enVVeno Medical (NVNO) S-1/A 16 Jul 20 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2020
Document And Entity Information
Entity Registrant Name	Hancock Jaffe Laboratories, Inc.
Entity Central Index Key	0001661053
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 720,131	$ 1,307,231	$ 2,740,645
Accounts receivable			32,022
Prepaid expenses and other current assets	120,013	116,647	64,306
Total Current Assets	840,144	1,423,878	2,836,973
Property and equipment, net	329,664	344,027	26,153
Restricted Cash	810,055	810,055
Operating lease right-of-use assets, net	760,011	826,397
Intangible assets, net			666,467
Security deposits and other assets	29,843	29,843	29,843
Total Assets	2,769,717	3,434,200	3,559,436
Current Liabilities:
Accounts payable	1,397,806	1,221,189	1,077,122
Accrued expenses and other current liabilities	363,304	333,438	412,871
Deferred revenue - related party	33,000	33,000	33,000
Current portion of operating lease liabilities	258,813	288,685
Derivative liabilities	199,907
Total Current Liabilities	2,252,830	1,876,312	1,522,993
Long-term operating lease liabilities	531,510	567,948
Total Liabilities	2,784,340	2,444,260	1,522,993
Commitments and Contingencies
Stockholders' Equity (Deficiency):
Preferred stock, par value $0.00001, 10,000,000 shares authorized: no shares issued or outstanding
Common stock, par value $0.00001, 50,000,000 shares authorized, 19,231,857 and 17,931,857 and 11,722,647 shares issued and outstanding as of March 31, 2020 and December 31, 2019 and December 31, 2018, respectively	192	179	117
Additional paid-in capital	57,332,868	57,177,686	50,598,854
Accumulated deficit	(57,347,683)	(56,187,925)	(48,562,528)
Total Stockholders' Equity (Deficiency)	(14,623)	989,940	2,036,443
Total Liabilities and Stockholders' Equity (Deficiency)	$ 2,769,717	$ 3,434,200	$ 3,559,436

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares issued	19,231,857	17,931,857	11,722,647
Common stock, shares outstanding	19,231,857	17,931,857	11,722,647

Condensed Statements of Operati

Condensed Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Revenues:
Total Revenues		$ 31,243	$ 31,243	$ 186,552
Cost of revenues
Gross Profit		31,243
Selling, general and administrative expenses	997,896	1,300,571	4,911,613	6,482,953
Research and development expenses	510,624	313,013	2,206,120	1,238,749
Loss on impairment of intangible asset			588,822	319,635
Loss from Operations	(1,508,520)	(1,582,341)	(7,675,312)	(7,854,785)
Other (Income) Expense:
Amortization of debt discount				6,562,736
Gain on extinguishment of convertible notes payable				(1,481,317)
Interest income, net	(2,633)	(8,615)	(49,915)	298,161
Change in fair value of derivative liabilities	(346,129)			(191,656)
Total Other (Income) Expense	(348,762)	(8,615)	(49,915)	5,187,924
Net Loss	$ (1,159,758)	$ (1,573,726)	(7,625,397)	(13,042,709)
Deemed dividend to preferred stockholders				(3,310,001)
Net Loss Attributable to Common Stockholders			$ (7,625,397)	$ (16,352,710)
Net Loss Per Basic and Diluted Common Share:	$ (0.06)	$ (0.13)	$ (0.48)	$ (1.75)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	18,431,857	12,267,446	15,760,444	9,362,474
Royalty Income [Member]
Revenues:
Total Revenues		$ 31,243	$ 31,243	$ 116,152
Contract Research - Related Party [Member]
Revenues:
Total Revenues				$ 70,400

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders' Equity (Deficiency) - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017		$ 61	$ 24,389,307	$ (35,519,819)	$ (11,130,451)
Balance, shares at Dec. 31, 2017		6,133,678
Common stock issued in initial public offering	[1]	$ 17	6,082,427		6,082,444
Common stock issued in initial public offering, shares	[1]	1,725,000
Derivative liabilities reclassified to equity			3,594,002		3,594,002
Redeemable convertible preferred stock converted to common stock		$ 18	5,170,737		5,170,755
Redeemable convertible preferred stock converted to common stock, shares		1,743,231
Common stock issued in connection with May Bridge Notes		$ 1	228,965		228,966
Common stock issued in connection with May Bridge Notes, shares		55,000
Common stock issued in satisfaction of Advisory Board fees payable			90,000		90,000
Common stock issued in satisfaction of Advisory Board fees payable, shares		30,000
Common stock issued upon conversion of convertible debt and interest		$ 17	8,252,669		8,252,686
Common stock issued upon conversion of convertible debt and interest, shares		1,650,537
Common stock issued upon conversion of related party convertible debt and interest		$ 1	517,741		517,742
Common stock issued upon conversion of related party convertible debt and interest, shares		120,405
Common stock issued upon exchange of related party notes payable and interest			150,553		150,553
Common stock issued upon exchange of related party notes payable and interest, shares		35,012
Common stock issued in satisfaction of deferred salary			200,000		200,000
Common stock issued in satisfaction of deferred salary, shares		44,444
Stock-based compensation: Amortization of stock options			864,625		864,625
Stock-based compensation: Common stock issued to consultants/settlement, net		$ 2	878,828		878,830
Stock-based compensation: Common stock issued to consultants/settlement, net, shares		185,340
Stock-based compensation: Warrants granted to consultants/settlement			179,000		179,000
Net loss				(13,042,709)	(13,042,709)
Balance at Dec. 31, 2018		$ 117	50,598,854	(48,562,528)	2,036,443
Balance, shares at Dec. 31, 2018		11,722,647
Common stock issued in private placement offering		$ 24	2,317,252		2,317,276
Common stock issued in private placement offering, shares		2,347,997
Stock-based compensation: Amortization of stock options			82,720		82,720
Stock-based compensation: Common stock issued to consultants/settlement, net
Stock-based compensation: Common stock issued to consultants/settlement, net, shares		85,000
Stock-based compensation: Warrants granted to consultants/settlement			2,334		2,334
Net loss				(1,573,726)	(1,573,726)
Balance at Mar. 31, 2019		$ 141	53,001,160	(50,136,254)	2,865,047
Balance, shares at Mar. 31, 2019		14,155,644
Balance at Dec. 31, 2018		$ 117	50,598,854	(48,562,528)	2,036,443
Balance, shares at Dec. 31, 2018		11,722,647
Common stock issued in private placement offering	[2]	$ 24	2,317,252		2,317,276
Common stock issued in private placement offering, shares	[2]	2,347,997
Common stock issued in initial public offering	[3]	$ 36	3,319,620		3,319,656
Common stock issued in initial public offering, shares	[3]	3,615,622
Stock-based compensation: Common stock issued to consultants/settlement, net	[4]	$ 2	419,377		419,379
Stock-based compensation: Common stock issued to consultants/settlement, net, shares	[4]	235,863
Stock-based compensation: Warrants granted to consultants/settlement			30,499		30,499
Stock-based compensation: Amortization of stock options and restricted stock units	[5]		492,084		492,084
Stock-based compensation: Amortization of stock options and restricted stock units, shares	[5]	9,728
Net loss				(7,625,397)	(7,625,397)
Balance at Dec. 31, 2019		$ 179	57,177,686	(56,187,925)	989,940
Balance, shares at Dec. 31, 2019		17,931,857
Common stock issued in private placement offering	[6]	$ 13	24,292		24,305
Common stock issued in private placement offering, shares	[6]	1,300,000
Stock-based compensation: Amortization of stock options			116,820		116,820
Stock-based compensation: Warrants granted to consultants/settlement			14,070		14,070
Net loss				(1,159,758)	(1,159,758)
Balance at Mar. 31, 2020		$ 192	$ 57,332,868	$ (57,347,683)	$ (14,623)
Balance, shares at Mar. 31, 2020		19,231,857
[1]	net of offering costs of $2,542,555.
[2]	net of offering costs of $386,724.
[3]	net of offering costs of $549,060.
[4]	net of forfeiture of 6,137 shares.
[5]	stock issued for vested restricted stock units.
[6]	net of offering costs of $79,658.

Condensed Statements of Chang_2

Condensed Statements of Changes in Stockholders' Equity (Deficiency) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2020	Dec. 31, 2018
Forfeiture of shares	6,137
Private Placement Offering [Member]
Net offering cost	$ 386,724	$ 79,658
Public Offering [Member]
Net offering cost	$ 549,060		$ 2,542,555

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities
Net loss		$ (1,159,758)	$ (1,573,726)	$ (7,625,397)	$ (13,042,709)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount					6,562,736
Gain on extinguishment of convertible notes payable					(1,481,317)
Stock-based compensation		130,890	104,310	941,962	1,922,455
Depreciation and amortization		19,676	22,473	123,660	133,419
Amortization of right of use assets		66,386	68,873	273,005
Change in fair value of derivatives		(346,129)			(191,656)
Loss on impairment				588,822	319,635
Changes in operating assets and liabilities:
Accounts receivable, net			5,507	32,022	3,159
Prepaid expenses and other current assets		(3,366)	(102,308)	(52,341)	(6,762)
Security deposit and other assets					700
Accounts payable		176,617	18,744	144,067	(294,122)
Accrued expenses		29,866	28,882	(56,960)	(210,976)
Deferred revenues					(70,400)
Lease liability		(66,310)	(66,310)	(265,240)
Total adjustments		7,630	80,171	1,728,997	6,686,871
Net Cash Used in Operating Activities		(1,152,128)	(1,493,555)	(5,896,400)	(6,355,838)
Cash Flows from Investing Activities
Purchase of property and equipment		(5,313)	(1,800)	(363,891)	(12,422)
Net Cash Used in Investing Activities		(5,313)	(1,800)	(363,891)	(12,422)
Cash Flows from Financing Activities
Proceeds from private placement of common stock and warrants, net	[1]	570,341	2,317,276
Proceeds from private placement, net	[2]			2,317,276
Proceeds from public offering, net	[3]			3,319,656
Proceeds from initial public offering, net	[4]				7,657,427
Initial public offering costs paid in cash					(706,596)
Repayments of notes payable					(1,125,000)
Repayments of notes payable - related party					(120,864)
Proceeds from issuance of notes payable, net					722,500
Proceeds from issuance of convertible notes, net	[5]				2,603,750
Net Cash Provided by Financing Activities		570,341	2,317,276	5,636,932	9,031,217
Net (Decrease) Increase in Cash and Restricted Cash		(587,100)	821,921	(623,359)	2,662,957
Cash, cash equivalents and restricted cash - Beginning of period		2,117,286	2,740,645	2,740,645	77,688
Cash, cash equivalents and restricted cash - End of period		1,530,186	3,562,566	2,117,286	2,740,645
Supplemental Disclosures of Cash Flow Information:
Cash Received During the Period For: Interest, net		(2,633)	(12,441)
Cash Paid During the Period For: Interest paid				933	286,551
Cash Paid During the Period For: Income taxes paid
Non-Cash Financing Activities
Fair value of warrants issued in connection with common stock included in derivative liabilities		513,534
Conversion of convertible note payable - related party and accrued interest into common stock					517,742
Exchange of note payable - related party and accrued interest into common stock					150,553
Fair value of placement agent warrants issued in connection with common stock included in derivative liabilities		$ 32,502			1,046,763
Embedded conversion option in convertible debt included in derivative liabilities					1,239,510
Derivative liabilities reclassified to equity					6,059,823
Conversion of convertible notes payable and accrued interest into common stock					5,743,391
Conversion of preferred stock into common stock					$ 5,170,755
[1]	Net of cash offering costs of $79,568 and $386,724 in 2020 and 2019, respectively.
[2]	Net of cash offering costs of $386,724.
[3]	Net of cash offering costs of $549,060.
[4]	Net of cash offering costs of $967,573.
[5]	Net of cash offering costs of $293,750.

Condensed Statements of Cash _2

Condensed Statements of Cash Flows (Parenthetical) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Convertible Notes [Member]
Net of cash offering costs				$ 293,750
Private Placement Offering [Member]
Net of cash offering costs	$ 79,568	$ 386,724	$ 386,724
Public Offering [Member]
Net of cash offering costs			$ 549,060
Initial Public Offering [Member]
Net of cash offering costs				$ 967,573

Business Organization and Natur

Business Organization and Nature of Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	Note 1 – Business Organization and Nature of Operations Hancock Jaffe Laboratories, Inc. (“we”, “us”, “our”, “HJLI” or the “Company”) is a medical device company developing tissue-based solutions that are designed to be life sustaining or life enhancing for patients with cardiovascular disease, and peripheral arterial and venous disease. The Company’s products are being developed to address large unmet medical needs by either offering treatments where none currently exist or by substantially increasing the current standards of care. Our two lead products which we are developing are: the VenoValve®, a porcine based device to be surgically implanted in the deep venous system of the leg to treat a debilitating condition called chronic venous insufficiency (“CVI”); and the CoreoGraft®, a bovine based conduit to be used to revascularize the heart during coronary artery bypass graft (“CABG”) surgeries. Both of our current products are being developed for approval by the U.S. Food and Drug Administration (“FDA”). We currently receive tissue for development of our products from one domestic supplier and one international supplier. Our current business model is to license, sell, or enter into strategic alliances with large medical device companies with respect to our products, either prior to or after FDA approval. Our current senior management team has been affiliated with more than 50 products that have received FDA approval or CE marking. We currently lease a 14,507 sq. ft. manufacturing facility in Irvine, California, where we manufacture products for our clinical trials and which has previously been FDA certified for commercial manufacturing of product. Each of our product candidates will be required to successfully complete clinical trials and other testing to demonstrate the safety and efficacy of the product candidate before it will be approved by the FDA. The completion of these clinical trials and testing will require a significant amount of capital and the hiring of additional personnel.	Note 1 – Business Organization and Nature of Operations Hancock Jaffe Laboratories, Inc. is a medical device company developing tissue based solutions that are designed to be life sustaining or life enhancing for patients with cardiovascular disease, and peripheral arterial and venous disease. The Company’s products are being developed to address large unmet medical needs by either offering treatments where none currently exist or by substantially increasing the current standards of care. Our two lead products are: the VenoValve®, a porcine based device to be surgically implanted in the deep venous system of the leg to treat a debilitating condition called CVI; and the CoreoGraft®, a bovine based conduit to be used to revascularize the heart during CABG surgeries. Both of our current products are being developed for approval by the FDA. We currently receive tissue for our products from one domestic supplier and one international supplier. Our current business model is to license, sell, or enter into strategic alliances with large medical device companies with respect to our products, either prior to or after FDA approval. Our current senior management team has been affiliated with more than 50 products that have received FDA approval or CE marking. We currently lease a 14,507 sq. ft. manufacturing facility in Irvine, California, where we manufacture products for our clinical trials and which has previously been FDA certified for commercial manufacturing of product. Each of our product candidates will be required to successfully complete clinical trials and other testing to demonstrate the safety and efficacy of the product candidate before it will be approved by the FDA. The completion of these clinical trials and testing will require a significant amount of capital and the hiring of additional personnel.

Going Concern and Management's

Going Concern and Management's Liquidity Plan	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plan	Note 2 – Going Concern and Management’s Liquidity Plan The accompanying unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern for the next twelve months from the filing of this Form 10-Q. The Company incurred a net loss of $1,159,758 and $1,573,726 for the three months ended March 31, 2020 and 2019, respectively, and had an accumulated deficit of $57,347,683 at March 31, 2020. Cash used in operating activities was $1,152,128 and $1,493,555 for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, the Company had cash balances of $720,131, restricted cash of $810,055 and a working capital deficit of $1,412,686. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the issuance date of the financial statements. The Company expects to continue incurring losses for the foreseeable future and will need to raise additional capital to sustain its operations, pursue its product development initiatives and penetrate markets for the sale of its products. Management believes that the Company could have access to capital resources through possible public or private equity offerings, debt financings, corporate collaborations or other means. However, there is a material risk that the Company will be unable to raise additional capital or obtain new financing when needed on commercially acceptable terms, if at all. Further, the COVID-19 pandemic has disrupted the global economy and eroded capital markets which makes it more difficult to obtain the financing that we need to fund and continue our operations. The inability of the Company to raise needed capital would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced to curtail or discontinue its operations, liquidate and/or seek reorganization in bankruptcy. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.	Note 2 – Going Concern and Management’s Liquidity Plan The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern for the next twelve months from the filing of this Form 10-K. The Company incurred a net loss of $7,625,397 during the year ended December 31, 2019 and had an accumulated deficit of $56,187,925 as of December 31, 2019. Cash used in operating activities was $5,896,400 for the year ended December 31, 2019. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the issuance date of the financial statements. As of December 31, 2019, the Company had a cash balance of $1,307,231 and working capital deficiency of $452,434. The Company expects to continue incurring losses for the foreseeable future and will need to raise additional capital to sustain its operations, pursue its product development initiatives and penetrate markets for the sale of its products. Management believes that the Company could have access to capital resources through possible public or private equity offerings, debt financings, corporate collaborations or other means. However, there is a material risk that the Company will be unable to raise additional capital or obtain new financing when needed on commercially acceptable terms, if at all. The inability of the Company to raise needed capital would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced to curtail or discontinue its operations, liquidate and/or seek reorganization in bankruptcy. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 – Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed financial statements of the Company as of March 31, 2020 and December 31, 2019, and for the three months ended March 31, 2020 and 2019. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the operating results for the full year. These unaudited condensed financial statements should be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2019 included in the Company’s Form 10-K filed with the SEC on March 18, 2020. The condensed balance sheet as of December 31, 2019 has been derived from the Company’s audited financial statements. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Significant estimates and assumptions include the valuation allowance related to the Company’s deferred tax assets, and the valuation of warrants and derivative liabilities. Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. FASB ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Quoted prices available in active markets for identical assets or liabilities trading in active markets. Level 2 Observable inputs other than quoted prices included in Level 1, such as quotable prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar valuation techniques that use significant unobservable inputs. Financial instruments, including accounts receivable and accounts payable are carried at cost, which management believes approximates fair value due to the short-term nature of these instruments. The Company’s other financial instruments include notes payable, the carrying value of which approximates fair value, as the notes bear terms and conditions comparable to market for obligations with similar terms and maturities. Derivative liabilities are accounted for at fair value on a recurring basis. The fair value of derivative liabilities as of March 31, 2020, by level within the fair value hierarchy appears below: Description: Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liabilities – Common Stock Warrants $ 199,907 The following table sets forth a summary of the changes in the fair value of Level 3 derivative liabilities that are measured at fair value on a recurring basis: Derivative Liabilities Balance – January 1, 2020 $ - Derivative liabilities associated with the issuance of common stock warrants 513,534 Derivative liabilities associated with the issuance of placement agent warrants 32,502 Change in fair value of derivative liabilities (346,129 ) Balance - March 31, 2020 $ 199,907 Derivative Liabilities On February 25, 2020 in connection with a private placement of its securities (Note 9), the Company issued warrants to purchase 1,282,279 shares of its common stock. The Company determined these warrants are derivative financial instruments. Derivative financial instruments are recorded as a liability at fair value and are marked-to-market as of each balance sheet date. The change in fair value at each balance sheet date is recorded as a change in the fair value of derivative liabilities on the statement of operations for each reporting period. The fair value of the derivative liabilities was determined using a Monte Carlo simulation, incorporating observable market data and requiring judgment and estimates. The Company reassesses the classification of the financial instruments at each balance sheet date. If the classification changes as a result of events during the period, the financial instrument is marked to market and reclassified as of the date of the event that caused the reclassification. The Company recorded a gain on the change in fair value of derivative liabilities of $346,129 during the quarter ended March 31, 2020. Net Loss per Share The Company computes basic and diluted loss per share by dividing net loss attributable to common stockholders by the weighted average number of common stock outstanding during the period. Basic and diluted net loss per common share are the same since the inclusion of common stock issuable pursuant to the exercise of warrants and options, would have been anti-dilutive. The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of March 31, 2020 and 2019: March 31, 2020 2019 Shares of common stock issuable upon exercise of warrants 5,749,239 4,003,679 Shares of common stock issuable upon exercise of options 2,417,207 1,182,624 Potentially dilutive common stock equivalents excluded from diluted net loss per share 8,166,446 5,186,303 Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur. Concentrations The Company maintains cash with major financial institutions. Cash held in United States bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 at each institution. There were aggregate uninsured cash balances of $1,280,186 and $1,867,286 as of March 31, 2020 and December 31, 2019, respectively. For the three months ended March 31, 2019, all of the Company’s revenues were from royalties as a result of the three-year Post-Acquisition Supply Agreement with LeMaitre Vascular, Inc. that was effective from March 18, 2016 to March 18, 2019. The Company did not have any similar revenue in the three months ended March 31, 2020. Subsequent Events The Company evaluated events that have occurred after the balance sheet date through the date the financial statements were issued. Based upon the evaluation and transactions, the Company did not identify any other subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 10 - Subsequent Events. Recent Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019-12,Simplifying the Accounting for Income Taxes, which is intended to simplify various aspects of the income tax accounting guidance, including requirements such as tax basis step-up in goodwill obtained in a transaction that is not a business combination, ownership changes in investments, and interim-period accounting for enacted changes in tax law. ASU 2019-12 is effective for public business entities for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years, and early adoption is permitted. We are currently evaluating the impact that this guidance will have on our condensed financial statements.	Note 3 – Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Significant estimates and assumptions include the valuation allowance related to the Company’s deferred tax assets, and the valuation of warrants and derivative liabilities. Investments Equity investments over which the Company exercises significant influence, but does not control, are accounted for using the equity method, whereby investment accounts are increased (decreased) for the Company’s proportionate share of income (losses), but investment accounts are not reduced below zero. The Company holds a 28.0% ownership investment, consisting of founders’ shares acquired at nominal cost, in HJLA. To date, HJLA has recorded cumulative losses. Since the Company’s investment is recorded at $0, the Company has not recorded its proportionate share of HJLA’s losses. If HJLA reports net income in future years, the Company will apply the equity method only after its share of HJLA’s net income equals its share of net losses previously incurred. Property and Equipment, Net Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives, which range from 5 to 7 years. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures, which extend the economic life are capitalized. When assets are retired, or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized. Impairment of Long-lived Assets The Company reviews for the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. Derivative Liabilities Derivative financial instruments are recorded as a liability at fair value and are marked-to-market as of each balance sheet date. The change in fair value at each balance sheet date is recorded as a change in the fair value of derivative liabilities on the statement of operations for each reporting period. The fair value of the derivative liabilities was determined using a Monte Carlo simulation, incorporating observable market data and requiring judgment and estimates. The Company reassesses the classification of the financial instruments at each balance sheet date. If the classification changes as a result of events during the period, the financial instrument is marked to market and reclassified as of the date of the event that caused the reclassification. On June 4, 2018, in connection with the Company’s IPO, all of its previously issued convertible notes were converted and paid in full and the embedded conversion options and warrants no longer qualified as derivatives; accordingly, the derivative liabilities were remeasured to fair value on June 4, 2018 and the fair value of derivative liabilities of $3,594,002 was reclassified to additional paid in capital. The Company recorded a gain and a loss on the change in fair value of derivative liabilities of $0.0 and $191,656 during the years ended December 31, 2019 and 2018, respectively. Net Loss per Share The Company computes basic and diluted loss per share by dividing net loss attributable to common stockholders by the weighted average number of common stock outstanding during the period. Net loss income attributable to common stockholders consists of net loss, adjusted for the convertible preferred stock deemed dividend resulting from the 8% cumulative dividend on the Preferred Stock. Basic and diluted net loss per common share are the same since the inclusion of common stock issuable pursuant to the exercise of warrants and options, plus the conversion of preferred stock or convertible notes, in the calculation of diluted net loss per common shares would have been anti-dilutive. The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: For the Years Ended December 31, 2019 2018 Net loss $ (7,625,397 ) $ (13,042,709 ) Deemed dividend to Series A and B preferred stockholders - (3,310,001 ) Net loss attributable to common stockholders $ (7,625,397 ) $ (16,352,710 ) The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of December 31, 2019 and 2018: December 31, 2019 2018 Shares of common stock issuable upon exercise of warrants 4,366,960 3,780,571 Shares of common stock issuable upon exercise of options and restricted stock units 2,687,367 2,883,256 Potentially dilutive common stock equivalents excluded from diluted net loss per share 7,054,327 6,663,827 Revenue Recognition In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-08, “Revenue from Contracts with Customers - Principal versus Agent Considerations”, in April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing” and in May 9, 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606)”, or ASU 2016-12. This update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue From Contracts with Customers which is not yet effective. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In July 2015, the FASB deferred the effective date of ASU 2014-09 until annual and interim periods beginning on or after December 15, 2017. It has replaced most existing revenue recognition guidance under U.S. GAAP. The ASU may be applied retrospectively to historical periods presented or as a cumulative-effect adjustment as of the date of adoption. The Company adopted Topic 606 using a modified retrospective approach and was applied prospectively in the Company’s financial statements from January 1, 2018 forward. Revenues under Topic 606 are required to be recognized either at a “point in time” or “over time”, depending on the facts and circumstances of the arrangement, and are evaluated using a five-step model. The adoption of Topic 606 did not have a material impact on the Company’s financial statements, at initial implementation nor will it have a material impact on an ongoing basis. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The following table summarizes the Company’s revenue recognized in the accompanying statements of operations: For the Years Ended December 31, 2019 2018 Royalty income 31,243 116,152 Contract research - related party - 70,400 Total Revenues $ 31,243 $ 186,552 Revenue from sales of products is recognized at the point where the customer obtains control of the goods and the Company satisfies its performance obligation, which generally is at the time the product is shipped to the customer. Royalty revenue, which is based on resales of ProCol Vascular Bioprosthesis to third-parties, will be recorded when the third-party sale occurs and the performance obligation has been satisfied. Contract research and development revenue is recognized over time using an input model, based on labor hours incurred to perform the research services, since labor hours incurred over time is thought to best reflect the transfer of service. Information on Remaining Performance Obligations and Revenue Recognized from Past Performance Information about remaining performance obligations pertaining to contracts that have an original expected duration of one year or less is not disclosed. The transaction price allocated to remaining unsatisfied or partially unsatisfied performance obligations with an original expected duration exceeding one year was not material at December 31, 2019. Contract Balances The timing of our revenue recognition may differ from the timing of payment by our customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, deferred revenue is recorded until the performance obligations are satisfied. The Company had deferred revenue of $33,000 and $33,000 as of December 31, 2019 and 2018, respectively, related to cash received in advance for contract research and development services. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur. Concentrations The Company maintains cash with major financial institutions. Cash held in United States bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 at each institution. There were aggregate uninsured cash balances of $1,867,286 and $2,490,645 as of December 31, 2019 and 2018, respectively. During the year ended December 31, 2019, 100% of the Company’s revenues were from royalties earned from the sale of product by LeMaitre. The three-year Post-Acquisition Supply Agreement from which the Company earned royalty from the sale of product by LeMaitre ended on March 18, 2019. During the year ended December 31, 2018, 62% of the Company’s revenues were from royalties earned from the sale of product by LeMaitre and 38% were from contract research revenue related to research and development services performed pursuant to the HJLA Agreement. Subsequent Events The Company evaluated events that have occurred after the balance sheet date through the date the financial statements were issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 14 to the Financial Statements - Subsequent Events. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018. As a result of the new standard, all of our leases greater than one year in duration will be recognized in our Balance Sheets as both operating lease liabilities and right-of-use assets upon adoption of the standard. We adopted the standard using the prospective approach. Upon adoption on January 1, 2019, we recorded approximately $1.1 million in right-of-use assets and operating lease liabilities in our Balance Sheets. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes,

Restricted Cash

Restricted Cash	3 Months Ended
	Mar. 31, 2020
Cash and Cash Equivalents [Abstract]
Restricted Cash	Note 4 – Restricted Cash As of March 31, 2020, the Company had $810,055 in restricted cash. On January 18, 2019, the Superior Court granted ATSCO, Inc. (see Note 8 - Commitments and Contingencies - Litigations Claims and Assessments) The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts shown in the statement of cash flows. As of March 31, 2020 2019 Cash and cash equivalents $ 720,131 $ 2,752,511 Restricted cash 810,055 810,055 Total cash, cash equivalents, and restricted cash in the balance sheets $ 1,530,186 $ 3,562,566

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5 – Property and Equipment As of March 31, 2020 and December 31, 2019, property and equipment consist of the following: March 31, December 31, 2020 2019 Laboratory equipment $ 214,838 $ 214,838 Furniture and fixtures 93,417 93,417 Computer software and equipment 51,721 50,403 Leasehold improvements 158,092 158,092 Construction Work in Progress – Software 220,384 220,384 738,452 737,134 Less: accumulated depreciation (412,783 ) (393,107 ) Property and equipment, net $ 329,664 $ 344,027 Depreciation expense amounted to $19,676 and $3,065 for the three months ended March 31, 2020 and 2019, respectively. Depreciation expense is reflected in general and administrative expenses in the accompanying statements of operations.	Note 4 – Property and Equipment As of December 31, 2019 and 2018, property and equipment consist of the following: December 31, 2019 2018 Laboratory equipment $ 214,838 $ 94,905 Furniture and fixtures 93,417 93,417 Computer equipment 50,403 26,830 Leasehold improvements 158,092 158,092 Software 220,384 - Total property and equipment 737,134 373,244 Less: accumulated depreciation (393,107 ) (347,091 ) Property and equipment, net $ 344,027 $ 26,153 Depreciation expense amounted to $46,017 and $10,112 for the years ended December 31, 2019 and 2018, respectively. Depreciation expense is reflected in general and administrative expenses in the accompanying statements of operations.

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liability	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Right-of-Use Assets and Lease Liability	Note 6 – Right-of-Use Assets and Lease Liability On September 20, 2017, the Company renewed its operating lease for its manufacturing facility in Irvine, California, effective October 1, 2017, for five years with an option to extend the lease for an additional 60-month term at the end of lease term. The initial lease rate was $26,838 per month with escalating payments. In connection with the lease, the Company is obligated to pay $7,254 monthly for operating expenses for building repairs and maintenance. The Company has no other operating or financing leases with terms greater than 12 months. The Company adopted Accounting Standards Codification (“ASC”) Topic 842, Leases (Topic 842) effective January 1, 2019 using the modified-retrospective method and elected the package of transition practical expedients for expired or existing contracts, which does not require reassessment of previous conclusions related to contracts containing leases, lease classification and initial direct costs, and therefore the comparative periods presented are not adjusted. In addition, the Company elected to adopt the short-term lease exception and not apply Topic 842 to arrangements with lease terms of 12 months or less. On January 1, 2019, upon adoption of Topic 842, the Company recorded right-of-use assets of $1,099,400, lease liabilities of $1,121,873 and eliminated deferred rent of $22,473. The Company determined the lease liabilities using the Company’s estimated incremental borrowing rate of 8.5% to estimate the present value of the remaining monthly lease payments. Our operating lease cost is as follows: For the Three Months Ended March 31, For the Three Months Ended March 31, 2020 2019 Operating lease cost $ 85,492 $ 84,492 Supplemental cash flow information related to our operating lease is as follows: For the Three Months Ended March 31, For the Three Months Ended March 31, 2020 2019 Operating Cash Flow Information: Cash paid for amounts in the measurement of lease liabilities $ 85,416 $ 82,929 Remaining lease term and discount rate for our operating lease is as follows: March 31, 2020 Remaining lease term 2.5 years Discount rate 8.5 % Maturity of our lease liabilities by fiscal year for our operating lease is as follows: Nine months ended December 31, 2020 $ 258,813 Year ended December 31, 2021 354,561 Year Ended December 31, 2022 271,854 Total $ 885,228 Less: Imputed Interest (94,905 ) Present value of our lease liability $ 790,323	Note 5 – Right-of-Use Assets and Lease Liabilities On September 20, 2017, the Company renewed its operating lease for its manufacturing facility in Irvine, California, effective October 1, 2017, for five years with an option to extend the lease for an additional 60-month term at the end of lease term. The initial lease rate was $26,838 per month with escalating payments. In connection with the lease, the Company is obligated to pay $7,254 monthly for operating expenses for building repairs and maintenance. The Company has no other operating or financing leases with terms greater than 12 months. The Company adopted Accounting Standards Codification (“ASC”) Topic 842, Leases (Topic 842) effective January 1, 2019 using the modified-retrospective method and elected the package of transition practical expedients for expired or existing contracts, which does not require reassessment of previous conclusions related to contracts containing leases, lease classification and initial direct costs, and therefore the comparative periods presented are not adjusted. In addition, the Company elected to adopt the short-term lease exception and not apply Topic 842 to arrangements with lease terms of 12 months or less. On January 1, 2019, upon adoption of Topic 842, the Company recorded right-of-use assets of $1,099,400, lease liabilities of $1,121,873 and eliminated deferred rent of $22,473. The Company determined the lease liabilities using the Company’s estimated incremental borrowing rate of 8.5% to estimate the present value of the remaining monthly lease payments. Our operating lease cost is as follows: For the Year Ended Operating lease cost $ 341,966 Supplemental cash flow information related to our operating lease is as follows: For the Year Ended Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 334,203 Remaining lease term and discount rate for our operating lease is as follows: December 31, 2019 Remaining lease term 2.7 years Discount rate 8.5 % Maturity of our lease liabilities by fiscal year for our operating lease is as follows: Year ended December 31, 2020 344,229 Year ended December 31, 2021 354,561 Year ended December 31, 2022 271,854 Total $ 970,644 Less: Imputed interest (114,011 ) Present value of our lease liability $ 856,633

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 6 – Intangible Assets On May 10, 2013, the Company purchased United States Patent 7,815,677, “lntraparietal Aortic Valve Reinforcement Device and a Reinforced Biological Aortic Valve” from Leman Cardiovascular, S.A, (the “Patent”), which protects the critical design components and function relationships unique to the Company’s BHV. The BHV is a bioprosthetic, pig heart valve designed to function like a native heart valve and early clinical testing has demonstrated that the BHV may be suitable for the pediatric population, as it accommodates for the growth concomitant with the patient. As of December 31, 2019, the Company performed an impairment analysis and determined that since it is focusing its research and development efforts on its VenoValve and CoreoGraft products and unlikely to continue the development of the BHV in the near future, the Company recorded an impairment loss of $588,822, equal to the remaining unamortized value as of December 31, 2019. As of December 31, 2019 and 2018, the Company’s intangible asset consisted of the following: December 31, 2019 2018 Patent $ - $ 1,100,000 Less: accumulated amortization - (433,533 ) Total $ - $ 666,467 Amortization expense charged to operations for the years ended December 31, 2019 and 2018 was $77,643 and $111,893, respectively, and is reflected in general and administrative expense in the accompanying statements of operations.

Accrued Expenses and Accrued In

Accrued Expenses and Accrued Interest	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued Expenses and Accrued Interest	Note 7 – Accrued Expenses and Accrued Interest As of March 31, 2020, and December 31, 2019, accrued expenses consist of the following: March 31, December 31, 2020 2019 Accrued compensation costs $ 213,458 $ 151,858 Accrued professional fees 121,310 141,310 Accrued franchise taxes 28,536 30,270 Other accrued expenses - 10,000 Accrued expenses $ 363,304 $ 333,438	Note 7 – Accrued Expenses As of December 31, 2019 and 2018, accrued expenses consist of the following: December 31, 2019 2018 Accrued compensation costs $ 151,858 $ 288,549 Accrued professional fees 141,310 55,300 Deferred rent - 22,473 Accrued franchise taxes 30,270 26,985 Accrued research and development - 17,064 Other accrued expenses 10,000 2,500 Accrued expenses $ 333,438 $ 412,871 Included in accrued compensation costs in the table above as of December 31, 2018 is accrued severance expense of $166,154 pursuant to the terms of the employment agreement for the Company’s prior Chief Financial Officer, who was terminated effective July 20, 2018, and whose severance was fully paid in 2019

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – Income Taxes The following summarizes the Company’s income tax provision (benefit): For the Years Ended 2019 2018 Federal: Current $ - $ - Deferred (1,449,778 ) (1,710,997 ) State and local: Current - - Deferred (483,259 ) (570,332 ) (1,933,037 ) (2,281,329 ) Change in valuation allowance 1,933,037 2,281,329 Income tax provision (benefit) $ - $ - The reconciliation between the U.S. statutory federal income tax rate and the Company’s effective tax rate for the year’s ended December 31, 2019 and 2018 is as follows: For the Years Ended 2019 2018 Tax benefit at federal statutory rate (21.0 )% (21.0 )% State taxes, net of federal benefit (7.0 )% (7.0 )% Permanent differences 0.5 % 11.4 % True up adjustments 2.1 % (0.9 )% Change in valuation allowance 25.4 % 17.5 % Effective income tax rate 0.0 % 0.0 % Significant components of the Company’s deferred tax assets at December 31, 2019 and 2018 are as follows: December 31, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 7,329,760 $ 5,298,599 Research and development credit carryforwards 185,680 185,680 Intangible assets 309,865 152,109 Operating lease liability 239,857 - Property and equipment - 30,957 Stock-based compensation 329,136 526,945 Deferred rent - 6,292 Impairment loss 136,612 136,612 Total gross deferred tax assets 8,530,910 6,337,194 Deferred tax liabilities Operating lease asset (231,391 ) - Property and equipment (29,289 ) - Total net deferred tax assets 8,270,230 6,337,194 Less: valuation allowance (8,270,230 ) (6,337,194 ) Total $ - $ - Under Section 382 of the Internal Revenue Code of 1986, as amended, if a corporation undergoes an “ownership change” (generally defined as a greater than 50% change (by value) in its equity ownership over a three-year period), the corporation’s ability to use its pre-change net operating loss, or NOL, carryforwards and other pre-change tax attributes to offset its post-change income taxes may be limited. In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s NOL carry forwards are subject to annual limitations due to a greater than 50% ownership change in 2018. At December 31, 2019 and 2018, the Company had post-ownership change net operating loss carryforwards for federal income tax purposes of approximately $26.1 million and $17.4 million, respectively. Pre-2018 federal NOLs of $12.0 million carryovers may be carried forward for twenty years and begin to expire in 2029. Under the Tax Act, post-2017 federal NOLs in the aggregate of $14.1 million can be carried forward indefinitely and the annual limit of deduction equals 80% of taxable income. However, to the extent the Company utilizes its NOL carryforwards in the future, the tax years in which the attribute was generated may still be adjusted upon examination by the Internal Revenue Service or state tax authorities of the future period tax return in which the attribute is utilized. The Company also has federal research and development tax credit carryforwards of approximately $0.2 million which begin to expire in 2027. As of December 31, 2019 and 2018, the Company had net operating loss carryforwards for state income tax purposes of approximately $26.1 million and $17.4 million, respectively, which can be carried forward for twenty years and begin to expire in 2029. The Company files income tax returns in the U.S. federal jurisdiction as well as California and local jurisdictions and is subject to examination by those taxing authorities. The Company’s federal income tax returns for the years beginning in 2016 remain subject to examination. The Company’s state and local income tax returns for the years beginning in 2015 remain subject to examination. No tax audits were initiated during 2019 or 2018. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2019 and 2018. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the statements of operations.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 – Commitments and Contingencies Litigations Claims and Assessments In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. On September 21, 2018, ATSCO, Inc., filed a complaint with the Superior Court seeking payment of $809,520 plus legal costs for disputed invoices to the Company dated from 2015 to June 30, 2018. The Company had entered into a Services and Material Supply Agreement (“Agreement”), dated March 4, 2016 for ATSCO to supply porcine and bovine tissue. The Company is disputing the amount owed and that the Agreement called for a fixed monthly fee regardless of whether tissue was delivered to the Company. On January 18, 2019, the Orange County Superior Court granted a Right to Attach Order and Order for Issuance of Writ of Attachment in the amount of $810,055. We contend at least $188,000 of the ATSCO claim relates to a wholly separate company, and over $500,000 of the claim is attributable to invoices sent without delivery of any tissue to the Company. The Company also believes it has numerous defenses and rights of setoff including without limitation: that ATSCO had an obligation to mitigate claimed damages, particularly when they were not delivering tissues; $188,000 of the amount that ATSCO is seeking are for invoices to Hancock Jaffe Laboratory Aesthetics, Inc. (in which the Company owns a minority interest of 28% and is not the obligation of the Company; the Company has a right of setoff against any amounts owed to ATSCO for 120,000 shares of the Company’s stock transferred to ATSCO’s principal and owner; the yields of the materials delivered by ATSCO to the Company was inferior; and the Agreement was constructively terminated. On March 26, 2019, ATSCO filed a First Amended Complaint with the Superior Court increasing its claim to $1,606,820 plus incidental damages and interest, on the basis of an alleged additional oral promise not alleged in its original Complaint. The Company recently deposed ATSCO’s sole owner and principal and believes that the merits of its key defenses have been buttressed and supported as a result. While the Company expects and intends to continue a vigorous defense, the Company and ATSCO have recently agreed to proceed with informal settlement discussions. The Company recorded the disputed invoices in accounts payable and as of March 31, 2020, the Company believes that it has fully accrued for the outstanding claim against the Company. Proceedings in the ATSCO litigation have been delayed due to court closures as a result of the COVID-19 pandemic. The Company has entered into new supply relationships with two domestic and one international company to supply porcine and bovine tissues. On October 8, 2018, Gusrae Kaplan Nusbaum PLLC (“Gusrae”) filed a complaint with the Supreme Court of the State of New York seeking payment of $178,926 plus interest and legal costs for invoices to the Company dated from November 2016 to December 2017. In July 2016, the Company retained Gusrae to represent the Company in connection with certain specific matters. The Company believes that Gusrae has not applied all of the payments made by the Company along with billing irregularities and errors and is disputing the amount owed. The Company recorded the disputed invoices in accounts payable and as of March 31, 2019, the Company has fully accrued for the outstanding claim against the Company.	Note 9 – Commitments and Contingencies Litigations Claims and Assessments In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements. On September 21, 2018, ATSCO, Inc., filed a complaint with the Superior Court seeking payment of $809,520 plus legal costs for disputed invoices to the Company dated from 2015 to June 30, 2018. The Company had entered into a Services and Material Supply Agreement (“Agreement”), dated March 4, 2016 for ATSCO to supply porcine and bovine tissue. The Company is disputing the amount owed and that the Agreement called for a fixed monthly fee regardless of whether tissue was delivered to the Company. On January 18, 2019, the Orange County Superior Court granted a Right to Attach Order and Order for Issuance of Writ of Attachment in the amount of $810,055. We contend at least $188,000 of the ATSCO claim relates to a wholly separate company, and over $500,000 of the claim is attributable to invoices sent without delivery of any tissue to the Company. The Company also believes it has numerous defenses and rights of setoff including without limitation: that ATSCO had an obligation to mitigate claimed damages, particularly when they were not delivering tissues; $188,000 of the amount that ATSCO is seeking are for invoices to Hancock Jaffe Laboratory Aesthetics, Inc. (in which the Company owns a minority interest of 28.0%) and is not the obligation of the Company; the Company has a right of setoff against any amounts owed to ATSCO for 120,000 shares of the Company’s stock transferred to ATSCO’s principal and owner; the yields of the materials delivered by ATSCO to the Company were inferior; and the Agreement was constructively terminated. On March 26, 2019, ATSCO filed a First Amended Complaint with the Superior Court increasing its claim to $1,606,820 plus incidental damages and interest, on the basis of an alleged additional oral promise not alleged in its original Complaint. The Company recently deposed ATSCO’s sole owner and principal and believes that the merits of its key defenses have been buttressed and supported as a result. While the Company expects and intends to continue a vigorous defense, the Company and ATSCO have recently agreed to proceed with informal settlement discussions. A trial date of July 20, 2020 has been set by the court. The Company recorded the disputed invoices in accounts payable and as of December 31, 2019, the Company believes that it has fully accrued for the outstanding claims against the Company. The Company has entered into new supply relationships with one domestic and one international company to supply porcine and bovine tissues. On October 8, 2018, Gusrae Kaplan Nusbaum PLLC (“Gusrae”) filed a complaint with the Supreme Court of the State of New York seeking payment of $178,926 plus interest and legal costs for invoices to the Company dated from November 2016 to December 2017. In July 2016, the Company retained Gusrae to represent the Company in connection with certain specific matters. The Company believes that Gusrae has not applied all of the payments made by the Company along with billing irregularities and errors and is disputing the amount owed. The Company recorded the disputed invoices in accounts payable and as of December 31, 2019 and 2018, the Company has fully accrued for the outstanding claim against the Company. On May 31, 2019, the Company entered into an agreement (“Boxer Settlement Agreement”) with Allen Boxer and Donna Mason (collectively, the “Boxer Parties”) for the purposes of settling a previously disclosed dispute in which the Boxer Parties claimed to be owed fees for introducing the Company to Alexander Capital and Network 1 Securities who assisted the Company for the capital raise of the convertible notes issued in 2017 and 2018, which raised over $5.6 million in gross proceeds. Pursuant to the Boxer Settlement Agreement, the Boxer Parties agreed to a complete release of claims of fees relating to past and future capital raises and the Company agreed to issue 157,000 restricted shares of common stock and a five year warrant to purchase 150,000 shares of common stock that vested immediately with an exercise price of $6.00 per share. Employment Agreement Senior Vice President and Chief Medical Officer On July 22, 2016, the Company entered into an employment agreement with Marc H. Glickman, M.D., the Company’s Senior Vice President and Chief Medical Officer (the “Pre-existing Employment Agreement”). On July 26, 2019, the Company entered an employment agreement with Dr. Glickman (the “New Employment Agreement”) that shall supersede the terms of the Pre-existing Employment Agreement. Pursuant to the terms of the New Employment Agreement, Dr. Glickman’s base salary is $350,000 per year, subject to annual review and adjustment at the discretion of the Board. In connection with entering into the New Employment Agreement, Dr. Glickman’s existing one hundred and eighty four thousand five hundred (184,500) options (“Existing Options”) to purchase Company common stock, $0.00001 par value per share (the “Common Stock”) at ten dollars ($10.00) per share until October 1, 2026, were repriced to two dollars ($2.00) per share. This was accounted for as a modification and the excess fair value of $20,295 was expensed since the options had fully vested. Additionally, Dr. Glickman, in connection to the New Employment Agreement shall be granted stock options (“New Options”) for the right to purchase one hundred and eighty thousand (180,000) Common Stock at a price equal to two dollars ($2.00) per share exercisable until July 26, 2029, which shall vest quarterly over a three (3) year period, and shall be granted in accordance with the Hancock Jaffe 2016 Omnibus Incentive Plan (the “Option Plan”), and shall be subject to such other terms and conditions as are set forth in the Option Plan and the option agreement issued pursuant to the Option Plan. The New Options had a grant date fair value of $28,800. Pursuant to the terms of the New Employment Agreement, Dr. Glickman is an at-will employee and is entitled to severance in the event of certain terminations of his employment. In the event that Dr. Glickman’s employment is terminated by the Company without Cause (as defined in the New Employment Agreement), other than by reason of Disability (as defined in the New Employment Agreement), or he resigns for Good Reason (as defined in the New Employment Agreement), subject to his timely executing a release of claims in favor of the Company and in addition to certain other accrued benefits, Dr. Glickman is entitled to receive three months of his base salary for each year that he has been employed by the Company at the time of termination, up to a total of one year of his base salary.

Stockholders' Equity (Deficienc

Stockholders' Equity (Deficiency)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity (Deficiency)	Note 9 –Stockholders’ Equity (Deficiency Common Stock On February 7, 2019, the Company entered into an Agreement (“MZ Agreement”) with MZHCI, LLC a MZ Group Company (“MZ”) for MZ to provide investor relations advisory services. The MZ Agreement is for a term of twelve (12) months, and can be cancelled by either party at the end of six (6) months with thirty (30) days’ notice. MZ received compensation of $8,000 per month and eight-five thousand (85,000) restricted shares which vested quarterly over a year. On February 25, 2020, the Company raised $650,000 in gross proceeds through a private placement bridge offering of its common stock and warrants to purchase its common stock to certain accredited investors (the “Bridge Offering”). The Company sold an aggregate of 1,300,000 shares of common stock and warrants to purchase 1,300,000 shares of common stock in the Bridge Offering pursuant to a securities purchase agreement between the Company and each of the investors in the Bridge Offering (the “Purchase Agreement”). The warrants are exercisable for a the period commencing the date the Company’s stockholders approve either an increase in the number of the Company’s authorized shares or a reverse stock split and ending on February 25, 2025 and has an exercise price of $0.79 per share. Pursuant to the terms of the Purchase Agreement, the Company has agreed to hold a meeting of its stockholders on or prior to May 25, 2020 for the purpose of seeking approval of either an increase in the number of shares of common stock the Company is authorized to issue or a reverse split of the Company’s common stock (a “Capital Event”). Warrants On January 3, 2019, the Company entered into an Agreement (“Alere Agreement”) with Alere Financial Partners, a division of Cova Capital Partners LLC (“Alere”) for Alere to provide capital markets advisory services. The Alere Agreement is on a month to month basis that can be cancelled by either party with thirty (30) days advance notice. The Company will pay a monthly fee of $7,500 and issued to Alere five-year warrants to purchase 35,000 shares of the Company’s common stock at an exercise price of $1.59, equal to the closing price of the Company’s common stock on February 7, 2019, the date of approval by the Company’s board of directors. On June 11, 2019, both parties agreed to terminate the Alere Agreement as of June 30, 2019 and the unvested warrants as of June 30, 2019, totaling 17,500, were forfeited. In addition to the warrants issued to investors in the Bridge Offering, the Placement Agent received a warrant to purchase 82,279 shares of the Company’s common stock containing substantially the same terms as the warrant issued to investors. The Company determined that the warrants issued in connection with the Bridge Offering are derivative instruments because the Company does not have control of the obligation to obtain shareholder approval by May 25, 2020 to increase the number of authorized shares or to approve a reverse stock split. The accounting treatment of derivative financial instruments requires that the Company record the warrants as a liability at fair value and mark-to-market the instruments at fair values as of each subsequent balance sheet date. Any change in fair value is recorded as a change in the fair value of derivative liabilities for each reporting period at each balance sheet date. The fair value of the warrants was determined using a Monte Carlo simulation, incorporating observable market data and requiring judgment and estimates. The Company reassesses the classification at each balance sheet date. If the classification changes as a result of events during the period, the contract will be reclassified as of the date of the event that causes the reclassification. The Warrant derivatives were valued as of the February 25, 2020 issuance date and as of the quarter ended March 31, 2020. The value at issuance was $546,036 and was recorded as a derivative liability. At March 31, 2020, the value of the derivative liability was $199,907. The $346,129 decrease in derivative liability is reflected as a change in derivative liability in Other Income on the Condensed Statement of Operations. In valuing the derivative liability as of February 25, 2020, the Company used the $0.70 per share price of its common stock at that date, assumed a volatility of 97.1% based on the historical volatility of its common stock, the likelihood of calling a shareholder meeting and achieving shareholder approval was 90%. The following inputs and assumptions were used for the valuation of the derivative liability as of February 25, 2020 and March 31, 2020: ● The stock price of ranged from $0.70 to $0.295 and would fluctuate with the Company’s projected volatility ● The projected volatility based on the historical volatility of the Company of 97.1% and 105.4%. ● The likelihood of the Company calling a shareholder meeting and achieving shareholder approval was 90% as of February 25 and 50% as of March 31, 2020. ● A risk-free rate of 1.36% and 0.38%. ● And a discount rate of 19.5% and 28.5%. Stock Options From time to time, the Company issues options for the purchase of its common stock to employees and others. The Company recognized $116,820 and $82,720 of stock-based compensation related to stock options during the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, there was $186,367 of unrecognized stock-based compensation expense related to outstanding stock options that will be recognized over the weighted average remaining vesting period of 1.3 years. Restricted Stock Units On September 13, 2019, under the Company’s nonemployee director compensation program, Robert Gray and Matthew Jenusaitis in connection with their appointment to the Board were each granted 78,125 restricted stock units in accordance with the Option Plan, which based on the Company’s closing stock price on the grant date were valued at $0.96 per unit for an aggregate grant date value of $150,000. These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.	Note 10 – Common Stock On April 26, 2018, the Company issued 44,444 shares of common stock with an aggregate fair value of $200,000, in satisfaction of deferred salary to its Chief Medical Officer Outside the United States. On May 30, 2018, the Company’s registration statement on Form S-1 relating to its initial public offering of its common stock (the “IPO”) was declared effective by the Securities and Exchange Commission (“SEC”). The Company completed the IPO with an offering of 1,500,000 units (the “Units”) at $5.00 per unit on June 4, 2018, each consisting of one share of the Company’s common stock, par value $0.00001 per share (the “Common Stock”), and a warrant to purchase one share of common stock with an exercise price of $6.00 per share. Aggregate gross proceeds from the IPO were $7,500,000, before underwriting discounts and commissions. On June 8, 2018, the underwriters notified the Company of their exercise in full of their option to purchase an additional 225,000 Units (the “Additional Units”) to cover over-allotments. On June 12, 2018, the underwriters purchased the Additional Units at the IPO price of $5.00 per Unit, generating $1,125,000 in gross proceeds before underwriting discounts and commissions. On June 18, 2018, the Company issued 30,000 shares of common stock with an aggregate fair value of $90,000, in satisfaction of fees payable to its Medical Advisory Board and granted 160,000 shares of immediately vested common stock with an aggregate fair value of $798,400 to certain consultants. On June 18, 2018, the Company also granted 20,000 shares of common stock to a consultant with a fair value of $99,800, which per the Consulting Agreement with the consultant will vest monthly over next twelve months. However, the Company terminated the Consulting Agreement with that consultant as of December 26, 2018. Per the Agreement, the 6,137 unvested shares are to be returned to the Company by the consultant. The Company recognized $69,176 of stock-based compensation expense related to the vested shares of common stock in 2018. On May 1, 2018, Dr Broennimann entered into a Service Agreement to perform the role of Chief Medical Officer (Out of US) for a fee of $15,000 monthly provided that the Company may, at its sole option, elect to pay 25% of the monthly fee in company common stock with the number of common stock determined by dividing the 25% of the monthly fee by the closing price of the Company’s common stock on the 2nd work day of each month. On November 27, 2018, the Company elected to issue 3,334 shares of common stock for the 25% of the monthly fee for the months of October and November 2018 and on December 2, 2018, the Company elected to issue 2,005 shares of common stock for the 25% of the monthly fee for the month of December 2018. On February 7, 2019, the Company entered into an Agreement (“MZ Agreement”) with MZHCI, LLC, a MZ Group Company (“MZ”) for MZ to provide investor relations advisory services. The MZ Agreement is for a term of twelve (12) months and can be cancelled by either party at the end of six (6) months with thirty (30) days’ notice. MZ will receive compensation of $8,000 per month and eighty-five thousand (85,000) restricted shares that vest quarterly over a year, with a 6 month cliff with an aggregate fair value of $135,150 and recognized $121,079 of stock-based compensation expense related to the vested shares in 2019. On March 12, 2019, the Company raised $2,704,000 in gross proceeds, with cash offering costs of $386,724 in a private placement offering of its common stock to certain accredited investors (the “Offering”). The Company sold an aggregate of 2,329,615 shares of common stock in the Offering for a purchase price of $1.15 per share pursuant to a share purchase agreement between the Company and each of the investors in the Offering. Our CEO also participated in the Offering purchasing 18,382 shares at a price of $1.36 per share, the final bid price of our common stock as reported on The Nasdaq Capital Market on the date of the Offering. On April 18, 2019, 6,137 unvested shares were returned to the Company by a consultant as a result of the December 26, 2018 termination of such consultant’s consulting agreement. On May 31, 2019, the Company issued 157,000 restricted shares of common stock to the Boxer Parties pursuant to the Boxer Settlement Agreement valued at $298,300 or $1.90 per share, the closing price of the Company’s common stock on the date the shares were issued. On June 14, 2019, the Company completed a public offering of 3,615,622 shares of its common stock at a price to the public of $1.07 per share, for total gross proceeds of $3,868,716 (the “Public Offering”), with cash offering costs of $549,060. The shares were offered pursuant to a registration statement that was declared effective on June 11, 2019. On November 5, 2019, the Company issued 9,728 restricted shares of common stock to Dr. Francis Duhay, our director for the 9,728 restricted stock units that were granted on November 27, 2018 at a fair value of $19,164 for compensation as our director and that vested on November 5, 2019.

Warrants

Warrants	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Warrants	Note 11 - Warrants On January 3, 2019, the Company entered into an Agreement (“Alere Agreement”) with Alere Financial Partners, a division of Cova Capital Partners LLC (“Alere”), for Alere to provide capital markets advisory services. The Alere Agreement was on a month to month basis that could be cancelled by either party with thirty (30) days advance notice. The Company paid a monthly fee of $7,500 and issued to Alere five-year warrants to purchase 35,000 shares of the Company’s common stock at an exercise price of $1.59, equal to the closing price of the Company’s common stock on February 7, 2019, the date of approval by the Company’s board of directors (the “Board”). The warrants had a grant date fair value of $14,000 using the Black-Scholes pricing model, with the following assumptions used: stock price of $1.59, risk free interest rate of 2.46%, expected term of 2.8 years, volatility of 34.4% and an annual rate of quarterly dividends of 0%. The warrants vested monthly equally over a 12 month period provided that the Alere Agreement remained in effect. On June 11, 2019, both parties agreed to terminate the Alere Agreement as of June 30, 2019 and the unvested warrants as of June 30, 2019 totaling 17,500 were forfeited with a fair value of $7,000. The net charge to the statement of operations for the year ended 2019 was $7,000. The placement agent for the Offering on March 12, 2019 received a warrant to purchase such number of shares of the Company’s common stock equal to 8% of the total shares of common stock sold in the Offering or 188,108 shares. Such warrant is exercisable for a period of five years from the date of issuance and has an exercise price of $1.50 per share. On May 31, 2019, the Company issued a five-year warrant to purchase 150,000 shares of common stock pursuant to the Boxer Settlement Agreement that vested immediately with an exercise price of $6.00 per share to the Boxer Parties. The warrants had a grant date fair value of $3,000 using the Black-Scholes pricing model, with the following assumptions used: stock price of $1.90, risk free interest rate of 1.93%, expected term of 2.5 years, volatility of 35.1% and an annual rate of quarterly dividends of 0%. On May 31, 2019, the Company issued a five-year warrant to purchase 50,000 shares of common stock that vested immediately with an exercise price of $2.00 to DFC Advisory Services LLC, D.B.A. Tailwinds Research Group, LLC (“Tailwinds”) to provide digital marketing services. The warrants had a grant date fair value of $20,500 using the Black-Scholes pricing model, with the following assumptions used: stock price of $1.90, risk free interest rate of 1.93%, expected term of 2.5 years, volatility of 35.1% and an annual rate of quarterly dividends of 0%. The placement agent for the Public Offering on June 14, 2019 received a warrant to purchase such number of shares of the Company’s common stock equal to 5% of the total shares of common stock sold in the Public Offering or 180,781 shares. Such warrant is exercisable for a period from December 8, 2019 through June 11, 2024 and has an exercise price of $1.284 per share. A summary of warrant activity during the years ended December 31, 2019 and 2018 is presented below: Series A Preferred Stock Common Stock Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, 100,570 $ 5.00 371,216 12.00 Issued 3,292,443 6.09 Exercised Cancelled - - - - Amendment of placement agent warrants [1] (100,570 ) 5.00 116,912 4.30 Outstanding, - $ - - $ - 3,780,571 $ 5.48 4.1 $ - Issued - - - 603,889 2.60 Exercised - - - - - Cancelled - - - (17,500 ) 1.59 Outstanding, - $ - - $ - 4,366,960 $ 5.10 3.3 $ - Exercisable, - $ - - $ - 4,349,460 $ 5.11 3.3 $ - [1] In connection with the IPO, placement agent warrants for the purchase of Series A Preferred Stock were amended such that the warrants became exercisable for the number of common stock that would have been issued upon the exercise of the Series A warrant and subsequent conversion to common stock upon the consummation of the IPO. The exercise price was amended to the price equal to the total proceeds that would have been required upon the exercise of the original warrant, divided by the amended number of warrant shares. The amendment was accounted for as a modification of a stock award. The Company determined that there was no incremental increase in the fair value for the amendment of the award and accordingly there was no charge to the statement of operations for the years ended December 31, 2018. A summary of outstanding and exercisable warrants as of December 31, 2019 is presented below: Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 12.00 Common Stock 183,969 3.5 183,969 $ 6.25 Common Stock 75,000 3.4 75,000 $ 6.00 Common Stock 1,875,000 3.5 1,875,000 $ 4.99 Common Stock 100,000 3.5 100,000 $ 4.62 Common Stock 138,392 2.9 138,392 $ 4.30 Common Stock 116,912 1.1 116,912 $ 4.20 Common Stock 1,441,298 2.8 1,441,298 $ 2.00 Common Stock 50,000 4.4 50,000 $ 1.59 Common Stock 17,500 4.0 - $ 1.50 Common Stock 188,108 4.2 188,108 $ 1.28 Common Stock 180,781 4.4 180,781 4,366,960 4,349,460

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	Note 12 – Stock Based Compensation Omnibus Incentive Plan On November 21, 2016, the board of directors approved the Company’s 2016 Omnibus Incentive Plan, which enables the Company to grant stock options, stock appreciation rights, restricted stock, restricted stock units, unrestricted stock, other share based awards and cash awards to associates, directors, consultants, and advisors of the Company and its affiliates, and to improve the ability of the Company to attract, retain, and motivate individuals upon whom the Company’s sustained growth and financial success depend, by providing such persons with an opportunity to acquire or increase their proprietary interest in the Company. Stock options granted under the 2016 Plan may be non-qualified stock options or incentive stock options, within the meaning of Section 422(b) of the Internal Revenue Code of 1986, except that stock options granted to outside directors and any consultants or advisers providing services to the Company or an affiliate shall in all cases be non-qualified stock options. The option price must be at least 100% of the fair market value on the date of grant and if issued to a 10% or greater shareholder must be 110% of the fair market value on the date of the grant. The 2016 Plan is to be administered by the Board, which shall have discretion over the awards and grants thereunder. No awards may be issued after November 21, 2026. On December 11, 2017 the board of directors approved an amendment to the 2016 Omnibus Incentive Plan, whereby the number of common shares reserved for issuance under the plan was increased from 1,650,000 to 2,500,000. On April 26, 2018, our board of directors and our stockholders adopted and approved the Amended and Restated 2016 Omnibus Incentive Plan (the “2016 Plan”), whereby the number of common shares reserved for issuance under the plan was increased from 2,500,000 to 4,500,000, plus an annual increase on each anniversary of April 26, 2018 equal to 3% of the total issued and outstanding shares of our common stock as of such anniversary (or such lesser number of shares as may be determined by our board of directors). Stock Options On February 7, 2019, in connection with her Employment Agreement, the Board approved the grant in accordance with the Hancock Jaffe 2016 Omnibus Incentive Plan (the “Option Plan”) of 150,000 non-qualified stock options for the purchase shares of the Company’s common stock at an exercise price of $1.59 to H. Chris Sarner, our Vice President Regulatory Affairs and Quality Assurances. The exercise price was equal to the closing price of our common stock on the date that the Board approved the option grant. The options have a ten-year term and 50,000 of the options will vest on the first anniversary of Ms. Sarner’s employment with the Company, and the remaining 100,000 options will vest on a quarterly basis over the following two-year period. The options had grant date fair value of $0.58 per share for an aggregate grant date fair value of $87,000, using the Black Scholes method with the following assumptions used: stock price of $1.59, risk-free interest rate of 2.47%, volatility of 36.3%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. Ms. Sarner resigned her employment with the Company effective December 2, 2019 prior to any options vesting. On February 7, 2019, the Board approved the grant in accordance with the Option Plan of 30,000 non-qualified stock options to purchase shares of the Company’s common stock to H. Jorge Ulloa as compensation for services provided as the Company’s Primary Investigator for the first-in-human trials of our VenoValve in Colombia in February and April 2019. The stock options were granted at an exercise price of $1.59, equal to the closing price of our common stock on the date that the Board approved the option grant. The options vest monthly over a one (1) year period. The options had grant date fair value of $0.58 per share for an aggregate grant date fair value of $17,400, using the Black Scholes method with the following assumptions used: stock price of $1.59, risk-free interest rate of 2.47%, volatility of 36.1%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On January 7, 2019, Dr. Peter Pappas agreed to join the Company’s Medical Advisory Board for a term of two years. The Board approved in accordance with the Option Plan the grant on March 6, 2019 of 20,000 non-qualified options to purchase shares of the Company’s common stock to Dr. Pappas as compensation. The stock options were granted at an exercise price of $1.38, equal to the closing price of our common stock on the date that the Board approved the option grant. The options will vest monthly in twenty-four (24) equal installments for each month that he remains a member of the Company’s Medical Advisory Board. The options had grant date fair value of $0.50 per share for an aggregate grant date fair value of $10,000, using the Black Scholes method with the following assumptions used: stock price of $1.38, risk-free interest rate of 2.50%, volatility of 35.9%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On July 3, 2019, in connection with his Employment Agreement dated June 24, 2019, the Board approved the grant in accordance with the Option Plan of 115,000 non-qualified stock options for the purchase of shares of common stock at an exercise price of $2.00 to Brian Roselauf, our Director of Research and Development. The options have a ten-year term and 38,333 of the options will vest on the first anniversary of Mr. Roselauf’s employment with the Company, and the remaining 76,667 options will vest on a quarterly basis over the following two-year period. The options had grant date fair value of $0.15 per share for an aggregate grant date fair value of $17,250, using the Black Scholes method with the following assumptions used: stock price of $1.02, risk-free interest rate of 1.76%, volatility of 35.9%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On July 3, 2019, the Company granted in accordance with the Option Plan non-qualified stock options for the purchase of an aggregate of 40,000 shares of common stock at an exercise price of $2.00 to two members of its Medical Advisory Board. The options have a ten-year term and vest monthly over two years. The options had grant date value of $0.15 per share for an aggregate grant date value of $6,000, using the Black Scholes method with the following assumptions used: stock price of $1.02, risk-free interest rate of 1.76%, volatility of 35.9%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On July 3, 2019, the Company granted in accordance with the Option Plan non-qualified stock options for the purchase of an aggregate of 60,000 shares of common stock at an exercise price of $2.00 to three key employees: Araceli Palacios, Maria Ruiz and Lydia Sepulveda. The options have a ten-year term and vest quarterly over three years. The options had grant date value of $0.15 per share for an aggregate grant date value of $9,000, using the Black Scholes method with the following assumptions used: stock price of $1.02, risk-free interest rate of 1.76%, volatility of 35.9%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On July 22, 2016, the Company entered into an employment agreement with Marc H. Glickman, M.D., the Company’s Senior Vice President and Chief Medical Officer (the “Pre-existing Employment Agreement”). On July 26, 2019, the Company entered an employment agreement with Dr. Glickman (the “New Employment Agreement”) that superseded the terms of the Pre-existing Employment Agreement. In connection with entering into the New Employment Agreement, Dr. Glickman’s existing 184,500 options (“Existing Options”) to purchase Company common stock at $10.00 per share until October 1, 2026 that were granted in connection with his Pre-existing Employment Agreement, were repriced to $2.00 per share. The Existing Options had the repriced date fair value of $0.11 per share for an aggregate grant date fair value of $20,295 using the Black Scholes method with the following assumptions used: stock price of $1.05, risk-free interest rate of 1.84%, volatility of 36.7%, annual rate of quarterly dividends of 0%, and a contractual term of 3.6 years. The repricing of his Existing Options was accounted for as a modification and the excess fair value of $20,295 was expensed since the options had fully vested Additionally, Dr. Glickman, in connection to the New Employment Agreement was granted in accordance with the Option Plan stock options (“New Options”) to purchase 180,000 common stock at a price equal to $2.00 per share exercisable until July 26, 2029, which vest quarterly over a three (3) year period. The New Options had a grant date fair value of $0.16 per share for an aggregate grant date fair value of $28,800, using the Black Scholes method with the following assumptions used: stock price of $1.05, risk-free interest rate of 1.86%, volatility of 35.7%, annual rate of quarterly dividends of 0%, and a contractual term of 5.3 years. On September 13, 2019, u nder the Company’s A summary of the option activity during the years ended December 31, 2019 and 2018 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2018 1,422,000 $ 10.16 Granted 1,520,207 4.46 Forfeited (146,500 ) 10.00 Outstanding, December 31, 2018 2,795,707 $ 7.07 9.0 $ - Granted 715,000 1.88 Forfeited (1,018,500 ) 8.42 Outstanding, December 31, 2019 2,492,207 $ 4.44 8.6 $ - Exercisable, December 31, 2019 1,702,520 $ 5.28 8.5 $ - A summary of outstanding and exercisable options and Restricted Stock units as of December 31, 2019 is presented below: Options Outstanding Options Exercisable Exercise Price Exercisable Into Outstanding Number of Weighted Average Remaining Life In Years Exercisable Number of Options $ 12.00 Common Stock 120,000 7.7 120,000 $ 10.00 Common Stock 146,500 6.8 146,500 $ 7.00 Common Stock 6,000 7.9 6,000 $ 4.99 Common Stock 1,080,207 8.7 972,186 $ 4.93 Common Stock 80,000 8.5 60,000 $ 2.98 Common Stock 150,000 8.5 62,500 $ 2.90 Common Stock 30,000 8.9 30,000 $ 2.57 Common Stock 130,000 8.9 50,000 $ 2.00 Common Stock 699,500 8.9 222,834 $ 1.59 Common Stock 30,000 9.1 25,000 $ 1.38 Common Stock 20,000 9.2 7,500 Total 2,492,207 1,702,520 The Company recognized stock-based compensation related to stock options and restricted stock units of $492,084 and $864,626 during the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, there was $517,806 of unrecognized stock-based compensation expense related to outstanding stock options and restricted stock units that will be recognized over the weighted average remaining vesting period of 1.8 years. The employment of William Abbott, our prior Chief Financial Officer was terminated effective July 20, 2018. Pursuant to the provisions of the 2016 Omnibus Incentive Plan and terms and conditions of his stock option Award Agreement, the non-exercisable portion of his option grant or 14,649 expired upon his termination and the exercisable portion or 131,851 options remained exercisable for 90 days following his termination. The prior Chief Financial Officer failed to exercise his exercisable options within the 90 day period and they were forfeited as of October 18, 2018. Susan Montoya, our Senior Vice President of Operations and Quality Assurance/Regulatory Affairs resigned as of November 15, 2018 from the Company. Pursuant to the provisions of the 2016 Omnibus Incentive Plan and terms and conditions of her stock option Award Agreement, the exercisable portion or 818,500 options remained exercisable for 90 days following her resignation date. Ms. Montoya failed to exercise her exercisable options within the 90 day period and they were forfeited as of February 13, 2019. Restricted Stock Units In April 2019, Mr. Marcus Robins, a Director on the Board passed away. Per his restricted stock unit Award Agreement, upon his death, 29,183 units representing the non-vested portion of his restricted stock units were forfeited. On September 13, 2019, u nder the Company’s Restricted Stock Units Exercisable Grant Date Exercisable Into Outstanding Number of Units Weighted Average Remaining Life In Years 11/27/2018 Common Stock 38,910 1.8 9/13/2019 Common Stock 156,250 2.7 Total 195,160

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Note 13 – Related Party Transactions Contract & Research Revenue – Related Party During the years ended December 31, 2019 and 2018, the Company recognized $0.0 and $70,400, respectively of revenue for contract research services provided pursuant to a Development and Manufacturing Agreement with HJLA dated April 1, 2016.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 10 – Subsequent Events On April 12, 2020 the Company obtained a loan under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, in the amount of $312,700. As drafted, the note bears interest at 1% per annum and is payable with interest on April 12, 2022. On April 24, 2020, the Company entered into a Securities Purchase Agreement (the “April 2020 Purchase Agreement”) with certain investors for the purpose of raising approximately $1.0 million in gross proceeds for the Company. Pursuant to the terms of the April 2020 Purchase Agreement, the Company agreed to sell, in a registered direct offering, an aggregate of 1,886,793 shares of the Company’s common stock, at a purchase price of $0.405 per share, and in a concurrent private placement, warrants to purchase up to 1,886,793 shares of common stock, at a purchase price of $0.125 per warrant, for a combined purchase price per share and warrant of $0.53. The warrants are exercisable immediately on the date of issuance at an exercise price of $0.405 per share and will expire five years following the date of issuance. The closing of the sales of these securities under the Purchase Agreement occurred on April 28, 2020. Net proceeds to the Company from the transactions, after deducting the Placement Agent’s fees and expenses but before paying the Company’s estimated offering expenses, and excluding the proceeds, if any, from the exercise of the warrants, were $825,786. On June 1, 2020, the Company entered into a Securities Purchase Agreement (the “June 2020 Purchase Agreement”) with certain investors for the purpose of raising approximately $1,333,000 million in gross proceeds for the Company. Pursuant to the terms of the June 2020 Purchase Agreement, the Company agreed to sell, in a registered direct offering, an aggregate of 2,930,402 shares of the Company’s common stock at a purchase price of $0.33 per share, and in a concurrent private placement, warrants to purchase up to 2,930,402 shares of common stock at a purchase price of $0.125 per warrant, for a combined purchase price per share and warrant of $0.455. The warrants are exercisable immediately on the date of issuance at an exercise price of $0.33 per share and will expire five years following the date of issuance. The closing of the sales of these securities under the June 2020 Purchase Agreement occurred on June 3, 2020. Net proceeds to the Company from the transactions, after deducting the Placement Agent’s fees and expenses but before paying the Company’s estimated offering expenses, and excluding the proceeds, if any, from the exercise of the warrants, were $1,161,667. On July 9, 2020, the Company was served with a civil complaint filed in the Superior Court for the State of California, County of Orange by a former employee, Robert Rankin, who resigned his employment on or about March 30, 2020. The case is entitled Rankin v. Hancock Jaffe Laboratories, Inc. et al. inter alia	Note 14 – Subsequent Events On February 25, 2020, the Company raised $650,000 in gross proceeds through a private placement bridge offering of its common stock and warrants to purchase its common stock to certain accredited investors (the “Bridge Offering”). The Company sold an aggregate of 1,300,000 shares of common stock and warrants to purchase 1,300,000 shares of common stock at an exercise price per share equal to $0.79 in the Bridge Offering pursuant to a securities purchase agreement between the Company and each of the investors in the Bridge Offering. The Company engaged Spartan Capital Securities, LLC, a FINRA-member as the exclusive placement agent for the Bridge Offering and to pay a fee in cash equal to 10% of the aggregate gross proceeds of the Bridge Offering and a warrant to purchase 82,279 shares of the Company’s common stock containing substantially the same terms as the warrant issued to investors in the Bridge Offering.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed financial statements of the Company as of March 31, 2020 and December 31, 2019, and for the three months ended March 31, 2020 and 2019. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the operating results for the full year. These unaudited condensed financial statements should be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2019 included in the Company’s Form 10-K filed with the SEC on March 18, 2020. The condensed balance sheet as of December 31, 2019 has been derived from the Company’s audited financial statements.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Significant estimates and assumptions include the valuation allowance related to the Company’s deferred tax assets, and the valuation of warrants and derivative liabilities.	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Significant estimates and assumptions include the valuation allowance related to the Company’s deferred tax assets, and the valuation of warrants and derivative liabilities.
Investments		Investments Equity investments over which the Company exercises significant influence, but does not control, are accounted for using the equity method, whereby investment accounts are increased (decreased) for the Company’s proportionate share of income (losses), but investment accounts are not reduced below zero. The Company holds a 28.0% ownership investment, consisting of founders’ shares acquired at nominal cost, in HJLA. To date, HJLA has recorded cumulative losses. Since the Company’s investment is recorded at $0, the Company has not recorded its proportionate share of HJLA’s losses. If HJLA reports net income in future years, the Company will apply the equity method only after its share of HJLA’s net income equals its share of net losses previously incurred.
Property and Equipment, Net		Property and Equipment, Net Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives, which range from 5 to 7 years. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures, which extend the economic life are capitalized. When assets are retired, or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized.
Impairment of Long-lived Assets		Impairment of Long-lived Assets The Company reviews for the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. FASB ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Quoted prices available in active markets for identical assets or liabilities trading in active markets. Level 2 Observable inputs other than quoted prices included in Level 1, such as quotable prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar valuation techniques that use significant unobservable inputs. Financial instruments, including accounts receivable and accounts payable are carried at cost, which management believes approximates fair value due to the short-term nature of these instruments. The Company’s other financial instruments include notes payable, the carrying value of which approximates fair value, as the notes bear terms and conditions comparable to market for obligations with similar terms and maturities. Derivative liabilities are accounted for at fair value on a recurring basis. The fair value of derivative liabilities as of March 31, 2020, by level within the fair value hierarchy appears below: Description: Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liabilities – Common Stock Warrants $ 199,907 The following table sets forth a summary of the changes in the fair value of Level 3 derivative liabilities that are measured at fair value on a recurring basis: Derivative Liabilities Balance – January 1, 2020 $ - Derivative liabilities associated with the issuance of common stock warrants 513,534 Derivative liabilities associated with the issuance of placement agent warrants 32,502 Change in fair value of derivative liabilities (346,129 ) Balance - March 31, 2020 $ 199,907
Derivative Liabilities	Derivative Liabilities On February 25, 2020 in connection with a private placement of its securities (Note 9), the Company issued warrants to purchase 1,282,279 shares of its common stock. The Company determined these warrants are derivative financial instruments. Derivative financial instruments are recorded as a liability at fair value and are marked-to-market as of each balance sheet date. The change in fair value at each balance sheet date is recorded as a change in the fair value of derivative liabilities on the statement of operations for each reporting period. The fair value of the derivative liabilities was determined using a Monte Carlo simulation, incorporating observable market data and requiring judgment and estimates. The Company reassesses the classification of the financial instruments at each balance sheet date. If the classification changes as a result of events during the period, the financial instrument is marked to market and reclassified as of the date of the event that caused the reclassification. The Company recorded a gain on the change in fair value of derivative liabilities of $346,129 during the quarter ended March 31, 2020.	Derivative Liabilities Derivative financial instruments are recorded as a liability at fair value and are marked-to-market as of each balance sheet date. The change in fair value at each balance sheet date is recorded as a change in the fair value of derivative liabilities on the statement of operations for each reporting period. The fair value of the derivative liabilities was determined using a Monte Carlo simulation, incorporating observable market data and requiring judgment and estimates. The Company reassesses the classification of the financial instruments at each balance sheet date. If the classification changes as a result of events during the period, the financial instrument is marked to market and reclassified as of the date of the event that caused the reclassification. On June 4, 2018, in connection with the Company’s IPO, all of its previously issued convertible notes were converted and paid in full and the embedded conversion options and warrants no longer qualified as derivatives; accordingly, the derivative liabilities were remeasured to fair value on June 4, 2018 and the fair value of derivative liabilities of $3,594,002 was reclassified to additional paid in capital. The Company recorded a gain and a loss on the change in fair value of derivative liabilities of $0.0 and $191,656 during the years ended December 31, 2019 and 2018, respectively.
Net Loss Per Share	Net Loss per Share The Company computes basic and diluted loss per share by dividing net loss attributable to common stockholders by the weighted average number of common stock outstanding during the period. Basic and diluted net loss per common share are the same since the inclusion of common stock issuable pursuant to the exercise of warrants and options, would have been anti-dilutive. The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of March 31, 2020 and 2019: March 31, 2020 2019 Shares of common stock issuable upon exercise of warrants 5,749,239 4,003,679 Shares of common stock issuable upon exercise of options 2,417,207 1,182,624 Potentially dilutive common stock equivalents excluded from diluted net loss per share 8,166,446 5,186,303	Net Loss per Share The Company computes basic and diluted loss per share by dividing net loss attributable to common stockholders by the weighted average number of common stock outstanding during the period. Net loss income attributable to common stockholders consists of net loss, adjusted for the convertible preferred stock deemed dividend resulting from the 8% cumulative dividend on the Preferred Stock. Basic and diluted net loss per common share are the same since the inclusion of common stock issuable pursuant to the exercise of warrants and options, plus the conversion of preferred stock or convertible notes, in the calculation of diluted net loss per common shares would have been anti-dilutive. The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: For the Years Ended December 31, 2019 2018 Net loss $ (7,625,397 ) $ (13,042,709 ) Deemed dividend to Series A and B preferred stockholders - (3,310,001 ) Net loss attributable to common stockholders $ (7,625,397 ) $ (16,352,710 ) The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of December 31, 2019 and 2018: December 31, 2019 2018 Shares of common stock issuable upon exercise of warrants 4,366,960 3,780,571 Shares of common stock issuable upon exercise of options and restricted stock units 2,687,367 2,883,256 Potentially dilutive common stock equivalents excluded from diluted net loss per share 7,054,327 6,663,827
Revenue Recognition		Revenue Recognition In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-08, “Revenue from Contracts with Customers - Principal versus Agent Considerations”, in April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing” and in May 9, 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606)”, or ASU 2016-12. This update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue From Contracts with Customers which is not yet effective. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In July 2015, the FASB deferred the effective date of ASU 2014-09 until annual and interim periods beginning on or after December 15, 2017. It has replaced most existing revenue recognition guidance under U.S. GAAP. The ASU may be applied retrospectively to historical periods presented or as a cumulative-effect adjustment as of the date of adoption. The Company adopted Topic 606 using a modified retrospective approach and was applied prospectively in the Company’s financial statements from January 1, 2018 forward. Revenues under Topic 606 are required to be recognized either at a “point in time” or “over time”, depending on the facts and circumstances of the arrangement, and are evaluated using a five-step model. The adoption of Topic 606 did not have a material impact on the Company’s financial statements, at initial implementation nor will it have a material impact on an ongoing basis. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The following table summarizes the Company’s revenue recognized in the accompanying statements of operations: For the Years Ended December 31, 2019 2018 Royalty income 31,243 116,152 Contract research - related party - 70,400 Total Revenues $ 31,243 $ 186,552 Revenue from sales of products is recognized at the point where the customer obtains control of the goods and the Company satisfies its performance obligation, which generally is at the time the product is shipped to the customer. Royalty revenue, which is based on resales of ProCol Vascular Bioprosthesis to third-parties, will be recorded when the third-party sale occurs and the performance obligation has been satisfied. Contract research and development revenue is recognized over time using an input model, based on labor hours incurred to perform the research services, since labor hours incurred over time is thought to best reflect the transfer of service. Information on Remaining Performance Obligations and Revenue Recognized from Past Performance Information about remaining performance obligations pertaining to contracts that have an original expected duration of one year or less is not disclosed. The transaction price allocated to remaining unsatisfied or partially unsatisfied performance obligations with an original expected duration exceeding one year was not material at December 31, 2019. Contract Balances The timing of our revenue recognition may differ from the timing of payment by our customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, deferred revenue is recorded until the performance obligations are satisfied. The Company had deferred revenue of $33,000 and $33,000 as of December 31, 2019 and 2018, respectively, related to cash received in advance for contract research and development services.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur.	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur.
Concentrations	Concentrations The Company maintains cash with major financial institutions. Cash held in United States bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 at each institution. There were aggregate uninsured cash balances of $1,280,186 and $1,867,286 as of March 31, 2020 and December 31, 2019, respectively. For the three months ended March 31, 2019, all of the Company’s revenues were from royalties as a result of the three-year Post-Acquisition Supply Agreement with LeMaitre Vascular, Inc. that was effective from March 18, 2016 to March 18, 2019. The Company did not have any similar revenue in the three months ended March 31, 2020.	Concentrations The Company maintains cash with major financial institutions. Cash held in United States bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 at each institution. There were aggregate uninsured cash balances of $1,867,286 and $2,490,645 as of December 31, 2019 and 2018, respectively. During the year ended December 31, 2019, 100% of the Company’s revenues were from royalties earned from the sale of product by LeMaitre. The three-year Post-Acquisition Supply Agreement from which the Company earned royalty from the sale of product by LeMaitre ended on March 18, 2019. During the year ended December 31, 2018, 62% of the Company’s revenues were from royalties earned from the sale of product by LeMaitre and 38% were from contract research revenue related to research and development services performed pursuant to the HJLA Agreement.
Subsequent Events	Subsequent Events The Company evaluated events that have occurred after the balance sheet date through the date the financial statements were issued. Based upon the evaluation and transactions, the Company did not identify any other subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 10 - Subsequent Events.	Subsequent Events The Company evaluated events that have occurred after the balance sheet date through the date the financial statements were issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 14 to the Financial Statements - Subsequent Events.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019-12,Simplifying the Accounting for Income Taxes, which is intended to simplify various aspects of the income tax accounting guidance, including requirements such as tax basis step-up in goodwill obtained in a transaction that is not a business combination, ownership changes in investments, and interim-period accounting for enacted changes in tax law. ASU 2019-12 is effective for public business entities for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years, and early adoption is permitted. We are currently evaluating the impact that this guidance will have on our condensed financial statements.	Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018. As a result of the new standard, all of our leases greater than one year in duration will be recognized in our Balance Sheets as both operating lease liabilities and right-of-use assets upon adoption of the standard. We adopted the standard using the prospective approach. Upon adoption on January 1, 2019, we recorded approximately $1.1 million in right-of-use assets and operating lease liabilities in our Balance Sheets. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes,

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Fair Value of Derivative Liabilities	The fair value of derivative liabilities as of March 31, 2020, by level within the fair value hierarchy appears below: Description: Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liabilities – Common Stock Warrants $ 199,907
Schedule of Fair Value of Level 3 Derivative Liabilities on Fair Value of Recurring Basic	The following table sets forth a summary of the changes in the fair value of Level 3 derivative liabilities that are measured at fair value on a recurring basis: Derivative Liabilities Balance – January 1, 2020 $ - Derivative liabilities associated with the issuance of common stock warrants 513,534 Derivative liabilities associated with the issuance of placement agent warrants 32,502 Change in fair value of derivative liabilities (346,129 ) Balance - March 31, 2020 $ 199,907
Summary of Potentially Dilutive Common Stock Equivalents	The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of March 31, 2020 and 2019: March 31, 2020 2019 Shares of common stock issuable upon exercise of warrants 5,749,239 4,003,679 Shares of common stock issuable upon exercise of options 2,417,207 1,182,624 Potentially dilutive common stock equivalents excluded from diluted net loss per share 8,166,446 5,186,303	The following table summarizes the number of potentially dilutive common stock equivalents excluded from the calculation of diluted net loss per common share as of December 31, 2019 and 2018: December 31, 2019 2018 Shares of common stock issuable upon exercise of warrants 4,366,960 3,780,571 Shares of common stock issuable upon exercise of options and restricted stock units 2,687,367 2,883,256 Potentially dilutive common stock equivalents excluded from diluted net loss per share 7,054,327 6,663,827
Schedule of Basic and Diluted Loss Per Common Share		The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: For the Years Ended December 31, 2019 2018 Net loss $ (7,625,397 ) $ (13,042,709 ) Deemed dividend to Series A and B preferred stockholders - (3,310,001 ) Net loss attributable to common stockholders $ (7,625,397 ) $ (16,352,710 )
Schedule of Revenue Recognized		The following table summarizes the Company’s revenue recognized in the accompanying statements of operations: For the Years Ended December 31, 2019 2018 Royalty income 31,243 116,152 Contract research - related party - 70,400 Total Revenues $ 31,243 $ 186,552

Restricted Cash (Tables)

Restricted Cash (Tables)	3 Months Ended
	Mar. 31, 2020
Cash and Cash Equivalents [Abstract]
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts shown in the statement of cash flows. As of March 31, 2020 2019 Cash and cash equivalents $ 720,131 $ 2,752,511 Restricted cash 810,055 810,055 Total cash, cash equivalents, and restricted cash in the balance sheets $ 1,530,186 $ 3,562,566

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	As of March 31, 2020 and December 31, 2019, property and equipment consist of the following: March 31, December 31, 2020 2019 Laboratory equipment $ 214,838 $ 214,838 Furniture and fixtures 93,417 93,417 Computer software and equipment 51,721 50,403 Leasehold improvements 158,092 158,092 Construction Work in Progress – Software 220,384 220,384 738,452 737,134 Less: accumulated depreciation (412,783 ) (393,107 ) Property and equipment, net $ 329,664 $ 344,027	As of December 31, 2019 and 2018, property and equipment consist of the following: December 31, 2019 2018 Laboratory equipment $ 214,838 $ 94,905 Furniture and fixtures 93,417 93,417 Computer equipment 50,403 26,830 Leasehold improvements 158,092 158,092 Software 220,384 - Total property and equipment 737,134 373,244 Less: accumulated depreciation (393,107 ) (347,091 ) Property and equipment, net $ 344,027 $ 26,153

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liability (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Schedule of Operating Lease Cost	Our operating lease cost is as follows: For the Three Months Ended March 31, For the Three Months Ended March 31, 2020 2019 Operating lease cost $ 85,492 $ 84,492	Our operating lease cost is as follows: For the Year Ended Operating lease cost $ 341,966
Schedule of Supplemental Cash Flow Information Related to Operating Lease	Supplemental cash flow information related to our operating lease is as follows: For the Three Months Ended March 31, For the Three Months Ended March 31, 2020 2019 Operating Cash Flow Information: Cash paid for amounts in the measurement of lease liabilities $ 85,416 $ 82,929	Supplemental cash flow information related to our operating lease is as follows: For the Year Ended Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 334,203
Schedule of Operating Remaining Lease Term and Discount Rate	Remaining lease term and discount rate for our operating lease is as follows: March 31, 2020 Remaining lease term 2.5 years Discount rate 8.5 %	Remaining lease term and discount rate for our operating lease is as follows: December 31, 2019 Remaining lease term 2.7 years Discount rate 8.5 %
Schedule of Maturity of Lease Liability	Maturity of our lease liabilities by fiscal year for our operating lease is as follows: Nine months ended December 31, 2020 $ 258,813 Year ended December 31, 2021 354,561 Year Ended December 31, 2022 271,854 Total $ 885,228 Less: Imputed Interest (94,905 ) Present value of our lease liability $ 790,323	Maturity of our lease liabilities by fiscal year for our operating lease is as follows: Year ended December 31, 2020 344,229 Year ended December 31, 2021 354,561 Year ended December 31, 2022 271,854 Total $ 970,644 Less: Imputed interest (114,011 ) Present value of our lease liability $ 856,633

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	As of December 31, 2019 and 2018, the Company’s intangible asset consisted of the following: December 31, 2019 2018 Patent $ - $ 1,100,000 Less: accumulated amortization - (433,533 ) Total $ - $ 666,467

Accrued Expenses and Accrued _2

Accrued Expenses and Accrued Interest (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	As of March 31, 2020, and December 31, 2019, accrued expenses consist of the following: March 31, December 31, 2020 2019 Accrued compensation costs $ 213,458 $ 151,858 Accrued professional fees 121,310 141,310 Accrued franchise taxes 28,536 30,270 Other accrued expenses - 10,000 Accrued expenses $ 363,304 $ 333,438	As of December 31, 2019 and 2018, accrued expenses consist of the following: December 31, 2019 2018 Accrued compensation costs $ 151,858 $ 288,549 Accrued professional fees 141,310 55,300 Deferred rent - 22,473 Accrued franchise taxes 30,270 26,985 Accrued research and development - 17,064 Other accrued expenses 10,000 2,500 Accrued expenses $ 333,438 $ 412,871

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision (Benefit)	The following summarizes the Company’s income tax provision (benefit): For the Years Ended 2019 2018 Federal: Current $ - $ - Deferred (1,449,778 ) (1,710,997 ) State and local: Current - - Deferred (483,259 ) (570,332 ) (1,933,037 ) (2,281,329 ) Change in valuation allowance 1,933,037 2,281,329 Income tax provision (benefit) $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation between the U.S. statutory federal income tax rate and the Company’s effective tax rate for the year’s ended December 31, 2019 and 2018 is as follows: For the Years Ended 2019 2018 Tax benefit at federal statutory rate (21.0 )% (21.0 )% State taxes, net of federal benefit (7.0 )% (7.0 )% Permanent differences 0.5 % 11.4 % True up adjustments 2.1 % (0.9 )% Change in valuation allowance 25.4 % 17.5 % Effective income tax rate 0.0 % 0.0 %
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets at December 31, 2019 and 2018 are as follows: December 31, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 7,329,760 $ 5,298,599 Research and development credit carryforwards 185,680 185,680 Intangible assets 309,865 152,109 Operating lease liability 239,857 - Property and equipment - 30,957 Stock-based compensation 329,136 526,945 Deferred rent - 6,292 Impairment loss 136,612 136,612 Total gross deferred tax assets 8,530,910 6,337,194 Deferred tax liabilities Operating lease asset (231,391 ) - Property and equipment (29,289 ) - Total net deferred tax assets 8,270,230 6,337,194 Less: valuation allowance (8,270,230 ) (6,337,194 ) Total $ - $ -

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of Stock Warrant Activity	A summary of warrant activity during the years ended December 31, 2019 and 2018 is presented below: Series A Preferred Stock Common Stock Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, 100,570 $ 5.00 371,216 12.00 Issued 3,292,443 6.09 Exercised Cancelled - - - - Amendment of placement agent warrants [1] (100,570 ) 5.00 116,912 4.30 Outstanding, - $ - - $ - 3,780,571 $ 5.48 4.1 $ - Issued - - - 603,889 2.60 Exercised - - - - - Cancelled - - - (17,500 ) 1.59 Outstanding, - $ - - $ - 4,366,960 $ 5.10 3.3 $ - Exercisable, - $ - - $ - 4,349,460 $ 5.11 3.3 $ - [1] In connection with the IPO, placement agent warrants for the purchase of Series A Preferred Stock were amended such that the warrants became exercisable for the number of common stock that would have been issued upon the exercise of the Series A warrant and subsequent conversion to common stock upon the consummation of the IPO. The exercise price was amended to the price equal to the total proceeds that would have been required upon the exercise of the original warrant, divided by the amended number of warrant shares. The amendment was accounted for as a modification of a stock award. The Company determined that there was no incremental increase in the fair value for the amendment of the award and accordingly there was no charge to the statement of operations for the years ended December 31, 2018.
Schedule of Outstanding and Exercisable Warrants	A summary of outstanding and exercisable warrants as of December 31, 2019 is presented below: Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 12.00 Common Stock 183,969 3.5 183,969 $ 6.25 Common Stock 75,000 3.4 75,000 $ 6.00 Common Stock 1,875,000 3.5 1,875,000 $ 4.99 Common Stock 100,000 3.5 100,000 $ 4.62 Common Stock 138,392 2.9 138,392 $ 4.30 Common Stock 116,912 1.1 116,912 $ 4.20 Common Stock 1,441,298 2.8 1,441,298 $ 2.00 Common Stock 50,000 4.4 50,000 $ 1.59 Common Stock 17,500 4.0 - $ 1.50 Common Stock 188,108 4.2 188,108 $ 1.28 Common Stock 180,781 4.4 180,781 4,366,960 4,349,460

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	A summary of the option activity during the years ended December 31, 2019 and 2018 is presented below: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Options Price In Years Value Outstanding, January 1, 2018 1,422,000 $ 10.16 Granted 1,520,207 4.46 Forfeited (146,500 ) 10.00 Outstanding, December 31, 2018 2,795,707 $ 7.07 9.0 $ - Granted 715,000 1.88 Forfeited (1,018,500 ) 8.42 Outstanding, December 31, 2019 2,492,207 $ 4.44 8.6 $ - Exercisable, December 31, 2019 1,702,520 $ 5.28 8.5 $ -
Schedule of Outstanding and Exercisable Options	A summary of outstanding and exercisable options and Restricted Stock units as of December 31, 2019 is presented below: Options Outstanding Options Exercisable Exercise Price Exercisable Into Outstanding Number of Weighted Average Remaining Life In Years Exercisable Number of Options $ 12.00 Common Stock 120,000 7.7 120,000 $ 10.00 Common Stock 146,500 6.8 146,500 $ 7.00 Common Stock 6,000 7.9 6,000 $ 4.99 Common Stock 1,080,207 8.7 972,186 $ 4.93 Common Stock 80,000 8.5 60,000 $ 2.98 Common Stock 150,000 8.5 62,500 $ 2.90 Common Stock 30,000 8.9 30,000 $ 2.57 Common Stock 130,000 8.9 50,000 $ 2.00 Common Stock 699,500 8.9 222,834 $ 1.59 Common Stock 30,000 9.1 25,000 $ 1.38 Common Stock 20,000 9.2 7,500 Total 2,492,207 1,702,520
Schedule of Outstanding and Exercisable Restricted Stock Units	Restricted Stock Units Exercisable Grant Date Exercisable Into Outstanding Number of Units Weighted Average Remaining Life In Years 11/27/2018 Common Stock 38,910 1.8 9/13/2019 Common Stock 156,250 2.7 Total 195,160

Business Organization and Nat_2

Business Organization and Nature of Operations (Details Narrative) - ft²	Mar. 31, 2020	Dec. 31, 2019
Irvine, California [Member]
Area of land leased	14,507	14,507

Business Organization and Nat_3

Business Organization and Nature of Operations (Details Narrative) (10K) - ft²	Mar. 31, 2020	Dec. 31, 2019
Irvine, California [Member]
Area of land leased	14,507	14,507

Going Concern and Management'_2

Going Concern and Management's Liquidity Plan (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (1,159,758)	$ (1,573,726)	$ (7,625,397)	$ (13,042,709)
Accumulated deficit	(57,347,683)		(56,187,925)	(48,562,528)
Net cash used in operating activities	(1,152,128)	$ (1,493,555)	(5,896,400)	$ (6,355,838)
Cash balances	720,131		1,307,231
Restricted cash	810,055
Working capital deficit	$ 1,412,686		$ 452,434

Going Concern and Management'_3

Going Concern and Management's Liquidity Plan (Details Narrative) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,159,758	$ 1,573,726	$ 7,625,397	$ 13,042,709
Accumulated deficit	57,347,683		56,187,925	48,562,528
Net cash used in operating activities	1,152,128	$ 1,493,555	5,896,400	$ 6,355,838
Cash balance	720,131		1,307,231
Working capital deficiency	$ 1,412,686		$ 452,434

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Feb. 25, 2020
FDIC insured amount	$ 250,000		$ 250,000
Uninsured cash balance	1,280,186		1,867,286	$ 2,490,645
Change in fair value of derivative liabilities	$ (346,129)			$ (191,656)
Private Placement Offering [Member]
Warrants to purchase common stock					1,282,279

Significant Accounting Polici_5

Significant Accounting Policies (Details Narrative) (10K) - USD ($)	Jun. 04, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Jan. 02, 2019
Change in fair value of derivative liabilities		$ (346,129)			$ (191,656)
Cumulative dividend percentage				8.00%
Deferred revenue related to contract		33,000		$ 33,000	33,000
FDIC insured amount		250,000		250,000
Uninsured cash balance		1,280,186		1,867,286	2,490,645
Right of use assets and operating lease liabilities		$ 760,011		$ 826,397
ASC Topic 842 [Member]
Right of use assets and operating lease liabilities						$ 1,099,400
Revenue [Member] | LeMaitre Vascular, Inc [Member]
Concentration risk percentage				100.00%	62.00%
Revenue [Member] | Hancock Jaffe Laboratory Aesthetics, Inc [Member]
Concentration risk percentage					38.00%
Initial Public Offering [Member]
Fair value of derivative liabilities reclassified to additional paid in capital	$ 3,594,002
Minimum [Member]
Estimated useful life of property and equipment				5 years
Maximum [Member]
Estimated useful life of property and equipment				7 years
Hancock Jaffe Laboratory Aesthetics, Inc [Member]
Ownership percentage				28.00%
Investments				$ 0

Significant Accounting Polici_6

Significant Accounting Policies - Schedule of Fair Value of Derivative Liabilities (Details) - USD ($)	Mar. 31, 2020	Feb. 25, 2020	Dec. 31, 2019
Derivative liabilities - Common Stock Warrants	$ 199,907	$ 546,036
Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) [Member]
Derivative liabilities - Common Stock Warrants
Significant Other Observable Inputs (Level 2) [Member]
Derivative liabilities - Common Stock Warrants
Significant Unobservable Inputs (Level 3) [Member]
Derivative liabilities - Common Stock Warrants	$ 199,907

Significant Accounting Polici_7

Significant Accounting Policies - Schedule of Fair Value of Level 3 Derivative Liabilities on Fair Value of Recurring Basic (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Balance - January 1, 2020
Derivative liabilities associated with the issuance of common stock warrants	513,534
Derivative liabilities associated with the issuance of placement agent warrants	32,502
Change in fair value of derivative liabilities	(346,129)			$ (191,656)
Balance - March 31, 2020	$ 199,907

Significant Accounting Polici_8

Significant Accounting Policies - Summary of Potentially Dilutive Common Stock Equivalents (Details) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Potentially dilutive common stock equivalents excluded from diluted net loss per share	8,166,446	5,186,303	7,054,327	6,663,827
Warrants [Member]
Potentially dilutive common stock equivalents excluded from diluted net loss per share	5,749,239	4,003,679	4,366,960	3,780,571
Stock Option [Member]
Potentially dilutive common stock equivalents excluded from diluted net loss per share	2,417,207	1,182,624
Options and Restricted Stock Units [Member]
Potentially dilutive common stock equivalents excluded from diluted net loss per share			2,687,367	2,883,256

Significant Accounting Polici_9

Significant Accounting Policies - Schedule of Basic and Diluted Loss Per Common Share (Details) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Net loss	$ (1,159,758)	$ (1,573,726)	$ (7,625,397)	$ (13,042,709)
Deemed dividend to Series A and B preferred stockholders				(3,310,001)
Net loss attributable to common stockholders			$ (7,625,397)	$ (16,352,710)

Significant Accounting Polic_10

Significant Accounting Policies - Schedule of Revenue Recognized (Details) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Total Revenues		$ 31,243	$ 31,243	$ 186,552
Royalty Income [Member]
Total Revenues		$ 31,243	31,243	116,152
Contract Research - Related Party [Member]
Total Revenues				$ 70,400

Restricted Cash (Details Narrat

Restricted Cash (Details Narrative) - USD ($)	Mar. 21, 2019	Jan. 18, 2019	Mar. 31, 2020
Restricted cash			$ 810,055
ATSCO, Inc [Member]
Litigation settlement amount	$ 810,055	$ 810,055

Restricted Cash - Schedule of R

Restricted Cash - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 720,131	$ 1,307,231	$ 2,752,511	$ 2,740,645
Restricted cash	810,055	$ 810,055	810,055
Total cash, cash equivalents, and restricted cash in the balance sheets	$ 1,530,186		$ 3,562,566

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 19,676	$ 3,065	$ 46,017	$ 10,112

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Total property and equipment	$ 738,452	$ 737,134	$ 373,244
Less: accumulated depreciation	(412,783)	(393,107)	(347,091)
Property and equipment, net	329,664	344,027	26,153
Laboratory Equipment [Member]
Total property and equipment	214,838	214,838	94,905
Furniture and Fixtures [Member]
Total property and equipment	93,417	93,417	93,417
Computer Software and Equipment [Member]
Total property and equipment	51,721	50,403	26,830
Leasehold Improvements [Member]
Total property and equipment	158,092	158,092	158,092
Construction Work in Progress - Software [Member]
Total property and equipment	$ 220,384	$ 220,384

Right-of-Use Assets and Lease_3

Right-of-Use Assets and Lease Liability (Details Narrative) - USD ($)	Sep. 20, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Operating lease term	5 years
Operating lease renewal term	60 months
Initial lease rate per month	$ 26,838	$ 85,416	$ 82,929	$ 334,203
Operating expenses for building repairs and maintenance per month	$ 7,254
Financing leases term description	The Company has no other operating or financing leases with terms greater than 12 months.
Right-of-use assets		760,011		826,397
Lease liabilities		$ 790,323		$ 856,633
Incremental borrowing rate used to determine lease liability		0.50%		8.50%
ASC Topic 842 [Member]
Right-of-use assets					$ 1,099,400
Lease liabilities					1,121,873
Deferred rent					$ 22,473
Incremental borrowing rate used to determine lease liability					8.50%

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liability - Schedule of Operating Lease Cost (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Leases [Abstract]
Operating lease cost	$ 85,492	$ 84,492	$ 341,966

Right-of-Use Assets and Lease_5

Right-of-Use Assets and Lease Liability - Schedule of Supplemental Cash Flow Information Related to Operating Lease (Details) - USD ($)	Sep. 20, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Leases [Abstract]
Cash paid for amounts in the measurement of lease liabilities	$ 26,838	$ 85,416	$ 82,929	$ 334,203

Right-of-Use Assets and Lease_6

Right-of-Use Assets and Lease Liability - Schedule of Operating Remaining Lease Term and Discount Rate (Details)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Remaining lease term	2 years 6 months	2 years 8 months 12 days
Discount rate	0.50%	8.50%

Right-of-Use Assets and Lease_7

Right-of-Use Assets and Lease Liability - Schedule of Maturity of Lease Liability (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Nine months ended December 31, 2020	$ 258,813	$ 344,229
Year ended December 31, 2021	354,561	354,561
Year Ended December 31, 2022	271,854	271,854
Total	885,228	970,644
Less: Imputed Interest	(94,905)	(114,011)
Present value of our lease liability	$ 790,323	$ 856,633

Right-of-Use Assets and Lease_8

Right-of-Use Assets and Lease Liabilities - Schedule of Maturity of Lease Liability (Details) (10K) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Year ended December 31, 2020	$ 258,813	$ 344,229
Year ended December 31, 2021	354,561	354,561
Year ended December 31, 2022	271,854	271,854
Total	885,228	970,644
Less: Imputed interest	(94,905)	(114,011)
Present value of our lease liability	$ 790,323	$ 856,633

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment loss	$ 588,822
Amortization expense	$ 77,643	$ 111,893

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Less: accumulated amortization		$ (433,533)
Total		666,467
Patents [Member]
Intangible assets		$ 1,100,000

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) (10K)	Dec. 31, 2018USD ($)
Chief Financial Officer [Member]
Accrued severance expense	$ 166,154

Accrued Expenses and Accrued _3

Accrued Expenses and Accrued Interest - Schedule of Accrued Expenses (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued compensation costs	$ 213,458	$ 151,858	$ 288,549
Accrued professional fees	121,310	141,310	55,300
Deferred rent			22,473
Accrued franchise taxes	28,536	30,270	26,985
Accrued research and development			17,064
Other accrued expenses		10,000	2,500
Accrued expenses	$ 363,304	$ 333,438	$ 412,871

Income Taxes (Details Narrative

Income Taxes (Details Narrative) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 02, 2018	Nov. 27, 2018
Ownership interest	50.00%		25.00%	25.00%
Net operating loss carryforwards	$ 26,100,000	$ 17,400,000
Net operating loss carryforwards, expiration	Pre-2018 federal NOLs of $12.0 million carryovers may be carried forward for twenty years and begin to expire in 2029.
Deduction percentage of taxable income	80.00%
Research and development tax credit carryforwards	$ 200,000
Research and development tax credit carryforwards, expiration	Expire in 2027
Pre-2018 Federal [Member]
Net operating loss carryforwards	$ 12,000,000
Post-2017 Federal [Member]
Net operating loss carryforwards	$ 14,100,000

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Provision (Benefit) (Details) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Federal: Current
Federal: Deferred	(1,449,778)	(1,710,997)
State and local: Current
State and local: Deferred	(483,259)	(570,332)
Current and Deferred Federal, State and Local, Tax Expense (Benefit)	(1,933,037)	(2,281,329)
Change in valuation allowance	1,933,037	2,281,329
Income tax provision (benefit)

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) (10-K)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	(7.00%)	(7.00%)
Permanent differences	0.50%	11.40%
True up adjustments	2.10%	(0.90%)
Change in valuation allowance	25.40%	17.50%
Effective income tax rate	0.00%	0.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) (10K) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 7,329,760	$ 5,298,599
Research and development credit carryforwards	185,680	185,680
Intangible assets	309,865	152,109
Operating lease liability	239,857
Property and equipment		30,957
Stock-based compensation	329,136	526,945
Deferred rent		6,292
Impairment loss	136,612	136,612
Total gross deferred tax assets	8,530,910	6,337,194
Operating lease asset	(231,391)
Property and equipment	(29,289)
Total net deferred tax assets	8,270,230	6,337,194
Less: valuation allowance	(8,270,230)	(6,337,194)
Total

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)

Oct. 08, 2019

Sep. 21, 2019

Mar. 26, 2019

Mar. 21, 2019

Jan. 18, 2019

Jan. 18, 2019

Dec. 02, 2018

Nov. 27, 2018

Oct. 08, 2018

Sep. 21, 2018

Jun. 04, 2018

Dec. 31, 2019

Number of common stock shares issued

2,005

3,334

1,500,000

Hancock Jaffe Laboratory Aesthetics, Inc [Member]

Ownership percentage

28.00%

ATSCO, Inc [Member]

Payment on legal cost

$ 809,520

$ 810,055

$ 809,520

Litigation settlement amount

$ 810,055

810,055

Litigation settlement amount claims

$ 188,000

Number of common stock shares issued

120,000

120,000

Seeking payment

$ 1,606,820

ATSCO, Inc [Member] | Hancock Jaffe Laboratory Aesthetics, Inc [Member]

Other commitments description

On January 18, 2019, the Orange County Superior Court granted a Right to Attach Order and Order for Issuance of Writ of Attachment in the amount of $810,055. We contend at least $188,000 of the ATSCO claim relates to a wholly separate company, and over $500,000 of the claim is attributable to invoices sent without delivery of any tissue to the Company. The Company also believes it has numerous defenses and rights of setoff including without limitation: that ATSCO had an obligation to mitigate claimed damages, particularly when they were not delivering tissues; $188,000 of the amount that ATSCO is seeking are for invoices to Hancock Jaffe Laboratory Aesthetics, Inc. (in which the Company owns a minority interest of 28% and is not the obligation of the Company; the Company has a right of setoff against any amounts owed to ATSCO for 120,000 shares of the Company's stock transferred to ATSCO's principal and owner; the yields of the materials delivered by ATSCO to the Company was inferior; and the Agreement was constructively terminated.

Ownership percentage

28.00%

28.00%

Number of common stock shares issued

188,000

Gusrae Kaplan Nusbaum PLLC [Member]

Seeking payment

$ 178,926

$ 178,926

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) (10K) - USD ($)

Oct. 08, 2019

Sep. 21, 2019

Jul. 26, 2019

May 31, 2019

Mar. 26, 2019

Jan. 18, 2019

Jan. 18, 2019

Dec. 02, 2018

Nov. 27, 2018

Oct. 08, 2018

Sep. 21, 2018

Jun. 04, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Mar. 31, 2020

May 30, 2018

Number of common stock shares issued

2,005

3,334

1,500,000

Proceeds from convertible notes

[1]

$ 2,603,750

Warrants exercise price

$ 6

Common stock par value

$ 0.00001

$ 0.00001

$ 0.00001

$ 0.00001

New Employment Agreement [Member]

Annual base salary

$ 350,000

New Employment Agreement [Member] | Existing Options [Member]

Number of common stock shares issued

184,500

Common stock par value

$ 0.00001

Agreement description

In connection with entering into the New Employment Agreement, Dr. Glickman's existing one hundred and eighty four thousand five hundred (184,500) options ("Existing Options") to purchase Company common stock, $0.00001 par value per share (the "Common Stock") at ten dollars ($10.00) per share until October 1, 2026, were repriced to two dollars ($2.00) per share.

New Employment Agreement [Member] | New Options [Member]

Number of common stock shares issued

180,000

Agreement description

In connection to the New Employment Agreement shall be granted stock options ("New Options") for the right to purchase one hundred and eighty thousand (180,000) Common Stock at a price equal to two dollars ($2.00) per share exercisable until July 26, 2029, which shall vest quarterly over a three (3) year period, and shall be granted in accordance with the Hancock Jaffe 2016 Omnibus Incentive Plan (the "Option Plan"), and shall be subject to such other terms and conditions as are set forth in the Option Plan and the option agreement issued pursuant to the Option Plan.

Modification and excess fair value options vested

$ 20,295

Agreement term

3 years

Fair value of option grants

$ 28,800

Allen Boxer and Donna Mason [Member]

Proceeds from convertible notes

$ 5,600,000

$ 5,600,000

Number of restricted shares of common stock

157,000

Warrants term

5 years

Warrants to purchase of common stock

150,000

Warrants exercise price

$ 6

Hancock Jaffe Laboratory Aesthetics, Inc [Member]

Ownership percentage

28.00%

ATSCO, Inc [Member]

Payment on legal cost

$ 809,520

$ 810,055

$ 809,520

Payment for legal settlements

188,000

Product liability contingency unasserted claims

$ 500,000

Number of common stock shares issued

120,000

120,000

Litigation interest and legal costs seeking payment

$ 1,606,820

ATSCO, Inc [Member] | Hancock Jaffe Laboratory Aesthetics, Inc [Member]

Number of common stock shares issued

188,000

Ownership percentage

28.00%

28.00%

Gusrae Kaplan Nusbaum PLLC [Member]

Litigation interest and legal costs seeking payment

$ 178,926

$ 178,926

[1]

Net of cash offering costs of $293,750.

Stockholders' Equity (Deficie_2

Stockholders' Equity (Deficiency) (Details Narrative)

Feb. 25, 2020USD ($)$ / sharesshares

Sep. 13, 2019USD ($)$ / sharesshares

Jun. 11, 2019shares

Mar. 15, 2019USD ($)$ / sharesshares

Feb. 07, 2019USD ($)shares

Jan. 03, 2019USD ($)$ / sharesshares

Dec. 02, 2018shares

Nov. 27, 2018shares

Jun. 04, 2018shares

Mar. 31, 2020USD ($)$ / shares

Mar. 31, 2019USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

May 30, 2018$ / shares

Gross proceeds raised in private placement offering

[1]

$ 2,317,276

Number of common stock shares issued | shares

2,005

3,334

1,500,000

Warrants to purchase common stock | shares

82,279

Warrants exercise price | $ / shares

$ 6

Derivative liability

$ 546,036

$ 199,907

Change in fair value of derivative liabilities

$ (346,129)

(191,656)

Share price | $ / shares

$ 0.70

Derivative liability, description

In valuing the derivative liability as of February 25, 2020, the Company used the $0.70 per share price of its common stock at that date, assumed a volatility of 97.1% based on the historical volatility of its common stock, the likelihood of calling a shareholder meeting and achieving shareholder approval was 90%

Derivative liability likelihood rate

90.00%

50.00%

Stock-based compensation

$ 130,890

104,310

$ 941,962

$ 1,922,455

Stock Option [Member]

Vesting period

1 year 3 months 19 days

Stock-based compensation

$ 116,820

$ 82,720

Unrecognized stock-based compensation

$ 186,367

Stock Price [Member]

Share price | $ / shares

$ 0.70

$ 0.295

Volatility [Member]

Derivative liability, measurement input

97.1

105.4

Risk-free Rate [Member]

Derivative liability, measurement input

1.36

0.38

Discount Rate [Member]

Derivative liability, measurement input

19.5

28.5

Bridge Offering [Member]

Gross proceeds raised in private placement offering

$ 650,000

Number of common stock shares issued | shares

1,300,000

Warrants to purchase common stock | shares

1,300,000

Warrants exercise price | $ / shares

$ 0.79

Restricted Stock Units (RSUs) [Member] | Robert Gray [Member]

Number of stock option grants | shares

78,125

78,125

Exercise price of options granted | $ / shares

$ 0.96

$ .96

Options aggregate grant date fair value

$ 150,000

$ 150,000

Option vesting period, description

These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.

These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.

MZ Agreement [Member]

Compensation per month, value

$ 8,000

Stock-based compensation

$ 121,079

MZ Agreement [Member] | Restricted Stock [Member]

Number of restricted shares vested | shares

85,000

Vesting period

6 months

Alere Agreement [Member] | Warrants [Member]

Number of unvested warrants, forfeited | shares

17,500

Alere Agreement [Member] | Alere Financial Partners [Member]

Warrants to purchase common stock | shares

35,000

Warrants exercise price | $ / shares

$ 1.59

Warrant agreement term, description

The Alere Agreement is on a month to month basis that can be cancelled by either party with thirty (30) days advance notice.

Payment for monthly fee

$ 7,500

Warrant term

5 years

Share price | $ / shares

$ 1.59

Alere Agreement [Member] | Alere Financial Partners [Member] | Warrants [Member]

Vesting period

12 months

[1]

Net of cash offering costs of $386,724.

Common Stock (Details Narrative

Common Stock (Details Narrative) (10K) - USD ($)

Nov. 05, 2019

Jun. 14, 2019

May 31, 2019

Apr. 18, 2019

Mar. 12, 2019

Feb. 07, 2019

Dec. 02, 2018

Nov. 27, 2018

Jun. 18, 2018

Jun. 12, 2018

Jun. 08, 2018

Jun. 04, 2018

May 30, 2018

May 01, 2018

Apr. 26, 2018

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Dec. 31, 2018

Number of common stock shares issued

2,005

3,334

1,500,000

Number of common stock issued, value

$ 3,319,656

[1]

$ 6,082,444

[2]

Sale of stock price per share

$ 5

Sale of stock description

Consisting of one share of the Company's common stock, par value $0.00001 per share (the "Common Stock"), and a warrant to purchase one share of common stock with an exercise price of $6.00 per share

Common stock, par value

$ 0.00001

$ 0.00001

$ 0.00001

$ 0.00001

Stock of warrant exercise price

$ 6

Gross proceeds from initial public offering

$ 7,500,000

[3]

$ 7,657,427

[3]

Stock-based compensation

$ 130,890

$ 104,310

$ 941,962

1,922,455

Common stock percentage

25.00%

25.00%

50.00%

Gross proceeds raised in private placement offering

[4]

$ 2,317,276

Boxer Parties [Member]

Stock issued price per shares

$ 1.90

Number of restricted shares of common stock

157,000

Number of restricted shares of common stock value

$ 298,300

Consulting Agreement [Member]

Stock options vesting description

Which per the Consulting Agreement with the consultant will vest monthly over next twelve months.

Unvested shares of common stock

6,137

Stock-based compensation

$ 69,176

MZ Agreement [Member]

Number of common stock issued, value

$ 135,150

Stock-based compensation

121,079

Compensation per month, value

$ 8,000

MZ Agreement [Member] | Restricted Stock [Member]

Number of restricted shares vested

85,000

Vesting period

6 months

Initial Public Offering [Member]

Number of common stock shares issued

3,615,622

Gross proceeds from initial public offering

$ 3,868,716

Cash offering costs

$ 549,060

Stock issued price per shares

$ 1.07

Additional Units [Member]

Number of common stock shares issued

225,000

Sale of stock description

On June 8, 2018, the underwriters notified the Company of their exercise in full of their option to purchase an additional 225,000 Units (the "Additional Units") to cover over-allotments.

Additional Units [Member] | Initial Public Offering [Member]

Sale of stock price per share

$ 5

Gross proceeds from initial public offering

$ 1,125,000

Chief Medical Officer [Member]

Number of common stock shares issued

44,444

Number of common stock issued, value

$ 200,000

Chief Medical Officer [Member] | Service Agreement [Member]

Monthly fee

$ 15,000

Sole option payable monthly fee description

Its sole option, elect to pay 25% of the monthly fee in company common stock with the number of common stock determined by dividing the 25% of the monthly fee by the closing price of the Company's common stock on the 2nd work day of each month.

Dividing percentage

25.00%

Medical Advisory Board [Member]

Number of common stock shares issued

30,000

Number of common stock issued, value

$ 90,000

Consultants [Member]

Number of common stock shares issued

160,000

Number of common stock issued, value

$ 798,400

Share based compensation granted, shares

20,000

Stock option grant fair value

$ 99,800

Accredited Investors [Member] | Share Purchase Agreement [Member]

Sale of stock price per share

$ 1.15

Gross proceeds raised in private placement offering

$ 2,704,000

Aggregate number of shares sold in the offering

2,329,615

Accredited Investors [Member] | Private Placement Offering [Member] | Share Purchase Agreement [Member]

Cash offering costs

$ 386,724

Chief Executive Officer [Member]

Number of common stock shares issued

18,382

Stock issued price per shares

$ 1.36

Consultant [Member] | Consulting Agreement [Member]

Number of unvested shares were returned

6,137

Dr. Francis Duhay [Member]

Number of restricted shares of common stock

9,728

Dr. Francis Duhay [Member] | Restricted Stock Units (RSUs) [Member]

Stock-based compensation

$ 19,164

Number of restricted shares of common stock

9,728

[1]

net of offering costs of $549,060.

[2]

net of offering costs of $2,542,555.

[3]

Net of cash offering costs of $967,573.

[4]

Net of cash offering costs of $386,724.

Warrants (Details Narrative) (1

Warrants (Details Narrative) (10K) - USD ($)	Jun. 14, 2019	Jun. 11, 2019	May 31, 2019	Mar. 12, 2019	Jan. 03, 2019	Dec. 31, 2019	Feb. 25, 2020	May 30, 2018
Number of warrants to purchase shares of common stock							82,279
Warrants exercise price								$ 6
Stock price							$ 0.70
Initial Public Offering [Member] | Placement Agent [Member]
Warrant term				5 years
Number of warrants to purchase shares of common stock	180,781			188,108
Warrants exercise price	$ 1.284			$ 1.50
Placement agent's entitlement description	A warrant to purchase such number of shares of the Company's common stock equal to 5% of the total shares of common stock sold in the Public Offering or 180,781 shares.			A warrant to purchase such number of shares of the Company's common stock equal to 8% of the total shares of common stock sold in the Offering or 188,108 shares.
DFC Advisory Services LLC [Member] | Warrants [Member]
Number of warrants to purchase shares of common stock			50,000
Warrants exercise price			$ 2
Grant date value warrant			$ 20,500
Stock price			$ 1.90
Risk free interest rate			1.93%
Expected term			2 years 6 months
Expected volatility			35.10%
Annual rate of quarterly dividends			0.00%
Alere Agreement [Member]
Fair value forfeited		$ 7,000				$ 7,000
Alere Agreement [Member] | Warrants [Member]
Number of unvested warrants, forfeited		17,500
Alere Agreement [Member] | Alere Financial Partners [Member]
Warrant agreement term, description					The Alere Agreement is on a month to month basis that can be cancelled by either party with thirty (30) days advance notice.
Payment for monthly fee					$ 7,500
Warrant term					5 years
Number of warrants to purchase shares of common stock					35,000
Warrants exercise price					$ 1.59
Grant date value warrant					$ 14,000
Stock price					$ 1.59
Risk free interest rate					2.46%
Expected term					2 years 9 months 18 days
Expected volatility					34.40%
Annual rate of quarterly dividends					0.00%
Alere Agreement [Member] | Alere Financial Partners [Member] | Warrants [Member]
Vesting period					12 months
Boxer Settlement Agreement [Member] | Warrants [Member]
Number of warrants to purchase shares of common stock			150,000
Warrants exercise price			$ 6
Grant date value warrant			$ 3,000
Stock price			$ 1.90
Risk free interest rate			1.93%
Expected term			2 years 6 months
Expected volatility			35.10%
Annual rate of quarterly dividends			0.00%

Warrants - Schedule of Stock Wa

Warrants - Schedule of Stock Warrant Activity (Details) (10K) - USD ($)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Common Stock [Member]
Number of Warrants Outstanding Beginning		3,780,571	371,216
Number of Warrants, Issued		603,889	3,292,443
Number of Warrants, Exercised
Number of Warrants, Cancelled		(17,500)
Number of Warrants, Amendment of Placement Agent Warrants	[1]		116,912
Number of Warrants Outstanding Ending		4,366,960	3,780,571
Number of Warrants, Exercisable		4,349,460
Weighted Average Exercise Price Outstanding Beginning		$ 5.48	$ 12
Weighted Average Exercise Price, Issued		2.60	6.09
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Cancelled		1.59
Weighted Average Exercise Price, Amendment of Placement Agent Warrants	[1]		4.30
Weighted Average Exercise Price, Outstanding Ending		5.10	$ 5.48
Weighted Average Exercise Price, Exercisable		$ 5.11
Weighted Average Remaining Life in Years, Beginning		4 years 1 month 6 days
Weighted Average Remaining Life in Years, Ending		3 years 3 months 19 days
Weighted Average Remaining Life in Years, Exercisable		3 years 3 months 19 days
Intrinsic Value, Beginning
Intrinsic Value, Issued
Intrinsic Value, Exercised
Intrinsic Value, Cancelled
Intrinsic Value, Exercisable
Series A Preferred Stock [Member]
Number of Warrants Outstanding Beginning			100,570
Number of Warrants, Exercised
Number of Warrants, Cancelled
Number of Warrants, Amendment of Placement Agent Warrants	[1]		(100,570)
Number of Warrants Outstanding Ending
Number of Warrants, Exercisable
Weighted Average Exercise Price Outstanding Beginning			$ 5
Weighted Average Exercise Price, Cancelled
Weighted Average Exercise Price, Amendment of Placement Agent Warrants	[1]		5
Weighted Average Exercise Price, Outstanding Ending
Weighted Average Exercise Price, Exercisable
Weighted Average Remaining Life in Years, Beginning		0 years
Weighted Average Remaining Life in Years, Ending		0 years
Weighted Average Remaining Life in Years, Exercisable		0 years
Intrinsic Value, Beginning
Intrinsic Value, Issued
Intrinsic Value, Exercised
Intrinsic Value, Cancelled
Intrinsic Value, Exercisable
[1]	In connection with the IPO, placement agent warrants for the purchase of Series A Preferred Stock were amended such that the warrants became exercisable for the number of common stock that would have been issued upon the exercise of the Series A warrant and subsequent conversion to common stock upon the consummation of the IPO. The exercise price was amended to the price equal to the total proceeds that would have been required upon the exercise of the original warrant, divided by the amended number of warrant shares. The amendment was accounted for as a modification of a stock award. The Company determined that there was no incremental increase in the fair value for the amendment of the award and accordingly there was no charge to the statement of operations for the years ended December 31, 2018.

Warrants - Schedule of Outstand

Warrants - Schedule of Outstanding and Exercisable Warrants (Details) (10K) - Warrants [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Warrants Outstanding, Number of Warrants	4,366,960
Warrants Exercisable, Exercisable Number of Warrants	4,349,460
Exercise Price Range 1 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 12
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	183,969
Warrants Exercisable, Weighted Average Remaining Life in Years	3 years 6 months
Warrants Exercisable, Exercisable Number of Warrants	183,969
Exercise Price Range 2 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 6.25
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	75,000
Warrants Exercisable, Weighted Average Remaining Life in Years	3 years 4 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	75,000
Exercise Price Range 3 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 6
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	1,875,000
Warrants Exercisable, Weighted Average Remaining Life in Years	3 years 6 months
Warrants Exercisable, Exercisable Number of Warrants	1,875,000
Exercise Price Range 4 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 4.99
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	100,000
Warrants Exercisable, Weighted Average Remaining Life in Years	3 years 6 months
Warrants Exercisable, Exercisable Number of Warrants	100,000
Exercise Price Range 5 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 4.62
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	138,392
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 10 months 25 days
Warrants Exercisable, Exercisable Number of Warrants	138,392
Exercise Price Range 6 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 4.30
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	116,912
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 1 month 6 days
Warrants Exercisable, Exercisable Number of Warrants	116,912
Exercise Price Range 7 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 4.20
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	1,441,298
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 9 months 18 days
Warrants Exercisable, Exercisable Number of Warrants	1,441,298
Exercise Price Range 8 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 2
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	50,000
Warrants Exercisable, Weighted Average Remaining Life in Years	4 years 4 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	50,000
Exercise Price Range 9 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 1.59
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	17,500
Warrants Exercisable, Weighted Average Remaining Life in Years	4 years
Warrants Exercisable, Exercisable Number of Warrants
Exercise Price Range 10 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 1.50
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	188,108
Warrants Exercisable, Weighted Average Remaining Life in Years	4 years 2 months 12 days
Warrants Exercisable, Exercisable Number of Warrants	188,108
Exercise Price Range 11 [Member]
Warrants Outstanding, Exercise Price | $ / shares	$ 1.28
Warrants Outstanding, Exercisable Into Common stock	Common Stock
Warrants Outstanding, Number of Warrants	180,781
Warrants Exercisable, Weighted Average Remaining Life in Years	4 years 4 months 24 days
Warrants Exercisable, Exercisable Number of Warrants	180,781

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) (10K) - USD ($)

Sep. 13, 2019

Jul. 26, 2019

Jul. 22, 2019

Jul. 03, 2019

Mar. 15, 2019

Mar. 06, 2019

Feb. 07, 2019

Nov. 15, 2018

Nov. 21, 2016

Apr. 30, 2019

Dec. 31, 2019

Dec. 31, 2018

Feb. 25, 2020

Dec. 02, 2018

Nov. 27, 2018

Apr. 26, 2018

Dec. 11, 2017

Common stock percentage

50.00%

25.00%

25.00%

Stock price

$ 0.70

Stock Options [Member]

Exercise price of options granted

$ 1.88

$ 4.46

Options term

9 years

Stock option shares exercisable

1,702,520

Non-Qualified Stock Options [Member] | Three Key Employees [Member]

Number of stock option grants

60,000

Exercise price of options granted

$ 2

Options term

10 years

Options grant date fair value

$ 0.15

Options aggregate grant date fair value

$ 9,000

Stock price

$ 1.02

Risk-free interest rate

1.76%

Volatility

35.90%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Vesting period

3 years

Non-Qualified Stock Options [Member] | H. Jorge Ulloa [Member]

Number of stock option grants

30,000

Exercise price of options granted

$ 1.59

Options term

1 year

Options grant date fair value

$ 0.58

Options aggregate grant date fair value

$ 17,400

Stock price

$ 1.59

Risk-free interest rate

2.47%

Volatility

36.10%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Non-Qualified Stock Options [Member] | Dr. Peter Pappas [Member]

Number of stock option grants

20,000

Exercise price of options granted

$ 1.38

Options grant date fair value

$ 0.50

Options aggregate grant date fair value

$ 10,000

Stock price

$ 1.38

Risk-free interest rate

2.50%

Volatility

35.90%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Non-Qualified Stock Options [Member] | Two Members [Member] | Medical Advisory Board [Member]

Number of stock option grants

40,000

Exercise price of options granted

$ 2

Options term

10 years

Options grant date fair value

$ 0.15

Options aggregate grant date fair value

$ 6,000

Stock price

$ 1.02

Risk-free interest rate

1.76%

Volatility

35.90%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Vesting period

2 years

Options [Member] | Robert Gray [Member]

Number of stock option grants

60,000

Exercise price of options granted

$ 2

Options grant date fair value

$ 0.13

Options aggregate grant date fair value

$ 15,600

Stock price

$ 0.96

Risk-free interest rate

1.75%

Volatility

35.70%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Vesting period

3 years

Options [Member] | Matthew Jenusaitis [Member]

Number of stock option grants

60,000

Exercise price of options granted

$ 2

Options grant date fair value

$ 0.13

Options aggregate grant date fair value

$ 15,600

Stock price

$ 0.96

Risk-free interest rate

1.75%

Volatility

35.70%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Vesting period

3 years

Stock Options [Member]

Number of restricted stock units

$ 492,084

$ 864,626

Unrecognized stock-based compensation expense

$ 517,806

Weighted average remaining vesting period

1 year 9 months 18 days

Restricted Stock Units (RSUs) [Member] | Robert Gray [Member]

Number of stock option grants

78,125

78,125

Exercise price of options granted

$ 0.96

$ .96

Options aggregate grant date fair value

$ 150,000

$ 150,000

Option vesting period, description

These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.

These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.

Restricted Stock Units (RSUs) [Member] | Matthew Jenusaitis [Member]

Number of stock option grants

78,125

Exercise price of options granted

$ 0.96

Options aggregate grant date fair value

$ 150,000

Option vesting period, description

These units vest in equal annual portions on the September 13, 2020, September 13, 2021 and September 13, 2022.

Employment Agreement [Member] | Non-Qualified Stock Options [Member] | Brian Roselauf [Member]

Number of stock option grants

115,000

Exercise price of options granted

$ 2

Options term

10 years

Options grant date fair value

$ 0.15

Options aggregate grant date fair value

$ 17,250

Stock price

$ 1.02

Risk-free interest rate

1.76%

Volatility

35.90%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Employment Agreement [Member] | Non-Qualified Stock Options [Member] | Brian Roselauf [Member] | Quarterly Basis [Member]

Number of options vested

76,667

Vesting period

2 years

Employment Agreement [Member] | Non-Qualified Stock Options [Member] | Brian Roselauf [Member] | First Anniversary of Mr. Roselauf's Employment [Member]

Number of options vested

38,333

New Employment Agreement [Member] | Options [Member] | Dr. Marc Glickman [Member]

Number of stock option grants

184,500

Exercise price of options granted

$ 10

$ 2

Options grant date fair value

$ 0.11

Options aggregate grant date fair value

$ 20,295

Stock price

$ 1.05

Risk-free interest rate

1.84%

Volatility

36.70%

Annual rate of quarterly dividends

0.00%

Contractual term

3 years 7 months 6 days

New Employment Agreement [Member] | New Options [Member] | Dr. Marc Glickman [Member]

Number of stock option grants

180,000

Options grant date fair value

$ 0.16

Options aggregate grant date fair value

$ 28,800

Stock price

$ 1.05

Risk-free interest rate

1.86%

Volatility

35.70%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

Vesting period

3 years

Award Agreement [Member] | Restricted Stock Units (RSUs) [Member] | Mr. Marcus Robins [Member]

Number of unvested shares were returned

29,183

2016 Omnibus Incentive Plan [Member]

Stock option percentage description

The option price must be at least 100% of the fair market value on the date of grant and if issued to a 10% or greater shareholder must be 110% of the fair market value on the date of the grant.

Common stock percentage

3.00%

2016 Omnibus Incentive Plan [Member] | Stock Options [Member]

Stock option shares expired

818,500

14,649

Stock option shares exercisable

131,851

2016 Omnibus Incentive Plan [Member] | Employment Agreement [Member] | Non-Qualified Stock Options [Member] | H. Chris Sarner [Member]

Number of stock option grants

150,000

Exercise price of options granted

$ 1.59

Options term

10 years

Options grant date fair value

$ 0.58

Options aggregate grant date fair value

$ 87,000

Stock price

$ 1.59

Risk-free interest rate

2.47%

Volatility

36.30%

Annual rate of quarterly dividends

0.00%

Contractual term

5 years 3 months 19 days

2016 Omnibus Incentive Plan [Member] | Employment Agreement [Member] | Non-Qualified Stock Options [Member] | H. Chris Sarner [Member] | First Anniversary of Ms. Sarner's Employment [Member]

Number of options vested

50,000

2016 Omnibus Incentive Plan [Member] | Employment Agreement [Member] | Non-Qualified Stock Options [Member] | H. Chris Sarner [Member] | Quarterly Basis [Member]

Number of options vested

100,000

Vesting period

2 years

2016 Omnibus Incentive Plan [Member] | Minimum [Member]

Common stock, capital shares reserved for future issuance

2,500,000

1,650,000

2016 Omnibus Incentive Plan [Member] | Maximum [Member]

Common stock, capital shares reserved for future issuance

4,500,000

2,500,000

Stock Based Compensation - Sche

Stock Based Compensation - Schedule of Stock Option Activity (Details) (10K) - Stock Options [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Options Outstanding beginning	2,795,707	1,422,000
Number of Options, Granted	715,000	1,520,207
Number of Options, Forfeited	(1,018,500)	(146,500)
Number of Options Outstanding Ending	2,492,207	2,795,707
Number of Options Exercisable	1,702,520
Weighted Average Exercise Price Outstanding beginning	$ 7.07	$ 10.16
Weighted Average Exercise Price, Granted	1.88	4.46
Weighted Average Exercise Price, Forfeited	8.42	10
Weighted Average Exercise Price Outstanding Ending	4.44	$ 7.07
Weighted Average Exercise Price Exercisable	$ 5.28
Weighted Average Remaining Life In Years Outstanding, Beginning	9 years
Weighted Average Remaining Life In Years Outstanding, Ending	8 years 7 months 6 days	9 years
Weighted Average Remaining Life In Years Exercisable	8 years 6 months
Aggregate Intrinsic Value Outstanding
Aggregate Intrinsic Value Exercisable

Stock Based Compensation - Sc_2

Stock Based Compensation - Schedule of Outstanding and Exercisable Options (Details) (10K) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Options Outstanding, Number of Options	2,492,207
Options Exercisable, Exercisable Number of Options	1,702,520
Exercise Price Range 1 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 12
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	120,000
Options Exercisable, Weighted Average Remaining Life in Years	7 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	120,000
Exercise Price Range 2 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 10
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	146,500
Options Exercisable, Weighted Average Remaining Life in Years	6 years 9 months 18 days
Options Exercisable, Exercisable Number of Options	146,500
Exercise Price Range 3 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 7
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	6,000
Options Exercisable, Weighted Average Remaining Life in Years	7 years 10 months 25 days
Options Exercisable, Exercisable Number of Options	6,000
Exercise Price Range 4 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 4.99
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	1,080,207
Options Exercisable, Weighted Average Remaining Life in Years	8 years 8 months 12 days
Options Exercisable, Exercisable Number of Options	972,186
Exercise Price Range 5 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 4.93
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	80,000
Options Exercisable, Weighted Average Remaining Life in Years	8 years 6 months
Options Exercisable, Exercisable Number of Options	60,000
Exercise Price Range 6 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 2.98
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	150,000
Options Exercisable, Weighted Average Remaining Life in Years	8 years 6 months
Options Exercisable, Exercisable Number of Options	62,500
Exercise Price Range 7 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 2.90
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	30,000
Options Exercisable, Weighted Average Remaining Life in Years	8 years 10 months 25 days
Options Exercisable, Exercisable Number of Options	30,000
Exercise Price Range 8 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 2.57
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	130,000
Options Exercisable, Weighted Average Remaining Life in Years	8 years 10 months 25 days
Options Exercisable, Exercisable Number of Options	50,000
Exercise Price Range 9 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 2
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	699,500
Options Exercisable, Weighted Average Remaining Life in Years	8 years 10 months 25 days
Options Exercisable, Exercisable Number of Options	222,834
Exercise Price Range 10 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 1.59
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	30,000
Options Exercisable, Weighted Average Remaining Life in Years	9 years 1 month 6 days
Options Exercisable, Exercisable Number of Options	25,000
Exercise Price Range 11 [Member]
Options Outstanding, Exercise Price | $ / shares	$ 1.38
Options Outstanding, Exercisable Into Common stock	Common Stock
Options Outstanding, Number of Options	20,000
Options Exercisable, Weighted Average Remaining Life in Years	9 years 2 months 12 days
Options Exercisable, Exercisable Number of Options	7,500

Stock Based Compensation - Sc_3

Stock Based Compensation - Schedule of Outstanding and Exercisable Restricted Stock Units (Details) (10K) - Restricted Stock Units (RSUs) [Member] - shares	Sep. 13, 2019	Nov. 27, 2018	Dec. 31, 2019
Restricted Stock Units Exercisable, Exercisable Into Common stock	Common Stock	Common Stock
Restricted Stock Units Exercisable, Outstanding Number of Units	156,250	38,910	195,160
Restricted Stock Units Exercisable, Weighted Average Remaining Life in Years	2 years 8 months 12 days	1 year 9 months 18 days

Related Party Transactions (Det

Related Party Transactions (Details Narrative) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Development and Manufacturing Agreement [Member]
Contract revenue cost	$ 0	$ 70,400

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jun. 01, 2020	Apr. 24, 2020	Apr. 12, 2020	Feb. 25, 2020	Dec. 02, 2018	Nov. 27, 2018	Jun. 04, 2018	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	May 30, 2018
Number of common stock shares issued					2,005	3,334	1,500,000
Common stock par value								$ 0.00001	$ 0.00001	$ 0.00001	$ 0.00001
Warrants to purchase of common stock				82,279
Warrants exercise price											$ 6
Subsequent Event [Member]
Loan amount			$ 312,700
Loan interest rate			1.00%
Loan maturity date			Apr. 12, 2022
Subsequent Event [Member] | Private Placement Offering [Member]
Number of common stock shares issued				1,300,000
Warrants exercise price				$ 0.79
Subsequent Event [Member] | April 2020 Purchase Agreement [Member]
Proceeds from contributed capital		$ 1,000,000
Number of common stock shares issued		1,886,793
Common stock par value		$ 0.405
Warrants exercised, value		$ 825,786
Subsequent Event [Member] | April 2020 Purchase Agreement [Member] | Private Placement Offering [Member]
Warrants to purchase of common stock		1,886,793
Purchase price per warrant		$ 0.125
Combined purchase price per share and warrant		0.53
Warrants exercise price		$ 0.405
Warrant term		5 years
Subsequent Event [Member] | June 2020 Purchase Agreement [Member]
Proceeds from contributed capital	$ 1,333,000
Number of common stock shares issued	2,930,402
Common stock par value	$ 0.33
Warrants exercised, value	$ 1,161,667
Subsequent Event [Member] | June 2020 Purchase Agreement [Member] | Private Placement Offering [Member]
Warrants to purchase of common stock	2,930,402
Purchase price per warrant	$ 0.125
Combined purchase price per share and warrant	0.455
Warrants exercise price	$ 0.33
Warrant term	5 years

Subsequent Events (Details Na_2

Subsequent Events (Details Narrative) (10K) - USD ($)	Feb. 25, 2020	Dec. 02, 2018	Nov. 27, 2018	Jun. 04, 2018	May 30, 2018
Number of common stock shares issued		2,005	3,334	1,500,000
Warrants exercise price					$ 6
Private Placement Offering [Member]
Warrants to purchase of common stock	1,282,279
Bridge Offering [Member]
Number of common stock shares issued	1,300,000
Warrants exercise price	$ 0.79
Subsequent Event [Member] | Private Placement Offering [Member]
Gross proceeds of private placement offerings	$ 650,000
Number of common stock shares issued	1,300,000
Warrants to purchase of common stock	1,300,000
Warrants exercise price	$ 0.79
Subsequent Event [Member] | Bridge Offering [Member]
Warrants to purchase of common stock	82,279