Guardion Health Sciences (GHSI) 10-Q 13 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 13, 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	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		74,982,562
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 5,554,960	$ 670,948
Accounts receivable	21,927	28,203
Inventories	320,355	357,997
Prepaid expenses	234,384	47,773
Total current assets	6,131,626	1,104,921
Deposits	11,751	11,751
Property and equipment, net	389,074	274,804
Right of use asset, net	563,948
Deferred offering costs		270,000
Intangible assets, net	295,127	456,104
Goodwill	1,563,520	1,563,520
Total assets	8,955,046	3,681,100
Current liabilities
Accounts payable and accrued liabilities	218,815	413,925
Accrued expenses and deferred rent	63,964	81,412
Derivative warrant liability	47,118
Lease liability - current	129,025
Total current liabilities	458,922	495,337
Lease liability - long term	447,292
Total liabilities	906,214	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; 50,482,562 and 20,564,328 shares issued and outstanding at September 30, 2019 and December 31, 2018, respectively	50,483	20,564
Additional paid-in capital	49,454,265	37,798,562
Accumulated deficit	(41,455,916)	(34,633,363)
Total stockholders' equity	8,048,832	3,185,763
Total liabilities and stockholders' equity	$ 8,955,046	$ 3,681,100

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 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	50,482,562	20,564,328
Common stock, shares outstanding	50,482,562	20,564,328

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue
Total revenue	$ 161,162	$ 294,230	$ 664,669	$ 708,047
Cost of goods sold
Total cost of goods sold	70,999	125,406	261,547	292,461
Gross profit	90,163	168,824	403,122	415,586
Operating expenses
Research and development	31,897	4,793	138,613	199,500
Sales and marketing	448,387	240,028	1,246,846	1,224,491
General and administrative	2,022,367	1,064,645	5,427,573	3,779,325
Total operating expenses	2,502,651	1,309,466	6,813,032	5,203,316
Loss from operations	(2,412,488)	(1,140,642)	(6,409,910)	(4,787,730)
Other (income) expense:
Interest expense	4,205	545	255,842	2,090
Finance cost upon issuance of warrants			415,955
Change in fair value of derivative warrants	(31,322)		(259,154)
Costs associated with extension of warrant expiration dates		1,007,006		1,501,397
Total other (income) expense	(27,117)	1,007,551	412,643	1,503,487
Net loss	$ (2,385,371)	$ (2,148,193)	$ (6,822,553)	$ (6,291,217)
Net loss per common share - basic and diluted	$ (0.07)	$ (0.11)	$ (0.26)	$ (0.31)
Weighted average common shares outstanding - basic and diluted	36,035,309	20,164,761	26,483,713	20,162,354
Medical Foods [Member]
Revenue
Total revenue	$ 112,957	$ 86,082	$ 317,338	$ 238,213
Cost of goods sold
Total cost of goods sold	41,655	37,076	120,608	110,462
Vision Testing Diagnostics [Member]
Revenue
Total revenue	44,705	208,148	337,531	469,834
Cost of goods sold
Total cost of goods sold	27,922	88,330	136,958	181,999
Other [Member]
Revenue
Total revenue	3,500		9,800
Cost of goods sold
Total cost of goods sold	$ 1,422		$ 3,981

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, 2017	$ 20,092	33,716,140	(26,865,956)	6,870,276
Balance, shares at Dec. 31, 2017	20,091,761
Reclass of warrant liability to equity
Costs associated with extension of warrant expiration dates				1,501,397
Net loss				(6,291,217)
Balance at Sep. 30, 2018	$ 20,165	36,624,146	(33,157,173)	3,487,138
Balance, shares at Sep. 30, 2018	20,164,761
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
Fair value of vested stock options		277,372		277,372
Costs associated with extension of warrant expiration dates		494,391		494,391
Net loss			(1,809,564)	(1,809,564)
Balance at Jun. 30, 2018	$ 20,165	35,266,803	(31,008,981)	4,277,987
Balance, shares at Jun. 30, 2018	20,164,761
Fair value of vested stock options		350,337		350,337
Costs associated with extension of warrant expiration dates		1,007,006		1,007,006
Net loss			(2,148,192)	(2,148,193)
Balance at Sep. 30, 2018	$ 20,165	36,624,146	(33,157,173)	3,487,138
Balance, shares at Sep. 30, 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
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
Reclass of warrant liability to equity				359,683
Costs associated with extension of warrant expiration dates
Net loss				(6,822,553)
Balance at Sep. 30, 2019	$ 50,483	49,454,265	(41,455,916)	8,048,832
Balance, shares at Sep. 30, 2019	50,482,562
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
Fair value of vested stock options		62,763		62,763
Issuance of common stock - warrant exercises	$ 463	100,162		100,625
Issuance of common stock - warrant exercises, shares	463,726
Fair value of vested stock options - officer and director		1,066,159		1,066,159
Reclass of warrant liability to equity		359,683		359,683
Sale of common stock	$ 1,250	3,886,750		3,888,000
Sale of common stock, Shares	1,250,000
Issuance of common stock for services	$ 55	123,947		124,002
Issuance of common stock for services, Shares	54,387
Fair value of common stock - conversion of notes payable and related interest	$ 109	250,679		250,788
Fair value of common stock - conversion of notes payable and related interest, Shares	109,038
Net loss			(3,052,078)	(3,052,078)
Balance at Jun. 30, 2019	$ 22,734	43,735,894	(39,070,540)	4,688,088
Balance, shares at Jun. 30, 2019	22,733,762
Fair value of vested stock options		56,688		56,688
Issuance of common stock - warrant exercises	$ 15,749	6,751		22,500
Issuance of common stock - warrant exercises, shares	15,748,800
Fair value of vested stock options - officer and director		722,592		722,592
Sale of common stock	$ 12,000	4,932,340		4,944,340
Sale of common stock, Shares	12,000,000
Costs associated with extension of warrant expiration dates
Net loss			(2,385,376)	(2,385,371)
Balance at Sep. 30, 2019	$ 50,483	$ 49,454,265	$ (41,455,916)	$ 8,048,832
Balance, shares at Sep. 30, 2019	50,482,562

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Activities
Net loss	$ (6,822,553)	$ (6,291,217)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	209,813	223,014
Amortization of debt discount	250,000
Accrued interest expense included in notes payable	788
Amortization of right of use asset	93,222
Stock-based compensation	299,684	1,405,222
Stock-based compensation - officer and director	1,788,751
Non-cash financing costs - derivative liability	415,955
Change in fair value of warrants - derivative liability	(259,154)
Costs associated with extension of warrant expiration dates		1,501,397
(Increase) decrease in -
Accounts receivable	6,275	55,761
Inventories	37,642	(226,537)
Deposits and prepaid expenses	(186,611)	77,147
Lease liability	(86,902)
Increase (decrease) in -
Accounts payable and accrued expenses	75,439	(43,117)
Accrued expenses and deferred rent	(11,399)	10,390
Net cash used in operating activities	(4,189,050)	(3,287,940)
Investing Activities
Purchase of property and equipment	(163,105)	(228,311)
Purchase of intellectual property		(50,000)
Net cash used in investing activities	(163,105)	(278,311)
Financing Activities
Proceeds from initial public offering	3,888,000
Proceeds from follow-on public offering	4,944,340
Proceeds from issuance of convertible notes	250,000
Proceeds from issuance of promissory note	100,000
Payments on promissory note	(100,548)
Payments on line of credit		(30,535)
Proceeds from exercise of warrants	154,375	1,460
Decrease in due to related parties		(38,114)
Net cash provided by (used in) financing activities	9,236,167	(67,189)
Cash:
Net increase (decrease)	4,884,012	(3,633,440)
Balance at beginning of period	670,948	4,735,230
Balance at end of period	5,554,960	1,101,790
Cash paid for-
Interest
Income taxes
Non-cash financing activities:
Fair value of warrant liability issued in connection with issuance of convertible notes	436,034
Recording of lease asset and liability upon adoption of ASU 2016-02	663,218
Reclass of warrant liability to equity	359,683
Fair value of common stock issued upon conversion of common stock and accrued interest	250,788
Reclass of deferred offering cost to equity	$ 270,000

Organization and Business Opera

Organization and Business Operations	9 Months Ended
	Sep. 30, 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 formed to develop, formulate and distribute condition-specific medical foods with an initial medical food product on the market under the brand name Lumega-Z ® The Company invented a proprietary technology, embodied in the Company’s medical device, the MapcatSF ® In September 2017, the Company, through its wholly-owned subsidiary VectorVision Ocular Health, Inc. (“VectorVision”), 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. VectorVision’s standardization system is designed to provide the practitioner or researcher with the ability to delineate very small changes in visual capability, either as compared to the population or from visit to visit. VectorVision develops, manufactures and sells equipment and supplies for standardized vision testing for use by eye doctors in clinical trials, for real-world vision evaluation, and industrial vision testing. The acquisition expanded 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, an automated standardization technology the Company refers to as AcQviz TM 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 In September 2019, the Company, through its wholly owned subsidiary NutriGuard Formulations, Inc., acquired the nutraceuticals business from NutriGuard Research, Inc. Pursuant to the Asset Purchase Agreement, the Company purchased specified assets of the NutriGuard brand and business, primarily consisting of inventory, trademarks, copyrights and other intellectual property. Once developed, the NutriGuard Formulations nutraceutical product line should provide the Company a new direct-to-consumer (“DTC”) capability. The Company intends to build a portfolio of nutraceutical products under the NutriGuard brand by developing new formulations and marketing its products to patients directly through DTC channels and through recommendations by their physicians. See Note 3 for additional information. The Company 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 $6,822,553 and utilized cash in operating activities of $4,189,050 during the nine months ended September 30, 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, the new NutriGuard line of nutraceuticals 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 new complementary products or product lines. 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. NASDAQ Notice On September 20, 2019, the Company received a notification letter from the Nasdaq Listing Qualifications Staff (the “Staff”) of the Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company that, for the last 30 consecutive business days, the closing bid price for the Company’s common stock was below the minimum $1.00 per share requirement for continued listing on The Nasdaq Capital Market as set forth in Nasdaq Listing Rule 5550(a)(2) (the “Minimum Bid Price Requirement”). The Nasdaq letter has no immediate effect on the listing of the Company’s common stock on the Nasdaq Capital Market. In accordance with Nasdaq listing rules, the Company has been provided an initial period of 180 calendar days, or until March 18, 2020 (the “Compliance Date”), to regain compliance with the Minimum Bid Price Requirement. If, at any time during this 180-day period, the closing bid price of the Company’s common stock is at least $1.00 for a minimum of 10 consecutive business days, the Staff will provide the Company written confirmation of compliance with the Minimum Bid Price Requirement and the matter will be closed. If the Company does not regain compliance by the Compliance Date, the Company may be eligible for an additional 180 calendar day compliance period. To qualify for such additional compliance period, the Company would have to meet the continued listing requirements of the NASDAQ Capital Market, except for the Minimum Bid Price Requirement, and the Company would need to provide written notice of its intention to cure the deficiency during the additional compliance period. If the Company is not eligible for the additional compliance period or it appears to the Staff that the Company will not be able to cure the deficiency or if the Staff exercises its discretion to not provide such additional compliance period, the Staff will provide written notice to the Company that its common stock will be subject to delisting. At that time, the Company may appeal the Staff’s delisting determination to a Nasdaq Hearing Panel. 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. Board Actions In October 2019, our board of directors approved an amendment to increase the number of authorized common stock from 90,000,000 to 250,000,000 shares. In addition, the board approved an amendment to our certificate of incorporation, as amended, to combine the outstanding shares of our common stock into a lesser number of outstanding shares (a “Reverse Stock Split”). The board of directors determined that an increase in authorized common shares is in the best interests of the Company and believes that the availability of additional authorized shares of common stock is required for several reasons, including enabling investors to exercise the Series B warrants issued pursuant to our October 30 public offering as well as the flexibility to issue common stock for a variety of general corporate purposes as the board of directors may determine to be desirable, including future financings, investment opportunities, acquisitions, or other distributions. The short-term intent of a Reverse Stock Split is to increase the price of the common stock and thereby regain compliance with the NASDAQ minimum bid price requirement. In addition, the Company believes a Reverse Stock Split will make its common stock more attractive to a broader range of investors, as it believes that the current market price of the common stock may prevent certain institutional investors, professional investors and other members of the investing public from purchasing stock. Many brokerage houses and institutional investors have internal policies and practices that either prohibit them from investing in low-priced stocks or tend to discourage individual brokers from recommending low-priced stocks to their customers. Furthermore, some of those policies and practices may function to make the processing of trades in low-priced stocks economically unattractive to brokers. Moreover, because brokers’ commissions on low-priced stocks generally represent a higher percentage of the stock price than commissions on higher-priced stocks, the current average price per share of common stock can result in individual stockholders paying transaction costs representing a higher percentage of their total share value than would be the case if the share price were higher. The Company believes that the Reverse Stock Split will make our common stock a more attractive and cost-effective investment for many investors, which in turn would enhance liquidity for holders of our common stock. Shareholder approval for these actions is expected to be solicited at our 2019 Annual Meeting of Stockholders that is currently scheduled for December 5, 2019.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 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 reportable business segments as of September 30, 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 September 30, 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 equity financings. These deferred offering costs are charged against the gross proceeds received during the appropriate period. During the period ended June 30, 2019, $270,000 of offering costs deferred at December 31, 2018 were offset to paid in capital upon completion of our April 2019 offering. As of September 30, 2019, there were no comparable deferred offering costs. 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. The Company recognizes revenue in accordance with ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Under the 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 Nine Months Ended 2019 2018 2019 2018 Medical foods $ 112,957 $ 86,082 $ 317,338 $ 238,213 Vision testing diagnostics 44,705 208,148 337,531 469,834 Other 3,500 - 9,800 - $ 161,162 $ 294,230 $ 664,669 $ 708,047 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 are expensed as incurred and totaled $138,613 and $199,500 for the nine months ended September 30, 2019 and 2018, respectively. Patent Costs The Company is the owner of three issued domestic patents, three pending domestic patent applications, one issued foreign patent in Europe, one issued foreign patent in Hong Kong, 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 nine months ended September 30, 2019 and 2018, patent costs were $80,879 and $43,347, 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 $657,169, lease liabilities for operating leases of $663,218, 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: September 30, 2019 2018 Warrants 1,502,738 1,260,674 Options 2,712,500 1,362,500 4,215,238 2,623,174 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.

Acquisition of NutriGuard

Acquisition of NutriGuard	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Acquisition of NutriGuard	3. Acquisition of NutriGuard Effective September 20, 2019 (the “Effective Date”), the Company’s newly-formed wholly-owned subsidiary, NutriGuard Formulations, Inc., a Delaware corporation, completed an asset purchase agreement (the “Asset Purchase Agreement”) with NutriGuard Research, Inc., a California corporation (“NutriGuard”), and NutriGuard’s sole shareholder, Mark McCarty. Pursuant to the Asset Purchase Agreement, the Company purchased specified assets of the NutriGuard brand and business, consisting primarily of inventory, trademarks, copyrights and other intellectual property. In exchange, the Company agreed to pay a 3% royalty, payable quarterly, to NutriGuard based on the operating results of the NutriGuard branded products in future periods, after $500,000 in gross revenues have been achieved by the Company. The Company is unable at this time to reasonably estimate the timing or amount of future revenue streams that would generate royalty payments, as the Company will need to develop new product formulations and implement a new marketing and distribution infrastructure, which will require the investment of a significant amount of capital over an extended period of time. Accordingly, any royalty payments in the future will be charged directly to operations when incurred. In addition, on the Effective date, the Company and Mr. McCarty entered into a consulting agreement (as described below), and Mr. McCarty and NutriGuard agreed, among other terms, to no longer use the “NutriGuard” name. Mr. McCarty also entered into a non-competition covenant for a period of 5 years. As the Company did not pay any cash or non-cash consideration, nor did it assume any liabilities, in conjunction with this acquisition, the Company did not recognize any tangible or intangible assets at closing. All costs related to this transaction, consisting primarily of legal fees, were charged to operations as incurred. Although NutriGuard has conducted limited operations with nominal revenues during the past few years, the Company has determined that the NutriGuard acquisition qualifies as the acquisition of a business under Accounting Standards Codification (“ASC”) 805: Business Combinations (“ASC 805”). However, the recent historical operations of NutriGuard did not meet any of the three-element significance level tests (investment, assets and pre-tax income) with regard to the accounting standards requiring acquisition company financial statements and related pro forma financial information, and the Company has therefore concluded that the acquisition of NutriGuard was not significant. The value of the NutriGuard business consists primarily of intangible assets for which no accounting value will be attributed in the Company’s financial statements. The Company intends to utilize these intangible assets to build a nutraceutical brand and product portfolio based on updated and reformulated compounds, which will require the investment of a significant amount of capital over an extended period of time. The following preliminary unaudited pro forma financial information gives effect to the Company’s acquisition of NutriGuard as if the acquisition had occurred on January 1, 2018 and had been included in the Company’s consolidated statements of operations during the three and nine-month periods ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Pro forma net revenues $ 178,176 $ 314,465 $ 724,899 $ 780,778 Pro forma net loss attributable to common shareholders $ (2,338,296 ) $ (2,181,230 ) $ (6,815,355 ) $ (6,396,375 ) Pro forma net loss per share $ (0.06 ) $ (0.11 ) $ (0.26 ) $ (0.32 ) Mr. McCarty’s consulting agreement with the Company provides that Mr. McCarty will serve as, the Director of Research of the Company for a period of 3 years at a rate of $7,500 per month for 12 months and $5,000 per month thereafter. It is intended that Mr. McCarty will assist the Company, among other tasks, in developing new formulations for distribution under the NutriGuard brand, as well as identifying production sources for such compounds and developing distribution networks for such products. Pursuant to the consulting agreement, the Company granted Mr. McCarty stock options to purchase 100,000 shares of the Company’s common stock, exercisable at a price of $0.5411 per share, which was the closing market price of the Company’s common stock on the Effective Date. The stock options were granted under the terms of the Company’s 2018 Equity Incentive Plan, which options shall vest as follows: 25% on the Effective Date, 25% on the first anniversary following the Effective Date, 25% on the second anniversary following the Effective Date, and 25% on the third anniversary following the Effective Date.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Reporting	4. 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 foods 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 September 30, 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 the category “Other” below. The TDSI business earned $9,800 of service revenue and incurred approximately $205,000 of operating costs during the nine months ended September 30, 2019. As of September 30, 2019, 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 (results allocated to Other consist of non-cash stock compensation expense, depreciation and amortization, corporate legal fees, and the TDSI operations): For the Three Months Ended September 30, 2019 Other Medical Foods Vision Testing Total Revenue $ 3,500 $ 112,957 $ 44,705 $ 161,162 Cost of goods sold 1,422 41,655 27,922 70,999 Gross profit 2,078 71,302 16,783 90,163 Operating expenses 1,235,389 1,124,462 142,800 2,502,651 Loss from operations $ (1,233,311 ) $ (1,053,160 ) $ (126,017 ) $ (2,412,488 ) For the Three Months Ended September 30, 2018 Other Medical Foods Vision Testing Total Revenue $ - $ 86,082 $ 208,148 $ 294,230 Cost of goods sold - 37,076 88,330 125,406 Gross profit - 49,006 119,818 168,824 Operating expenses 623,791 574,974 110,701 1,309,466 Loss from operations $ (623,791 ) $ (525,968 ) $ 9,117 $ (1,140,642 ) For the Nine Months Ended September 30, 2019 Other Medical Foods Vision Testing Total Revenue $ 9,800 $ 317,338 $ 337,531 $ 664,669 Cost of goods sold 3,981 120,608 136,958 261,547 Gross profit 5,819 196,730 200,573 403,122 Operating expenses 3,195,227 3,127,782 490,023 6,813,032 Loss from operations $ (3,189,408 ) $ (2,931,052 ) $ (289,450 ) $ (6,409,910 ) For the Nine Months Ended September 30, 2018 Other Medical Foods Vision Testing Total Revenue $ - $ 238,213 $ 469,834 $ 708,047 Cost of goods sold - 110,462 181,999 292,461 Gross profit - 127,751 287,835 415,586 Operating expenses 2,126,939 2,801,924 274,453 5,203,316 Loss from operations $ (2,126,939 ) $ (2,674,173 ) $ 13,382 $ (4,787,730 ) The following tables set forth our total assets by segment. Intersegment balances and transactions have been removed: As of September 30, 2019 Other Medical Foods Vision Testing Total Current assets Cash $ 5,759 $ 5,506,189 $ 43,012 $ 5,554,960 Inventories - 166,410 153,945 320,355 Other 3,500 191,899 60,912 256,311 Total current assets 9,259 5,864,498 257,869 6,131,626 Right to use asset 563,948 - - 563,948 Property and equipment, net - 375,537 13,537 389,074 Intangible assets, net 295,127 - - 295,127 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 2,431,854 $ 6,251,786 $ 271,406 $ 8,955,046 As of December 31, 2018 Other Medical Foods Vision Testing 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	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventories	5. Inventories Inventories consisted of the following: September 30, December 31, 2019 2018 Raw materials $ 253,851 $ 282,574 Finished goods 66,504 75,423 $ 320,355 $ 357,997

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	6. Property and Equipment, net Property and equipment consisted of the following: September 30, December 31, 2019 2018 Leasehold improvements $ 98,357 $ 98,357 Testing equipment 394,427 249,447 Furniture and fixtures 177,828 163,186 Computer equipment 68,460 64,976 Office equipment 8,193 8,193 747,265 584,159 Less accumulated depreciation and amortization (358,191 ) (309,355 ) $ 389,074 $ 274,804 For the nine months ended September 30, 2019 and 2018, depreciation and amortization expense was $48,836 and $62,036, respectively, of which $0 and $23,854 was included in research and development expense, $32,289 and $7,242 was included in sales and marketing expense, and $16,547 and $30,940 was included in general and administrative expense, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	7. 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: June 30, 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 (429,273 ) (268,296 ) $ 295,127 $ 456,104 The Company’s amortization expense on its finite-lived intangible assets was $160,978 and $160,978 for the nine months ended September 30, 2019 and 2018, respectively. The Company estimates future amortization expense on its finite-lived intangible assets as of September 30, 2019 to be as follows: For Years Ended December 31, 2019 $ 53,659 2020 165,320 2021 16,307 2022 9,840 $ 245,126

Promissory Notes

Promissory Notes	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Promissory Notes	8. 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. On April 11, 2019, the Company repaid the promissory note for a total of $100,548 including accrued interest. Convertible Notes and Related Warrants 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. 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. The Company determined that it would have to issue 109,038 warrants based upon the completion of the IPO in April 2019 Due to the variable terms of both the exercise price and the number of warrants to be issued, the warrants were accounted for as a derivative liability upon issuance. 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%. The Company recognized a debt discount of $250,000 equal to the face amount of the convertible notes and recorded a financing cost of $186,034 equal to the difference between the fair value of the warrants and the debt discount. See Note 10 for further discussion of the derivative liability. The convertible notes and accrued interest with an aggregate balance of $250,788 were mandatorily converted into 109,038 shares of common stock based on a conversion price of $2.30 per share upon the consummation of the IPO in April 2019 and the valuation discount of $250,000 was recognized as interest cost.

Lease Liabilities

Lease Liabilities	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Lease Liabilities	9. 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 September 30, 2019, $11,751 remained on deposit under the lease agreement. The lease (“Lease 1”) was renewed for an additional five years in 2018. As of September 30, 2019, remaining lease payments under the amended lease agreement average $12,959 per month 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 June 30, 2019, remaining lease payments average $1,844 per month 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 nine months ended September 30, 2019, the Company made combined payments on both leases of $124,422 towards the lease liabilities. As of September 30, 2019 and December 31, 2018, the lease liability for Lease 1 was $510,496 and $586,082, respectively, and the lease liability for Lease 2 was $65,821 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 nine months ended September 30, 2019 and 2018 was $130,742 and $137,600, respectively. During the nine months ended September 30, 2019 and 2018, the Company reflected amortization of right of use asset of $93,222 and $28,034 related to the leases, respectively, resulting in a net asset balance of $563,948 as of September 30, 2019.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	10. 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 September 30, 2019 with respect to such matters.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Equity (Deficit)	11. Stockholders’ Equity (Deficit) Common Stock On April 9, 2019, the Company closed its initial public offering (the “IPO”) On August 15, 2019, the Company closed a second public offering consisting of (i) 12,000,000 shares of common stock, par value $0.001 per share, of the Company, (ii) pre-funded warrants exercisable for 1,000,000 shares of common stock, and (iii) warrants to purchase up to an aggregate of 13,000,000 shares of common stock pursuant to an underwriting agreement by and between the Company, Maxim Group LLC, and WallachBeth Capital LLC, acting as the representatives. On August 16, 2019, the Company sold an additional 1,950,000 Warrants upon exercise of the underwriters’ over-allotment option. The public offering price was $0.44 per share of common stock, $0.43 per pre-funded warrant and $0.01 per accompanying warrant. On August 15, 2019, the Company issued 1,040,000 warrants with an exercise price of $0.50 per share to the underwriters in connection with the offering. Net proceeds to the Company were $4,944,340 after deducting underwriting discounts, commissions, and other offering expenses. See Warrants discussion below for additional details. Warrants A summary of the Company’s warrant activity is as follows: Shares Weighted Exercise Price Weighted December 31, 2018 1,265,674 0.71 0.29 Granted 17,161,538 0.58 4.88 Forfeitures - - - Expirations (279,424 ) (1.83 ) - Exercised (16,645,050 ) (0.55 ) - September 30, 2019, all exercisable 1,502,738 $ 0.92 4.65 The exercise prices of warrants outstanding and exercisable as of September 30, 2019 are as follows: Warrants Outstanding and Exercisable (Shares) Exercise Prices 1,040,000 $ 0.50 226,200 0.59 65,000 1.50 109,038 2.88 62,500 5.00 1,502,738 During the nine months ended September 30, 2019, the Company granted 17,161,538 warrants to investors, consisting of (a) 171,538 warrants associated with our IPO financing in April 2019 (see Warrant Liability discussion below), and (b) 16,990,000 warrants associated with our August public offering, including pre-funded warrants exercisable for 1,000,000 shares of common stock, warrants to purchase up to an aggregate of 13,000,000 shares of common stock, warrants to purchase 1,950,000 shares of common stock upon the exercise of the underwriters’ over-allotment option, and warrants to purchase 1,040,000 shares of common stock issued to the underwriters as representatives of the public offering. The August pre-funded warrants were sold to purchasers whose purchase of shares of common stock in the offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% of the Company’s outstanding common stock immediately following the consummation of the offering, in lieu of shares of common stock. Each pre-funded warrant represents the right to purchase one share of common stock at an exercise price of $0.01 per share. The August public offering price was $0.44 per share of common stock and $0.01 per accompanying warrant. Each warrant sold with the shares of common stock represents the right to purchase one share of common stock at an exercise price of $0.585 per share. The warrants are exercisable immediately, expire five years from the date of issuance and provide that, beginning on the earlier of (i) 30 days from the effective date of the Registration Statement and (ii) the date on which the Common Stock trades an aggregate of more than 40,000,000 shares after the announcement of the pricing of the offering, and ending on the twelve month anniversary thereof, each warrant may be exercised at the option of the holder on a cashless basis at a ratio of one warrant for one share of common stock, in whole or in part, if the weighted average price of the common stock on the trading day immediately prior to the exercise date fails to exceed the initial exercise price of the warrant. During the nine months ended September 30, 2019, investors exercised a total of 16,645,050 warrants for 16,504,806 shares of common stock, consisting of (I) 15,356,300 warrants exercised on a cashless basis for 15,216,056 net common shares, and (II) 1,288,750 warrants exercised for a total of $154,375 in proceeds to the Company (1,000,000 of these warrants were exercisable for $0.01 per share, and 288,750 were exercisable for $0.50 per share). During the nine months ended September 30, 2019, 279,424 warrants expired unexercised. As of September 30, 2019, the Company had an aggregate of 1,502,738 outstanding warrants to purchase shares of its common stock with a weighted average exercise price of $0.92, a weighted average remaining life of 4.65 years and an aggregate intrinsic value of $312,517, based upon a stock valuation of $0.762 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. Warrant Liability In March 2019, the Company issued warrants to two convertible note holders pursuant to the anticipated completion of the Company’s IPO (the IPO was completed on April 9, 2019). 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 the issuance date. The fair value of the warrants will be remeasured at each reporting period, with the change in the fair value recognized in earnings in the accompanying statements of operations. 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 fair value of the warrants at issuance was determined to be $436,034, of which $250,000 was recorded as a valuation discount and $186,034 was recorded as a finance cost. Upon completion of the IPO, the exercise price and the number of warrants were fixed and the warrants are no longer accounted for as liabilities. The fair value of the warrants at the closing of the IPO was determined to be $359,683 using a Black-Scholes model with a weighted average remaining life of 4.94 years and a stock valuation of $3.30 per share, and such amount was reclassified to equity. During the period ended September 30, 2019, the Company recognized a change in warrant liability of $76,351 that was recorded in the accompanying statements of operations. On April 9, 2019, the Company issued 62,500 warrants with an exercise price of $5.00 per share to the underwriter in connection with the Company’s IPO. The Company accounted for these warrants as a derivative liability in the financial statements at June 30, 2019 because they were associated with the IPO, a registered offering, and the settlement provisions contained language that the shares underlying the warrants are required to be registered. The fair value of the warrants is remeasured at each reporting period, and the change in the fair value is recognized in earnings in the accompanying Statements of Operations. The fair value of the warrants at the date of issuance was determined to be $229,921 and was recorded as a finance cost. As of September 30, 2019, the fair value of the warrants was determined to be $47,118 and the change in fair value of $182,803 was recognized in the accompanying statements of operations. The fair value of the warrant liability was determined at the following issuance and reporting dates using the Black-Scholes-Merton option pricing model and the following assumptions: Convertible Noteholders Underwriter Warrant Liability As of Upon Issuance Upon Issuance September 30, 2019 Stock price $ 4.00 $ 3.68 $ 0.76 Risk free interest rate 2.34 – 2.39 % 2.29 % 1.56 % Expected volatility 138 % 137 % 145 % Expected life in years 5.00 5.00 4.51 Expected dividend yield 0 % 0 % 0 % Number of warrants 109,038 62,500 62,500 Fair value of warrants $ 436,034 $ 229,921 $ 47,118 Stock Options A summary of the Company’s stock option activity is as follows: Shares Weighted Average Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,362,500 2.26 3.78 Granted 1,350,000 4.11 4.56 Forfeitures - - - Expirations - - - Exercised - - - September 30, 2019, outstanding 2,712,500 $ 3.18 3.79 September 30, 2019, exercisable 1,520,833 $ 2.51 3.33 The exercise prices of options outstanding and exercisable as of September 30, 2019 are as follows: Options Outstanding (Shares) Options Exercisable (Shares) Exercise Prices 100,000 25,000 $ 0.54 625,000 625,000 2.00 62,500 62,500 2.30 675,000 600,000 2.50 1,250,000 208,333 4.40 2,712,500 1,520,833 On April 9, 2019, the Company granted options to purchase 1,250,000 shares of common stock to the Company’s Chairman and CEO with a grant date fair value of $4,122,750 and at a price per share of $4.40. The options vest on a quarterly basis over three years. On September 20, 2019, the Company granted options to purchase 100,000 shares of common stock to a consultant with a grant date fair value of $54,004 and at a price per share of $0.54. The options vest on an annual basis over three years. The Company accounts for share-based payments in accordance with ASC 718 wherein grants are measured at the grant date fair value and charged to operations over the vesting periods. During the period ended September 30, 2019, $1,807,491 of compensation expense was recognized relating the amortization of these awards. During the nine months ended September 30, 2019, option awards were valued based upon the Black-Scholes option-pricing model, with stock prices ranging from $0.54 to $4.00 per share, volatility ranging from 115% to 145%, and an average risk-free rate ranging from 1.63% to 2.46%. During the nine months ended September 30, 2019 and 2018, we recognized aggregate stock-compensation expense of $1,964,432 and $1,405,221, respectively, based upon stock prices ranging from $0.54 to $4.00 per share, all of which was recorded in general and administrative expense. As of September 30, 2019, the Company had an aggregate of 1,191,667 remaining unvested options outstanding, with a total estimated fair value of $2,407,256, weighted average exercise price of $4.04, and weighted average remaining life of 4.38 years. The aggregate intrinsic value of options outstanding as of September 30, 2019 was $22,090.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	12. Related Party Transactions During the nine months ended September 30, 2019 and 2018, the Company incurred and paid $225,000 and $206,250, respectively, of salary expense to our Board Chairman and CEO, Mr. Michael Favish. In addition, compensation cost of $1,788,751 was recognized on amortization of stock option awards during the nine months ended September 30, 2019.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events Public Offering On October 30, 2019, the Company completed an underwritten public offering of 24,500,000 shares of its common stock (including 1,700,000 pre-funded warrants to purchase common stock in lieu thereof) and Series B warrants to purchase up to 24,500,000 shares of the Company’s common stock. Each share of common stock (or pre-funded warrant) was sold together with one Series B warrant to purchase one share of common stock at a combined price to the public of $0.342 per share and Series B warrant. The shares of common stock or pre-funded warrants and the accompanying Series B warrants were sold together but will be issued separately and will be immediately separable upon issuance. Net proceeds, after deducting underwriting discounts, commissions and offering expenses, were approximately $7.2 million. As of October 30, 2019, the 1,700,000 pre-funded warrants, with an exercise price of $0.01 per warrant, have been exercised in full and the Company has received $17,000 in proceeds from exercise. The Series B warrants are exercisable at a price of $0.342 per share of common stock and will expire five years from the date on which the Series B warrants become initially exercisable. Currently, Guardion does not have a sufficient number of authorized shares of common stock to issue the shares of common stock issuable upon the exercise of the Series B warrants. As a result, the Series B warrants will become exercisable only after Guardion effectuates an amendment to its certificate of incorporation to either (i) increase the number of authorized shares of its common stock or (ii) implement a reverse stock split with respect to the shares of its common stock. There can be no assurance that Guardion’s stockholders will approve a charter amendment, or as to when, if ever, the, holders of the Series B warrants will be able to exercise the Series B warrants. Maxim Group LLC and WallachBeth Capital, LLC are acting as joint-bookrunning managers in connection with the offering. Guardion also has granted to the underwriters a 45-day option to purchase up to an additional 3,675,000 shares of common stock and/or Series B warrants to purchase up to 3,675,000 shares of common stock, at the public offering price less discounts and commissions. The following table sets forth the unaudited condensed consolidated balance sheet of the Company as of September 30, 2019 on an as reported basis and on an unaudited pro-forma basis giving effect to the issuance and sale of 22,800,000 shares of our common stock, pre-funded warrants to purchase 1,700,000 shares of common stock and warrants to purchase 24,500,000 shares of common stock, after deducting the underwriting discounts, commissions and offering expenses payable by us, and after all pre-funded warrants were exercised: Actual As Reported Pro Forma (Unaudited) (Unaudited) Cash and cash equivalents $ 5,554,960 $ 12,749,850 Other current assets 576,666 576,666 Non-current assets 2,823,420 2,823,420 Total assets $ 8,955,046 $ 16,149,936 Current liabilities $ 458,922 $ 458,922 Lease liability – long term 447,292 447,292 Total liabilities 906,214 906,214 Stockholders’ equity: Common stock, $0.001 par value; 90,000,000 shares authorized; 50,482,562 issued and outstanding as reported, and 74,982,562 shares on a proforma basis 50,483 74,983 Additional paid-in capital 49,454,265 56,624,655 Accumulated deficit (41,455,916 ) (41,455,916 ) Total stockholders’ equity 8,048,832 15,243,722 Total liabilities and stockholders’ equity $ 8,955,046 $ 16,149,936

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 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 reportable business segments as of September 30, 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 September 30, 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 equity financings. These deferred offering costs are charged against the gross proceeds received during the appropriate period. During the period ended June 30, 2019, $270,000 of offering costs deferred at December 31, 2018 were offset to paid in capital upon completion of our April 2019 offering. As of September 30, 2019, there were no comparable deferred offering costs.
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. The Company recognizes revenue in accordance with ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Under the 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 Nine Months Ended 2019 2018 2019 2018 Medical foods $ 112,957 $ 86,082 $ 317,338 $ 238,213 Vision testing diagnostics 44,705 208,148 337,531 469,834 Other 3,500 - 9,800 - $ 161,162 $ 294,230 $ 664,669 $ 708,047
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 are expensed as incurred and totaled $138,613 and $199,500 for the nine months ended September 30, 2019 and 2018, respectively.
Patent Costs	Patent Costs The Company is the owner of three issued domestic patents, three pending domestic patent applications, one issued foreign patent in Europe, one issued foreign patent in Hong Kong, 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 nine months ended September 30, 2019 and 2018, patent costs were $80,879 and $43,347, 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 $657,169, lease liabilities for operating leases of $663,218, 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: September 30, 2019 2018 Warrants 1,502,738 1,260,674 Options 2,712,500 1,362,500 4,215,238 2,623,174
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)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The following table presents the Company’s revenues disaggregated by segment: Three Months Ended Nine Months Ended 2019 2018 2019 2018 Medical foods $ 112,957 $ 86,082 $ 317,338 $ 238,213 Vision testing diagnostics 44,705 208,148 337,531 469,834 Other 3,500 - 9,800 - $ 161,162 $ 294,230 $ 664,669 $ 708,047
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: September 30, 2019 2018 Warrants 1,502,738 1,260,674 Options 2,712,500 1,362,500 4,215,238 2,623,174

Acquisition of NutriGuard (Tabl

Acquisition of NutriGuard (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Pro Forma Financial Information	The following preliminary unaudited pro forma financial information gives effect to the Company’s acquisition of NutriGuard as if the acquisition had occurred on January 1, 2018 and had been included in the Company’s consolidated statements of operations during the three and nine-month periods ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Pro forma net revenues $ 178,176 $ 314,465 $ 724,899 $ 780,778 Pro forma net loss attributable to common shareholders $ (2,338,296 ) $ (2,181,230 ) $ (6,815,355 ) $ (6,396,375 ) Pro forma net loss per share $ (0.06 ) $ (0.11 ) $ (0.26 ) $ (0.32 )

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth our results of operations by segment (results allocated to Other consist of non-cash stock compensation expense, depreciation and amortization, corporate legal fees, and the TDSI operations): For the Three Months Ended September 30, 2019 Other Medical Foods Vision Testing Total Revenue $ 3,500 $ 112,957 $ 44,705 $ 161,162 Cost of goods sold 1,422 41,655 27,922 70,999 Gross profit 2,078 71,302 16,783 90,163 Operating expenses 1,235,389 1,124,462 142,800 2,502,651 Loss from operations $ (1,233,311 ) $ (1,053,160 ) $ (126,017 ) $ (2,412,488 ) For the Three Months Ended September 30, 2018 Other Medical Foods Vision Testing Total Revenue $ - $ 86,082 $ 208,148 $ 294,230 Cost of goods sold - 37,076 88,330 125,406 Gross profit - 49,006 119,818 168,824 Operating expenses 623,791 574,974 110,701 1,309,466 Loss from operations $ (623,791 ) $ (525,968 ) $ 9,117 $ (1,140,642 ) For the Nine Months Ended September 30, 2019 Other Medical Foods Vision Testing Total Revenue $ 9,800 $ 317,338 $ 337,531 $ 664,669 Cost of goods sold 3,981 120,608 136,958 261,547 Gross profit 5,819 196,730 200,573 403,122 Operating expenses 3,195,227 3,127,782 490,023 6,813,032 Loss from operations $ (3,189,408 ) $ (2,931,052 ) $ (289,450 ) $ (6,409,910 ) For the Nine Months Ended September 30, 2018 Other Medical Foods Vision Testing Total Revenue $ - $ 238,213 $ 469,834 $ 708,047 Cost of goods sold - 110,462 181,999 292,461 Gross profit - 127,751 287,835 415,586 Operating expenses 2,126,939 2,801,924 274,453 5,203,316 Loss from operations $ (2,126,939 ) $ (2,674,173 ) $ 13,382 $ (4,787,730 ) The following tables set forth our total assets by segment. Intersegment balances and transactions have been removed: As of September 30, 2019 Other Medical Foods Vision Testing Total Current assets Cash $ 5,759 $ 5,506,189 $ 43,012 $ 5,554,960 Inventories - 166,410 153,945 320,355 Other 3,500 191,899 60,912 256,311 Total current assets 9,259 5,864,498 257,869 6,131,626 Right to use asset 563,948 - - 563,948 Property and equipment, net - 375,537 13,537 389,074 Intangible assets, net 295,127 - - 295,127 Goodwill 1,563,520 - - 1,563,520 Other - 11,751 - 11,751 Total assets $ 2,431,854 $ 6,251,786 $ 271,406 $ 8,955,046 As of December 31, 2018 Other Medical Foods Vision Testing 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)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: September 30, December 31, 2019 2018 Raw materials $ 253,851 $ 282,574 Finished goods 66,504 75,423 $ 320,355 $ 357,997

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following: September 30, December 31, 2019 2018 Leasehold improvements $ 98,357 $ 98,357 Testing equipment 394,427 249,447 Furniture and fixtures 177,828 163,186 Computer equipment 68,460 64,976 Office equipment 8,193 8,193 747,265 584,159 Less accumulated depreciation and amortization (358,191 ) (309,355 ) $ 389,074 $ 274,804

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 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: June 30, 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 (429,273 ) (268,296 ) $ 295,127 $ 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 September 30, 2019 to be as follows: For Years Ended December 31, 2019 $ 53,659 2020 165,320 2021 16,307 2022 9,840 $ 245,126

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Schedule of Warrants Activity	A summary of the Company’s warrant activity is as follows: Shares Weighted Exercise Price Weighted December 31, 2018 1,265,674 0.71 0.29 Granted 17,161,538 0.58 4.88 Forfeitures - - - Expirations (279,424 ) (1.83 ) - Exercised (16,645,050 ) (0.55 ) - September 30, 2019, all exercisable 1,502,738 $ 0.92 4.65
Schedule of Exercise Price of Warrants Outstanding and Exercisable	The exercise prices of warrants outstanding and exercisable as of September 30, 2019 are as follows: Warrants Outstanding and Exercisable (Shares) Exercise Prices 1,040,000 $ 0.50 226,200 0.59 65,000 1.50 109,038 2.88 62,500 5.00 1,502,738
Schedule of Fair Value Assumptions of Warrant Liability	The fair value of the warrant liability was determined at the following issuance and reporting dates using the Black-Scholes-Merton option pricing model and the following assumptions: Convertible Noteholders Underwriter Warrant Liability As of Upon Issuance Upon Issuance September 30, 2019 Stock price $ 4.00 $ 3.68 $ 0.76 Risk free interest rate 2.34 – 2.39 % 2.29 % 1.56 % Expected volatility 138 % 137 % 145 % Expected life in years 5.00 5.00 4.51 Expected dividend yield 0 % 0 % 0 % Number of warrants 109,038 62,500 62,500 Fair value of warrants $ 436,034 $ 229,921 $ 47,118
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity is as follows: Shares Weighted Average Weighted Average Remaining Contractual Term (Years) December 31, 2018 1,362,500 2.26 3.78 Granted 1,350,000 4.11 4.56 Forfeitures - - - Expirations - - - Exercised - - - September 30, 2019, outstanding 2,712,500 $ 3.18 3.79 September 30, 2019, exercisable 1,520,833 $ 2.51 3.33
Schedule of Exercise Price of Options Outstanding and Exercisable	The exercise prices of options outstanding and exercisable as of September 30, 2019 are as follows: Options Outstanding (Shares) Options Exercisable (Shares) Exercise Prices 100,000 25,000 $ 0.54 625,000 625,000 2.00 62,500 62,500 2.30 675,000 600,000 2.50 1,250,000 208,333 4.40 2,712,500 1,520,833

Subsequent Events (Tables)

Subsequent Events (Tables)	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Schedule of Cash and Stockholders' Equity	The following table sets forth the unaudited condensed consolidated balance sheet of the Company as of September 30, 2019 on an as reported basis and on an unaudited pro-forma basis giving effect to the issuance and sale of 22,800,000 shares of our common stock, pre-funded warrants to purchase 1,700,000 shares of common stock and warrants to purchase 24,500,000 shares of common stock, after deducting the underwriting discounts, commissions and offering expenses payable by us, and after all pre-funded warrants were exercised: Actual As Reported Pro Forma (Unaudited) (Unaudited) Cash and cash equivalents $ 5,554,960 $ 12,749,850 Other current assets 576,666 576,666 Non-current assets 2,823,420 2,823,420 Total assets $ 8,955,046 $ 16,149,936 Current liabilities $ 458,922 $ 458,922 Lease liability – long term 447,292 447,292 Total liabilities 906,214 906,214 Stockholders’ equity: Common stock, $0.001 par value; 90,000,000 shares authorized; 50,482,562 issued and outstanding as reported, and 74,982,562 shares on a proforma basis 50,483 74,983 Additional paid-in capital 49,454,265 56,624,655 Accumulated deficit (41,455,916 ) (41,455,916 ) Total stockholders’ equity 8,048,832 15,243,722 Total liabilities and stockholders’ equity $ 8,955,046 $ 16,149,936

Organization and Business Ope_2

Organization and Business Operations (Details Narrative) - USD ($)

Sep. 20, 2019

Jan. 30, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2019

Sep. 30, 2018

Oct. 31, 2019

Dec. 31, 2018

Net loss

$ (2,385,371)

$ (3,052,078)

$ (1,385,099)

$ (2,148,193)

$ (1,809,564)

$ (2,333,461)

$ (6,822,553)

$ (6,291,217)

Cash utilized in operating activities

$ (4,189,050)

$ (3,287,940)

Reverse stock split

one-for-two (1:2) reverse stock split

Common stock par value

$ 0.001

Common stock, shares authorized

90,000,000

90,000,000

90,000,000

Subsequent Event [Member]

Common stock, shares authorized

250,000,000

Nasdaq Stock Market LLC [Member]

Closing bid price per share

$ 1

Minimum bid price requirement, description

In accordance with Nasdaq listing rules, the Company has been provided an initial period of 180 calendar days, or until March 18, 2020 (the "Compliance Date"), to regain compliance with the Minimum Bid Price Requirement. If, at any time during this 180-day period, the closing bid price of the Company's common stock is at least $1.00 for a minimum of 10 consecutive business days, the Staff will provide the Company written confirmation of compliance with the Minimum Bid Price Requirement and the matter will be closed. If the Company does not regain compliance by the Compliance Date, the Company may be eligible for an additional 180 calendar day compliance period.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 02, 2019	Dec. 31, 2018
Amortization of intangible assets			$ 160,978	$ 160,978
Research and development costs	$ 31,897	$ 4,793	138,613	199,500
Patent costs	80,879	$ 43,347	80,879	$ 43,347
Operating lease right-of-use assets	563,948		563,948
ASU 2016-02 (ASC 842) [Member]
Operating lease right-of-use assets					$ 657,169
Lease liabilities for operating leases					663,218
Cumulative- effect adjustment to accumulated deficit					$ 0
April 2019 Offering [Member]
Deferred offering costs						$ 270,000
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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues	$ 161,162	$ 294,230	$ 664,669	$ 708,047
Medical Foods [Member]
Revenues	112,957	86,082	317,338	238,213
Vision Testing Diagnostics [Member]
Revenues	44,705	208,148	337,531	469,834
Other [Member]
Revenues	$ 3,500		$ 9,800

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Antidilutive securities excluded from computation of earnings per share, amount	4,215,238	2,623,174
Warrants [Member]
Antidilutive securities excluded from computation of earnings per share, amount	1,502,738	1,260,674
Options [Member]
Antidilutive securities excluded from computation of earnings per share, amount	2,712,500	1,362,500

Acquisition of NutriGuard (Deta

Acquisition of NutriGuard (Details Narrative) - USD ($)	Sep. 20, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Gross profit		$ 90,163	$ 168,824	$ 403,122	$ 415,586
Stock options to purchase common stock				1,350,000
Exercisable price per share		$ 2.51		$ 2.51
Mark McCarty [Member]
Stock options to purchase common stock	100,000
Exercisable price per share	$ 0.5411
Mark McCarty [Member] | 2018 Equity Incentive Plan [Member]
Stock option vesting, description	The stock options were granted under the terms of the Company’s 2018 Equity Incentive Plan, which options shall vest as follows: 25% on the Effective Date, 25% on the first anniversary following the Effective Date, 25% on the second anniversary following the Effective Date, and 25% on the third anniversary following the Effective Date.
Stock option vesting, percentage	25.00%
Mark McCarty [Member] | First Anniversary [Member] | 2018 Equity Incentive Plan [Member]
Stock option vesting, percentage	25.00%
Mark McCarty [Member] | Second Anniversary [Member] | 2018 Equity Incentive Plan [Member]
Stock option vesting, percentage	25.00%
Mark McCarty [Member] | Third Anniversary [Member] | 2018 Equity Incentive Plan [Member]
Stock option vesting, percentage	25.00%
Non-competition Covenent [Member] | Mark McCarty [Member]
Agreement term	5 years
Consulting Agreement [Member] | Mark McCarty [Member]
Agreement term	3 years
Officers compensation, description	Mr. McCarty's consulting agreement with the Company provides that Mr. McCarty will serve as, the Director of Research of the Company for a period of 3 years at a rate of $7,500 per month for 12 months and $5,000 per month thereafter.
Consulting Agreement [Member] | Mark McCarty [Member] | First 12 Months [Member]
Officers compensation per month	$ 7,500
Consulting Agreement [Member] | Mark McCarty [Member] | Thereafter [Member]
Officers compensation per month	$ 5,000
NutriGuard Research, Inc [Member] | Asset Purchase Agreement [Member]
Royalty percentage	3.00%
Gross profit	$ 500,000

Acquisition of NutriGuard - Sch

Acquisition of NutriGuard - Schedule of Pro Forma Financial Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Business Combinations [Abstract]
Pro forma net revenues	$ 178,176	$ 314,465	$ 724,899	$ 780,778
Pro forma net loss attributable to common shareholders	$ (2,338,296)	$ (2,181,230)	$ (6,815,355)	$ (6,396,375)
Pro forma net loss per share	$ (0.06)	$ (0.11)	$ 0.26	$ 0.32

Segment Reporting (Details Narr

Segment Reporting (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)Segment	Sep. 30, 2018USD ($)
Number of segment reporting | Segment			1
Revenue	$ 161,162	$ 294,230	$ 664,669	$ 708,047
Other [Member]
Revenue	$ 3,500		9,800
Operating costs			$ 205,000

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenue	$ 161,162	$ 294,230	$ 664,669	$ 708,047
Cost of goods sold	70,999	125,406	261,547	292,461
Gross profit	90,163	168,824	403,122	415,586
Operating expenses	2,502,651	1,309,466	6,813,032	5,203,316
Loss from operations	(2,412,488)	(1,140,642)	(6,409,910)	(4,787,730)
Cash	5,554,960		5,554,960		$ 670,948
Inventories	320,355		320,355		357,997
Other	256,311		256,311		75,976
Total current assets	6,131,626		6,131,626		1,104,921
Right to use asset	563,948		563,948
Property and equipment, net	389,074		389,074		274,804
Deferred offering					270,000
Intangible assets, net	295,127		295,127		456,104
Goodwill	1,563,520		1,563,520		1,563,520
Other	11,751		11,751		11,751
Total assets	8,955,046		8,955,046		3,681,100
Other [Member]
Revenue	3,500		9,800
Cost of goods sold	1,422		3,981
Gross profit	2,078		5,819
Operating expenses	1,235,389	623,791	3,195,227	2,126,939
Loss from operations	(1,233,311)	(623,791)	(3,189,408)	(2,126,939)
Cash	5,759		5,759
Inventories
Other	3,500		3,500
Total current assets	9,259		9,259
Right to use asset	563,948		563,948
Property and equipment, net					270,000
Deferred offering	270,000		270,000
Intangible assets, net	295,127		295,127		456,104
Goodwill	1,563,520		1,563,520		1,563,520
Other
Total assets	2,431,854		2,431,854		2,289,624
Medical Foods [Member]
Revenue	112,957	86,082	317,338	238,213
Cost of goods sold	41,655	37,076	120,608	110,462
Gross profit	71,302	49,006	196,730	127,751
Operating expenses	1,124,462	574,974	3,127,782	2,801,924
Loss from operations	(1,053,160)	(525,968)	(2,931,052)	(2,674,173)
Cash	5,506,189		5,506,189		552,613
Inventories	166,410		166,410		235,957
Other	191,899		191,899		44,110
Total current assets	5,864,498		5,864,498		832,680
Right to use asset					264,178
Property and equipment, net	375,537		375,537
Intangible assets, net
Goodwill
Other	11,751		11,751		11,751
Total assets	6,251,786		6,251,786		1,108,609
Vision Testing Diagnostics [Member]
Revenue	44,705	208,148	337,531	469,834
Cost of goods sold	27,922	88,330	136,958	181,999
Gross profit	16,783	119,818	200,573	287,835
Operating expenses	142,800	110,701	490,023	274,453
Loss from operations	(126,017)	$ 9,117	(289,450)	$ 13,382
Cash	43,012		43,012		118,335
Inventories	153,945		153,945		122,040
Other	60,912		60,912		31,866
Total current assets	257,869		257,869		272,241
Right to use asset					10,626
Property and equipment, net	13,537		13,537
Intangible assets, net
Goodwill
Other
Total assets	$ 271,406		$ 271,406		$ 282,867

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 253,851	$ 282,574
Finished goods	66,504	75,423
Inventory, Net	$ 320,355	$ 357,997

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Depreciation and amortization expense	$ 48,836	$ 62,036
Research and Development Expense [Member]
Depreciation and amortization expense	0	23,854
Sales and Marketing Expense [Member]
Depreciation and amortization expense	32,289	7,242
General and Administrative Expense [Member]
Depreciation and amortization expense	$ 16,547	$ 30,940

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, plant and equipment, gross	$ 747,265	$ 584,159
Less accumulated depreciation and amortization	(358,191)	(309,355)
Property, plant and equipment, net	389,074	274,804
Leasehold Improvements [Member]
Property, plant and equipment, gross	98,357	98,357
Testing Equipment [Member]
Property, plant and equipment, gross	394,427	249,447
Furniture and Fixtures [Member]
Property, plant and equipment, gross	177,828	163,186
Computer Equipment [Member]
Property, plant and equipment, gross	68,460	64,976
Office Equipment [Member]
Property, plant and equipment, gross	$ 8,193	$ 8,193

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Non-amortizable purchased intellectual property	$ 50,000
Amortization of intangible assets	$ 160,978	$ 160,978

Intangible Assets - Schedule of

Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Finite-lived intangible assets, gross	$ 724,400	$ 724,400
Less accumulated amortization	(429,273)	(268,296)
Finite-lived intangible assets, net	245,126	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 ($)	Sep. 30, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 53,659
2020	165,320
2021	16,307
2022	9,840
Finite-lived intangible assets, net	$ 245,126	$ 456,104

Promissory Notes (Details Narra

Promissory Notes (Details Narrative)	Apr. 11, 2019USD ($)	Mar. 20, 2019USD ($)shares	Mar. 15, 2019USD ($)$ / shares	Mar. 12, 2019USD ($)	Apr. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)
Debt conversion, converted instrument, amount						$ 250,788
Discount recognized as interest cost							$ 788
Warrants [Member]
Aggregate fair value of warrants			$ 436,034
Warrants [Member] | Stock Price [Member]
Warrants fair value measurement | $ / shares			4
Warrants [Member] | Volatility [Member]
Warrants fair value measurement			138
Warrants [Member] | Risk-free Rates [Member] | Minimum [Member]
Warrants fair value measurement			2.34
Warrants [Member] | Risk-free Rates [Member] | Maximum [Member]
Warrants fair value measurement			2.39
IPO [Member]
Debt conversion, converted instrument, amount					$ 250,788
Debt conversion, converted instrument, shares issued | shares					109,038
Debt conversion price | $ / shares					$ 2.30
Discount recognized as interest cost					$ 250,000
IPO [Member] | Warrants [Member]
Debt instrument conversion rate		125.00%
Warrants exercise price per share, description		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.
Number of shares entitled for warrants | shares		109,038
Promissory Note [Member]
Debt instrument principal amount				$ 100,000
Debt interest rate				10.00%
Debt instrument maturity date				Jun. 10, 2019
Repayment of promissory note	$ 100,548
Convertible Note [Member]
Debt instrument principal amount		$ 150,000	$ 100,000
Debt interest rate		5.00%	5.00%
Debt instrument maturity date		Sep. 30, 2019	Sep. 30, 2019
Debt discount							250,000
Financing cost							$ 186,034

Lease Liabilities (Details Narr

Lease Liabilities (Details Narrative)	1 Months Ended	9 Months Ended
	Oct. 31, 2012USD ($)ft²	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Sep. 29, 2017ft²
Rent expense		$ 130,742	$ 137,600
Amortization of right of use asset		93,222	$ 28,034
Right of use asset, net		563,948
Lease 1 [Member]
Fair value of lease		$ 625,778
Lease discount rate		8.00%
Lease liability		$ 510,496		586,082
Lease 2 [Member]
Fair value of lease		$ 100,742
Lease discount rate		8.00%
Lease liability		$ 65,821		$ 77,137
Lease 1 & 2 [Member]
Monthly lease payments		124,422
Lease Agreement [Member]
Area of Land | ft²	9,605
Deposit paid for lease	$ 47,449	$ 11,751
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		$ 12,959
Lease Agreement [Member] | Through February 2023 [Member] | VectorVision, Inc [Member]
Monthly lease payments		$ 1,844

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit) (Details Narrative) - USD ($)	Sep. 20, 2019	Aug. 16, 2019	Aug. 15, 2019	Apr. 09, 2019	Mar. 20, 2019	Mar. 15, 2019	Apr. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Proceeds from public offering											$ 3,888,000
Common stock par value									$ 0.001		$ 0.001		$ 0.001
Proceeds from exercise of warrants											$ 154,375	1,460
Change in warrant liability									$ (31,322)		$ (259,154)
Shares, Granted											1,350,000
Amortization of stock option awards											$ 1,788,751
Stock compensation expense											299,684	1,405,222
Stock Option [Member]
Shares issued price per share				$ 4.40
Shares, Granted				1,250,000
Grant date fair value of options granted				$ 4,122,750
Option vesting period				3 years
Amortization of stock option awards											1,807,491
Stock compensation expense											$ 1,964,432	$ 1,405,221
Number of unvested options outstanding									1,191,667		1,191,667
Number of unvested options outstanding, value									$ 2,407,256		$ 2,407,256
Unvested options, weighted average exercise price									$ 4.04		$ 4.04
Unvested options, weighted average remaining life											4 years 4 months 17 days
Unvested options, aggregate intrinsic value									$ 22,090		$ 22,090
Stock Option [Member] | Minimum [Member]
Share price									$ 0.54		$ 0.54
Volatility											115.00%
Average risk-free rates											1.63%
Stock Option [Member] | Maximum [Member]
Share price									4		$ 4
Volatility											145.00%
Average risk-free rates											2.46%
Pre-funded Warrants [Member]
Number of warrants exercised											1,000,000
Warrants [Member]
Warrant exercise price per share									$ 0.92		$ 0.92
Warrants to purchase common stock									13,000,000		13,000,000
Warrants expired unexercised									279,424		279,424
Warrants outstanding									1,502,738		1,502,738
Weighted average remaining life											4 years 7 months 24 days
Aggregate intrinsic value									$ 312,517		$ 312,517
Share price									$ 0.762		$ 0.762
August Pre-funded Warrants [Member]
Warrant exercise price per share									$ 0.01		$ 0.01
Warrants to purchase common stock									1		1
Minimum outstanding common stock beneficial owned percentage											4.99%
Warrant Liability [Member]
Weighted average remaining life								4 years 11 months 8 days
Share price								$ 3.30
Aggregate fair value of warrants								$ 359,683
Change in warrant liability											$ 76,351
Warrant Liability One [Member]
Warrants issued				62,500
Warrant exercise price per share				$ 5
Aggregate fair value of warrants				$ 229,291					$ 47,118		47,118
Change in warrant liability											$ 182,803
Note Holders [Member]
Warrants issued				109,038
Warrant exercise price per share				$ 2.88
Investors [Member] | Warrants [Member]
Numbe of stock issued											16,504,806
Warrants issued											17,161,538
Number of warrants exercised											16,645,050
Warrants to purchase common stock									16,645,050		16,645,050
Investors [Member] | Warrants One [Member]
Number of warrants exercised											15,356,300
Warrants to purchase common stock									15,216,056		15,216,056
Investors [Member] | Warrants Two [Member]
Number of warrants exercised											1,288,750
Proceeds from exercise of warrants											$ 154,375
Investors [Member] | Warrants Three [Member]
Warrant exercise price per share									$ 0.01		$ 0.01
Number of warrants exercised											1,000,000
Investors [Member] | Warrants Four [Member]
Warrant exercise price per share									0.50		$ 0.50
Number of warrants exercised											288,750
Consultant [Member] | Stock Option [Member]
Shares issued price per share	$ 0.54
Shares, Granted	100,000
Grant date fair value of options granted	$ 54,004
Option vesting period	3 years
IPO [Member]
Debt conversion converted into shares							109,038
Conversion price per share							$ 2.30
IPO [Member] | Warrants [Member]
Warrants issued							171,538
IPO [Member] | Warrant Liability [Member]
Debt conversion converted into shares								109,038
Warrant exercise price per share								$ 2.88
Aggregate fair value of warrants								$ 436,034
Valuation discount of warrants								250,000
Financing cost								$ 186,034
IPO [Member] | Underwriters [Member]
Warrants issued				62,500
Warrant exercise price per share				$ 5
Net proceeds from warrants				$ 3,888,000
IPO [Member] | Two Convertible Promissory Note [Member]
Debt conversion converted into shares					109,038	109,038
Conversion price per share					$ 2.30	$ 2.30
IPO [Member] | Underwriting Agreement [Member] | WallachBeth Capital, LLC, and WestPark Capital, Inc [Member]
Numbe of stock issued				1,250,000
Shares issued price per share				$ 4
Proceeds from public offering				$ 5,000,000
Second Public Offering [Member]
Numbe of stock issued			12,000,000
Shares issued price per share			$ 0.44
Common stock par value			0.001
Second Public Offering [Member] | Pre-funded Warrants [Member]
Shares issued price per share			$ 0.43
Number of warrants exercised			1,000,000
Second Public Offering [Member] | Underwriters [Member]
Warrants issued			1,040,000
Warrant exercise price per share			$ 0.50
Net proceeds from warrants			$ 4,944,340
Second Public Offering [Member] | Underwriting Agreement [Member] | Maxim Group LLC, and WallachBeth Capital LLC [Member]
Warrants to purchase common stock			13,000,000
Underwriters' Over-Allotment Option [Member]
Shares issued price per share		$ 0.01
Warrants issued		1,950,000
Underwriters' Over-Allotment Option [Member] | Warrants [Member]
Warrants issued											1,950,000
August Public Offering [Member] | Warrants [Member]
Shares issued price per share									0.44		$ 0.44
Warrants issued											16,990,000
Warrant exercise price per share									$ 0.585		$ 0.585
Warrants to purchase common stock									1		1
Warrant term									5 years		5 years
Warrants description											(i) 30 days from the effective date of the Registration Statement and (ii) the date on which the Common Stock trades an aggregate of more than 40,000,000 shares after the announcement of the pricing of the offering, and ending on the twelve month anniversary thereof, each warrant may be exercised at the option of the holder on a cashless basis at a ratio of one warrant for one share of common stock, in whole or in part, if the weighted average price of the common stock on the trading day immediately prior to the exercise date fails to exceed the initial exercise price of the warrant.
Public Offering [Member] | Underwriters [Member] | Warrants [Member]
Warrants to purchase common stock									1,040,000		1,040,000

Stockholders' Equity (Deficit_3

Stockholders' Equity (Deficit) - Schedule of Warrants Activity (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Shares, Beginning Balance | shares	1,265,674
Shares, Granted | shares	17,161,538
Shares, Forfeitures | shares
Shares, Expirations | shares	(279,424)
Shares, Exercised | shares	(16,645,050)
Shares, Ending Balance | shares	1,502,738
Weighted Average Exercise Price, Beginning Balance | $ / shares	$ 0.71
Weighted Average Exercise Price, Granted | $ / shares	0.58
Weighted Average Exercise Price, Forfeitures | $ / shares
Weighted Average Exercise Price, Expirations | $ / shares	(1.83)
Weighted Average Exercise Price, Exercised | $ / shares	(0.55)
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 0.92
Weighted Average Remaining Contractual Term (Years), Beginning Balance	3 months 15 days
Weighted Average Remaining Contractual Term (Years), Granted	4 years 10 months 17 days
Weighted Average Remaining Contractual Term (Years), Ending Balance	4 years 7 months 24 days

Stockholders' Equity (Deficit_4

Stockholders' Equity (Deficit) - Schedule of Exercise Price of Warrants Outstanding and Exercisable (Details) - $ / shares	Sep. 30, 2019	Mar. 15, 2019	Dec. 31, 2018
Warrant One [Member]
Warrants Outstanding and Exercisable (Shares)	1,040,000
Exercise Prices	$ 0.50
Warrant Two [Member]
Warrants Outstanding and Exercisable (Shares)	226,200
Exercise Prices	$ 0.59
Warrant Three [Member]
Warrants Outstanding and Exercisable (Shares)	65,000
Exercise Prices	$ 1.50
Warrant Four [Member]
Warrants Outstanding and Exercisable (Shares)	109,038
Exercise Prices	$ 2.88
Warrant Five [Member]
Warrants Outstanding and Exercisable (Shares)	62,500
Exercise Prices	$ 5
Warrants [Member]
Warrants Outstanding and Exercisable (Shares)	1,502,738	1,502,738	1,265,674

Stockholders' Equity (Deficit_5

Stockholders' Equity (Deficit) - Schedule of Fair Value Assumptions of Warrant Liability (Details)	9 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Warrants [Member]
Stock price | $ / shares	$ 0.76
Risk free interest rate	1.56%
Expected volatility	145.00%
Expected life in years	4 years 6 months 3 days
Expected dividend yield	0.00%
Number of warrants | shares	62,500
Fair value of warrants | $	$ 47,118
Convertible Noteholders Upon Issuance [Member]
Stock price | $ / shares	$ 4
Risk free interest rate, minimum	2.34%
Risk free interest rate, maximum	2.39%
Expected volatility	138.00%
Expected life in years	5 years
Expected dividend yield	0.00%
Number of warrants | shares	109,038
Fair value of warrants | $	$ 436,034
Underwriter Upon Issuance [Member]
Stock price | $ / shares	$ 3.68
Risk free interest rate	2.29%
Expected volatility	137.00%
Expected life in years	5 years
Expected dividend yield	0.00%
Number of warrants | shares	62,500
Fair value of warrants | $	$ 229,921

Stockholders' Equity (Deficit_6

Stockholders' Equity (Deficit) - Schedule of Share-based Compensation, Stock Options, Activity (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Equity [Abstract]
Shares Outstanding, Beginning Balance | shares	1,362,500
Shares, Granted | shares	1,350,000
Shares, Forfeitures | shares
Shares, Expirations | shares
Shares, Exercised | shares
Shares Outstanding, Ending Balance | shares	2,712,500
Shares Exercisable, Ending Balance | shares	1,520,833
Weighted Average Exercise Price Outstanding, Beginning Balance | $ / shares	$ 2.26
Weighted Average Exercise Price, Granted | $ / shares	4.11
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	3.18
Weighted Average Exercise Price Exercisable, Ending Balance | $ / shares	$ 2.51
Weighted Average Remaining Contractual Term (Years) Outstanding, Beginning Balance	3 years 9 months 11 days
Weighted Average Remaining Contractual Term (Years), Granted	4 years 6 months 21 days
Weighted Average Remaining Contractual Term (Years) Outstanding, Ending Balance	3 years 9 months 14 days
Weighted Average Remaining Contractual Term (Years) Exercisable, Ending Balance	3 years 3 months 29 days

Stockholders' Equity (Deficit_7

Stockholders' Equity (Deficit) - Schedule of Exercise Price of Options Outstanding and Exercisable (Details) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Options Outstanding (Shares)	2,712,500	1,362,500
Options Exercisable (Shares)	1,520,833
Exercise Price One [Member]
Options Outstanding (Shares)	100,000
Options Exercisable (Shares)	25,000
Exercise Prices	$ 0.54
Exercise Price Two [Member]
Options Outstanding (Shares)	625,000
Options Exercisable (Shares)	625,000
Exercise Prices	$ 2
Exercise Price Three [Member]
Options Outstanding (Shares)	62,500
Options Exercisable (Shares)	62,500
Exercise Prices	$ 2.30
Exercise Price Four [Member]
Options Outstanding (Shares)	675,000
Options Exercisable (Shares)	600,000
Exercise Prices	$ 2.50
Exercise Price Five [Member]
Options Outstanding (Shares)	1,250,000
Options Exercisable (Shares)	208,333
Exercise Prices	$ 4.40

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Amortization of stock option awards	$ 1,788,751
Board Chairman And Chief Executive Officer [Member] | Michael Favish [Member]
Officers compensation	$ 225,000	$ 206,250

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Oct. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Proceeds from exercise of warrants		$ 154,375	$ 1,460
Stock options to purchase common stock		1,350,000
Pro Forma [Member]
Numbe of stock issued		22,800,000
Warrants to purchase common stock		24,500,000
Pre-funded Warrants [Member] | Pro Forma [Member]
Warrants to purchase common stock		1,700,000
Subsequent Event [Member] | Maxim Group LLC, and WallachBeth Capital LLC [Member]
Warrants to purchase common stock	3,675,000
Stock options to purchase common stock	3,675,000
Subsequent Event [Member] | Pre-funded Warrants [Member]
Warrants to purchase common stock	1,700,000
Warrant exercise price per share	$ 0.01
Proceeds from exercise of warrants	$ 17,000
Subsequent Event [Member] | Series B Warrants [Member]
Warrants to purchase common stock	24,500,000
Warrant exercise price per share	$ 0.342
Subsequent Event [Member] | Underwriters' Over-Allotment Option [Member]
Numbe of stock issued	24,500,000
Warrant exercise price per share	$ 0.342
Warrants description	Each share of common stock (or pre-funded warrant) was sold together with one Series B warrant to purchase one share of common stock at a combined price to the public of $0.342 per share and Series B warrant.
Net proceeds from warrants	$ 7,200,000

Subsequent Events - Schedule of

Subsequent Events - Schedule of Cash and Stockholders' Equity (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Cash and cash equivalents	$ 5,554,960			$ 670,948
Other current assets	256,311			75,976
Non-current assets	2,823,420
Total assets	8,955,046			3,681,100
Current liabilities	458,922			495,337
Lease liability - long term	447,292
Total liabilities	906,214			495,337
Common stock, $0.001 par value; 90,000,000 shares authorized; 50,482,562 issued and outstanding as reported, and 74,982,562 shares on a proforma basis	50,483			20,564
Additional paid-in capital	49,454,265			37,798,562
Accumulated deficit	(41,455,916)			(34,633,363)
Total stockholders' equity	8,048,832	$ 4,688,088	$ 1,888,146	3,185,763	$ 3,487,138	$ 4,277,987	$ 5,315,788	$ 6,870,276
Total liabilities and stockholders' equity	8,955,046			$ 3,681,100
Pro Forma [Member]
Cash and cash equivalents	12,749,850
Other current assets	576,666
Non-current assets	2,823,420
Total assets	16,149,936
Current liabilities	458,922
Lease liability - long term	447,292
Total liabilities	906,214
Common stock, $0.001 par value; 90,000,000 shares authorized; 50,482,562 issued and outstanding as reported, and 74,982,562 shares on a proforma basis	74,983
Additional paid-in capital	56,624,655
Accumulated deficit	(41,455,916)
Total stockholders' equity	15,243,722
Total liabilities and stockholders' equity	$ 16,149,936

Subsequent Events - Schedule _2

Subsequent Events - Schedule of Cash and Stockholders' Equity (Details) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	50,482,562	20,564,328
Common stock, shares outstanding	50,482,562	20,564,328
Pro Forma [Member]
Common stock, par value	$ 0.001
Common stock, shares authorized	90,000,000
Common stock, shares issued	74,982,562
Common stock, shares outstanding	74,982,562