Guardion Health Sciences (GHSI) 10-Q 10 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 03, 2019
Document And Entity Information
Entity Registrant Name	Guardion Health Sciences, Inc.
Entity Central Index Key	0001642375
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		22,491,264
Trading Symbol	GHSI
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash	$ 174,298	$ 670,948
Accounts receivable	15,086	28,203
Inventories	303,819	357,997
Prepaid expenses	51,161	47,773
Total current assets	544,364	1,104,921
Deposits	11,751	11,751
Property and equipment, net	265,176	274,804
Right of use asset, net	626,667
Deferred offering costs	557,000	270,000
Intangible assets, net	402,445	456,104
Goodwill	1,563,520	1,563,520
Total assets	3,970,923	3,681,100
Current liabilities
Accounts payable and accrued liabilities	829,040	413,925
Accrued expenses and deferred rent	65,000	81,412
Derivative warrant liability	436,034
Lease liability - current	121,546
Convertible notes payable	17,024
Notes payable	100,548
Total current liabilities	1,569,192	495,337
Lease liability - long term	513,585
Total liabilities	2,082,777	495,337
Commitments and contingencies
Stockholders' Equity
Preferred stock, $0.001 par value; 10,000,000 shares authorized
Common stock, $0.001 par value; 90,000,000 shares authorized; 20,856,611 and 20,564,328 shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	20,857	20,564
Additional paid-in capital	37,885,751	37,798,562
Accumulated deficit	(36,018,462)	(34,633,363)
Total stockholders' equity	1,888,146	3,185,763
Total liabilities and stockholders' equity	$ 3,970,923	$ 3,681,100

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	20,856,611	20,564,328
Common stock, shares outstanding	20,856,611	20,564,328

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue
Medical foods	$ 99,934	$ 72,138
Vision testing diagnostics	142,604	120,902
Total Revenue	242,538	193,040
Cost of goods sold
Medical foods	38,272	32,188
Vision testing diagnostics	55,220	47,090
Total Cost of goods sold	93,492	79,278
Gross profit	149,046	113,762
Operating expenses
Research and development	29,028	159,588
Sales and marketing	353,537	605,990
General and administrative	947,974	1,680,810
Total operating expenses	1,330,539	2,446,388
Loss from operations	(1,181,493)	(2,332,626)
Other expenses:
Interest expense	17,572	835
Fair value of warrants	186,034
Total other expenses	203,606	835
Net loss	$ (1,385,099)	$ (2,333,461)
Net loss per common share - basic and diluted	$ (0.07)	$ (0.12)
Weighted average common shares outstanding - basic and diluted	20,709,469	20,157,461

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 20,092	$ 33,716,140	$ (26,865,956)	$ 6,870,276
Balance, shares at Dec. 31, 2017	20,091,761
Fair value of vested stock options		777,513		777,513
Issuance of common stock - warrant exercises	$ 73	1,387		1,460
Issuance of common stock - warrant exercises, shares	73,000
Net loss			(2,333,461)	(2,333,461)
Balance at Mar. 31, 2018	$ 20,165	34,495,040	(29,199,417)	5,315,788
Balance, shares at Mar. 31, 2018	20,164,761
Balance at Dec. 31, 2018	$ 20,564	37,798,562	(34,633,363)	3,185,763
Balance, shares at Dec. 31, 2018	20,564,328
Fair value of vested stock options		56,232		56,232
Issuance of common stock - warrant exercises	$ 293	30,957		31,250
Issuance of common stock - warrant exercises, shares	292,283
Net loss			(1,385,099)	(1,385,099)
Balance at Mar. 31, 2019	$ 20,857	$ 37,885,751	$ (36,018,462)	$ 1,888,146
Balance, shares at Mar. 31, 2019	20,856,611

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating Activities
Net loss	$ (1,385,099)	$ (2,333,461)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	68,102	73,022
Amortization of debt discount	16,545
Amortization of lease right	30,502
Accrued interest expense included in notes payable	1,027
Stock-based compensation	56,231	777,513
Fair value of warrants - derivative liability	186,034
(Increase) decrease in -
Accounts receivable	13,116	15,345
Inventories	54,178	(28,188)
Deposits and prepaid expenses	(3,388)	2,486
Lease liability	(28,088)
Increase (decrease) in -
Accounts payable and accrued expenses	415,118	135,324
Accrued and deferred rent costs	(10,363)	4,429
Net cash used in operating activities	(586,085)	(1,353,530)
Investing Activities
Purchase of property and equipment	(4,815)	(95,111)
Purchase of intellectual property		(50,000)
Net cash used in investing activities	(4,815)	(145,111)
Financing Activities
Proceeds from issuance of convertible notes	250,000
Proceeds from issuance of promissory notes	100,000
Payments on line of credit		(30,535)
Proceeds from exercise of warrants	31,250	1,460
Deferred financing costs of IPO	(287,000)
Decrease in due to related parties		(9,165)
Net cash provided by (used in) financing activities	94,250	(38,240)
Cash:
Net decrease	(496,650)	(1,536,881)
Balance at beginning of period	670,948	4,735,230
Balance at end of period	174,298	3,198,349
Supplemental disclosure of cash flow information:
Cash paid for - Interest
Cash paid for - Income taxes
Non-cash financing activities:
Fair value of warrants issued in connection with convertible notes	436,034
Recording of lease asset and liability upon adoption of ASU 2016-02	$ 663,218

Organization and Business Opera

Organization and Business Operations	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Operations	1. Organization and Business Operations Organization and Business Guardion Health Sciences, Inc. (the “Company”) was formed in December 2009 as a California limited liability company under the name P4L Health Sciences, LLC. On June 30, 2015, the Company converted from a California limited liability company to a Delaware corporation, changing its name from Guardion Health Sciences, LLC to Guardion Health Sciences, Inc. The Company is a specialty health sciences company that develops, formulates and distributes condition-specific medical foods with an initial medical food product on the market under the brand name Lumega-Z ® ® On September 29, 2017, the Company, through its wholly owned subsidiary VectorVision Ocular Health, Inc. (“VectorVision”), completed its acquisition of substantially all of the assets and certain liabilities of VectorVision, Inc. (an Ohio corporation), a company that specialized in the standardization of contrast sensitivity, glare sensitivity, low contrast acuity, and early treatment diabetic retinopathy study (“ETDRS”) visual acuity testing. VectorVision develops, manufactures and sells equipment and supplies for standardized vision testing. The acquisition expands the Company’s technical portfolio. CSV-1000 and CSV-3000 instruments offer auto-calibrated tests to ensure correct testing luminance and contrast levels for consistent, highly accurate and repeatable results. Recently issued patents the Company received for continuously calibrating the light source will be incorporated into the new CSV-2000, in which the proprietary standardized contrast sensitivity test patterns can be presented to the patient using a computer monitor as opposed to the current calibrated backlit system. In August 2018, the Company created a wholly owned subsidiary, Transcranial Doppler Solutions, Inc. (“TDSI”). TDSI is dedicated to the pursuit of early predictors resulting in, the Company believes, valuable therapeutic intervention for practitioners and their patients, and additional revenue streams generated from the testing and sale of Company products to appropriate customers. The Company has established operations with selected clinics and is focusing on expanding its client base. In November 2018, the Company launched a new medical food product, GlaucoCetin TM On April 9, 2019, the Company closed its initial public offering (the “IPO”) of 1,250,000 shares of common stock, par value $0.001 per share, at an IPO price to the public of $4.00 per share. The Company has had limited operations to date and has been primarily engaged in research and development, product commercialization and capital raising activities. Going Concern and Liquidity The financial statements have been prepared assuming the Company will continue as a going concern. The Company had a net loss of $1,385,099 and utilized cash in operating activities of $586,085 during the three months ended March 31, 2019. The Company expects to continue to incur net losses and negative operating cash flows in the near-term. As a result, management has concluded that there is substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the consolidated financial statements are issued. The Company’s independent registered public accounting firm has also included explanatory language in their opinion accompanying the Company’s audited financial statements for the year ended December 31, 2018. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. The Company will continue to incur significant expenses for commercialization activities related to its medical foods, the MapcatSF medical device, VectorVision diagnostic equipment, the TDSI business and with respect to efforts to continue to build the Company’s infrastructure. Development and commercialization of medical foods and medical devices involves a lengthy and complex process. Additionally, the Company’s long-term viability and growth may depend upon the successful development and commercialization of products other than Lumega-Z and the MapcatSF. Subsequent to March 31, 2019, the Company completed the IPO, resulting in net cash proceeds of $3,945,000 to the Company. The Company is seeking to raise additional debt and/or equity capital to fund future operations, but there can be no assurances that the Company will be able to secure such additional financing in the amounts necessary to fully fund its operating requirements on acceptable terms or at all. If the Company is unable to access sufficient capital resources on a timely basis, the Company may be forced to reduce or discontinue its technology and product development programs and curtail or cease operations. Reverse Stock Split On January 30, 2019, following stockholder and Board approval, the Company filed a Certificate of Amendment to its Amended Certificate of Incorporation, as amended (the “Amendment”), with the Secretary of State of the State of Delaware to effectuate a one-for-two (1:2) reverse stock split (the “Reverse Stock Split”) of its common stock, par value $0.001 per share, without any change to its par value. The Amendment became effective on the filing date. The number of shares authorized for common and preferred stock were not affected by the Reverse Stock Split. No fractional shares were issued in connection with the Reverse Stock Split as all fractional shares were “rounded up” to the next whole share. Proportional adjustments for the Reverse Stock Split were made to all share and per share amounts as if the split occurred at the beginning of the earliest period presented.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 filed with the SEC. The condensed consolidated balance sheet as of December 31, 2018 included herein was derived from the audited consolidated financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Except as noted, all adjustments contained herein are of a normal recurring nature. The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2019. Certain prior period amounts have been reclassified to conform to current period presentation. Such amounts consist of operating segment disclosures, whereby revenue and cost of goods sold have been broken out on the Consolidated Statements of Operations to conform with the Company’s two reportable business segments as of March 31, 2019. Use of Estimates The preparation of the financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual results could differ from those estimates. These estimates and assumptions include estimates for reserves of uncollectible accounts, inventory obsolescence, depreciable lives of property and equipment, analysis of impairments of recorded long-term tangible and intangible assets, realization of deferred tax assets, accruals for potential liabilities and assumptions made in valuing stock instruments issued for services. Intangible Assets In connection with the VectorVision transaction, the Company identified and allocated estimated fair values to intangible assets including goodwill and customer relationships. In accordance with Accounting Standard Codification (“ASC”) 350 – Intangibles – Goodwill and Other, the Company determined whether these assets are expected to have indefinite (such as goodwill) or limited useful lives, and for those with limited lives, the Company established an amortization period and method of amortization. Its goodwill and other intangible assets are subject to periodic impairment testing. The Company utilized the services of an independent third-party valuation firm to assist in identifying intangible assets and in estimating their fair values. The useful lives for the Company’s intangible assets other than goodwill were estimated based on Management’s consideration of various factors, including assumptions that market participants might use about sales expectations as well as potential effects of obsolescence, competition, technological progress and the regulatory environment. Because the future pattern in which the economic benefits of these intangible assets may not be reliably determined, amortization expense is generally calculated on a straight-line basis. Amortization expense for the identifiable intangible assets associated with the VectorVision acquisition is approximately $54,000 per quarter and is included with general and administrative expenses in the Company’s Statements of Operations. Impairment of Long-Lived Assets The Company reviews long-lived assets, including property and equipment, identifiable intangible assets, and goodwill for impairment at each fiscal year end or when events or changes in circumstances indicate the carrying value of these assets may exceed their current fair values. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the assets. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and are no longer depreciated. The Company has not historically recorded any impairment to its long-lived assets. In the future, if events or market conditions affect the estimated fair value to the extent that a long-lived asset is impaired, the Company will adjust the carrying value of these long-lived assets in the period in which the impairment occurs. As of March 31, 2019 and December 31, 2018, the Company had not deemed any long-lived assets as impaired and was not aware of the existence of any indicators of impairment at such dates. Deferred Offering Costs Deferred offering costs consist principally of legal, accounting, and underwriters’ fees incurred related to the IPO. These deferred offering costs will be charged against the gross proceeds received during the appropriate period. Revenue Recognition The Company’s revenue is comprised of sales of medical foods and dietary supplements to consumers through a direct sales/credit card process. In addition, the Company sells medical device equipment and supplies to customers both in the U.S. and internationally. On January 1, 2018. the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Under the new guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once products are delivered to the customer’s control and performance obligations are satisfied. All products sold by the Company are distinct individual products and consist of medical foods, supplemental formulas, medical devices and related supplies. The products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. Control of products sold transfers to customers upon shipment from the Company’s facilities, and the Company’s performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than a promised service to the customer. Payment for sales of Lumega-Z is generally made by approved credit cards. Payments for medical device sales are generally made by check, credit card, or wire transfer. Historically the Company has not experienced any significant payment delays from customers. The Company provides a 30-day right of return to its retail Lumega-Z customers. A right of return does not represent a separate performance obligation, but because customers are allowed to return products, the consideration to which the Company expects to be entitled is variable. Upon evaluation of historical Lumega-Z and VectorVision product returns, the Company determined that less than one percent of products is returned, and therefore believes it is probable that such returns will not cause a significant reversal of revenue in the future. Due to the insignificant amount of historical returns as well as the standalone nature of the Company’s products and assessment of performance obligations and transaction pricing for the Company’s sales contracts, the Company does not currently maintain a contract asset or liability balance at this time. The Company assesses its contracts and the reasonableness of its conclusions on a quarterly basis. The following table presents the Company’s revenues disaggregated by segment: Three Months Ended March 31, 2019 2018 Medical foods $ 99,934 $ 72,138 Vision testing diagnostics 142,604 120,902 $ 242,538 $ 193,040 Research and Development Costs Research and development costs consist primarily of fees paid to consultants and outside service providers, patent fees and costs, and other expenses relating to the acquisition, design, development and testing of the Company’s medical foods and related products. Research and development expenditures, which include stock compensation expense, are expensed as incurred and totaled $29,028 and $159,588 for the three months ended March 31, 2019 and 2018, respectively. Patent Costs The Company is the owner of three issued domestic patents, two pending domestic patent applications, one issued foreign patent in Europe, and three foreign patent applications in Canada, Europe and Hong Kong. Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and any related patent applications, patent costs, including patent-related legal fees, filing fees and internally generated costs, are expensed as incurred. During the three months ended March 31, 2019 and 2018, patent costs were $26,025 and $12,474, respectively, and are included in general and administrative costs in the statements of operations. Leases Prior to January 1, 2019, the Company accounted for leases under Accounting Standards Codification (ASC) 840, Accounting for Leases. Effective from January 1, 2019, the Company adopted the guidance of ASU 2016-02 (ASC 842), Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $626,667, lease liabilities for operating leases of $635,131, and a zero cumulative-effect adjustment to accumulated deficit. See Note 8 for further information regarding the impact of the adoption of ASC 842 on the Company’s financial statements. Stock-Based Compensation The Company periodically issues stock-based compensation to officers, directors, contractors and consultants for services rendered. Such issuances vest and expire according to terms established at the issuance date. Stock-based payments to officers, directors, and employees, which include grants of employee stock options, are recognized in the financial statements based on their fair values in accordance with Topic 718. Stock option grants, which are generally time vested, will be measured at the grant date fair value and charged to operations on a straight-line basis over the vesting period. The fair value of stock options is determined utilizing the Black-Scholes option-pricing model, which is affected by several variables, including the risk-free interest rate, the expected dividend yield, the expected life of the equity award, the exercise price of the stock option as compared to the fair market value of the common stock on the grant date and the estimated volatility of the common stock over the term of the equity award. In prior periods, the Company accounted for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB whereby the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. On January 1, 2019, the Company adopted Accounting Standards Update (ASU) 2018-07 which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The Company recognizes the fair value of stock-based compensation within its statements of operations with classification depending on the nature of the services rendered. The adoption of the new standard had no cumulative effect on previously reported amounts. Net Loss per Share The Company’s computation of basic and diluted net loss per common share is measured as net loss divided by the weighted average common shares outstanding during the respective periods, excluding unvested restricted common stock. Shares of restricted stock are included in the basic weighted average number of common shares outstanding from the time they vest. Potential common shares such as from unexercised warrants, options, and shares associated with convertible debt outstanding that have an anti-dilutive effect are excluded from the calculation of diluted net loss per share. The Company’s basic and diluted net loss per share is the same for all periods presented because all shares issuable upon exercise of warrants and conversion of convertible debt outstanding are anti-dilutive as they decrease loss per share. The following table sets forth the number of shares excluded from the computation of diluted loss per share, as their inclusion would have been anti-dilutive: March 31, 2019 2018 Warrants 896,712 1,418,836 Options 1,362,500 1,312,500 2,259,212 2,731,336 Recent Accounting Pronouncements The Company’s management does not believe that there are any recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Reporting	3. Segment Reporting The Company determined its reporting units in accordance with ASC 280, “Segment Reporting” (“ASC 280”). The Company historically has reported its operating results as a single reportable segment described as the business of developing and commercializing a variety of products that support the detection, intervention and monitoring of a range of eye diseases. The Company’s chief executive officer, who is the Chief Operating Decision Maker (“CODM”), has historically reviewed financial information on an aggregated basis for purposes of allocating resources and evaluating financial performance. In September 2017, the Company, through its wholly-owned subsidiary VectorVision Ocular Health, Inc., acquired substantially all of the assets and certain liabilities of VectorVision, Inc., a company that specialized in the standardization of contrast sensitivity, glare sensitivity, low contrast acuity, and early treatment diabetic retinopathy study (“ETDRS”) visual acuity testing. In August 2018, the Company created a wholly owned subsidiary, Transcranial Doppler Solutions, Inc. (“TDSI”). The Company has established TDSI operations with selected clinics and is focusing on expanding its client base. Although all of the Company’s products and services target the early detection, intervention and monitoring of a range of eye diseases, the addition of potential new products or services as the Company grows requires management to periodically reevaluate its reporting structure. As sales of our medical food as well as sales of VectorVision products grow, there is an increased need for the CODM to evaluate revenue and gross profit on a product line or group basis for purposes of resource allocation. As of March 31, 2019, the TDSI subsidiary does not meet the required quantitative criteria to be considered a reportable operating segment. Additionally, TDSI does not share similar economic characteristics or a majority of the aggregation criteria set forth in ASC 280, and therefore is included in “Corporate” below. As of December 31, 2018, based on anticipated growth and the expanding diversity of product and service offerings by the Company, Management has concluded that results should be reported in two operating segments: Medical Foods and Vision Testing Diagnostics. The following tables set forth our results of operations by segment (expenses allocated to Corporate consist of non-cash stock compensation expense, depreciation and amortization, and corporate legal fees): For the Three Months Ended March 31, 2019 Corporate Medical Foods Vision Testing Diagnostics Total Revenue $ - $ 99,934 $ 142,604 $ 242,538 Cost of goods sold - 38,272 55,220 93,492 Gross profit - 61,662 87,384 149,046 Operating expenses 334,775 884,701 111,063 1,330,539 Loss from operations $ (334,775 ) $ (823,039 ) $ (23,679 ) $ (1,181,493 ) For the Three Months Ended March 31, 2018 Corporate Medical Foods Vision Testing Diagnostics Total Revenue $ - $ 72,138 $ 120,902 $ 193,040 Cost of goods sold - 32,188 47,090 79,278 Gross profit - 39,950 73,812 113,762 Operating expenses 1,073,400 1,320,627 52,361 2,446,388 Loss from operations $ (1,073,400 ) $ (1,280,677 ) $ 21,451 $ (2,332,626 ) The following tables set forth our total assets by segment. Intersegment balances and transactions have been removed: As of March 31, 2019 Corporate Medical Foods Vision Testing Diagnostics Total Current assets Cash $ - $ 164,914 $ 9,384 $ 174,298 Inventories - 170,554 133,265 303,819 Other - 46,950 19,297 66,247 Total current assets - 382,418 161,946 544,364 Right to use asset 626,667 - - 626,667 Property and equipment, net - 255,313 9,863 265,176 Deferred offering 557,000 - - 557,000 Intangible assets, net 402,445 - - 402,445 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 3,149,632 $ 649,482 $ 171,809 $ 3,970,923 As of December 31, 2018 Corporate Medical Foods Vision Testing Diagnostics Total Current assets Cash $ - $ 552,613 $ 118,335 $ 670,948 Inventories - 235,957 122,040 357,997 Other - 44,110 31,866 75,976 Total current assets - 832,680 272,241 1,104,921 Property and equipment, net - 264,178 10,626 274,804 Deferred offering 270,000 - - 270,000 Intangible assets, net 456,104 - - 456,104 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 2,289,624 $ 1,108,609 $ 282,867 $ 3,681,100

Inventories

Inventories	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: March 31, December 31, 2019 2018 Raw materials $ 236,005 $ 282,574 Finished goods 67,814 75,423 $ 303,819 $ 357,997

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	5. Property and Equipment, net Property and equipment consisted of the following: March 31, December 31, 2019 2018 Leasehold improvements $ 98,357 $ 98,357 Testing equipment 249,447 249,447 Furniture and fixtures 168,002 163,186 Computer equipment 64,976 64,976 Office equipment 8,193 8,193 588,975 584,159 Less accumulated depreciation and amortization (323,799 ) (309,355 ) $ 265,176 $ 274,804 For the three months ended March 31, 2019 and 2018, depreciation and amortization expense was $14,444 and $19,363, respectively, of which $0 and $7,325 was included in research and development expense, $9,108 and $1,500 was included in sales and marketing expense, and $5,335 and $10,333 was included in general and administrative expense, respectively.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	6. Intangible Assets The Company’s intangible assets, including finite-lived intangible assets and $50,000 of non-amortizable purchased intellectual property, consisted of the following: March 31, December 31, 2019 2018 Customer relationships $ 430,700 $ 430,700 Technology 161,100 161,100 Trade Names 115,600 115,600 Noncompetition 17,000 17,000 724,400 724,400 Less accumulated amortization (321,955 ) (268,296 ) $ 402,445 $ 456,104 The Company’s amortization expense on its finite-lived intangible assets was $53,659 and $53,659 for the three months ended March 31, 2019 and 2018, respectively. The Company estimates future amortization expense on its finite-lived intangible assets as of March 31, 2019 to be as follows: For Years Ended December 31, 2019 $ 160,978 2020 165,320 2021 16,307 2022 9,840 $ 352,445

Promissory Notes

Promissory Notes	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Promissory Notes	7. Promissory Notes Promissory Note On March 12, 2019, the Company issued a promissory note with principal in the amount of $100,000, simple interest of 10% annually, and with a maturity date of June 10, 2019. Convertible Notes and Related Warrants The Company’s convertible notes payable consisted of the following: March 31, December 31, 2019 2018 Convertible notes $ 250,000 $ - Accrued interest 479 - Debt discount (233,455 ) - Net $ 17,024 $ - On March 15, 2019, the Company issued a convertible note with principal in the amount of $100,000, simple interest of 5% annually, and with a maturity date of September 30, 2019. In addition, on March 20, 2019, the Company issued a convertible note with principal in the amount of $150,000, simple interest of 5% annually, and with a maturity date of September 30, 2019. As of March 31, 2019, convertible notes with a principal balance of $250,000 and accrued interest of $479 were outstanding. The convertible notes (principal and accrued interest) were mandatorily convertible upon the consummation of the IPO. Concurrent with the issuance of the notes, the Company issued warrants to both note holders equal to the number of shares of common stock that the holders receive in connection with the converted notes. The per share exercise price of the warrants was set at 125% of the conversion price of the notes, defined in the note agreements, as the lower of (a) 75% of the price per share of common stock of the IPO or (b) $2.30. Due to the variable terms of both the exercise price and the number of warrants to be issued, the warrants were accounted for as derivative liabilities at March 31, 2019. The aggregate fair value of the warrants was calculated as $436,034 based on a probability effected Black-Scholes option pricing model with a stock price of $4.00, volatility of 138%, and risk-free rates ranging from 2.34% - 2.39%. At March 31, 2019, the Company estimated that the issuance of 109,038 warrants with an exercise price of $2.88 per share would correspond to the number of shares of common stock that the holders would receive in connection with the completion of the IPO (the IPO was completed on April 9, 2019). The Company recognized a debt discount of $250,000 equal to the face amount of the convertible notes and recorded a financing cost equal to the difference between the fair value of the warrants and the debt discount. The financing cost of $186,034 is shown as fair value of warrants on the accompanying statement of operations for the three months ended March 31, 2019. The company recorded amortization expense related to the debt discount of $16,545 during the three months ended March 31, 2019. As of March 31, 2019, the unamortized debt discount was $233,455.

Lease Liabilities

Lease Liabilities	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lease Liabilities	8. Lease Liabilities In October 2012, the Company entered into a lease agreement for 9,605 square feet of office and warehouse space commencing March 1, 2013. Upon entering into the agreement, the Company paid a deposit of $47,449, of which $36,979 represented prepaid rent. As of March 31, 2019, $10,470 remained on deposit under the lease agreement. The lease (“Lease 1”) was renewed for an additional five years in 2018. As of March 31, 2019, remaining average monthly lease payments under the amended lease agreement were $12,863 through July 2023. In connection with the VectorVision acquisition on September 29, 2017, the Company assumed a lease agreement for 5,000 square feet of office and warehouse space which commenced on October 1, 2017. The lease (“Lease 2”) was renewed for an additional 65 months. As of March 31, 2019, remaining average monthly lease payments are $1,832 through February 2023. In accounting for the leases, the Company adopted ASU 2016-02 - Leases, which requires a lessee to record a right-of-use asset and a corresponding lease liability at the inception of the lease initially measured at the present value of the lease payments. The Company classified the leases as operating leases and determined that the fair value of Lease 1 at the inception of the lease was $625,778 using a discount rate of 8.0%. the fair value of Lease 2 at the inception of the lease was $100,742 using a discount rate of 8%. During the three months ended March 31, 2019, the Company made combined payments on both leases of $41,166 towards the lease liabilities. As of March 31, 2019 and December 31, 2018, the lease liability for Lease 1 was $561,623 and $586,082, respectively, and the lease liability for Lease 2 was $73,508 and $77,137, respectively. ASU 2016-02 requires recognition in the statement of operations of a single lease cost, calculated so that the cost of the lease is allocated over the lease term, generally on a straight-line basis. Combined rent expense for both leases for the three months ended March 31, 2019 and 2018 was $43,581 and $5,336, respectively. During the three months ended March 31, 2019 and 2018, the Company reflected amortization of right of use asset of $30,502 and $3,543 related to the leases, respectively, resulting in a net asset balance of $626,667 as of March 31, 2019.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	9. Contingencies The Company is periodically the subject of various pending or threatened legal actions and claims arising out of its operations in the normal course of business. In the opinion of management of the Company, adequate provision has been made in the Company’s financial statements at March 31, 2019 with respect to such matters.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity (Deficit)	10. Stockholders’ Equity (Deficit) Warrants A summary of the Company’s warrant activity is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,230,674 0.71 0.29 Granted 109,038 0.35 0.60 Forfeitures - - - Expirations (70,500 ) (0.11 ) - Exercised (372,500 ) (0.24 ) - March 31, 2019, all exercisable 896,712 $ 1.19 0.79 The exercise prices of warrants outstanding and exercisable as of March 31, 2019 are as follows: Warrants Outstanding and Exercisable (Shares) Exercise Prices 536,250 $ 0.50 5,000 1.00 30,000 1.50 216,424 2.00 109,038 2.88 896,712 In February and March 2019, investors net exercised a total of 310,000 warrants for 231,740 shares of common stock on a cashless basis. In February 2019, an investor exercised warrants for 62,500 shares of common stock. The warrants were exercisable for $0.50 per share, and the Company received $31,250 in cash. In March 2019, the Company issued 109,038 warrants with an exercise price of $2.88 per share to two convertible note holders pursuant to the anticipated completion of the Company’s IPO (the IPO was completed on April 9, 2019). As of March 31, 2019, the Company had an aggregate of 896,712 outstanding warrants to purchase shares of its common stock with a weighted average exercise price of $1.19, weighted average remaining life of 0.8 years and aggregate intrinsic value of $2,522,391, based upon a stock valuation of $4.00 per share. The intrinsic value is calculated as the difference between the market value of the underlying common stock and the exercise price of the warrants. Stock Options A summary of the Company’s stock option activity is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,362,500 2.26 3.78 Granted - - - Forfeitures - - - Expirations - - - Exercised - - - March 31, 2019, outstanding 1,362,500 $ 2.26 3.53 March 31, 2019, exercisable 1,287,500 $ 2.24 3.67 The exercise prices of options outstanding and exercisable as of March 31, 2019 are as follows: Options Outstanding (Shares) Options Exercisable (Shares) Exercise Prices 625,000 625,000 $ 2.00 62,500 62,500 2.30 675,000 600,000 2.50 1,362,500 1,287,500 As of March 31, 2019, options were valued based upon the Black-Scholes option-pricing model, with a stock price of $4.00, volatility of 138%, and an average risk-free rate of 2.21%. During the three months ended March 31, 2019 and 2018, we recognized aggregate stock-compensation expense of $56,232 and $777,513, respectively, based upon stock prices ranging from $2.30 to $4.00 per share, all of which was recorded in general and administrative expense. As of March 31, 2019, the Company had an aggregate of 75,000 remaining unvested options outstanding, with a total estimated fair value of $138,516, weighted average exercise price of $2.50, and weighted average remaining life of 2.8 years. The Company remeasures unvested options for non-employees to fair value at the end of each reporting period. The aggregate intrinsic value of options outstanding as of March 31, 2019 was $2,368,750.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions During the three months ended March 31, 2019 and March 31, 2018, the Company incurred and paid $75,000 and 68,750, respectively, of salary expense to our CEO, Michael Favish.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events On April 9, 2019, the Company closed the IPO and issued 1,250,000 shares of its common stock at a public offering price of $4.00 per share for total gross proceeds of $5.0 million, resulting in net proceeds to the Company of $3,945,000 after deducting underwriting discounts and commissions and other offering costs and expenses payable by Guardion. The shares began trading on the Nasdaq Capital Market on April 5, 2019, under the symbol “GHSI.” In connection with the IPO, the convertible promissory notes previously issued on March 15, 2019 and March 20, 2019 were automatically converted into 109,038 shares of common stock based on a conversion price of $2.30 per share. The following table sets forth the Company’s cash, debt and derivative liabilities, and stockholders’ equity as of March 31, 2019 on: ● an actual basis; and ● a pro forma basis giving effect to (i) the issuance of 109,038 shares of common stock to be issued upon the mandatory conversion of the principal amount and accrued interest of the convertible promissory notes issued in March 2019, (ii) the extinguishment of the corresponding derivative liability, and (iii) the sale and issuance by the Company of 1,250,000 shares of common stock in this offering at the public offering price of $4.00 per share, resulting in net proceeds to the Company of $3,945,000 after deducting underwriting discounts and commissions and estimated offering expenses payable by the Company. As of March 31, 2019 Actual Pro Forma Cash and cash equivalents $ 174,298 $ 4,119,298 Other current assets 370,066 370,066 Non-current assets 3,426,559 3,426,559 Total assets $ 3,970,923 $ 7,915,923 Derivative warrant liability $ 436,034 $ - Convertible notes payable 17,024 - Other current liabilities 1,116,134 1,116,134 Lease liability – long term 513,585 513,585 Total liabilities 2,082,777 1,629,719 Stockholders’ equity: Common stock 20,857 22,216 Additional paid-in capital 37,885,751 42,282,450 Accumulated deficit (36,018,462 ) (36,018,462 ) Total stockholders’ equity 1,888,146 6,286,204 Total liabilities and stockholders’ equity $ 3,970,923 $ 7,915,923 On April 11, 2019, the Company repaid its promissory note previously issued on March 12, 2019, for a total of $100,849 including accrued interest. On April 12, 2019, an investor exercised warrants for 26,250 shares of common stock. The warrants were exercisable for $0.50 per share, and the Company received $13,125 in cash. On April 5 and 17, 2019, investors exercised a total of 275,000 warrants on a cashless basis resulting in the issuance of 229,365 shares of common stock. The warrants were exercisable for $0.50 and $2.00 per share.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 filed with the SEC. The condensed consolidated balance sheet as of December 31, 2018 included herein was derived from the audited consolidated financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Except as noted, all adjustments contained herein are of a normal recurring nature. The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2019. Certain prior period amounts have been reclassified to conform to current period presentation. Such amounts consist of operating segment disclosures, whereby revenue and cost of goods sold have been broken out on the Consolidated Statements of Operations to conform with the Company’s two reportable business segments as of March 31, 2019.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual results could differ from those estimates. These estimates and assumptions include estimates for reserves of uncollectible accounts, inventory obsolescence, depreciable lives of property and equipment, analysis of impairments of recorded long-term tangible and intangible assets, realization of deferred tax assets, accruals for potential liabilities and assumptions made in valuing stock instruments issued for services.
Intangible Assets	Intangible Assets In connection with the VectorVision transaction, the Company identified and allocated estimated fair values to intangible assets including goodwill and customer relationships. In accordance with Accounting Standard Codification (“ASC”) 350 – Intangibles – Goodwill and Other, the Company determined whether these assets are expected to have indefinite (such as goodwill) or limited useful lives, and for those with limited lives, the Company established an amortization period and method of amortization. Its goodwill and other intangible assets are subject to periodic impairment testing. The Company utilized the services of an independent third-party valuation firm to assist in identifying intangible assets and in estimating their fair values. The useful lives for the Company’s intangible assets other than goodwill were estimated based on Management’s consideration of various factors, including assumptions that market participants might use about sales expectations as well as potential effects of obsolescence, competition, technological progress and the regulatory environment. Because the future pattern in which the economic benefits of these intangible assets may not be reliably determined, amortization expense is generally calculated on a straight-line basis. Amortization expense for the identifiable intangible assets associated with the VectorVision acquisition is approximately $54,000 per quarter and is included with general and administrative expenses in the Company’s Statements of Operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, including property and equipment, identifiable intangible assets, and goodwill for impairment at each fiscal year end or when events or changes in circumstances indicate the carrying value of these assets may exceed their current fair values. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the assets. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and are no longer depreciated. The Company has not historically recorded any impairment to its long-lived assets. In the future, if events or market conditions affect the estimated fair value to the extent that a long-lived asset is impaired, the Company will adjust the carrying value of these long-lived assets in the period in which the impairment occurs. As of March 31, 2019 and December 31, 2018, the Company had not deemed any long-lived assets as impaired and was not aware of the existence of any indicators of impairment at such dates.
Deferred Offering Costs	Deferred Offering Costs Deferred offering costs consist principally of legal, accounting, and underwriters’ fees incurred related to the IPO. These deferred offering costs will be charged against the gross proceeds received during the appropriate period.
Revenue Recognition	Revenue Recognition The Company’s revenue is comprised of sales of medical foods and dietary supplements to consumers through a direct sales/credit card process. In addition, the Company sells medical device equipment and supplies to customers both in the U.S. and internationally. On January 1, 2018. the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Under the new guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once products are delivered to the customer’s control and performance obligations are satisfied. All products sold by the Company are distinct individual products and consist of medical foods, supplemental formulas, medical devices and related supplies. The products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. Control of products sold transfers to customers upon shipment from the Company’s facilities, and the Company’s performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than a promised service to the customer. Payment for sales of Lumega-Z is generally made by approved credit cards. Payments for medical device sales are generally made by check, credit card, or wire transfer. Historically the Company has not experienced any significant payment delays from customers. The Company provides a 30-day right of return to its retail Lumega-Z customers. A right of return does not represent a separate performance obligation, but because customers are allowed to return products, the consideration to which the Company expects to be entitled is variable. Upon evaluation of historical Lumega-Z and VectorVision product returns, the Company determined that less than one percent of products is returned, and therefore believes it is probable that such returns will not cause a significant reversal of revenue in the future. Due to the insignificant amount of historical returns as well as the standalone nature of the Company’s products and assessment of performance obligations and transaction pricing for the Company’s sales contracts, the Company does not currently maintain a contract asset or liability balance at this time. The Company assesses its contracts and the reasonableness of its conclusions on a quarterly basis. The following table presents the Company’s revenues disaggregated by segment: Three Months Ended March 31, 2019 2018 Medical foods $ 99,934 $ 72,138 Vision testing diagnostics 142,604 120,902 $ 242,538 $ 193,040
Research and Development Costs	Research and Development Costs Research and development costs consist primarily of fees paid to consultants and outside service providers, patent fees and costs, and other expenses relating to the acquisition, design, development and testing of the Company’s medical foods and related products. Research and development expenditures, which include stock compensation expense, are expensed as incurred and totaled $29,028 and $159,588 for the three months ended March 31, 2019 and 2018, respectively.
Patent Costs	Patent Costs The Company is the owner of three issued domestic patents, two pending domestic patent applications, one issued foreign patent in Europe, and three foreign patent applications in Canada, Europe and Hong Kong. Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and any related patent applications, patent costs, including patent-related legal fees, filing fees and internally generated costs, are expensed as incurred. During the three months ended March 31, 2019 and 2018, patent costs were $26,025 and $12,474, respectively, and are included in general and administrative costs in the statements of operations.
Leases	Leases Prior to January 1, 2019, the Company accounted for leases under Accounting Standards Codification (ASC) 840, Accounting for Leases. Effective from January 1, 2019, the Company adopted the guidance of ASU 2016-02 (ASC 842), Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $626,667, lease liabilities for operating leases of $635,131, and a zero cumulative-effect adjustment to accumulated deficit. See Note 8 for further information regarding the impact of the adoption of ASC 842 on the Company’s financial statements.
Stock-Based Compensation	Stock-Based Compensation The Company periodically issues stock-based compensation to officers, directors, contractors and consultants for services rendered. Such issuances vest and expire according to terms established at the issuance date. Stock-based payments to officers, directors, and employees, which include grants of employee stock options, are recognized in the financial statements based on their fair values in accordance with Topic 718. Stock option grants, which are generally time vested, will be measured at the grant date fair value and charged to operations on a straight-line basis over the vesting period. The fair value of stock options is determined utilizing the Black-Scholes option-pricing model, which is affected by several variables, including the risk-free interest rate, the expected dividend yield, the expected life of the equity award, the exercise price of the stock option as compared to the fair market value of the common stock on the grant date and the estimated volatility of the common stock over the term of the equity award. In prior periods, the Company accounted for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB whereby the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. On January 1, 2019, the Company adopted Accounting Standards Update (ASU) 2018-07 which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The Company recognizes the fair value of stock-based compensation within its statements of operations with classification depending on the nature of the services rendered. The adoption of the new standard had no cumulative effect on previously reported amounts.
Net Loss Per Share	Net Loss per Share The Company’s computation of basic and diluted net loss per common share is measured as net loss divided by the weighted average common shares outstanding during the respective periods, excluding unvested restricted common stock. Shares of restricted stock are included in the basic weighted average number of common shares outstanding from the time they vest. Potential common shares such as from unexercised warrants, options, and shares associated with convertible debt outstanding that have an anti-dilutive effect are excluded from the calculation of diluted net loss per share. The Company’s basic and diluted net loss per share is the same for all periods presented because all shares issuable upon exercise of warrants and conversion of convertible debt outstanding are anti-dilutive as they decrease loss per share. The following table sets forth the number of shares excluded from the computation of diluted loss per share, as their inclusion would have been anti-dilutive: March 31, 2019 2018 Warrants 896,712 1,418,836 Options 1,362,500 1,312,500 2,259,212 2,731,336
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company’s management does not believe that there are any recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The following table presents the Company’s revenues disaggregated by segment: Three Months Ended March 31, 2019 2018 Medical foods $ 99,934 $ 72,138 Vision testing diagnostics 142,604 120,902 $ 242,538 $ 193,040
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table sets forth the number of shares excluded from the computation of diluted loss per share, as their inclusion would have been anti-dilutive: March 31, 2019 2018 Warrants 896,712 1,418,836 Options 1,362,500 1,312,500 2,259,212 2,731,336

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth our results of operations by segment (expenses allocated to Corporate consist of non-cash stock compensation expense, depreciation and amortization, and corporate legal fees): For the Three Months Ended March 31, 2019 Corporate Medical Foods Vision Testing Diagnostics Total Revenue $ - $ 99,934 $ 142,604 $ 242,538 Cost of goods sold - 38,272 55,220 93,492 Gross profit - 61,662 87,384 149,046 Operating expenses 334,775 884,701 111,063 1,330,539 Loss from operations $ (334,775 ) $ (823,039 ) $ (23,679 ) $ (1,181,493 ) For the Three Months Ended March 31, 2018 Corporate Medical Foods Vision Testing Diagnostics Total Revenue $ - $ 72,138 $ 120,902 $ 193,040 Cost of goods sold - 32,188 47,090 79,278 Gross profit - 39,950 73,812 113,762 Operating expenses 1,073,400 1,320,627 52,361 2,446,388 Loss from operations $ (1,073,400 ) $ (1,280,677 ) $ 21,451 $ (2,332,626 ) The following tables set forth our total assets by segment. Intersegment balances and transactions have been removed: As of March 31, 2019 Corporate Medical Foods Vision Testing Diagnostics Total Current assets Cash $ - $ 164,914 $ 9,384 $ 174,298 Inventories - 170,554 133,265 303,819 Other - 46,950 19,297 66,247 Total current assets - 382,418 161,946 544,364 Right to use asset 626,667 - - 626,667 Property and equipment, net - 255,313 9,863 265,176 Deferred offering 557,000 - - 557,000 Intangible assets, net 402,445 - - 402,445 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 3,149,632 $ 649,482 $ 171,809 $ 3,970,923 As of December 31, 2018 Corporate Medical Foods Vision Testing Diagnostics Total Current assets Cash $ - $ 552,613 $ 118,335 $ 670,948 Inventories - 235,957 122,040 357,997 Other - 44,110 31,866 75,976 Total current assets - 832,680 272,241 1,104,921 Property and equipment, net - 264,178 10,626 274,804 Deferred offering 270,000 - - 270,000 Intangible assets, net 456,104 - - 456,104 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 2,289,624 $ 1,108,609 $ 282,867 $ 3,681,100

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: March 31, December 31, 2019 2018 Raw materials $ 236,005 $ 282,574 Finished goods 67,814 75,423 $ 303,819 $ 357,997

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following: March 31, December 31, 2019 2018 Leasehold improvements $ 98,357 $ 98,357 Testing equipment 249,447 249,447 Furniture and fixtures 168,002 163,186 Computer equipment 64,976 64,976 Office equipment 8,193 8,193 588,975 584,159 Less accumulated depreciation and amortization (323,799 ) (309,355 ) $ 265,176 $ 274,804

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The Company’s intangible assets, including finite-lived intangible assets and $50,000 of non-amortizable purchased intellectual property, consisted of the following: March 31, December 31, 2019 2018 Customer relationships $ 430,700 $ 430,700 Technology 161,100 161,100 Trade Names 115,600 115,600 Noncompetition 17,000 17,000 724,400 724,400 Less accumulated amortization (321,955 ) (268,296 ) $ 402,445 $ 456,104
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The Company estimates future amortization expense on its finite-lived intangible assets as of March 31, 2019 to be as follows: For Years Ended December 31, 2019 $ 160,978 2020 165,320 2021 16,307 2022 9,840 $ 352,445

Promissory Notes (Tables)

Promissory Notes (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	The Company’s convertible notes payable consisted of the following: March 31, December 31, 2019 2018 Convertible notes $ 250,000 $ - Accrued interest 479 - Debt discount (233,455 ) - Net $ 17,024 $ -

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of Warrants Activity	A summary of the Company’s warrant activity is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,230,674 0.71 0.29 Granted 109,038 0.35 0.60 Forfeitures - - - Expirations (70,500 ) (0.11 ) - Exercised (372,500 ) (0.24 ) - March 31, 2019, all exercisable 896,712 $ 1.19 0.79
Schedule of Exercise Price of Warrants Outstanding and Exercisable	The exercise prices of warrants outstanding and exercisable as of March 31, 2019 are as follows: Warrants Outstanding and Exercisable (Shares) Exercise Prices 536,250 $ 0.50 5,000 1.00 30,000 1.50 216,424 2.00 109,038 2.88 896,712
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,362,500 2.26 3.78 Granted - - - Forfeitures - - - Expirations - - - Exercised - - - March 31, 2019, outstanding 1,362,500 $ 2.26 3.53 March 31, 2019, exercisable 1,287,500 $ 2.24 3.67
Schedule of Exercise Price of Options Outstanding and Exercisable	The exercise prices of options outstanding and exercisable as of March 31, 2019 are as follows: Options Outstanding (Shares) Options Exercisable (Shares) Exercise Prices 625,000 625,000 $ 2.00 62,500 62,500 2.30 675,000 600,000 2.50 1,362,500 1,287,500

Subsequent Events (Tables)

Subsequent Events (Tables)	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Schedule of Cash and Stockholders' Equity	The following table sets forth the Company’s cash, debt and derivative liabilities, and stockholders’ equity as of March 31, 2019 on: ● an actual basis; and ● a pro forma basis giving effect to (i) the issuance of 109,038 shares of common stock to be issued upon the mandatory conversion of the principal amount and accrued interest of the convertible promissory notes issued in March 2019, (ii) the extinguishment of the corresponding derivative liability, and (iii) the sale and issuance by the Company of 1,250,000 shares of common stock in this offering at the public offering price of $4.00 per share, resulting in net proceeds to the Company of $3,945,000 after deducting underwriting discounts and commissions and estimated offering expenses payable by the Company. As of March 31, 2019 Actual Pro Forma Cash and cash equivalents $ 174,298 $ 4,119,298 Other current assets 370,066 370,066 Non-current assets 3,426,559 3,426,559 Total assets $ 3,970,923 $ 7,915,923 Derivative warrant liability $ 436,034 $ - Convertible notes payable 17,024 - Other current liabilities 1,116,134 1,116,134 Lease liability – long term 513,585 513,585 Total liabilities 2,082,777 1,629,719 Stockholders’ equity: Common stock 20,857 22,216 Additional paid-in capital 37,885,751 42,282,450 Accumulated deficit (36,018,462 ) (36,018,462 ) Total stockholders’ equity 1,888,146 6,286,204 Total liabilities and stockholders’ equity $ 3,970,923 $ 7,915,923

Organization and Business Ope_2

Organization and Business Operations (Details Narrative) - USD ($)	Jan. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Initial public offering number of shares issued		1,250,000
Common stock par value	$ 0.001
Shares issued price per share		$ 4
Net loss		$ (1,385,099)	$ (2,333,461)
Cash utilized in operating activities		(586,085)	$ (1,353,530)
Reverse stock split	one-for-two (1:2) reverse stock split
Subsequent to March 31, 2019 [Member]
Proceeds from offering of equity securities		$ 3,945,000
IPO [Member] | April 9, 2019 [Member]
Initial public offering number of shares issued		1,250,000
Common stock par value		$ 0.001
Shares issued price per share		$ 4

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended
	Mar. 31, 2019USD ($)Segment	Mar. 31, 2018USD ($)	Jan. 02, 2019USD ($)	Dec. 31, 2018USD ($)
Number of reportable business segments | Segment	2
Amortization of intangible assets	$ 53,659	$ 53,659
Research and development costs	29,028	159,588
Patent costs	26,025	$ 12,474
Operating lease right-of-use assets	626,667		$ 626,667
Lease liabilities for operating leases			635,131
Cumulative- effect adjustment to accumulated deficit			$ 0
VectorVision, Inc [Member]
Amortization of intangible assets	$ 54,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues	$ 242,538	$ 193,040
Medical Foods [Member]
Revenues	99,934	72,138
Vision Testing Diagnostics [Member]
Revenues	$ 142,604	$ 120,902

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Antidilutive securities excluded from computation of earnings per share, amount	2,259,212	2,731,336
Warrant [Member]
Antidilutive securities excluded from computation of earnings per share, amount	896,712	1,418,836
Options [Member]
Antidilutive securities excluded from computation of earnings per share, amount	1,362,500	1,312,500

Segment Reporting (Details Narr

Segment Reporting (Details Narrative)	3 Months Ended
	Mar. 31, 2019Segment
Segment Reporting [Abstract]
Number of segment reporting	2

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Jan. 02, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue	$ 242,538	$ 193,040
Cost of goods sold	93,492	79,278
Gross profit	149,046	113,762
Operating expenses	1,330,539	2,446,388
Loss from operations	(1,181,493)	(2,332,626)
Cash	174,298	3,198,349		$ 670,948	$ 4,735,230
Inventories	303,819			357,997
Other	66,247			75,976
Total current assets	544,364			1,104,921
Right to use asset	626,667		$ 626,667
Property and equipment, net	265,176			274,804
Deferred offering	557,000			270,000
Intangible assets, net	402,445			456,104
Goodwill	1,563,520			1,563,520
Other	11,751			11,751
Total assets	3,970,923			3,681,100
Corporate [Member]
Revenue
Cost of goods sold
Gross profit
Operating expenses	334,775	1,073,400
Loss from operations	(334,775)	(1,073,400)
Cash
Inventories
Other
Total current assets
Right to use asset	626,667
Property and equipment, net
Deferred offering	557,000			270,000
Intangible assets, net	402,445			456,104
Goodwill	1,563,520			1,563,520
Other
Total assets	3,149,632			2,289,624
Medical Foods [Member]
Revenue	99,934	72,138
Cost of goods sold	38,272	32,188
Gross profit	61,662	39,950
Operating expenses	884,701	1,320,627
Loss from operations	(823,039)	(1,280,677)
Cash	164,914			552,613
Inventories	170,554			235,957
Other	46,950			44,110
Total current assets	382,418			832,680
Right to use asset
Property and equipment, net	255,313			264,178
Deferred offering
Intangible assets, net
Goodwill
Other	11,751			11,751
Total assets	649,482			1,108,609
Vision Testing Diagnostics [Member]
Revenue	142,604	120,902
Cost of goods sold	55,220	47,090
Gross profit	87,384	73,812
Operating expenses	111,063	52,361
Loss from operations	(23,679)	$ 21,451
Cash	9,384			118,335
Inventories	133,265			122,040
Other	19,297			31,866
Total current assets	161,946			272,241
Right to use asset
Property and equipment, net	9,863			10,626
Deferred offering
Intangible assets, net
Goodwill
Other
Total assets	$ 171,809			$ 282,867

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 236,005	$ 282,574
Finished goods	67,814	75,423
Inventory, Net	$ 303,819	$ 357,997

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Depreciation and amortization expense	$ 14,444	$ 19,363
Research and Development Expense [Member]
Depreciation and amortization expense	0	7,325
Sales and Marketing Expense [Member]
Depreciation and amortization expense	9,108	1,500
General and Administrative Expense [Member]
Depreciation and amortization expense	$ 5,335	$ 10,333

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Property, plant and equipment, gross	$ 588,975	$ 584,159
Less accumulated depreciation and amortization	(323,799)	(309,355)
Property, plant and equipment, net	265,176	274,804
Leasehold Improvements [Member]
Property, plant and equipment, gross	98,357	98,357
Testing Equipment [Member]
Property, plant and equipment, gross	249,447	249,447
Furniture and Fixtures [Member]
Property, plant and equipment, gross	168,002	163,186
Computer Equipment [Member]
Property, plant and equipment, gross	64,976	64,976
Office Equipment [Member]
Property, plant and equipment, gross	$ 8,193	$ 8,193

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Non-amortizable purchased intellectual property	$ 50,000
Amortization of intangible assets	$ 53,659	$ 53,659

Intangible Assets - Schedule of

Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Finite-lived intangible assets, gross	$ 724,400	$ 724,400
Less accumulated amortization	(321,955)	(268,296)
Finite-lived intangible assets, net	402,445	456,104
Customer Relationships [Member]
Finite-lived intangible assets, gross	430,700	430,700
Technology [Member]
Finite-lived intangible assets, gross	161,100	161,100
Trade Names [Member]
Finite-lived intangible assets, gross	115,600	115,600
Noncompetition [Member]
Finite-lived intangible assets, gross	$ 17,000	$ 17,000

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 160,978
2020	165,320
2021	16,307
2022	9,840
Finite-lived intangible assets, net	$ 402,445	$ 456,104

Promissory Notes (Details Narra

Promissory Notes (Details Narrative) - USD ($)	Mar. 12, 2019	May 20, 2019	May 15, 2019	Mar. 31, 2019	Mar. 31, 2018	Mar. 20, 2019	Mar. 15, 2019	Dec. 31, 2018
Debt instrument principal amount				$ 250,000
Accrued interest				$ 479
Warrant exercise price per share				$ 1.19
Debt discount				$ 233,455
Fair value of warrants				$ 186,034
Warrant issuance to purchase common stock				896,712
Amortization of debt discount				$ 16,545
Warrant [Member]
Debt instrument conversion rate				125.00%
Warrant exercise price per share				$ 2.88
Fair value of warrants				$ 436,034
Warrant issuance to purchase common stock				109,038
Warrant [Member] | Stock Price [Member]
Fair value assumptions, measurement input, price per shares				$ 4
Warrant [Member] | Volatility [Member]
Fair value assumptions, measurement input, percentages				138.00%
Warrant [Member] | Risk-free Rates [Member] | Minimum [Member]
Fair value assumptions, measurement input, percentages				2.34%
Warrant [Member] | Risk-free Rates [Member] | Maximum [Member]
Fair value assumptions, measurement input, percentages				2.39%
Common Stock [Member] | IPO [Member]
Debt instrument conversion rate				75.00%
Warrant exercise price per share				$ 2.30
Promissory Note [Member]
Debt instrument principal amount	$ 100,000
Debt interest rate	10.00%
Debt instrument maturity date	Jun. 10, 2019
Convertible Note [Member]
Debt instrument principal amount				$ 250,000		$ 150,000	$ 100,000
Debt interest rate						5.00%	5.00%
Debt instrument maturity date		Sep. 30, 2019	Sep. 30, 2019
Accrued interest				479
Debt discount				$ 250,000

Promissory Notes - Schedule of

Promissory Notes - Schedule of Convertible Notes Payable (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible notes	$ 250,000
Accrued interest	479
Debt discount	(233,455)
Net	$ 17,024

Lease Liabilities (Details Narr

Lease Liabilities (Details Narrative)	1 Months Ended	3 Months Ended
	Oct. 31, 2012USD ($)ft²	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Jan. 02, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 29, 2017ft²
Lease liability				$ 635,131
Rent expense		$ 43,581	$ 5,336
Amortization of right of use asset		30,502	$ 3,543
Right of use asset, net		626,667		$ 626,667
Lease 1 [Member]
Fair value of lease		$ 625,778
Lease discount rate		8.00%
Lease liability		$ 561,623			586,082
Lease 2 [Member]
Fair value of lease		$ 100,742
Lease discount rate		8.00%
Lease liability		$ 73,508			$ 77,137
Lease 1 & 2 [Member]
Monthly lease payments		41,166
Lease Agreement [Member]
Area of Land | ft²	9,605
Deposit paid for lease	$ 47,449	$ 10,470
Prepaid rent	$ 36,979
Renewal of lease term		5 years
Lease Agreement [Member] | VectorVision, Inc [Member]
Area of Land | ft²						5,000
Renewal of lease term						65 months
Lease Agreement [Member] | Through July 2023 [Member]
Monthly lease payments		$ 12,863
Lease Agreement [Member] | Through February 2023 [Member] | VectorVision, Inc [Member]
Monthly lease payments		$ 1,832

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit) (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2019	Mar. 31, 2019	Mar. 31, 2018
Number of warrants exercised for common stock		896,712
Warrant exercisable price per share		$ 1.19
Proceeds from exercise of warrants		$ 31,250	$ 1,460
Stock compensation expense		$ 56,231	777,513
Stock Option [Member]
Share price		$ 4
Volatility		138.00%
Average risk-free rates		2.21%
Stock compensation expense		$ 56,232	$ 777,513
Number of unvested options outstanding		75,000
Number of unvested options outstanding, value		$ 138,516
Unvested options, weighted average exercise price		$ 2.50
Unvested options, weighted average remaining life		2 years 9 months 18 days
Unvested options, aggregate intrinsic value		$ 2,368,750
Minimum [Member] | Stock Option [Member]
Share price		$ 2.30
Maximum [Member] | Stock Option [Member]
Share price		$ 4
Investors [Member]
Number of warrants exercised	310,000	310,000
Number of warrants exercised for common stock	231,740	231,740
Investor One [Member]
Number of warrants exercised for common stock	62,500
Warrant exercisable price per share	$ 0.50
Proceeds from exercise of warrants	$ 31,250
Warrant [Member]
Number of warrants exercised for common stock		109,038
Warrant exercisable price per share		$ 2.88
Weighted average remaining life		9 months 18 days
Aggregate intrinsic value		$ 2,522,391
Share price		$ 4

Stockholders' Equity (Deficit_3

Stockholders' Equity (Deficit) - Schedule of Warrants Activity (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Shares, Beginning Balance | shares	1,230,674
Shares, Granted | shares	109,038
Shares, Forfeitures | shares
Shares, Expirations | shares	(70,500)
Shares, Exercised | shares	(372,500)
Shares, Ending Balance | shares	896,712
Weighted Average Exercise Price, Beginning Balance | $ / shares	$ 0.71
Weighted Average Exercise Price, Granted | $ / shares	0.35
Weighted Average Exercise Price, Forfeitures | $ / shares
Weighted Average Exercise Price, Expirations | $ / shares	(0.11)
Weighted Average Exercise Price, Exercised | $ / shares	(0.24)
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 1.19
Weighted Average Remaining Contractual Term (Years), Beginning Balance	3 months 15 days
Weighted Average Remaining Contractual Term (Years), Granted	7 months 6 days
Weighted Average Remaining Contractual Term (Years), Ending Balance	9 months 14 days

Stockholders' Equity (Deficit_4

Stockholders' Equity (Deficit) - Schedule of Exercise Price of Warrants Outstanding and Exercisable (Details) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Exercise Prices	$ 1.19
Warrant One [Member]
Warrants Outstanding and Exercisable (Shares)	536,250
Exercise Prices	$ 0.50
Warrant Two [Member]
Warrants Outstanding and Exercisable (Shares)	5,000
Exercise Prices	$ 1
Warrant Three [Member]
Warrants Outstanding and Exercisable (Shares)	30,000
Exercise Prices	$ 1.50
Warrant Four [Member]
Warrants Outstanding and Exercisable (Shares)	216,424
Exercise Prices	$ 2
Warrant Five [Member]
Warrants Outstanding and Exercisable (Shares)	109,038
Exercise Prices	$ 2.88
Warrant [Member]
Warrants Outstanding and Exercisable (Shares)	896,712	1,230,674
Exercise Prices	$ 2.88

Stockholders' Equity (Deficit_5

Stockholders' Equity (Deficit) - Schedule of Share-based Compensation, Stock Options, Activity (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Equity [Abstract]
Shares Outstanding, Beginning Balance | shares	1,362,500
Shares, Granted | shares
Shares, Forfeitures | shares
Shares, Expirations | shares
Shares, Exercised | shares
Shares Outstanding, Ending Balance | shares	1,362,500
Shares Exercisable, Ending Balance | shares	1,287,500
Weighted Average Exercise Price Outstanding, Beginning Balance | $ / shares	$ 2.26
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Forfeitures | $ / shares
Weighted Average Exercise Price, Expirations | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price Outstanding, Ending Balance | $ / shares	2.26
Weighted Average Exercise Price Exercisable, Ending Balance | $ / shares	$ 2.24
Weighted Average Remaining Contractual Term (Years) Outstanding, Beginning Balance	3 years 9 months 11 days
Weighted Average Remaining Contractual Term (Years), Granted	0 years
Weighted Average Remaining Contractual Term (Years) Outstanding, Ending Balance	3 years 6 months 10 days
Weighted Average Remaining Contractual Term (Years) Exercisable, Ending Balance	3 years 8 months 2 days

Stockholders' Equity (Deficit_6

Stockholders' Equity (Deficit) - Schedule of Exercise Price of Options Outstanding and Exercisable (Details)	Mar. 31, 2019$ / sharesshares
Options Outstanding (Shares)	1,362,500
Options Exercisable (Shares)	1,287,500
Exercise Price One [Member]
Options Outstanding (Shares)	625,000
Options Exercisable (Shares)	625,000
Exercise Prices | $ / shares	$ 2
Exercise Price Two [Member]
Options Outstanding (Shares)	62,500
Options Exercisable (Shares)	62,500
Exercise Prices | $ / shares	$ 2.30
Exercise Price Three [Member]
Options Outstanding (Shares)	675,000
Options Exercisable (Shares)	600,000
Exercise Prices | $ / shares	$ 2.50

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Michael Favish [Member]
Payments to related party		$ 68,750
Chief Executive Officer [Member]
Officers compensation	$ 75,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 17, 2019	Apr. 12, 2019	Apr. 11, 2019	Apr. 09, 2019	Apr. 05, 2019	Mar. 20, 2019	Mar. 15, 2019	Mar. 31, 2019	Mar. 31, 2018
Initial public offering number of shares issued								1,250,000
Initial public offering, price per share								$ 4
Proceeds from initial public offering, gross								$ 3,945,000
Debt conversion, converted instrument, shares issued								109,038
Number of warrants exercised for common stock								896,712
Warrant exercisable price per share								$ 1.19
Proceeds from exercise of warrants								$ 31,250	$ 1,460
IPO [Member]
Debt conversion, converted instrument, shares issued						109,038	109,038
Debt conversion price						$ 2.30	$ 2.30
Subsequent Event [Member]
Repayment of promissory note including accrued interest			$ 100,849
Subsequent Event [Member] | Investor [Member]
Number of warrants exercised on cashless basis	275,000	26,250			275,000
Number of warrants exercised for common stock	229,365				229,365
Warrant exercisable price per share	$ 2	$ 0.50			$ 0.50
Proceeds from exercise of warrants		$ 13,125
Subsequent Event [Member] | IPO [Member]
Initial public offering number of shares issued				1,250,000
Initial public offering, price per share				$ 4
Proceeds from initial public offering, gross				$ 5,000,000
Proceeds from offering of equity securities				$ 3,945,000

Subsequent Events - Schedule of

Subsequent Events - Schedule of Cash and Stockholders' Equity (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Cash and cash equivalents	$ 174,298	$ 670,948	$ 3,198,349	$ 4,735,230
Other current assets	370,066
Non-current assets	3,426,559
Total assets	3,970,923	3,681,100
Derivative warrant liability	436,034
Convertible notes payable	17,024
Other current liabilities	1,116,134
Lease liability – long term	513,585
Total liabilities	2,082,777	495,337
Common stock	20,857	20,564
Additional paid-in capital	37,885,751	37,798,562
Accumulated deficit	(36,018,462)	(34,633,363)
Total stockholders' equity	1,888,146	3,185,763	$ 5,315,788	$ 6,870,276
Total liabilities and stockholders' equity	3,970,923	$ 3,681,100
Pro Forma [Member]
Cash and cash equivalents	4,119,298
Other current assets	370,066
Non-current assets	3,426,559
Total assets	7,915,923
Derivative warrant liability
Convertible notes payable
Other current liabilities	1,116,134
Lease liability – long term	513,585
Total liabilities	1,629,719
Common stock	22,216
Additional paid-in capital	42,282,450
Accumulated deficit	(36,018,462)
Total stockholders' equity	6,286,204
Total liabilities and stockholders' equity	$ 7,915,923