluted shares of the Company (for further discussion, see Notes 8 and 9-“Equity Transactions” to the consolidated financial statements in the Company’s 2020 Annual Report on Form 10-K). Impact of COVID-19 COVID-19 has adversely affected the Company’s financial condition and results of operations. The impact of the COVID-19 outbreak on businesses and the economy in the United States is expected to continue to be significant. The extent to which the COVID-19 outbreak will continue to impact businesses and the economy is highly uncertain. Accordingly, the Company cannot predict the extent to which its financial condition and results of operation will be affected. On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency caused by a new strain of the coronavirus and advised of the risks to the international community as the virus spread globally. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally. The spread of COVID-19 coronavirus has caused public health officials to recommend precautions to mitigate the spread of the virus, especially as to travel and congregating in large numbers. In addition, certain states and municipalities have enacted quarantining regulations which severely limit the ability of people to move and travel. In addition, the Company is uncertain of the full effect the pandemic will have on it for the longer term since the scope and duration of the pandemic is unknown, and evolving factors such as the level and timing of the distribution of efficacious vaccines across the world and the extent of any resurgences of the virus or emergence of new variants of the virus, such as the Delta variant and the Omicron variant, will impact the stability of economic recovery and growth. The Company may experience long-term disruptions to its operations resulting from changes in government policy or guidance; quarantines of employees, customers and suppliers in areas affected by the pandemic; and closures of businesses or manufacturing facilities critical to its business Autologous Infusion Therapy (“Infusion Division”) The Company’s Infusion Division develops and implements innovative treatment options in autologous cellular therapy (PRP-PBMC) to treat chronic lung disorders. Committed to an individualized patient-centric approach, this division consistently provides oversight and management of the highest quality care to the LHI clinics located in Tampa, Nashville, and Scottsdale, while producing positive medical outcomes following the strictest CDC guidelines. During the first quarter of 2022, the Company decided to close the clinics in Tampa and Nashville, the Scottsdale clinic will remain open. Biotech Development (“Biotech Division”) During the year ended December 31, 2021, the Company completed a review of the R&D status regarding the exclusive product supply and services agreements with Rion, LLC (“Rion”) to develop and distribute (post U.S. Food & Drug Administration, the “FDA”, approval) a biologic combining its PRP-PBMC (“PRP”) technology with Rion’s exosomes (“EV”) technology for the treatment of chronic obstructive pulmonary disease (“COPD”). The Company has decided to progress alternate technologies and has determined a single entity biologic from an alternative commercial source will be a more viable solution. To that end the Company is progressing alternate biologics and therapeutic devices to meet the needs of the business.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 – Basis Of Presentation And Summary of Significant Accounting Policies BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated results for H-CYTE include the following wholly-owned subsidiaries: H-CYTE Management, LLC, Medovex Corp, Cognitive Health Institute, LLC, and Lung Institute Tampa, LLC and the results include Lung Institute Dallas, PLLC (“LI Dallas”), Lung Institute Nashville, PLLC (“LI Nashville”), Lung Institute Pittsburgh, PLLC (“LI Pittsburgh”), and Lung Institute Scottsdale, LLC (“LI Scottsdale”), as Variable Interest Entities (“VIEs”). Additionally, H-CYTE Management, LLC is the operator and manager of the various Lung Health Institute (LHI) clinics: LI Dallas, LI Nashville, LI Pittsburgh, and LI Scottsdale. The LI Dallas and LI Pittsburgh clinics did not reopen in 2020 after the temporary closure of all LI clinics due to COVID-19. These two clinics will remain permanently closed. Principles of Consolidation PRINCIPLES OF CONSOLIDATION U.S. GAAP requires that a related entity be consolidated with a company when certain conditions exist. An entity is considered to be a VIE when it has equity investors who lack the characteristics of having a controlling financial interest, or its capital is insufficient to permit it to finance its activities without additional subordinated financial support. Consolidation of a VIE by the Parent would be required if it is determined that the Parent will absorb a majority of the VIE’s expected losses or residual returns if they occur, retain the power to direct or control the VIE’s activities, or both. The accompanying consolidated financial statements include the accounts of the Parent, its wholly owned subsidiaries, and its VIEs. All intercompany accounts and transactions have been eliminated in consolidation. 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. Use of Estimates USE OF ESTIMATES In preparing the financial statements, U.S. GAAP requires disclosure regarding estimates and assumptions used by management that affect the amounts reported in financial statements and accompanying notes. Significant estimates were made around the valuation of embedded derivatives, which impacts gains or losses on such derivatives, the carrying value of debt, interest expense, and deemed dividends. Actual results could differ from those estimates. Cash CASH The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances at December 31, 2021 and 2020 consists of funds deposited in checking accounts with commercial banks. Accounts Receivable ACCOUNTS RECEIVABLE Accounts receivable represent amounts due from customers for which revenue has been recognized. Generally, the Company does not require collateral or any other security to support its receivables. Trade accounts receivable are stated net of an estimate made for doubtful accounts, if any. Management evaluates the adequacy of the allowance for doubtful accounts regularly to determine if any account balances will potentially be uncollectible. Customer account balances are considered past due or delinquent based on the contractual agreement with each customer. Accounts are written off when, in management’s judgment, they are considered uncollectible. At December 31, 2021 and 2020, management believes no allowance is necessary. For the year ended December 31, 2021 and 2020, the Company recorded bad debt expense of approximately $ 14,000 and $ 6,000 , respectively. In February 2021, the Company implemented a patient financing program whereby it utilized third-party financing companies to facilitate financing to its patients to pay for treatments. The financing structure allows patients to make monthly payments to the financing companies with an interest rate ranging from 7.0 – 13.9 % based on the patient’s credit score with contract terms ranging from 12 to 36 months. The Company subsequently receives a payment from the financing company net of the finance company’s service fees plus interest. The Company earns interest income from these arrangements which are reflected in interest income in the Company’s financials and combined with interest expense to reflect the net expense. Accounts receivable for financed treatments are listed as “Patient financing receivable, current portion” and “Patient financing receivable, net of current portion”. Leases LEASES The Company accounts for leases in accordance with the Financial Accounting Standard Board (“FASB”) Topic 842, Leases, which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. The standard establishes a right-of-use (“ROU”) model that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases with a term longer than twelve months. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations. The Company has not entered into significant lease agreements in which it is the lessor. Revenue Recognition REVENUE RECOGNITION The Company recognizes revenue in accordance with U.S. GAAP as outlined in the FASB ASC 606, Revenue From Contracts with Customers The Company uses a standard pricing model for the types of cellular therapy treatments that is offered to its patients. The transaction price accounts for medical, surgical, facility, and office services rendered by the Company for consented procedures and is recorded as revenue. The Company recognizes revenue when the terms of a contract with a patient are satisfied. The Company offers two types of cellular therapy treatments to their patients: 1) The first type of treatment includes medical services rendered typically over a two-day period in which the patient receives cellular therapy. For this treatment type, revenue is recognized in full at time of service. 2) The Company also offers a four-day treatment in which medical services are rendered typically over a two-day period and then again, approximately three months later, medical services are rendered for an additional two days of treatment. Payment is collected in full for both service periods at the time the first treatment is rendered. Revenue is recognized when services are performed based on the estimated standalone selling price of each service. The Company has deferred recognition of revenue amounting to approximately $ 414,000 and $ 634,000 at December 31, 2021 and 2020, respectively. The Company’s policy is to not offer refunds to patients. However, in limited instances the Company may make exceptions to this policy for extenuating circumstances. These instances are evaluated on a case-by-case basis and may result in a patient refund. Management performed an analysis of its customer refund history for refunds issued related to prior year’s revenue. Management used the results of this historical refund analysis to record a reserve for anticipated future refunds related to recognized revenue. At December 31, 2021 and 2020, the estimated allowance for refunds was approximately $ 9,000 and $ 77,000 , respectively and is included in other current liabilities. Research and development costs RESEARCH AND DEVELOPMENT COSTS Research and development expenses are recorded in operating expenses in the period in which they are incurred. Advertising ADVERTISING Advertising costs are recorded in operating expenses in the period in which they are incurred. Stock-Based Compensation STOCK-BASED COMPENSATION The Company maintains a stock option incentive plan and accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation Income Taxes INCOME TAXES The Company utilizes the liability method of accounting for income taxes as set forth in FASB ASC Topic 740, “Income Taxes”. Under the liability method, deferred taxes are determined based on temporary differences between the financial statement and tax bases of assets and liabilities using tax rates expected to be in effect during the years in which the difference turns around. The Company accounts for interest and penalties on income taxes as income tax expense. A valuation allowance is recorded when it is more likely than not that a tax benefit will not be realized. In determining the need for valuation allowances the Company considers projected future taxable income and the availability of tax planning strategies. From inception to December 31, 2021, the Company has incurred net losses and, therefore, has no current income tax liability. The net deferred tax asset generated by these losses is fully offset by a valuation allowance as of December 31, 2021 and 2020 since it is currently likely that the benefit will not be realized in future periods. There are no uncertain tax positions at December 31, 2021 and 2020. The Company has not undergone any tax examinations since inception. Net Loss Per Share NET LOSS PER SHARE Basic loss per share is computed on the basis of the weighted average number of shares outstanding for the reporting period. Diluted loss per share is computed on the basis of the weighted average number of common shares plus potentially dilutive common shares outstanding using the treasury stock and if-converted methods, as applicable. Any potentially dilutive securities are antidilutive due to the Company’s net losses. Fair Value Measurements FAIR VALUE MEASUREMENTS The Company measures certain non-financial assets, liabilities, and equity issuances at fair value on a non-recurring basis. These non-recurring valuations include evaluating assets such as long-lived assets and non-amortizing intangible assets for impairment; allocating value to assets in an acquired asset group; and applying accounting for business combinations. The Company classifies its stock warrants as either liability or equity instruments in accordance with ASC 480, “Distinguishing Liabilities from Equity” (ASC 480) and ASC 815, “Derivatives and Hedging” (ASC 815), depending on the specific terms of the warrant agreement. The Company uses the fair value measurement framework to value these assets and report the fair values in the periods in which they are recorded, adjusted above, or written down. The fair value measurement framework includes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair values in their broad levels. These levels from highest to lowest priority are as follows: ● Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities; ● Level 2: Quoted prices in active markets for similar assets or liabilities or observable prices that are based on inputs not quoted on active markets, but corroborated by market data; and ● Level 3: Unobservable inputs or valuation techniques that are used when little or no market data is available. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist in determining fair value, as appropriate. The Company evaluates its financial liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. Although the Company believes that the recorded fair value of our financial instruments is appropriate at December 31, 2021, these fair values may not be indicative of net realizable value or reflective of future fair values.

LIQUIDITY, GOING CONCERN AND MA

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	Note 3 - Liquidity, Going Concern and Management’s Plans LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS The Company incurred net losses of approximately $ 4,799,000 4,810,000 in net cash from operating activities for the year ended December 31, 2021 and has historically incurred losses from operations and expects to continue to generate negative cash flows as the Company implements its business plan. The consolidated financial statements are prepared using generally accepted accounting principles in the United States (“U.S. GAAP”) as applicable to a going concern. COVID-19 has adversely affected the Company’s financial condition and results of operations. The impact of the outbreak of COVID-19 on the economy in the U.S. and the rest of the world is expected to continue to be significant. The extent to which the COVID-19 outbreak will continue to impact the economy is highly uncertain and cannot be predicted. Accordingly, the Company cannot predict the extent to which its financial condition and results of operations will be affected. The Company had cash on hand of approximately $ 95,000 as of December 31, 2021 and approximately $ 681,000 There can be no assurance that the Company will be able to raise additional funds or that the terms and conditions of any future financings will be workable or acceptable to the Company or its shareholders. If the Company is unable to fund its operations from existing cash on hand, operating cash flows, additional borrowings, or raising equity capital, the Company may be forced to discontinue operations. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. In January 2022, the Company offered certain warrant holders the opportunity to receive an additional warrant to purchase the Company’s Common Stock at $ 0.014 5 75,257,511 0.014 1,053,605 The Company filed a Registration Statement on Form S-1 registering the resale of the shares of common stock issuable upon exercise of the warrants issued in the April 2020 financing. The registration statement was declared effective on February 14, 2022

RIGHT-OF-USE ASSET AND LEASE LI

RIGHT-OF-USE ASSET AND LEASE LIABILITY	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
RIGHT-OF-USE ASSET AND LEASE LIABILITY	Note 4 - Right-of-use Asset And Lease Liability RIGHT-OF-USE ASSET AND LEASE LIABILITY Upon adoption of ASU No. 2016-02 (as amended), additional current liabilities of approximately $ 475,000 and long-term liabilities of approximately $ 713,000 with corresponding ROU assets of approximately $ 1,167,000 were recognized, based on the present value of the remaining minimum rental payments under the new leasing standard for existing operating leases. The consolidated balance sheet at December 31, 2021 reflects current lease liabilities of approximately $ 95,000 and long-term liabilities of $ 63,000 . The Company determined that the corresponding ROU Asset of $ 140,000 The components of lease expense included in other general and administrative expense for the years ended December 31, 2021 and 2020, respectively, are as follows: SCHEDULE OF COMPONENTS OF LEASE EXPENSE December 31, 2021 December 31, 2020 Operating lease expense $ 324,764 $ 548,622 Cash paid for amounts included in the measurement of lease liabilities for the years ended December 31, 2021 and 2020, respectively, are as follows: SCHEDULE OF CASH PAID FOR AMOUNTS INCLUDED THE MEASUREMENT OF LEASE LIABILITIES December 31, 2021 December 31, 2020 Payments on operating leases $ 324,764 $ 548,622 Supplemental balance sheet and other information related to operating leases are as follows: SCHEDULE OF SUPPLEMENTAL BALANCE SHEET AND OTHER INFORMATION December 31, 2021 December 31, 2020 Operating leases: Operating leases right-of-use assets $ - $ 278,552 Lease liability, current $ 94,805 $ 139,189 Lease liability, net of current portion 62,768 157,050 Total operating lease liabilities $ 157,573 $ 296,239 Weighted average remaining lease term 1.67 years 2.32 Weighted average discount rate 9.30 % 10.31 % Maturities of operating lease liabilities as of December 31, 2021 are as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES December 31, 2021 Due in one year or less $ 102,891 Due after one year through two years 69,333 Total lease payments 172,224 Less interest (14,651 ) Total $ 157,573 The Company leases medical clinic space in Tampa, FL, Nashville, TN, Scottsdale, AZ. The leasing arrangements contain various renewal options that are adjusted for increases in the consumer price index or agreed upon rates. Each location has its own expiration date ranging from March 31, 2022 to August 31, 2023. The Company does not intend on renewing the clinic space lease in Tampa, FL which expires on March 31, 2022 . Additionally, the Company entered into a short-term lease for its Nashville location beginning November 1, 2021 totaling $ 94,500 a with maturity date of October 31, 2022 . The Company has decided that its corporate staff will continue working remotely.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 5 – Related Party Transactions RELATED PARTY TRANSACTIONS Officers and Board Members and Related Expenses On January 12, 2021, Mr. William Horne stepped down as Chairman of the Board. Mr. Horne will remain a member of the Board. Effective March 1, 2021, the Company entered into an oral agreement with Mr. Horne in which Mr. Horne will receive $ 4,167 per month to serve on the Board of Directors. Mr. Horne agreed to continue to defer the $ 108,000 in base salary deferred by him in 2018 until such time as there is a positive cash flow to meet the Company’s financial obligations and then the Company and Mr. Horne will work together in good faith to negotiate a payment plan for such Deferred Salary. Effective December 1, 2021, Mr. Horne will receive $ 5,000 37,500 and $ 149,000 , respectively, in compensation and Board of Director fees to Mr. Horne. On January 12, 2021, Mr. Monteleone was appointed as Chairman of the Board and Compensation Committee Chair. There are understandings between the Company and Mr. Monteleone for him to receive $ 5,000 per month to serve on the Board of Directors and an additional $ 2,500 per quarter to serve as Chairman of the Board, Audit Committee Chair, and Compensation Committee Chair. Effective January 1, 2022, Mr. Monteleone will receive $ 7,500 2,500 70,000 and $ 93,000 , respectively, for Board of Director fees to Mr. Monteleone. Mr. Yurkowsky entered into an oral agreement with the Company on October 1, 2020, in which Mr. Yurkowsky will receive $ 4,167 per month to serve on the Board of Directors. For the years ended December 31, 2021 and 2020, the Company expensed $ 46,000 and $ 12,500 for Board of Director fees to Michael Yurkowsky. On December 1, 2021, the Board of Directors of the Company appointed Michael Yurkowsky to serve as the Company’s Chief Executive Officer. Debt and Other Obligations Change in Control On September 11, 2020, with the closing of the Rights Offering, FWHC, LLC, FWHC, Bridge, LLC, and FWHC Bridge Friends, LLC (collectively known as “FWHC”) gained control of the Company by subsequently owning approximately 61% of the fully diluted shares of the Company. On July 28, 2020, the Company issued an aggregate of 15,518,111 shares of its common stock to FWHC upon the conversion of its issued Series D Convertible Preferred Stock. The Preferred Stock was converted pursuant to a mandatory conversion triggered by the majority holder of the Series D Convertible Preferred Stock as set forth in the Certificate of Designations for the Series D Convertible Preferred Stock. On September 11, 2020, with the closing of the Rights Offering, FWHC was issued 123,031,819 shares of Preferred A for conversion of the outstanding promissory notes from April 2020, 75,162,429 shares of Preferred A Stock for conversion of the April Secured Note, 35,860,079 shares of Preferred A Stock for conversion of the Hawes Notes, and 117,362,143 shares of Preferred A Stock issued upon the closing Rights Offering. FWHC was also issued 273,356,676 10 -year warrants at $ 0.014 upon the closing of the Rights Offering. Convertible Notes Payable On April 1, 2021, the Company, entered into a Secured Convertible Note Purchase Agreement (the “April 2021 Note Purchase Agreement”) with five (5) investors (the “Holders”). Pursuant to the terms of the April 2021 Note Purchase Agreement, the Company sold promissory notes in the aggregate principal amount of $ 2,575,000 maturing on March 31, 2022 with an annual interest rate of 8 %. The Notes are convertible into shares of Common Stock at a discount of 20% to the price paid for such New Securities in the next round of financing that meets the definition of Qualified Financing as defined in the April 2021 Note Purchase Agreement. The Notes are secured by the assets of the Company under a security agreement with the Holders. The lead investor of the April 2021 Note Purchase Agreement, FWHC Bridge, LLC, advanced $ 1,500,000 of the total amount to the Company. FWHC Bridge, LLC is an affiliated entity of FWHC, LLC, which is a principal stockholder and related party of the Company. An additional affiliate of FWHC, LLC provided an additional $ 25,000 as part of the April 2021 Note Purchase Agreement. On October 14, 2021, H-Cyte, Inc. (the “Company”) entered into the Second Closing Bring Down Agreement (the “October 2021 Note Purchase Agreement”) whereby the five (5) investors who had entered into the April 2021 Note Purchase Agreement purchased new notes in the Company in the aggregate principal amount of $ 750,000 . The Notes are due and payable on March 31, 2022 and bear interest at an annual rate of 8 %. The Notes are convertible into shares of Common Stock at a discount of 20% to the price paid for such New Securities in the next financing that meets the definition of a Qualified Financing as defined in the Note Purchase Agreement. The Notes are secured by all of the assets of the Company under a security agreement with the Holders. The lead investor of the October 2021 Note Purchase Agreement, FWHC Bridge, LLC, advanced $ 437,000 of the total amount to the Company. FWHC Bridge, LLC is an affiliated entity of FWHC, LLC, which is a principal stockholder and related party of the Company. An additional affiliate of FWHC, LLC provided an additional $ 7,000 as part of the October 2021 Note Purchase Agreement.

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
EQUITY TRANSACTIONS	Note 6 - Equity Transactions EQUITY TRANSACTIONS Common Stock Issuance In February 2020, the Company issued LilyCon Investments $ 35,000 in shares of the Company’s common stock at a weighted average share price of $ 0.32 per share for a total of 109,375 shares per the terms of the consulting agreement executed in February 2019. On April 23, 2020, Horne Management, LLC agreed to convert the related notes plus accrued interest into (i) 4,368,278 shares of common stock of the Company and (ii) a ten-year warrant to purchase up to an equivalent number of shares of the Company’s common stock with such conversion to be effective as of April 17, 2020. This warrant will have an exercise price equal to the price per share at which securities were offered to investors for purchase at the Qualified Financing, which was $ 0.014 , and is exercisable beginning on the day immediately following the closing of the Rights Offering, which occurred on September 11, 2020. On July 28, 2020, the Company issued an aggregate of 17,893,076 shares of its common stock upon the conversion of all of its issued and outstanding Series B and Series D Preferred Stock (the “Preferred Stock”) and accumulated dividends. The Preferred Stock was converted pursuant to a mandatory conversion triggered by the majority holder of the Series D Preferred Stock as set forth in the Certificate of Designations for the Series D Preferred Stock. On July 29, 2020, the Company filed its Second Amended and Restated Certificate of Incorporation (the “Amended COI”). The Amended COI provides for the issuance of up to 1,600,000,000 shares of Common Stock and 1,000,000,000 shares of Preferred Stock, of which 800,000,000 shares are designated as Series A Preferred Stock and eliminates the previously authorized classes of preferred stock. The Amended COI also delineates the rights of the Series A Preferred Stock. On September 11, 2020, 1,000,000 On December 31, 2021, a certain warrant holder of the Company, exercised 1,339,286 warrants on a cashless basis resulting in the issuance of 818,453 shares of the Company’s common stock. For the year ended December 31, 2021 and 2020, 36,221,875 and 4,020,031 shares of Series A Preferred Stock were converted to Common Stock at the request of certain Series A Preferred Shareholders. Series A Preferred Stock On September 11, 2020, the registered Rights Offering (Registration No. 333-239629) of the Company expired. Pursuant to the Rights Offering, on September 24, 2020, the Company issued (i) 15,235,381 shares of its Series A preferred stock at a price of $ 0.014 per share to holders of its common stock who validly exercised their subscription rights prior to the expiration time and (ii) 203,049,643 shares of its Series A preferred stock to the standby purchasers as part of the standby commitment. The Rights Offering, including the standby component, resulted in gross proceeds to the Company of $ 3,055,985 . Additionally, on September 24, 2020, the Company issued an aggregate of 323,844,416 shares of its Series A Preferred Stock to the holders of outstanding promissory notes, issued in April 2020, in the aggregate principal amount and accrued interest of $ 4,483,617 . Included in this issuance, FWHC was issued 123,031,819 75,162,429 35,860,079 For the year ended December 31, 2021 and 2020, 36,221,875 and 4,020,031 shares of Series A Preferred Stock were converted to Common Stock at the request of certain Series A Preferred Shareholders. Voting Rights Holders of Series A Preferred Stock (“Series A Holders”) have the right to receive notice of any meeting of holders of common stock and to vote upon any matter submitted to a vote of the holders of common stock. Each Series A Holder shall vote on each matter on an as converted basis submitted to them with the holders of common stock. Conversion Series A Preferred Stock converts to common stock at a 1:1 ratio immediately upon request of the Series A Holder. Liquidation Series A Preferred Stock does not have preferential treatment over common stock shareholders if the Company liquidates or dissolves. Series B and Series D Convertible Preferred Stock Conversions and Repurchase On July 28, 2020, the Company issued an aggregate of 17,893,076 Debt Conversion Convertible Notes and Promissory Note to Related Party On September 24, 2020, the Company issued an aggregate of 323,844,416 4,483,617 123,031,819 75,162,429 35,860,079 Share-Based Compensation The Company utilizes the Black-Scholes valuation method to recognize share-based compensation expense over the vesting period. The expected life represents the period that the stock-based compensation awards are expected to be outstanding. Stock Option Activity On April 1, 2021, the Board of Directors of the Company approved and granted to certain directors and officers of the Company an aggregate of 54,750,000 stock options of which 4,750,000 were immediately vested on the date of grant. Each option granted has an exercise price of $ 0.07 per share and an expiration date of ten years from the date of grant. These options are not included in the Company’s current stock option plan as they were granted outside of the plan. The Board of Directors decided not to renew the former CEO’s (Robert Greif) employment contract; therefore, the unvested shares were forfeited resulting in a reduction of share-based compensation of approximately $ 205,000 for the period ended September 30, 2021 that was recognized during the period ended June 30, 2021. For the year ended December 31, 2020, all outstanding stock options were fully vested, and related compensation expense recognized. For the year ended December 31, 2021, 29,635,000 options were outstanding and 15,385,000 were vested. For the year ended December 31, 2021, the Company recognized an expense of approximately $ 1,147,000 related to stock options, which is included in share based compensation. At December 31, 2021, the Company has approximately $ 452,000 of unrecognized compensation costs related to non-vested stock options, which is expected to be recognized over a weighted average period of approximately 2.88 years. Inputs used in the valuation models are as follows: SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF STOCK OPTIONS 2021 Grants Option value $ 0.054 to $ 0.056 Risk Free Rate 0.90 % to 1.37 % Expected Dividend- yield - to - Expected Volatility 173.99 % to 176.04 % Expected term (years) 5 to 7 The following is a summary of stock option activity for the year ended December 31, 2021 and 2020: SUMMARY OF STOCK OPTION ACTIVITY Shares Weighted Average Exercise Price Weighted Average Remaining Term (Years) Outstanding at December 31, 2019 425,000 $ 1.38 7.71 Granted - - - Expired/Cancelled (15,000 ) 1.35 - Outstanding and exercisable at December 31, 2020 410,000 $ 1.39 7.23 Outstanding at December 31, 2020 410,000 $ 1.39 6.72 Granted 54,750,000 0.07 9.25 Expired/Cancelled (25,525,000 ) 0.07 - Outstanding at December 31, 2021 29,635,000 $ 0.09 9.20 Exercisable at December 31, 2021 15,385,000 $ 0.10 9.16 The following is a summary of the Company’s non-vested shares for the year ended December 31, 2021: SUMMARY OF STOCK OPTION ACTIVITY NON-VESTED Shares Weighted Non-vested at December 31, 2020 - $ - Granted 54,750,000 0.06 Vested (15,000,000 ) 0.05 Forfeited (25,500,000 ) 0.07 Non-vested at December 31, 2021 14,250,000 $ 0.06 Net Loss Per Share Basic loss per share is computed on the basis of the weighted average number of shares outstanding for the reporting period. Diluted loss per share is computed on the basis of the weighted average number of common shares plus dilutive potential common shares outstanding using the treasury stock and if-converted methods, as applicable. Any potentially dilutive securities are antidilutive due to the Company’s net losses. The Company excluded the following securities from the calculation of basic and diluted net loss per share as the effect would have been antidilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES OF BASIC AND DILUTED NET LOSS PER SHARE For the Year Ended December 31, 2021 2020 Warrants to purchase common stock (in the money) 383,693,796 26,297,775 Series A Preferred Stock convertible to common stock 501,887,534 538,109,409 Total 885,581,330 564,407,184 Excluded from the above table are 22,607,701 warrants and 29,635,000 stock options for the year ended December 31, 2021 and 387,126,144 warrants and 410,000 stock options for the year ended December 31, 2020, as they are out of the money (exercise price greater than the stock price). Inclusion of such would be anti-dilutive.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	Note 7 COMMITMENTS & CONTINGENCIES CEO Compensation Agreement On December 23, 2021, H-Cyte, Inc. (the “Company”) entered into an employment agreement (the “Employment Agreement”) with Michael Yurkowsky, the Company’s Chief Executive Officer, to continue to serve as the Chief Executive Officer of the Company. Under the Employment Agreement, which commenced on December 1, 2021 (the “Effective Date”) and has a term of one year from the Effective Date (the “Employment Period”), Mr. Yurkowsky will receive a base salary of $ 180,000 In addition to his base salary, Mr. Yurkowsky may receive an one-time cash bonus in gross amount equal to $ 100,000 10,000,000 As additional compensation, Mr. Yurkowsky shall receive shares of common stock of the Company representing 1% of the Company’s fully diluted equity as of the grant date 250 500 The Equity Award was measured at fair value on its grant date using a Monte Carlo simulation model. The Monte Carlo simulation model includes assumptions for the expected term, volatility, and dividend yield, each of which are determined in reference to the Company’s historical results. The Company will recognize aggregate stock-based compensation expense of approximately $ 328,000 0.71 38,115 Consulting Agreements The Company entered into a consulting agreement with Tanya Rhodes of Rhodes & Associates, Inc, effective June 15, 2020, to serve as the Chief Science Officer of the Company. The agreement has a minimum term of six months with an average fee of $ 21,000 per month plus expenses which increases 5% per month on January 1 of each calendar year unless an alternative retainer amount is negotiated and agreed upon by both parties. The Company extended the contract on January 1, 2021, resulting in monthly expenses of $ 22,500 plus expenses for services rendered. Litigation From time to time, the Company may be involved in routine legal proceedings, as well as demands, claims and threatened litigation that arise in the normal course of our business. The ultimate amount of liability, if any, for any claims of any type (either alone or in the aggregate) may materially and adversely affect the Company’s financial condition, results of operations and liquidity. In addition, the ultimate outcome of any litigation is uncertain. Any outcome, whether favorable or unfavorable, may materially and adversely affect the Company due to legal costs and expenses, diversion of management attention and other factors. The Company expenses legal costs in the period incurred. The Company cannot assure that additional contingencies of a legal nature or contingencies having legal aspects will not be asserted against the Company in the future, and these matters could relate to prior, current or future transactions or events. The Company is involved in a lawsuit with Sinclair Broadcast Group, Inc. (Sinclair) which was filed on September 8, 2020 in the Circuit Court for the Thirteenth Judicial Circuit in and for Hillsborough County, Florida. Sinclair has filed suit alleging breach of contract for advertising services in the amount of approximately $ 75,000 plus interest and costs. The Company has retained legal counsel for its defense against the suit. The amount is recorded in accounts payable as of December 31, 2021. The Company is involved in a lawsuit with ITN Networks, LLC (ITN) which was filed on July 22, 2021 in the Circuit Court for the Thirteenth Judicial Circuit in and for Hillsborough County, Florida. ITN has filed suit alleging breach of contract for advertising services in the amount of approximately $ 75,000 plus interest and costs. The Company has retained legal counsel for its defense against the suit. The amount is recorded in accounts payable as of December 31, 2021. Guarantee The Company has guaranteed payments based upon the terms found in the management services agreements to affiliated physicians related to LI Dallas, LI Nashville, LI Pittsburgh, and LI Scottsdale. For the years ended December 31, 2021 and 2020, payments totaling approximately $ 95,000 36,000 Rion Agreements On June 21, 2019, H-CYTE entered into an exclusive product supply agreement with Rion, LLC (“Rion”) to develop and distribute (post FDA approval) a biologic for chronic obstructive pulmonary disease (“COPD”), the fourth leading cause of death in the U.S. Rion has established a novel biologics technology to harness the healing power of the body. Rion’s innovative technology, based on science developed at Mayo Clinic, provides an off-the-shelf platform to enhance healing in soft tissue, musculoskeletal, cardiovascular, and neurological organ systems. This agreement provides for a 10-year exclusive and extendable supply agreement with Rion to enable H-CYTE to develop proprietary biologics. On October 9, 2019, the Company entered into a services agreement with Rion which provides the Company the benefit of Rion’s resources and expertise for the limited purpose of (i) consulting with and assisting H-CYTE in the further research and development for the generation of a new biologic and (ii) subsequently assisting H-CYTE in seeking and obtaining FDA Phase 1 IND clearance for this biologic as necessary. Rion also agrees to consult with H-CYTE in its arrangement for services from third parties unaffiliated with Rion to support research, development, regulatory approval, and commercialization of the biologic. During the year ended 2021, the Company completed a review of the R&D status regarding the exclusive product supply and services agreements with Rion to develop and distribute (post FDA approval) a biologic combining its PRP technology with Rion’s exosomes (“EV”) technology for the treatment of chronic obstructive pulmonary disease (COPD). The Company has decided to progress alternate technologies and has determined a single entity biologic from an alternative commercial source will be a more viable solution. To that end, the Company is progressing alternate biologics and therapeutic devices to meet the needs of the business. The Company has recorded research and development expense of $ 0 1,150,000 related to Rion, for the years ended December 31, 2021 and 2020, respectively.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBT	Note 8 DEBT Notes Payable Notes payable were assumed in the Merger (for further discussion, see Note 1 - “Overview” to the consolidated financial statements in the Company’s 2020 Annual Report on Form 10-K) and are due in aggregate monthly installments of approximately $ 5,800 5 August 1, 2019 The Company finalized an eighteen-month extension to March 1, 2021. 69,000 67,000 Short-term notes with related party were issued by the Company during 2019, and as of March 31, 2020 consisted of four loans totaling $ 1,635,000 The loans bore interest rates ranging from 5.5 12 March 26, 2020 May 13, 2020 840,000 0.75 4,368,278 ten 0.014 1,717,000 218,000 199,000 1,300,000 Convertible note On April 1, 2021, the Company, entered into a Secured Convertible Note Purchase Agreement (the “April 2021 Note Purchase Agreement”) with five (5) investors (the “Holders”). Pursuant to the terms of the April 2021 Note Purchase Agreement, the Company sold promissory notes in the aggregate principal amount of $ 2,575,000 maturing on March 31, 2022 with an annual interest rate of 8% . The Notes are convertible into shares of Common Stock at a discount of 20% to the price paid for such New Securities in the next round of financing that meets the definition of Qualified Financing as defined in the April 2021 Note Purchase Agreement. The Notes are secured by the assets of the Company under a security agreement with the Holders. The lead investor of the April 2021 Note Purchase Agreement, FWHC Bridge, LLC, advanced $ 1,500,000 of the total amount to the Company. FWHC Bridge, LLC is an affiliated entity of FWHC, LLC, which is a principal stockholder and related party of the Company. An additional affiliate of FWHC, LLC provided an additional $ 25,000 as part of the April 2021 Note Purchase Agreement. On October 14, 2021, H-Cyte, Inc. (the “Company”) entered into the Second Closing Bring Down Agreement (the “October 2021 Note Purchase Agreement”) whereby the five (5) investors who had entered into the April 2021 Note Purchase Agreement purchased new notes in the Company in the aggregate principal amount of $ 750,000 . The Notes are due and payable on March 31, 2022 and bear interest at an annual rate of 8% . The Notes are convertible into shares of Common Stock at a discount of 20% to the price paid for such New Securities in the next financing that meets the definition of a Qualified Financing as defined in the Note Purchase Agreement. The Notes are secured by all of the assets of the Company under a security agreement with the Holders. The lead investor of the October 2021 Note Purchase Agreement, FWHC Bridge, LLC, advanced $ 437,000 of the total amount to the Company. FWHC Bridge, LLC is an affiliated entity of FWHC, LLC, which is a principal stockholder and related party of the Company. An additional affiliate of FWHC, LLC provided an additional $ 7,000 as part of the October 2021 Note Purchase Agreement. Paycheck Protection Program On April 29, 2020, the Company issued a promissory note in the principal amount of $ 809,082 to the Bank of Tampa in connection with a loan in such amount made under the Paycheck Protection Program (“PPP Loan”). The PPP Loan bears an interest rate of 1% per annum and matures on April 29, 2022 . The Company elected to use a 24-week Covered Period, per the SBA Paycheck Protection Program guidelines, which ended on October 14, 2020. The Company could apply for loan forgiveness in an amount equal to the sum of the following costs incurred by the Company: 1) payroll costs; 2) any payment of interest on covered mortgage obligations; 3) any payment on a covered rent obligation; and 4) any covered utility payment The Company received notification from the Small Business Administration (“SBA”), dated August 17, 2021, notifying it that $ 689,974 in principal and $ 8,847 in interest was forgiven under the guidelines of the Paycheck Protection Program. As of December 31, 2021, the current balance is $ 66,275 with $ 166 in interest payable for which forgiveness will not occur.

DERIVATIVE LIABILITY _ WARRANTS

DERIVATIVE LIABILITY – WARRANTS AND REDEMPTION PUT	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITY – WARRANTS AND REDEMPTION PUT	Note 9 – Derivative Liability – Warrants And Redemption Put DERIVATIVE LIABILITY – WARRANTS AND REDEMPTION PUT The Company’s derivative liabilities were classified within Level 3 of the fair value hierarchy because certain unobservable inputs were used in the valuation models. These assumptions included estimated future stock prices, potential down-round financings for the Warrants, and potential redemptions for the Redemption Put Liability. The following is a reconciliation of the beginning and ending balances for the liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2020: SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS Derivative Liability - Warrants Balance at December 31, 2019 $ 315,855 Series D Warrant reclass from equity to liability classification 509,764 Warrants issued with modification of Horne Management Notes 198,994 Warrants issued with April 17, 2020 financing 6,148,816 Fair value adjustments (2,986,854 ) Warrant reclassification from liability to equity classification (4,186,575 ) Balance at December 31, 2020 $ - Redemption Put Liability Balance at December 31, 2019 $ 267,399 Issuance of Series D Convertible Preferred Stock 5,305 Fair value adjustments (272,704 ) Balance at December 31, 2020 $ - (1) The Company did not have any assets or liabilities measured at fair value using Level 1 or 2 of the fair value hierarchy as of December 31, 2020 and December 31, 2019. (2) Upon the closing of the Rights Offering on September 11, 2020, the Derivative Liability- Warrants was no longer applicable, and its fair value was reclassed to stockholder’s equity. (3) The Series D Convertible Preferred Stock was converted into common stock on July 28, 2020 at which time the Redemption Put Liability was no longer applicable, and its fair value was adjusted to zero and the extinguishment was recorded to income. Derivative Liability- Warrants Series B Warrants In connection with the securities purchase agreements executed in May 2018 (which the Company assumed in the Merger), whereby 108,250 2,312,500 0.75 On January 8, 2019, the Company issued equity securities which triggered the down round and anti-dilution warrant features. As a result, the exercise price of the warrants was lowered from $ 0.75 0.40 2,023,438 1,200,000 As part of the April 2020 offering, the majority holders of the Series B Warrants agreed to terminate all anti-dilution price protection in their warrants and adjusted the exercise price to equal the price per share at which shares of preferred stock are offered for purchase in the Rights Offering. The Company issued an additional 296,875 1,292,411 71,000 317,000 Upon the closing of the Rights Offering, which occurred on September 11, 2020, the exercise price of the Series B Warrants became fixed at $ 0.014 0.027 0.014 222 260 0.12 0.13 0.7 1.33 73,805 Series D Warrants In conjunction with the Series D Preferred Financing, the Company originally issued Series D warrants to purchase 14,944,753 0.75 510,000 Upon the closing of the Rights Offering, which occurred on September 11, 2020, the exercise price of the Series D Warrants became fixed at $ 0.014 0.027 0.014 111 0.67 9.2 Horne Warrants On April 23, 2020, Horne Management, LLC agreed to convert the related notes plus accrued interest into (i) 4,368,278 ten 0.05 0.014 101 0.65 10 199,000 Upon the closing of the Rights Offering, which occurred on September 11, 2020, the exercise price of the Horne Warrants became fixed at $ 0.014 0.027 0.014 103 0.67 10 years 107,123 April Bridge Loan and Converted Advance Warrants The April Offering entitled the investors to warrants with the right to purchase up to 100% of the aggregate number of shares of Common Stock into which the Purchaser’s Note may ultimately be converted. The Company also received a $ 1,000,000 The Company received an aggregate of $ 2,842,695 1,000,000 0.014 203,050,000 142,857,000 0.05 0.014 103 0.65 10 3,279,000 2,869,000 6,149,000 Upon the closing of the Rights Offering which occurred on September 11, 2020, the exercise price of the Purchaser and April Secured Note Warrants became fixed at $ 0.014 212,821,929 150,324,857 363,146,786 0.027 0.014 107 0.67 10 3,668,247 When the Company entered into the April Offering and revised the exercise price of the warrants to the price per share at which shares of preferred stock are offered for purchase in the Rights Offering, they no longer had sufficient authorized and unissued shares available to satisfy all their commitments to issue shares under their equity-linked contracts. The Company has adopted the sequencing approach based on the earliest issuance date. Therefore, warrants issued before the April Offering did not require liability classification, while Warrants issued with the April financing, or subsequently, will be classified as liabilities until such time the Company has sufficient authorized shares. The derivative liability - warrants was remeasured and a change in fair value of approximately $ 2,987,000 Redemption Put Liability (Expense) The redemption put provision embedded in the Series D financing required bifurcation and measurement at fair value as a derivative. If the redemption put provision is triggered, it allows either payment in cash or the issuance of “Trigger Event Warrants”. Accordingly, the fair value of the Redemption put liability considered management’s estimate of the probability of cash payment versus payment in Trigger Event Warrants and was valued using a Monte Carlo Simulation which uses randomly generated stock-price paths obtained through a Geometric Brownian Motion stock price simulation. The fair value of the redemption provision was significantly influenced by the fair value of the Company’s stock price, stock price volatility, changes in interest rates and management’s assumptions related to the redemption factor. On July 28, 2020, the Series D Preferred Stock was converted into Common Stock, at which time the redemption put was no longer applicable and the fair value of the redemption put was adjusted to $ 0 The fair market value of the redemption put liability at inception 614,000 273,000

COMMON STOCK WARRANTS

COMMON STOCK WARRANTS	12 Months Ended
	Dec. 31, 2021
Common Stock Warrants
COMMON STOCK WARRANTS	Note 10 COMMON STOCK WARRANTS A summary of the Company’s warrant issuance activity and related information for the period ended December 31, 2021 and 2020 is as follows: SUMMARY OF WARRANT ACTIVITY Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding and exercisable at December 31, 2019 44,806,076 $ 0.78 4.59 Issued 369,617,896 0.01 10.05 Exercised (1,000,000 ) 0.01 Expired (5,783,189 ) $ 0.33 Total outstanding at December 31, 2020 413,423,972 $ 0.015 10.30 Outstanding and exercisable at December 31, 2020 413,423,972 $ 0.015 10.30 Expired (5,783,189 ) 0.33 Exercised (1,339,286 ) 0.01 Total outstanding and exercisable at December 31, 2021 406,301,497 $ 0.035 8.17 The fair value of all warrants issued are determined by using the Black-Scholes valuation technique and were assigned based on the relative fair value of both the common stock and the warrants issued. The inputs used in the Black-Scholes valuation technique to value each of the warrants as of their respective issue dates are as follows: SCHEDULE OF ASSUMPTIONS FOR WARRANTS Event Description Date Number of Warrants H-CYTE Stock Price Exercise Price of Warrant Grant Date Fair Value Life of Warrant Risk Free Rate of Return (%) Annualized Volatility Rate (%) Short-term note, related party 1/13/2020 268,571 $ 0.12 $ 0.75 $ 0.07 3 years 1.60 145.76 Private placement of Series D Convertible Preferred Stock 1/17/2020 244,996 $ 0.15 $ 0.75 $ 0.13 10 years 1.84 144.30 Granted for bridge financing 4/8/2020 296,875 $ 0.05 $ 0.40 $ 0.04 3 years 0.34 131.82 Short-term note, related party conversion 4/17/2020 4,368,278 $ 0.05 $ 0.014 $ 0.05 10 years 0.65 100.64 Granted for bridge financing 9/11/2020 364,439,176 $ 0.05 $ 0.014 $ 0.017 10 years 0.65 96.97 The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 11 INCOME TAXES The Company utilizes the liability method of accounting for income taxes as set forth in FASB ASC Topic 740, “Income Taxes”. Under the liability method, deferred taxes are determined based on differences between the financial statement and tax bases of assets and liabilities using tax rates expected to be in effect during the years in which the basis difference reverses. The Company accounts for interest and penalties on income taxes as income tax expense. A valuation allowances is recorded when it is more likely than not that a tax benefit will not be realized. In determining the need for valuation allowances the Company considers projected future taxable income and the availability of tax planning strategies. The Company’s policy is to record interest and penalties on uncertain tax positions as a component of income tax expense. As of December 31, 2021, the Company has not recorded any uncertain tax positions and, therefore, has not incurred any interest or penalties. The Company is not currently under examination by any Federal or State authority and is no longer subject to federal or state examination for years prior to 2017. A reconciliation of the statutory federal income tax expense (benefit) to the effective tax is as follows for the years ended December 31: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Statutory rate – federal 21.0 % 21.0 % Effect of: State income tax, net of federal benefit 5.1 5.1 State NOL true-up (2.1 ) (1.1 ) Prior year true up (6.8 ) - Change in fair value of derivative liability - 2.7 Loan forgiveness - PPP 3.0 - Other permanent differences - 3.0 Change in valuation allowances (20.2 ) (30.7 ) Income taxes 0.0 % 0.0 % The Company’s financial statements contain certain deferred tax assets which have arisen primarily as a result of losses incurred that are considered start-up costs for tax purposes, as well as net deferred income tax assets resulting from other temporary differences related to certain reserves and differences between book and tax depreciation and amortization. The Company assesses the realizability of deferred tax assets based on the available evidence, including a history of taxable income and estimates of future taxable income. In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that all or some portion of deferred tax assets will not be realized. Due to the history of losses incurred by the Company, management believes it is not more likely than not that all of the deferred tax assets can be realized. Accordingly, the Company established and recorded a full valuation allowance on its net deferred tax assets of $ 13,500,000 and $ 12,500,000 as of December 31, 2021 and 2020, respectively. Deferred tax assets and liabilities consist of the following at December 31: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2021 2020 Deferred Tax Assets: Federal and state net operating loss carry forwards $ 10,680,766 $ 9,512,596 Capitalized start-up costs 1,980,984 2,210,392 Capitalized research and development costs 210,448 462,768 Patents 32,371 41,842 Share-based compensation 543,252 241,177 Other 35,083 112,376 Total gross deferred tax assets 13,482,904 12,581,151 Deferred Tax Liabilities Right-of-use asset - 70,914 Total gross deferred tax liabilities - 70,914 Valuation Allowance 13,482,904 12,510,237 Net deferred tax assets $ - $ - The Company experienced an “ownership change” within the meaning of Section 382(g) of the Internal Revenue Code of 1986, as amended. This ownership change has and will continue to subject net operating loss carryforwards to an annual limitation, which will significantly restrict the ability to use them to offset taxable income in periods following the ownership change. In general, the annual use limitation equals the aggregate value of the stock at the time of the ownership change multiplied by a specified tax-exempt interest rate. As of December 31, 2021, the Company had $ 44,500,000 37,300,000 7,200,000 30,000,000 29,300,000 700,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	N ote 1 2 – SUBSEQUENT EVENTS In January 2022, the Company offered certain warrant holders the opportunity to receive an additional warrant to purchase the Company’s Common Stock at $ 0.014 5 75,257,511 0.014 1,053,605 The Company filed a Registration Statement on Form S-1 registering the resale of the shares of common stock issuable upon exercise of the warrants issued in the April 2020 financing. The registration statement was declared effective on February 14, 2022 Shareholders of the Company owning a majority of the voting stock of the Company approved a reverse split of the Company’s capital stock in a range of between 1-100 and 1-400 500,000,000

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
PRINCIPLES OF CONSOLIDATION	Principles of Consolidation PRINCIPLES OF CONSOLIDATION U.S. GAAP requires that a related entity be consolidated with a company when certain conditions exist. An entity is considered to be a VIE when it has equity investors who lack the characteristics of having a controlling financial interest, or its capital is insufficient to permit it to finance its activities without additional subordinated financial support. Consolidation of a VIE by the Parent would be required if it is determined that the Parent will absorb a majority of the VIE’s expected losses or residual returns if they occur, retain the power to direct or control the VIE’s activities, or both. The accompanying consolidated financial statements include the accounts of the Parent, its wholly owned subsidiaries, and its VIEs. All intercompany accounts and transactions have been eliminated in consolidation.
RECLASSIFICATION OF PRIOR YEAR PRESENTATION	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.
USE OF ESTIMATES	Use of Estimates USE OF ESTIMATES In preparing the financial statements, U.S. GAAP requires disclosure regarding estimates and assumptions used by management that affect the amounts reported in financial statements and accompanying notes. Significant estimates were made around the valuation of embedded derivatives, which impacts gains or losses on such derivatives, the carrying value of debt, interest expense, and deemed dividends. Actual results could differ from those estimates.
CASH	Cash CASH The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances at December 31, 2021 and 2020 consists of funds deposited in checking accounts with commercial banks.
ACCOUNTS RECEIVABLE	Accounts Receivable ACCOUNTS RECEIVABLE Accounts receivable represent amounts due from customers for which revenue has been recognized. Generally, the Company does not require collateral or any other security to support its receivables. Trade accounts receivable are stated net of an estimate made for doubtful accounts, if any. Management evaluates the adequacy of the allowance for doubtful accounts regularly to determine if any account balances will potentially be uncollectible. Customer account balances are considered past due or delinquent based on the contractual agreement with each customer. Accounts are written off when, in management’s judgment, they are considered uncollectible. At December 31, 2021 and 2020, management believes no allowance is necessary. For the year ended December 31, 2021 and 2020, the Company recorded bad debt expense of approximately $ 14,000 and $ 6,000 , respectively. In February 2021, the Company implemented a patient financing program whereby it utilized third-party financing companies to facilitate financing to its patients to pay for treatments. The financing structure allows patients to make monthly payments to the financing companies with an interest rate ranging from 7.0 – 13.9 % based on the patient’s credit score with contract terms ranging from 12 to 36 months. The Company subsequently receives a payment from the financing company net of the finance company’s service fees plus interest. The Company earns interest income from these arrangements which are reflected in interest income in the Company’s financials and combined with interest expense to reflect the net expense. Accounts receivable for financed treatments are listed as “Patient financing receivable, current portion” and “Patient financing receivable, net of current portion”.
LEASES	Leases LEASES The Company accounts for leases in accordance with the Financial Accounting Standard Board (“FASB”) Topic 842, Leases, which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. The standard establishes a right-of-use (“ROU”) model that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases with a term longer than twelve months. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations. The Company has not entered into significant lease agreements in which it is the lessor.
REVENUE RECOGNITION	Revenue Recognition REVENUE RECOGNITION The Company recognizes revenue in accordance with U.S. GAAP as outlined in the FASB ASC 606, Revenue From Contracts with Customers The Company uses a standard pricing model for the types of cellular therapy treatments that is offered to its patients. The transaction price accounts for medical, surgical, facility, and office services rendered by the Company for consented procedures and is recorded as revenue. The Company recognizes revenue when the terms of a contract with a patient are satisfied. The Company offers two types of cellular therapy treatments to their patients: 1) The first type of treatment includes medical services rendered typically over a two-day period in which the patient receives cellular therapy. For this treatment type, revenue is recognized in full at time of service. 2) The Company also offers a four-day treatment in which medical services are rendered typically over a two-day period and then again, approximately three months later, medical services are rendered for an additional two days of treatment. Payment is collected in full for both service periods at the time the first treatment is rendered. Revenue is recognized when services are performed based on the estimated standalone selling price of each service. The Company has deferred recognition of revenue amounting to approximately $ 414,000 and $ 634,000 at December 31, 2021 and 2020, respectively. The Company’s policy is to not offer refunds to patients. However, in limited instances the Company may make exceptions to this policy for extenuating circumstances. These instances are evaluated on a case-by-case basis and may result in a patient refund. Management performed an analysis of its customer refund history for refunds issued related to prior year’s revenue. Management used the results of this historical refund analysis to record a reserve for anticipated future refunds related to recognized revenue. At December 31, 2021 and 2020, the estimated allowance for refunds was approximately $ 9,000 and $ 77,000 , respectively and is included in other current liabilities.
RESEARCH AND DEVELOPMENT COSTS	Research and development costs RESEARCH AND DEVELOPMENT COSTS Research and development expenses are recorded in operating expenses in the period in which they are incurred.
ADVERTISING	Advertising ADVERTISING Advertising costs are recorded in operating expenses in the period in which they are incurred.
STOCK-BASED COMPENSATION	Stock-Based Compensation STOCK-BASED COMPENSATION The Company maintains a stock option incentive plan and accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation
INCOME TAXES	Income Taxes INCOME TAXES The Company utilizes the liability method of accounting for income taxes as set forth in FASB ASC Topic 740, “Income Taxes”. Under the liability method, deferred taxes are determined based on temporary differences between the financial statement and tax bases of assets and liabilities using tax rates expected to be in effect during the years in which the difference turns around. The Company accounts for interest and penalties on income taxes as income tax expense. A valuation allowance is recorded when it is more likely than not that a tax benefit will not be realized. In determining the need for valuation allowances the Company considers projected future taxable income and the availability of tax planning strategies. From inception to December 31, 2021, the Company has incurred net losses and, therefore, has no current income tax liability. The net deferred tax asset generated by these losses is fully offset by a valuation allowance as of December 31, 2021 and 2020 since it is currently likely that the benefit will not be realized in future periods. There are no uncertain tax positions at December 31, 2021 and 2020. The Company has not undergone any tax examinations since inception.
NET LOSS PER SHARE	Net Loss Per Share NET LOSS PER SHARE Basic loss per share is computed on the basis of the weighted average number of shares outstanding for the reporting period. Diluted loss per share is computed on the basis of the weighted average number of common shares plus potentially dilutive common shares outstanding using the treasury stock and if-converted methods, as applicable. Any potentially dilutive securities are antidilutive due to the Company’s net losses.
FAIR VALUE MEASUREMENTS	Fair Value Measurements FAIR VALUE MEASUREMENTS The Company measures certain non-financial assets, liabilities, and equity issuances at fair value on a non-recurring basis. These non-recurring valuations include evaluating assets such as long-lived assets and non-amortizing intangible assets for impairment; allocating value to assets in an acquired asset group; and applying accounting for business combinations. The Company classifies its stock warrants as either liability or equity instruments in accordance with ASC 480, “Distinguishing Liabilities from Equity” (ASC 480) and ASC 815, “Derivatives and Hedging” (ASC 815), depending on the specific terms of the warrant agreement. The Company uses the fair value measurement framework to value these assets and report the fair values in the periods in which they are recorded, adjusted above, or written down. The fair value measurement framework includes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair values in their broad levels. These levels from highest to lowest priority are as follows: ● Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities; ● Level 2: Quoted prices in active markets for similar assets or liabilities or observable prices that are based on inputs not quoted on active markets, but corroborated by market data; and ● Level 3: Unobservable inputs or valuation techniques that are used when little or no market data is available. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist in determining fair value, as appropriate. The Company evaluates its financial liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. Although the Company believes that the recorded fair value of our financial instruments is appropriate at December 31, 2021, these fair values may not be indicative of net realizable value or reflective of future fair values.

RIGHT-OF-USE ASSET AND LEASE _2

RIGHT-OF-USE ASSET AND LEASE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
SCHEDULE OF COMPONENTS OF LEASE EXPENSE	The components of lease expense included in other general and administrative expense for the years ended December 31, 2021 and 2020, respectively, are as follows: SCHEDULE OF COMPONENTS OF LEASE EXPENSE December 31, 2021 December 31, 2020 Operating lease expense $ 324,764 $ 548,622
SCHEDULE OF CASH PAID FOR AMOUNTS INCLUDED THE MEASUREMENT OF LEASE LIABILITIES	Cash paid for amounts included in the measurement of lease liabilities for the years ended December 31, 2021 and 2020, respectively, are as follows: SCHEDULE OF CASH PAID FOR AMOUNTS INCLUDED THE MEASUREMENT OF LEASE LIABILITIES December 31, 2021 December 31, 2020 Payments on operating leases $ 324,764 $ 548,622
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET AND OTHER INFORMATION	Supplemental balance sheet and other information related to operating leases are as follows: SCHEDULE OF SUPPLEMENTAL BALANCE SHEET AND OTHER INFORMATION December 31, 2021 December 31, 2020 Operating leases: Operating leases right-of-use assets $ - $ 278,552 Lease liability, current $ 94,805 $ 139,189 Lease liability, net of current portion 62,768 157,050 Total operating lease liabilities $ 157,573 $ 296,239 Weighted average remaining lease term 1.67 years 2.32 Weighted average discount rate 9.30 % 10.31 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of operating lease liabilities as of December 31, 2021 are as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES December 31, 2021 Due in one year or less $ 102,891 Due after one year through two years 69,333 Total lease payments 172,224 Less interest (14,651 ) Total $ 157,573

EQUITY TRANSACTIONS (Tables)

EQUITY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF STOCK OPTIONS	Inputs used in the valuation models are as follows: SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF STOCK OPTIONS 2021 Grants Option value $ 0.054 to $ 0.056 Risk Free Rate 0.90 % to 1.37 % Expected Dividend- yield - to - Expected Volatility 173.99 % to 176.04 % Expected term (years) 5 to 7
SUMMARY OF STOCK OPTION ACTIVITY	The following is a summary of stock option activity for the year ended December 31, 2021 and 2020: SUMMARY OF STOCK OPTION ACTIVITY Shares Weighted Average Exercise Price Weighted Average Remaining Term (Years) Outstanding at December 31, 2019 425,000 $ 1.38 7.71 Granted - - - Expired/Cancelled (15,000 ) 1.35 - Outstanding and exercisable at December 31, 2020 410,000 $ 1.39 7.23 Outstanding at December 31, 2020 410,000 $ 1.39 6.72 Granted 54,750,000 0.07 9.25 Expired/Cancelled (25,525,000 ) 0.07 - Outstanding at December 31, 2021 29,635,000 $ 0.09 9.20 Exercisable at December 31, 2021 15,385,000 $ 0.10 9.16
SUMMARY OF STOCK OPTION ACTIVITY NON-VESTED	The following is a summary of the Company’s non-vested shares for the year ended December 31, 2021: SUMMARY OF STOCK OPTION ACTIVITY NON-VESTED Shares Weighted Non-vested at December 31, 2020 - $ - Granted 54,750,000 0.06 Vested (15,000,000 ) 0.05 Forfeited (25,500,000 ) 0.07 Non-vested at December 31, 2021 14,250,000 $ 0.06
SCHEDULE OF ANTIDILUTIVE SECURITIES OF BASIC AND DILUTED NET LOSS PER SHARE	The Company excluded the following securities from the calculation of basic and diluted net loss per share as the effect would have been antidilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES OF BASIC AND DILUTED NET LOSS PER SHARE For the Year Ended December 31, 2021 2020 Warrants to purchase common stock (in the money) 383,693,796 26,297,775 Series A Preferred Stock convertible to common stock 501,887,534 538,109,409 Total 885,581,330 564,407,184

DERIVATIVE LIABILITY _ WARRAN_2

DERIVATIVE LIABILITY – WARRANTS AND REDEMPTION PUT (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS	The following is a reconciliation of the beginning and ending balances for the liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2020: SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS Derivative Liability - Warrants Balance at December 31, 2019 $ 315,855 Series D Warrant reclass from equity to liability classification 509,764 Warrants issued with modification of Horne Management Notes 198,994 Warrants issued with April 17, 2020 financing 6,148,816 Fair value adjustments (2,986,854 ) Warrant reclassification from liability to equity classification (4,186,575 ) Balance at December 31, 2020 $ - Redemption Put Liability Balance at December 31, 2019 $ 267,399 Issuance of Series D Convertible Preferred Stock 5,305 Fair value adjustments (272,704 ) Balance at December 31, 2020 $ -

COMMON STOCK WARRANTS (Tables)

COMMON STOCK WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Common Stock Warrants
SUMMARY OF WARRANT ACTIVITY	A summary of the Company’s warrant issuance activity and related information for the period ended December 31, 2021 and 2020 is as follows: SUMMARY OF WARRANT ACTIVITY Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding and exercisable at December 31, 2019 44,806,076 $ 0.78 4.59 Issued 369,617,896 0.01 10.05 Exercised (1,000,000 ) 0.01 Expired (5,783,189 ) $ 0.33 Total outstanding at December 31, 2020 413,423,972 $ 0.015 10.30 Outstanding and exercisable at December 31, 2020 413,423,972 $ 0.015 10.30 Expired (5,783,189 ) 0.33 Exercised (1,339,286 ) 0.01 Total outstanding and exercisable at December 31, 2021 406,301,497 $ 0.035 8.17
SCHEDULE OF ASSUMPTIONS FOR WARRANTS	The fair value of all warrants issued are determined by using the Black-Scholes valuation technique and were assigned based on the relative fair value of both the common stock and the warrants issued. The inputs used in the Black-Scholes valuation technique to value each of the warrants as of their respective issue dates are as follows: SCHEDULE OF ASSUMPTIONS FOR WARRANTS Event Description Date Number of Warrants H-CYTE Stock Price Exercise Price of Warrant Grant Date Fair Value Life of Warrant Risk Free Rate of Return (%) Annualized Volatility Rate (%) Short-term note, related party 1/13/2020 268,571 $ 0.12 $ 0.75 $ 0.07 3 years 1.60 145.76 Private placement of Series D Convertible Preferred Stock 1/17/2020 244,996 $ 0.15 $ 0.75 $ 0.13 10 years 1.84 144.30 Granted for bridge financing 4/8/2020 296,875 $ 0.05 $ 0.40 $ 0.04 3 years 0.34 131.82 Short-term note, related party conversion 4/17/2020 4,368,278 $ 0.05 $ 0.014 $ 0.05 10 years 0.65 100.64 Granted for bridge financing 9/11/2020 364,439,176 $ 0.05 $ 0.014 $ 0.017 10 years 0.65 96.97

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)	A reconciliation of the statutory federal income tax expense (benefit) to the effective tax is as follows for the years ended December 31: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Statutory rate – federal 21.0 % 21.0 % Effect of: State income tax, net of federal benefit 5.1 5.1 State NOL true-up (2.1 ) (1.1 ) Prior year true up (6.8 ) - Change in fair value of derivative liability - 2.7 Loan forgiveness - PPP 3.0 - Other permanent differences - 3.0 Change in valuation allowances (20.2 ) (30.7 ) Income taxes 0.0 % 0.0 %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	Deferred tax assets and liabilities consist of the following at December 31: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2021 2020 Deferred Tax Assets: Federal and state net operating loss carry forwards $ 10,680,766 $ 9,512,596 Capitalized start-up costs 1,980,984 2,210,392 Capitalized research and development costs 210,448 462,768 Patents 32,371 41,842 Share-based compensation 543,252 241,177 Other 35,083 112,376 Total gross deferred tax assets 13,482,904 12,581,151 Deferred Tax Liabilities Right-of-use asset - 70,914 Total gross deferred tax liabilities - 70,914 Valuation Allowance 13,482,904 12,510,237 Net deferred tax assets $ - $ -

DESCRIPTION OF THE COMPANY (Det

DESCRIPTION OF THE COMPANY (Details Narrative)	Sep. 11, 2021
FWHC LLC [Member]
Equity Method Investment, Ownership Percentage	61.00%

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Accounts Receivable, Allowance for Credit Loss			$ 0
Accounts Receivable, Credit Loss Expense (Reversal)		$ 14,399	6,000
Deferred Revenue		414,000	634,000
Allowance for refunds		$ 9,000	77,000
Unrecognized Tax Benefits			$ 0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.00%
Debt Instrument, Term	12 months
Maximum [Member]
Property, Plant and Equipment [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	13.90%
Debt Instrument, Term	36 months

LIQUIDITY, GOING CONCERN AND _2

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS (Details Narrative) - USD ($)	Feb. 23, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 31, 2022
Subsequent Event [Line Items]
Net loss		$ 4,799,307	$ 6,459,236
Net Cash Provided by (Used in) Operating Activities		4,809,810	$ 7,257,743
Cash and cash equivalents at carrying value		$ 95,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash and cash equivalents at carrying value	$ 681,000
Exercise price of warrant	$ 0.014			$ 0.014
Warrant term				5 years
Exercise on aggregate of warrants	75,257,511
Proceeds from warrant exercises	$ 1,053,605

SCHEDULE OF COMPONENTS OF LEASE

SCHEDULE OF COMPONENTS OF LEASE EXPENSE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease expense	$ 324,764	$ 548,622

SCHEDULE OF CASH PAID FOR AMOUN

SCHEDULE OF CASH PAID FOR AMOUNTS INCLUDED THE MEASUREMENT OF LEASE LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Payments on operating leases	$ 324,764	$ 548,622

SCHEDULE OF SUPPLEMENTAL BALANC

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET AND OTHER INFORMATION (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating leases right-of-use assets		$ 278,552
Lease liability, current	94,805	139,189
Lease liability, net of current portion	62,768	157,050
Total operating lease liabilities	$ 157,573	$ 296,239
Weighted average remaining lease term	1 year 8 months 1 day	2 years 3 months 25 days
Weighted average discount rate	9.30%	10.31%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Due in one year or less	$ 102,891
Due after one year through two years	69,333
Total lease payments	172,224
Less interest	(14,651)
Total	$ 157,573	$ 296,239

RIGHT-OF-USE ASSET AND LEASE _3

RIGHT-OF-USE ASSET AND LEASE LIABILITY (Details Narrative) - USD ($)	Apr. 01, 2022	Nov. 01, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating Lease, Liability, Current			$ 94,805	$ 139,189
Operating Lease, Liability, Noncurrent			62,768	157,050
Operating Lease, Right-of-Use Asset				$ 278,552
Operating Lease, Impairment Loss			$ 140,000
Lessee, Operating Lease, Description			Each location has its own expiration date ranging from March 31, 2022 to August 31, 2023. The Company does not intend on renewing the clinic space lease in Tampa, FL which expires on
Tampa, FL [Member] | Forecast [Member]
Lease Expiration Date	Mar. 31, 2022
Nashville [Member]
Lease Expiration Date		Oct. 31, 2022
Short-term Lease, Cost		$ 94,500
Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Current			$ 475,000
Operating Lease, Liability, Noncurrent			713,000
Operating Lease, Right-of-Use Asset			$ 1,167,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

Jan. 02, 2022

Dec. 01, 2021

Oct. 14, 2021

Sep. 11, 2021

Jul. 28, 2021

Apr. 01, 2021

Jan. 12, 2021

Jan. 02, 2021

Oct. 01, 2020

Dec. 31, 2021

Dec. 31, 2020

Feb. 23, 2022

Jan. 31, 2022

Related Party Transaction [Line Items]

Professional Fees

$ 22,500

Proceeds from Convertible Debt

$ 1,355,826

Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Conversion of Stock, Shares Issued

117,362,143

Series A Preferred Stock [Member] | Promissory Notes from April 2020 [Member]

Related Party Transaction [Line Items]

Conversion of Stock, Shares Issued

123,031,819

Series A Preferred Stock [Member] | April Secured Note [Member]

Related Party Transaction [Line Items]

Conversion of Stock, Shares Issued

75,162,429

Series A Preferred Stock [Member] | Hawes Notes [Member]

Related Party Transaction [Line Items]

Conversion of Stock, Shares Issued

35,860,079

FWHC LLC [Member]

Related Party Transaction [Line Items]

Equity Method Investment, Ownership Percentage

61.00%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

273,356,676

Warrants and Rights Outstanding, Term

10 years

FWHC LLC [Member] | Series D Convertible Preferred Stock [Member]

Related Party Transaction [Line Items]

Conversion of Stock, Shares Issued

15,518,111

FWHC HOLDINGS, LLC [Member]

Related Party Transaction [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.014

Monteleone [Member]

Related Party Transaction [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

70,000

93,000

Subsequent Event [Member]

Related Party Transaction [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

75,257,511

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.014

$ 0.014

Secured Convertible Note Purchase Agreement [Member]

Related Party Transaction [Line Items]

Debt Instrument, Face Amount

$ 2,575,000

Debt Instrument, Maturity Date

Mar. 31, 2022

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Secured Convertible Note Purchase Agreement [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Debt Instrument, Interest Rate, Effective Percentage

20.00%

Second Closing Bring Down Agreement [Member]

Related Party Transaction [Line Items]

Debt Instrument, Face Amount

$ 750,000

Debt Instrument, Maturity Date

Mar. 31, 2022

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Willam Horne [Member] | Oral Agreement [Member]

Related Party Transaction [Line Items]

Professional Fees

$ 5,000

$ 4,167

William Horne [Member] | Oral Agreement [Member]

Related Party Transaction [Line Items]

Deferred salary and compensation

108,000

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

37,500

149,000

Monteleone [Member]

Related Party Transaction [Line Items]

Professional Fees

5,000

Additional fees

$ 2,500

Monteleone [Member] | Subsequent Event [Member]

Related Party Transaction [Line Items]

Professional Fees

$ 7,500

Additional fees

$ 2,500

Yurkowsky [Member] | Oral Agreement [Member]

Related Party Transaction [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

$ 46,000

$ 12,500

Yurkowsky [Member] | Oral Consulting Agreement [Member]

Related Party Transaction [Line Items]

Professional Fees

$ 4,167

Investor [Member] | Secured Convertible Note Purchase Agreement [Member] | FWHC Bridge, LLC [Member]

Related Party Transaction [Line Items]

Proceeds from Convertible Debt

$ 1,500,000

Investor [Member] | Secured Convertible Note Purchase Agreement [Member] | FWHC [Member]

Related Party Transaction [Line Items]

Proceeds from Convertible Debt

$ 25,000

Investor [Member] | Second Closing Bring Down Agreement [Member] | FWHC LLC [Member]

Related Party Transaction [Line Items]

Proceeds from Convertible Debt

$ 7,000

Investor [Member] | Second Closing Bring Down Agreement [Member] | FWHC Bridge, LLC [Member]

Related Party Transaction [Line Items]

Proceeds from Convertible Debt

437,000

Investor [Member] | Second Closing Bring Down Agreement [Member] | FWHC [Member]

Related Party Transaction [Line Items]

Proceeds from Convertible Debt

$ 7,000

SCHEDULE OF ASSUMPTIONS USED TO

SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF STOCK OPTIONS (Details) - 2021 Grants [Member]	12 Months Ended
	Dec. 31, 2021$ / shares
Minimum [Member]
Option value	$ 0.054
Risk-free interest rates	0.90%
Dividend yield
Volatility	173.99%
Expected term (years)	5 years
Maximum [Member]
Option value	$ 0.056
Risk-free interest rates	1.37%
Dividend yield
Volatility	176.04%
Expected term (years)	7 years

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Shares, Outstanding Beginning Balance	410,000	425,000
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 1.39	$ 1.38
Weighted Average Remaining Term (Years) Outstanding	6 years 8 months 19 days	7 years 8 months 15 days
Shares, Granted	54,750,000
Shares, Expired/Cancelled	(25,525,000)	(15,000)
Weighted Average Exercise Price, Expired/Cancelled	$ 0.07	$ 1.35
Shares, Outstanding and exercisable Ending Balance		410,000
Weighted Average Exercise Price, Outstanding and exercisable Ending Balance		$ 1.39
Weighted Average Remaining Term (Years) Outstanding		7 years 2 months 23 days
Weighted Average Exercise Price, Granted	$ 0.07
Weighted Average Remaining Term (Years) Granted	9 years 3 months
Shares, Outstanding Ending Balance	29,635,000	410,000
Weighted Average Exercise Price, Outstanding Ending Balance	$ 0.09	$ 1.39
Weighted Average Remaining Term (Years) Outstanding	9 years 2 months 12 days
Shares, Exercisable Ending Balance	15,385,000
Weighted Average Exercise Price, Exercisable Ending Balance	$ 0.10
Weighted Average Remaining Term (Years) Exercisable	9 years 1 month 28 days

SUMMARY OF STOCK OPTION ACTIV_2

SUMMARY OF STOCK OPTION ACTIVITY NON-VESTED (Details)	12 Months Ended
	Dec. 31, 2021$ / sharesshares
Equity [Abstract]
Non-vested Shares Outstanding, Beginning Balance | shares
Non-vested, Weighted Average Grant Date Fair Value, Outstanding Beginning Balance | $ / shares
Non-vested Shares, Granted | shares	54,750,000
Non-vested, Weighted Average Grant Date Fair Value, Granted | $ / shares	$ 0.06
Non-vested Shares, Vested | shares	(15,000,000)
Non-vested, Weighted Average Grant Date Fair Value, Vested | $ / shares	$ 0.05
Non-vested Shares, Forfeited | shares	(25,500,000)
Non-vested, Weighted Average Grant Date Fair Value, Forfeited | $ / shares	$ 0.07
Non-vested Shares Outstanding, Ending Balance | shares	14,250,000
Non-vested, Weighted Average Grant Date Fair Value, Outstanding Ending Balance | $ / shares	$ 0.06

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES OF BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	885,581,330	564,407,184
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	383,693,796	26,297,775
Series A Preferred Stock Convertible To Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	501,887,534	538,109,409

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)

Sep. 11, 2021

Apr. 01, 2021

Sep. 24, 2020

Sep. 11, 2020

Jul. 28, 2020

Apr. 23, 2020

Feb. 29, 2020

Sep. 30, 2021

Dec. 31, 2021

Dec. 31, 2020

Jul. 29, 2020

Dec. 31, 2019

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Value, Issued for Services

$ 35,000

Common Stock, Shares Authorized

1,600,000,000

1,600,000,000

1,600,000,000

Preferred Stock, Shares Authorized

1,000,000,000

1,000,000,000

1,000,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised

1,339,286

1,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

54,750,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

15,000,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.07

Share-based Payment Arrangement, Noncash Expense

$ 1,184,903

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

29,635,000

410,000

425,000

Share-based Payment Arrangement, Expense

$ 1,184,903

$ 643

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

6 years 8 months 19 days

7 years 8 months 15 days

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

885,581,330

564,407,184

Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

22,607,701

387,126,144

Stock Options [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

29,635,000

410,000

Share-based Payment Arrangement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

15,385,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

29,635,000

Share-based Payment Arrangement, Expense

$ 1,147,000

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

$ 452,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

2 years 10 months 17 days

Directors and Officers [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

4,750,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.07

Directors and Officers [Member] | Secured Convertible Note Purchase Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

54,750,000

Chief Executive Officer [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share-based Payment Arrangement, Noncash Expense

$ 205,000

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

1,000,000

Series A Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares Issued, Price Per Share

$ 0.014

Conversion of stock, shares issued

117,362,143

Preferred Stock, Shares Authorized

800,000,000

800,000,000

800,000,000

Stock Issued During Period, Shares, New Issues

15,235,381

Conversion of Stock, Shares Converted

36,221,875

4,020,031

Common Stock, Conversion Basis

common stock at a 1:1 ratio

Series A Preferred Stock [Member] | Outstanding Promissory Note [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Shares, New Issues

323,844,416

Principal amount and accrued interest

$ 4,483,617

Series A Preferred Stock [Member] | Outstanding Promissory Note [Member] | Convertible Notes Payable [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Shares, New Issues

323,844,416

Principal amount and accrued interest

$ 4,483,617

Series A Preferred Stock [Member] | Promissory Notes from April 2020 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

123,031,819

Series A Preferred Stock [Member] | April Secured Note [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

75,162,429

Series A Preferred Stock [Member] | Hawes Notes [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

35,860,079

Series A Preferred Stock [Member] | Purchasers [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Shares, New Issues

203,049,643

Stock Issued During Period, Value, New Issues

$ 3,055,985

Series A Preferred Stock [Member] | Promissory Notes from April 2020 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

123,031,819

Series A Preferred Stock [Member] | Promissory Notes from April 2020 [Member] | Convertible Notes Payable [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

123,031,819

Series A Preferred Stock [Member] | April Secured Note [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

75,162,429

Series A Preferred Stock [Member] | April Secured Note [Member] | Convertible Notes Payable [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

75,162,429

Series A Preferred Stock [Member] | Hawes Notes [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

35,860,079

Series A Preferred Stock [Member] | Hawes Notes [Member] | Convertible Notes Payable [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

35,860,079

Series D Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.014

$ 0.75

Series B and Series D Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Conversion of stock, shares issued

17,893,076

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised

1,339,286

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Value, Issued for Services

$ 109

Stock Issued During Period, Shares, Issued for Services

109,375

Stock Issued During Period, Shares, New Issues

818,453

LilyCon Investments, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Value, Issued for Services

$ 35,000

Shares Issued, Price Per Share

$ 0.32

Stock Issued During Period, Shares, Issued for Services

109,375

Home Management LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Debt Conversion, Converted Instrument, Shares Issued

4,368,278

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.05

Home Management LLC [Member] | Series D Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.014

COMMITMENTS & CONTINGENCIES (De

COMMITMENTS & CONTINGENCIES (Details Narrative) - USD ($)	Dec. 23, 2021	Jan. 02, 2021	Jun. 15, 2020	Dec. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Professional fees		$ 22,500
Employment bonus				$ 2,213,862	$ 3,198,867
Equity award description	As additional compensation, Mr. Yurkowsky shall receive shares of common stock of the Company representing 1% of the Company’s fully diluted equity as of the grant date
Share based compensation expense				1,184,903	643
Equity award based compensation expense				38,115
Professional average fee			$ 21,000
[custom:IncreaseInProfessionalAverageFeePercentage-0]			5.00%
Guarantor obligations				95,000	36,000
Research and Development Expense				3,285	1,152,065
Sinclair Broadcast Group Inc [Member]
Loss Contingencies [Line Items]
Advertising Expense				75,000
ITN Network LLC [Member]
Loss Contingencies [Line Items]
Advertising Expense				75,000
Employment Agreement [Member] | Chief Executive Officer [Member] | Yurkowsky [Member]
Loss Contingencies [Line Items]
Professional fees	$ 180,000
Employment bonus	100,000
Secures and financing receivable	10,000,000
Equity Award [Member]
Loss Contingencies [Line Items]
Share based compensation expense	$ 328,000
Straight line basis derived service period	8 months 15 days
Equity Award [Member] | Chief Executive Officer [Member] | Yurkowsky [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Share based compensation	$ 250,000,000
Equity Award [Member] | Chief Executive Officer [Member] | Yurkowsky [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Share based compensation	$ 500,000,000
Rion Agreement [Member] | Rion LLC [Member]
Loss Contingencies [Line Items]
Research and Development Expense				$ 0	$ 1,150,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	Oct. 14, 2021	Aug. 17, 2021	Apr. 01, 2021	Sep. 11, 2020	Apr. 29, 2020	Apr. 23, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Feb. 28, 2021
Short-term Debt [Line Items]
Fair value of warrants									$ (2,986,854)
Gain on extinguishment of debt									1,300,088
Proceeds from Convertible Debt								1,355,826
Secured Convertible Note Purchase Agreement [Member]
Short-term Debt [Line Items]
Debt instrument interest rate			8.00%
Debt, maturity date			Mar. 31, 2022
Debt principal amount			$ 2,575,000
Debt Instrument Conversion Discount Price Percentage			20.00%
Second Closing Bring Down Agreement [Member]
Short-term Debt [Line Items]
Debt instrument interest rate	8.00%
Debt, maturity date	Mar. 31, 2022
Debt principal amount	$ 750,000
Debt Instrument Conversion Discount Price Percentage	20.00%
Payroll Protection Program [Member]
Short-term Debt [Line Items]
Debt instrument interest rate					1.00%
Debt, maturity date					Apr. 29, 2022
Debt principal amount		$ 689,974			$ 809,082
Interest Expense, Debt		$ 8,847
Debt Instrument, Periodic Payment, Principal								66,275
Debt Instrument, Periodic Payment, Interest								166
Warrant [Member]
Short-term Debt [Line Items]
Number of warrants issued							840,000
Minimum [Member]
Short-term Debt [Line Items]
Debt instrument interest rate										7.00%
Maximum [Member]
Short-term Debt [Line Items]
Debt instrument interest rate										13.90%
Home Management LLC [Member]
Short-term Debt [Line Items]
Warrants exercise price, per share						$ 0.05
Debt conversion of common stock shares						4,368,278
Warrant term				10 years		10 years
Market value of common stock						$ 0.014
Debt principal amount						$ 1,717,000
Fair value of common stock						218,000
Fair value of warrants				$ 107,123		199,000
Gain on extinguishment of debt						$ 1,300,000
Consisting of Four Loans [Member] | Home Management LLC [Member]
Short-term Debt [Line Items]
Notes payable							$ 1,635,000
Consisting of Four Loans [Member] | Home Management LLC [Member] | Minimum [Member]
Short-term Debt [Line Items]
Debt instrument interest rate							5.50%
Consisting of Four Loans [Member] | Home Management LLC [Member] | Maximum [Member]
Short-term Debt [Line Items]
Debt instrument interest rate									12.00%
William E. Horne [Member] | Home Management LLC [Member]
Short-term Debt [Line Items]
Debt interest rate description									The loans bore interest rates ranging from 5.5% to 12%, in some cases increasing to 15% if not paid by the respective maturity date ranging from March 26, 2020 to May 13, 2020.
Investor [Member] | FWHC Bridge, LLC [Member] | Secured Convertible Note Purchase Agreement [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt			$ 1,500,000
Investor [Member] | FWHC Bridge, LLC [Member] | Second Closing Bring Down Agreement [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt	$ 437,000
Investor [Member] | FWHC [Member] | Secured Convertible Note Purchase Agreement [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt			$ 25,000
Investor [Member] | FWHC [Member] | Second Closing Bring Down Agreement [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt	$ 7,000
Notes Payable [Member]
Short-term Debt [Line Items]
Debt Instrument, Periodic Payment								$ 5,800
Notes Payable [Member] | Merger [Member]
Short-term Debt [Line Items]
Debt instrument interest rate								5.00%
Debt, maturity date								Aug. 1, 2019
Debt Instrument, Description									The Company finalized an eighteen-month extension to March 1, 2021.
Promissory Note [Member]
Short-term Debt [Line Items]
Notes payable								$ 69,000	$ 67,000
Loan Two [Member]
Short-term Debt [Line Items]
Debt, maturity date									Mar. 26, 2020
Loan Four [Member]
Short-term Debt [Line Items]
Debt, maturity date									May 13, 2020
Short-term Note Related Party 1/13/2020 [Member]
Short-term Debt [Line Items]
Warrants exercise price, per share								$ 0.75
Warrant term								3 years
Short-term Note Related Party 1/13/2020 [Member] | Warrant [Member]
Short-term Debt [Line Items]
Warrants exercise price, per share							$ 0.75		$ 0.75

SCHEDULE OF FAIR VALUE, LIABILI

SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Warrants issued with modification of Horne Management Notes		$ 35,000
Fair value adjustments		(2,986,854)
Redemption Put Liability [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Fair value adjustments		(272,704)
Beginning balance		267,399
Issuance of Series D Convertible Preferred Stock		5,305
Ending balance
Derivative Liability - Warrants [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Beginning balance		315,855
Series D Warrant reclass from equity to liability classification		509,764
Warrants issued with modification of Horne Management Notes		198,994
Warrants issued with April 17, 2020 financing		6,148,816
Fair value adjustments		(2,986,854)
Warrant reclassification from liability equity classification		(4,186,575)
Ending balance

DERIVATIVE LIABILITY _ WARRAN_3

DERIVATIVE LIABILITY – WARRANTS AND REDEMPTION PUT (Details Narrative)	Sep. 11, 2020USD ($)$ / sharesshares	Apr. 23, 2020USD ($)$ / sharesshares	Jan. 08, 2019USD ($)$ / shares	May 31, 2018$ / sharesshares	May 31, 2018shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Jul. 28, 2020USD ($)	Sep. 30, 2019USD ($)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrant upper exercise price | $ / shares			$ 0.75
Warrant lower exercise price | $ / shares			$ 0.40
Additional warrant issued			$ 2,023,438
Fair value of warrants							$ (2,986,854)
Warrant description						The April Offering entitled the investors to warrants with the right to purchase up to 100% of the aggregate number of shares of Common Stock into which the Purchaser’s Note may ultimately be converted. The Company also received a $1,000,000 advance which was converted into the April Secured Note and April Secured Note Warrants in April 2020. The April Secured Note Warrants entitle the holder to purchase up to 200% of the aggregate number of shares of Common Stock into which the April Secured Note may ultimately be converted.
Redemption put liability description						The fair market value of the redemption put liability at inception
Fair value of redemption put						$ 614,000
Other Operating Income (Expense), Net							273,000
Home Management LLC [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants exercise price, per share | $ / shares		$ 0.05
Warrant term	10 years	10 years
Fair value of warrants	$ 107,123	$ 199,000
Debt conversion of common stock shares | shares		4,368,278
Home Management LLC [Member] | Measurement Input, Trading Market [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.027
Home Management LLC [Member] | Measurement Input, Exercise Price [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input		0.014
Home Management LLC [Member] | Measurement Input, Price Volatility [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	103	101
Home Management LLC [Member] | Measurement Input, Risk Free Interest Rate [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.67	0.65
Home Management LLC [Member] | Measurement Input, Expected Term [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrant term		10 years
April 2020 Offering [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Fair value of the derivative liability							317,000
April Secured Note Warrants [Member] | Other Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Remeasured Value Change In Fair Value Of Derivative							$ 2,987,000
Securities Purchase Agreement [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
[custom:RedemptionPutLiability-0]								$ 0
Series B Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants to purchase common stock | shares							1,292,411
Fair value of the derivative liability									$ 1,200,000
Fair value of warrants	$ 73,805
Series B Warrants [Member] | Minimum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrant term	8 months 12 days
Series B Warrants [Member] | Maximum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrant term	1 year 3 months 29 days
Series B Warrants [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	222
Series B Warrants [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	260
Series B Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.12
Series B Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.13
Series B Warrants [Member] | April 2020 Offering [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants to purchase common stock | shares							296,875
Fair value of the derivative liability							$ 71,000
Warrant description							The Company issued an additional 296,875 warrants to a certain Series B holder as compensation to terminate their anti-dilution price protection. The Company also issued 1,292,411 warrants to a certain Series B holder who was non-responsive in the Company’s request to terminate their anti-dilution price protection
Series D Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants to purchase common stock | shares							14,944,753
Warrants exercise price, per share | $ / shares	$ 0.014						$ 0.75
Warrant term	9 years 2 months 12 days
Series D Warrants [Member] | Fair Value Before and After Modification [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Fair value of the derivative liability							$ 510,000
Series D Warrants [Member] | Measurement Input, Trading Market [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.027
Series D Warrants [Member] | Measurement Input, Exercise Price [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.014
Series D Warrants [Member] | Measurement Input, Price Volatility [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	111
Series D Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.67
Series D Warrants [Member] | Home Management LLC [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants exercise price, per share | $ / shares	$ 0.014
Series D Warrants [Member] | Home Management LLC [Member] | Measurement Input, Exercise Price [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.014
April Bridge Loan and Converted Advance Warrants [Member] | April 2020 Offering [Member] | Measurement Input, Trading Market [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.027
April Bridge Loan and Converted Advance Warrants [Member] | April 2020 Offering [Member] | Measurement Input, Exercise Price [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.014
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants exercise price, per share | $ / shares	$ 0.014
Warrant term	10 years					10 years
Fair value of warrants	$ 3,668,247					$ 6,149,000
Advance note payable						1,000,000
Proceeds from Issuance of Warrants						2,842,695
Warrants | shares	363,146,786
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Exercise of Purchaser Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Fair value of warrants	$ 212,821,929					$ 3,279,000	$ 2,869,000
Number of shares issuable upon exercise of warrants, shares | shares						203,050,000
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Converted Advance Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Fair value of warrants	$ 150,324,857
Number of shares issuable upon exercise of warrants, shares | shares						142,857,000
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Measurement Input, Trading Market [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.027					0.05
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Measurement Input, Exercise Price [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.014					0.014
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Measurement Input, Price Volatility [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	107					103
April Bridge Loan and Converted Advance Warrants [Member] | April Secured Note Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants measurement input	0.67					0.65
Securities Purchase Agreement [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Stock issued during period new issue shares | shares					108,250
Securities Purchase Agreement [Member] | Series B Warrants [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Warrants to purchase common stock | shares				2,312,500	2,312,500
Warrant upper exercise price | $ / shares				$ 0.75

SUMMARY OF WARRANT ACTIVITY (De

SUMMARY OF WARRANT ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Common Stock Warrants
Number of Shares, Warrants Outstanding and Exercisable, Beginning	413,423,972	44,806,076
Weighted Average Exercise Price Outstanding and Exercisable, Beginning	$ 0.015	$ 0.78
Weighted Average Remaining Contractual Life Warrants Outstanding and Exercisable, Beginning	10 years 3 months 18 days	4 years 7 months 2 days
Number of Shares, Warrants Issued		369,617,896
Weighted Average Exercise Price Warrants Issued		$ 0.01
Weighted Average Remaining Contractual Life Issued		10 years 18 days
Number of Shares, Warrants Exercised	(1,339,286)	(1,000,000)
Weighted Average Exercise Price Warrants Exercised	$ 0.01	$ 0.01
Number of Shares, Warrants Expired	(5,783,189)
Weighted Average Exercise Price Warrants Expired	$ 0.33
Number of Shares, Warrants Outstanding and Exercisable, Ending	406,301,497	413,423,972
Weighted Average Exercise Price Outstanding and Exercisable, Ending	$ 0.035	$ 0.015
Weighted Average Remaining Contractual Life Warrants Outstanding and Exercisable, Ending	8 years 2 months 1 day	10 years 3 months 18 days

SCHEDULE OF ASSUMPTIONS FOR WAR

SCHEDULE OF ASSUMPTIONS FOR WARRANTS (Details)	Dec. 31, 2021$ / sharesshares
Private Placement of Series D Convertible Preferred Stock 1/17/2020 [Member]
Short-term Debt [Line Items]
Exercise on aggregate of warrants | shares	244,996
H-CYTE Stock Price	$ 0.15
Exercise price of warrant	0.75
Grant Date Fair Value	$ 0.13
Warrants and Rights Outstanding, Term	10 years
Granted for Bridge Financing 04/08/2020 [Member]
Short-term Debt [Line Items]
Exercise on aggregate of warrants | shares	296,875
H-CYTE Stock Price	$ 0.05
Exercise price of warrant	0.40
Grant Date Fair Value	$ 0.04
Warrants and Rights Outstanding, Term	3 years
Short Term Note, Related Party Conversion 04/17/2020 [Member]
Short-term Debt [Line Items]
Exercise on aggregate of warrants | shares	4,368,278
H-CYTE Stock Price	$ 0.05
Exercise price of warrant	0.014
Grant Date Fair Value	$ 0.05
Warrants and Rights Outstanding, Term	10 years
Granted for Bridge Financing 04/17/2020 [Member]
Short-term Debt [Line Items]
Exercise on aggregate of warrants | shares	364,439,176
H-CYTE Stock Price	$ 0.05
Exercise price of warrant	0.014
Grant Date Fair Value	$ 0.017
Warrants and Rights Outstanding, Term	10 years
Measurement Input, Risk Free Interest Rate [Member] | Private Placement of Series D Convertible Preferred Stock 1/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	1.84
Measurement Input, Risk Free Interest Rate [Member] | Granted for Bridge Financing 04/08/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	0.34
Measurement Input, Risk Free Interest Rate [Member] | Short Term Note, Related Party Conversion 04/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	0.65
Measurement Input, Risk Free Interest Rate [Member] | Granted for Bridge Financing 04/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	0.65
Measurement Input, Price Volatility [Member] | Private Placement of Series D Convertible Preferred Stock 1/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	144.30
Measurement Input, Price Volatility [Member] | Granted for Bridge Financing 04/08/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	131.82
Measurement Input, Price Volatility [Member] | Short Term Note, Related Party Conversion 04/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	100.64
Measurement Input, Price Volatility [Member] | Granted for Bridge Financing 04/17/2020 [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	96.97
Short-term Note Related Party 1/13/2020 [Member]
Short-term Debt [Line Items]
Exercise on aggregate of warrants | shares	268,571
H-CYTE Stock Price	$ 0.12
Exercise price of warrant	0.75
Grant Date Fair Value	$ 0.07
Warrants and Rights Outstanding, Term	3 years
Short-term Note Related Party 1/13/2020 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	1.60
Short-term Note Related Party 1/13/2020 [Member] | Measurement Input, Price Volatility [Member]
Short-term Debt [Line Items]
Warrant Input, Percentage	145.76

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory rate – federal	21.00%	21.00%
State income tax, net of federal benefit	5.10%	5.10%
State NOL true-up	(2.10%)	(1.10%)
Prior year true up	(6.80%)
Change in fair value of derivative liability		2.70%
Loan forgiveness - PPP	3.00%
Other permanent differences		3.00%
Change in valuation allowances	(20.20%)	(30.70%)
Income taxes	0.00%	0.00%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal and state net operating loss carry forwards	$ 10,680,766	$ 9,512,596
Capitalized start-up costs	1,980,984	2,210,392
Capitalized research and development costs	210,448	462,768
Patents	32,371	41,842
Share-based compensation	543,252	241,177
Other	35,083	112,376
Total gross deferred tax assets	13,482,904	12,581,151
Right-of-use asset		70,914
Total gross deferred tax liabilities		70,914
Valuation Allowance	13,482,904	12,510,237
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Valuation allowances of deferred tax assets	$ 13,500,000	$ 12,500,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	44,500,000
Domestic Tax Authority [Member] | Reduce Future Taxable Income [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	37,300,000
Domestic Tax Authority [Member] | Expire Beginning in 2035 to 2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	7,200,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	30,000,000
State and Local Jurisdiction [Member] | Reduce Future Taxable Income [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	29,300,000
State and Local Jurisdiction [Member] | Expire Beginning in 2035 to 2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 700,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Feb. 23, 2022	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 29, 2020
Subsequent Event [Line Items]
Reduction of authorized common stock			1,600,000,000	1,600,000,000	1,600,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Exercise price of warrant	$ 0.014	$ 0.014
Warrant term		5 years
Exercise on aggregate of warrants	75,257,511
Proceeds from warrant exercises	$ 1,053,605
Reverse stock split		Company approved a reverse split of the Company’s capital stock in a range of between 1-100 and 1-400
Reduction of authorized common stock		500,000,000