Ensysce Biosciences (ENSC) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 09, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-38306
Entity Registrant Name	Ensysce Biosciences, Inc.
Entity Central Index Key	0001716947
Entity Tax Identification Number	82-2755287
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	7946 Ivanhoe Avenue
Entity Address, Address Line Two	Suite 201
Entity Address, City or Town	La Jolla
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92037
City Area Code	(858)
Local Phone Number	263-4196
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	ENSC
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,146,076

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,464,381	$ 3,147,702
Unbilled receivable	107,738	276,821
Right-of-use asset	2,717	27,165
Prepaid expenses and other current assets	1,182,967	1,847,481
Total current assets	2,757,803	5,299,169
Other assets	460,883	585,883
Total assets	3,218,686	5,885,052
Current liabilities:
Accounts payable	916,416	2,943,791
Accrued expenses and other liabilities	760,458	2,226,494
Lease liability	2,732	27,315
Notes payable and accrued interest	350,932	4,266,610
Total current liabilities	2,030,538	9,464,210
Long-term liabilities:
Notes payable, net of current portion		140,148
Liability classified warrants	30,473	310,346
Total long-term liabilities	30,473	450,494
Total liabilities	2,061,011	9,914,704
Commitments and contingencies (Note 6)
Stockholders’ equity (deficit)
Preferred stock, $0.0001 par value, 1,500,000 shares authorized, no shares issued and outstanding at September 30, 2023 and December 31, 2022
Common stock, $0.0001 par value, 250,000,000 shares authorized at September 30, 2023 and December 31, 2022; 2,864,085 and 534,571 shares issued at September 30, 2023 and December 31, 2022, respectively; 2,864,004 and 534,490 shares outstanding at September 30, 2023 and December 31, 2022, respectively	287	53
Additional paid-in capital	119,537,611	107,216,566
Accumulated deficit	(118,052,779)	(110,931,063)
Total Ensysce Biosciences, Inc. stockholders’ equity (deficit)	1,485,119	(3,714,444)
Noncontrolling interests in stockholders’ equity (deficit)	(327,444)	(315,208)
Total stockholders’ equity (deficit)	1,157,675	(4,029,652)
Total liabilities and stockholders’ equity (deficit)	$ 3,218,686	$ 5,885,052

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	2,864,085	534,571
Common stock, shares outstanding	2,864,004	534,490

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Federal grants	$ 435,380	$ 279,351	$ 1,715,488	$ 1,089,920
Operating expenses:
Research and development	1,914,970	4,756,096	5,354,713	13,393,948
General and administrative	1,227,724	1,686,580	3,923,277	5,717,281
Total operating expenses	3,142,694	6,442,676	9,277,990	19,111,229
Loss from operations	(2,707,314)	(6,163,325)	(7,562,502)	(18,021,309)
Other income (expense):
Issuance costs for convertible notes		(1,118,721)		(1,118,721)
Loss on issuance of convertible notes		(3,609,944)		(3,609,944)
Change in fair value of convertible notes		3,491,513	146,479	6,169,929
Issuance of liability classified warrants		(3,737,371)		(3,737,371)
Change in fair value of liability classified warrants	17,223	2,683,340	279,873	5,626,130
Loss on debt conversions		(1,404,877)		(4,000,155)
Interest expense, net	(7,649)	(4,859)	(9,146)	(57,662)
Other income, net	6,934	8,679	23,382	19,494
Total other income (expense), net	16,508	(3,692,240)	440,588	(708,300)
Net loss	(2,690,806)	(9,855,565)	(7,121,914)	(18,729,609)
Net loss attributable to noncontrolling interests	(1,235)	(21,492)	(12,236)	(47,619)
Deemed dividend related to warrants down round provision		63,539	12,038	881,598
Net loss attributable to common stockholders	$ (2,689,571)	$ (9,897,612)	$ (7,121,716)	$ (19,563,588)
Net loss per basic and diluted share:
Net loss per share attributable to common stockholders, basic	$ (0.87)	$ (61.58)	$ (3.32)	$ (140.90)
Net loss per share attributable to common stockholders, diluted	$ (0.87)	$ (61.58)	$ (3.32)	$ (140.90)
Weighted average common shares outstanding, basic	3,085,873	160,719	2,145,505	138,849
Weighted average common shares outstanding, diluted	3,085,873	160,719	2,145,505	138,849

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 10	$ 77,967,314	$ (85,845,567)	$ (279,815)	$ (8,158,058)
Balance, shares at Dec. 31, 2021	102,678
Conversion of convertible notes	$ 8	17,868,089			17,868,097
Conversions of convertible notes, shares	78,155
Stock-based compensation		2,543,388			2,543,388
Settlement of restricted stock units
Settlement of restricted stock units, shares	2,904
Deemed dividend related to warrants down round provision		881,598	(881,598)
Net loss			(18,681,990)	(47,619)	(18,729,609)
Consultant Compensation		54,250			54,250
Consultant compensation, shares	208
Balance at Sep. 30, 2022	$ 18	99,314,639	(105,409,155)	(327,434)	(6,421,932)
Balance, shares at Sep. 30, 2022	183,945
Balance at Jun. 30, 2022	$ 14	95,019,893	(95,511,543)	(305,942)	(797,578)
Balance, shares at Jun. 30, 2022	148,037
Conversion of convertible notes	$ 4	4,074,059			4,074,063
Conversions of convertible notes, shares	35,700
Stock-based compensation		157,148			157,148
Settlement of restricted stock units
Settlement of restricted stock units, shares	208
Deemed dividend related to warrants down round provision		63,539	(63,539)
Net loss			(9,834,073)	(21,492)	(9,855,565)
Balance at Sep. 30, 2022	$ 18	99,314,639	(105,409,155)	(327,434)	(6,421,932)
Balance, shares at Sep. 30, 2022	183,945
Balance at Dec. 31, 2022	$ 53	107,216,566	(110,931,063)	(315,208)	(4,029,652)
Balance, shares at Dec. 31, 2022	534,490
Conversion of convertible notes	$ 41	3,056,851			3,056,892
Conversions of convertible notes, shares	408,580
Stock-based compensation		250,224			250,224
Settlement of restricted stock units
Settlement of restricted stock units, shares	938
Deemed dividend related to warrants down round provision		12,038	(12,038)
Net loss			(7,109,678)	(12,236)	(7,121,914)
Issuance of common stock upon exercise of warrants	$ 50	(50)
Issuance of common stock upon exercise of warrants, shares	494,795
Settlement of commitment fee	$ 4	399,996			400,000
Settlement of commitment fee, shares	44,444
Public offerings, net	$ 139	9,049,865			9,050,004
Public offering, net, shares	1,381,619
Transaction costs associated with public offerings		(447,879)			(447,879)
Reverse split fractional shares
Reverse split fractional shares, shares	(862)
Balance at Sep. 30, 2023	$ 287	119,537,611	(118,052,779)	(327,444)	1,157,675
Balance, shares at Sep. 30, 2023	2,864,004
Balance at Jun. 30, 2023	$ 267	119,481,957	(115,363,208)	(326,209)	3,792,807
Balance, shares at Jun. 30, 2023	2,669,792
Stock-based compensation		55,674			55,674
Settlement of restricted stock units
Settlement of restricted stock units, shares	314
Net loss			(2,689,571)	(1,235)	(2,690,806)
Issuance of common stock upon exercise of warrants	$ 20	(20)
Issuance of common stock upon exercise of warrants, shares	193,898
Balance at Sep. 30, 2023	$ 287	$ 119,537,611	$ (118,052,779)	$ (327,444)	$ 1,157,675
Balance, shares at Sep. 30, 2023	2,864,004

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (7,121,914)	$ (18,729,609)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sale of asset		(4,500)
Accrued interest	9,146	57,536
Change in fair value of liability classified warrants	(279,873)	(5,626,130)
Loss on issuance of convertible notes		3,609,944
Change in fair value of convertible notes	(146,479)	(6,169,929)
Stock-based compensation	250,224	855,160
Issuance of liability classified warrants		3,737,371
Lease cost	(135)	(63)
Issuance costs paid to close convertible notes		946,085
Loss on debt conversions		4,000,155
Changes in operating assets and liabilities:
Unbilled receivable	169,083	300,908
Prepaid expenses and other assets	1,235,252	475,499
Accounts payable	(2,027,375)	984,410
Accrued expenses and other liabilities	(1,066,036)	971,344
Net cash used in operating activities	(8,978,107)	(14,591,819)
Cash flows from investing activities:
Proceeds from sale of asset		4,500
Net cash provided by investing activities		4,500
Cash flows from financing activities:
Proceeds public offerings, net	9,050,004
Proceeds from issuance of convertible notes, net		7,533,915
Transaction costs associated with public offerings	(447,879)
Repayments of convertible notes	(1,000,208)	(265,812)
Repayment of financed insurance premiums	(307,131)	(442,439)
Net cash provided by financing activities	7,294,786	6,825,664
Decrease in cash and cash equivalents	(1,683,321)	(7,761,655)
Cash and cash equivalents beginning of period	3,147,702	12,264,736
Cash and cash equivalents end of period	1,464,381	4,503,081
Supplemental cash flow information:
Income tax payments		1,600
Supplemental disclosure of non-cash investing and financing activities:
Stock-based compensation		1,742,478
Conversions of convertible notes into common stock	3,056,892	13,879,535
Payable to related parties		800,000
Proceeds from financed insurance premiums, net	445,737	399,949
Settlement of commitment fee in shares	400,000
Deemed dividend related to warrants down round provision	$ 12,038	$ 881,598

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Ensysce Biosciences, Inc. (“Ensysce”), along with its 79.2 ® ® In 2020, the Company commenced an initiative to develop a therapeutic for the treatment of certain coronavirus infections through the formation of a separate entity, EBIR, a Delaware corporation. Pursuant to the certificate of incorporation, EBIR was authorized to issue 1,000,000 0.001 100,000 0.001 79.2 19.8 1.0 The Company currently operates in one business segment, which is pharmaceuticals. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	NOTE 2 - BASIS OF PRESENTATION The consolidated financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the SEC. The consolidated financial statements include the accounts of Ensysce Biosciences, Inc. and its subsidiaries. All intercompany balances and transactions have been eliminated in the consolidation. In the opinion of management, all adjustments considered necessary for a fair presentation have been included in these unaudited consolidated financial statements. Operating results for the three and nine months ended September 30, 2023, are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The interim unaudited consolidated financial statements have been prepared under the presumption that users of the interim financial information have either read or have access to the audited consolidated financial statements for the fiscal year ended December 31, 2022, which may be found in the Company’s Form 10-K filed with the SEC on March 30, 2023. Reverse stock split In March 2023, the Company completed a 1-for-12 reverse split Going concern The accompanying unaudited consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company has not generated any product revenue and had an accumulated deficit of $ 118.0 In December 2020, the Company executed the GEM Agreement. Under the agreement, the investor agreed to provide the Company with a share subscription facility of up to $ 60.0 4,608 2,402.40 1.2 0.8 0.4 0.8 0.4 While the Company believes in the viability of its strategy to ultimately realize revenues and in its ability to raise additional funds, management cannot be certain that additional funding will be available on acceptable terms, or at all. The Company’s ability to continue as a going concern is dependent upon its ability to obtain adequate financing and achieve profitable operations. As a result, these plans do not alleviate substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months following the date these consolidated financial statements were issued. These unaudited consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of estimates and assumptions Preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and disclosed in the accompanying notes. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The more significant estimates and assumptions by management include, but are not limited to, the expense recognition for certain accrued research and development services, the valuation allowance of deferred tax assets resulting from net operating losses, and the fair value of warrants and options to purchase the Company’s common stock and convertible notes payable. Cash and cash equivalents For purposes of the consolidated balance sheets and consolidated statements of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. Concentrations of credit risk and off-balance sheet risk Cash and cash equivalents are financial instruments that are potentially subject to concentrations of credit risk. The Company’s cash and cash equivalents are deposited in accounts at large financial institutions and amounts currently exceed federally insured limits. The Company has no financial instruments with off-balance sheet risk of loss. Property and equipment Property and equipment include office and laboratory equipment that is recorded at cost and depreciated using the straight-line method over the estimated useful lives of five six years Derivative financial instruments The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company evaluates all of its financial instruments, including notes payable, to determine whether such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract and the features of the derivatives. Bifurcated embedded derivatives are recognized at fair value, with changes in fair value recognized in the consolidated statement of operations each period. As of September 30, 2023 and December 31, 2022, the Company did not have any bifurcated embedded derivatives in the Company’s consolidated balance sheets. Fair Value Measurement ASC 820, Fair Value Measurements The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace. Level 3: Unobservable inputs which are supported by little, or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation. The Company evaluates assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level at which to classify them for each reporting period. This determination requires significant judgments to be made by the Company. As of September 30, 2023 and December 31, 2022, the recorded values of cash and cash equivalents, prepaid expenses, accounts payable, and accrued expenses and other liabilities approximate their fair values due to the short-term nature of these items. 2021 Notes In 2021, the Company issued convertible notes and elected the fair value option to account for the convertible notes as it believes the fair value option provides users of the financial statements with greater ability to estimate the outcome of future events as facts and circumstances change, particularly with respect to changes in the fair value of the common stock underlying the conversion option and redemption feature. The fair value estimate of the 2021 Notes was based on a discounted cash flow model and a Monte Carlo simulation, which represent Level 3 measurements. Significant assumptions include the discount rate used in the discounted cash flow model and the expected premium for conversion used in the Monte Carlo simulation. Changes in the fair value of the notes are recognized in other income (expense) for each reporting period. Refer to Note 7 for details of the terms and conditions of the 2021 Notes. 2022 Notes In July 2022 the Company issued convertible notes accounted for under ASC 480 – Distinguishing Liabilities from Equity, Warrants The Company issued liability-classified warrants in connection with the issuance of the 2021 and 2022 Notes. The warrants were liability-classified due to certain cash settlement features and are included in “Other long-term liabilities” on the consolidated balance sheets. The Company uses a Black Scholes model to estimate the fair value of the warrants at each balance sheet date. Changes in the fair value of the warrants are recognized in other income (expense) for each reporting period. Refer to Note 8 for details of the warrants. The following tables present liabilities measured and recorded at fair value on the Company’s consolidated balance sheets as of September 30, 2023, and December 31, 2022. SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE Total Level 1 Level 2 Level 3 September 30, 2023 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 30,473 $ - $ - $ 30,473 Liability classified warrants $ 30,473 $ - $ - $ 30,473 Total $ 30,473 $ - $ - $ 30,473 Total Level 1 Level 2 Level 3 December 31, 2022 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 4,203,579 $ - $ - $ 4,203,579 Liability classified warrants 310,346 - - 310,346 Total $ 4,513,925 $ - $ - $ 4,513,925 The following table summarizes the change in fair value of the Company’s Level 3 assets and liabilities for the nine months ended September 30, 2023: SCHEDULE OF CHANGE IN FAIR VALUE OF COMPANY’S LEVEL 3 Total Convertible note Liability classified warrants Fair value, December 31, 2022 $ 4,513,925 $ 4,203,579 $ 310,346 Conversions (3,056,892 ) (3,056,892 ) - Cash payments (415,351 ) (415,351 ) - Cash true-up liability (584,857 ) (584,857 ) - Change in fair value (426,352 ) (146,479 ) (279,873 ) Fair value, September 30, 2023 $ 30,473 $ - $ 30,473 Federal Grants In September 2018, the National Institutes of Health (“NIH”) through the National Institute on Drug Abuse (“NIDA”) awarded the Company a research and development grant related to the development of its MPAR ® 5.4 3.2 2.2 1.1 5.1 2.1 3.0 2.8 2.8 10.7 In September 2019, the NIH/NIDA awarded the Company a second research and development grant related to the development of its TAAP/MPAR ® 5.4 The Company recognizes revenue when costs related to the grants are incurred and assessed as reimbursable. The Company believes this policy is consistent with the overarching premise in Accounting Standards Codification Topic 606, Revenue from Contracts with Customers The revenue recognized under the MPAR Grant and OUD Grant: SCHEDULE OF REVENUE RECOGNIZATION UNDER GRANTS 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 MPAR $ 119,942 $ 206,290 $ 1,038,484 $ 710,761 TAAP/OUD 315,438 73,061 677,004 379,159 Total $ 435,380 $ 279,351 $ 1,715,488 $ 1,089,920 Amounts requested or eligible to be requested through the NIH payment management system, but for which cash has not been received, are presented as an unbilled receivable on the Company’s consolidated balance sheets. As all amounts are expected to be remitted in a timely manner, no valuation allowances are recorded. Research and development costs The Company’s research and development expenses consist primarily of third-party research and development expenses, consulting expenses, animal and clinical studies, and any allocable direct overhead, including facilities and depreciation costs, as well as salaries, payroll taxes, and employee benefits for those individuals directly involved in ongoing research and development efforts. Research and development expenses are charged to expense as incurred. Payments made prior to the receipt of goods or services to be used in research and development are capitalized until the goods or services are received. General and administrative expenses General and administrative expenses consist primarily of personnel costs associated with the Company’s executive, finance, human resources, compliance, and other administrative personnel, as well as accounting and legal professional services fees. Stock-based compensation The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards using a graded amortization approach. The Company accounts for forfeitures as they occur. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. Stock-based compensation costs are recorded in general and administrative expenses and research and development expenses in the consolidated statements of operations. From time-to-time equity classified awards may be modified. On the modification date, the Company estimates the fair value of the awards immediately before and immediately after modification. The incremental increase in fair value is recognized as expense immediately to the extent the underlying equity awards are vested and over the same remaining amortization schedule as the unvested underlying equity awards. Income taxes Income taxes are recorded in accordance with ASC 740, Income Taxes The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense. Net loss per share The basic net loss per share is calculated by dividing the Company’s net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Basic shares outstanding include the weighted average effect of the Company’s outstanding pre-funded warrants, the exercise of which requires little or no consideration for the delivery of shares of common stock. The diluted net loss per share is calculated by dividing the Company’s net loss attributable to common stockholders by the diluted weighted average number of common shares outstanding during the period, determined using the treasury stock method and the average stock price during the period. The following weighted average shares have been excluded from the calculations of diluted weighted average common shares outstanding because they would have been anti-dilutive: SCHEDULE OF WEIGHTED AVERAGE SHARES OF ANTI-DILUTIVE SECURITIES 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Stock options 26,354 29,249 26,354 27,378 RSUs 63 4,261 63 3,317 Warrants 4,711,236 87,878 2,876,380 87,878 Convertible notes - 267,957 - 89,647 Total 4,737,653 389,345 2,902,797 208,220 Anti-dilutive weighted average shares 4,737,653 389,345 2,902,797 208,220 Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Topic 470) to address issues identified as a result of the complexity with applying GAAP for certain financial instruments with characteristics of liabilities and equity. The FASB decided to reduce the number of accounting models for convertible debt instruments and convertible preferred stock, resulting in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Certain types of convertible instruments will continue to be subject to separation models: (a) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (b) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. For convertible instruments, the contracts primarily affected are those with beneficial conversions or cash conversion features as the accounting models for those specific features have been removed. For contracts in an entity’s own equity, the contracts primarily affected are freestanding instruments and embedded features that are accounted for as derivatives due to a failure to meet the settlement conditions of the derivatives scope exceptions. The FASB simplified the settlement assessment by removing the requirements to (a) consider whether the contract would be settled in registered shares, (b) to consider whether collateral is required to be posted, and (c) assess shareholder rights. The FASB also decided to enhance information transparency by making targeted improvements to the disclosures for convertible instruments and earnings-per-share guidance. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023 and early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. Entities must adopt the guidance as of the beginning of its annual fiscal year and a modified retrospective or fully retrospective transition approach is permitted. The Company adopted the standard with an effective date of January 1, 2023 and the adoption did not have a significant impact on the consolidated financial statements.

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 4 – PREPAID EXPENSES AND OTHER CURRENT ASSETS SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, Prepaid research and development $ 581,985 $ 1,300,473 Prepaid insurance 547,776 445,583 Other prepaid expenses 45,206 101,425 Other current assets 8,000 - Total prepaid expenses and other current assets $ 1,182,967 $ 1,847,481

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES September 30, December 31, Accrued research and development $ 500,197 $ 1,332,713 Share subscription facility commitment fees - 400,000 Professional fees 164,100 421,530 Other accrued liabilities 96,161 72,251 Total accrued expenses and other liabilities $ 760,458 $ 2,226,494

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES Purchase Commitments As of September 30, 2023, the Company’s commitments included an estimated $ 17.8 Litigation As of September 30, 2023 and December 31, 2022, there were no pending legal proceedings against the Company that are expected to have a material adverse effect on cash flows, financial condition or results of operations. From time to time, the Company could become involved in disputes and various litigation matters that arise in the normal course of business. These may include disputes and lawsuits related to intellectual property, licensing, contract law and employee relations matters. Periodically, the Company reviews the status of significant matters, if any exist, and assesses its potential financial exposure. If the potential loss from any claim or legal claim is considered probable and the amount can be estimated, the Company accrues a liability for the estimated loss. Legal proceedings are subject to uncertainties, and the outcomes are difficult to predict. Because of such uncertainties, accruals are based on the best information available at the time. As additional information becomes available, the Company reassesses the potential liability related to pending claims and litigation. Lease The Company’s current lease agreement (as amended) has a term that extends through October 31, 2024 with no option to renew. As of September 30, 2023, the future lease payments totaled $ 2,732 8,375 25,124 7,939 23,606

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE The Company’s outstanding notes payable balance was $ 350,932 The following table provides a summary of the Company’s outstanding debt as of December 31, 2022: SCHEDULE OF DEBT Principal balance Accrued interest Fair value adjustment Net debt balance 2022 Notes $ 3,905,264 $ 10,544 $ 287,771 $ 4,203,579 Financed insurance 195,273 7,906 - 203,179 Total $ 4,100,537 $ 18,450 $ 287,771 $ 4,406,758 Interest expense The interest expense recognized for financed insurance was $ 7,649 9,146 4,859 6,864 2021 Notes On September 24, 2021, the Company entered into an agreement with institutional investors to issue the 2021 Notes. The agreement provides for two closings: the first closing for $ 5.3 4.6 10.6 9.4 The 2021 Notes included a stated rate of interest of 5 6 The Company elected to apply the fair value option to the measurement of the 2021 Notes. The total initial fair value of the debt at issuance was $ 15.9 1.9 1.0 0.9 8 The 2021 Notes were settled on October 11, 2022 and were not outstanding during the quarter ended September 30, 2023. 2022 Notes On June 30, 2022, the Company entered into an $ 8.0 4.24 4.0 On the issuance date, the Company assessed the probability of the potential settlement scenarios under the terms of the 2022 Notes and determined that the predominant settlement feature of the 2022 Notes was the redemption feature into shares of the Company’s common stock issuable at the lower of the conversion price or 92 The Company initially recorded the 2022 Notes at a fair value of $ 12.09 3.6 1.1 6 0.5 0.6 In connection with each of the first and second closings of the 2022 Notes, the Company also issued warrants to purchase 38,894 170.04 five years 187.20 0.125 3.64 The proceeds of the 2022 Notes were used for working capital purposes subject to certain customary restrictions are secured by the Company’s rights to its patents and licenses. The Company is restricted from issuing certain additional debt or equity without the prior written consent of the holders for certain specified periods set forth in the 2022 Notes. If, at any time while the 2022 Notes are outstanding, the Company carries out one or more capital raises in excess of $ 5.0 20 8 The 2022 Notes were scheduled to mature on December 29, 2023 February 7, 2024 6 6 In January 2023, the Company entered into a letter agreement to reduce the conversion price for the remaining balance of the Company’s outstanding 2022 Notes from $ 24.07 9.01 0.6 0.6 Financed insurance premiums In June 2023, the Company renewed and financed its directors’ and officers’ liability insurance in the amount of $ 0.4 0.4 9,402 7,649 9,146

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 - STOCKHOLDERS’ EQUITY In June 2021, the Company amended and restated its Certificate of Incorporation to authorize 150,000,000 1,500,000 0.0001 250,000,000 no 2023 February Offering On February 2, 2023, the Company agreed to issue and sell in a registered direct offering an aggregate of 297,619 0.0001 10.08 3.0 0.3 2023 May Offering On May 12, 2023, the Company completed a public offering of an aggregate of 1,800,876 0.0001 3.887 7.0 0.7 In connection with the offering, the Company also agreed to amend certain existing warrants to purchase up to an aggregate of 210,085 16.80 187.20 3.64 0.125 Warrants As of September 30, 2023, outstanding warrants to purchase shares of common stock are as follows: SCHEDULE OF OUTSTANDING WARRANT Shares Underlying Outstanding Reference Warrants Exercise Price Description Classification (a) 63,659 $ 2,400.00 2,760.00 LACQ warrants Equity (b) 4,608 $ 3.64 Share subscription facility Equity (c) 4,512 $ 3.64 2021 Notes Liability (d) 38,894 $ 3.64 2022 Notes Liability (e) 549,987 $ 3.64 16.80 Public offering Equity (f) 318,451 $ 8.58 12.60 Public offering Equity (g) 3,727,813 $ 3.64 4.86 Public offering Equity (h) 222,072 $ 0.0001 Public offering Equity 4,929,996 a) On June 30, 2021, as a result of the Business Combination, the Company assumed a total of 78,751 7,782 7,310 2,400.00 2,760.00 June 30, 2026 five years 41,666 21,993 On August 3, 2021, the Company entered into an agreement with an existing warrant holder to reduce the price of 2,083 2,760.00 2,400.00 b) On July 2, 2021, upon public listing of the Company’s shares, the Company issued 4,608 3,477.60 11.6 The warrants have been subject to multiple exercise price reductions as required by a down round adjustment feature of the warrant, due to common stock issued at a price below the then current exercise price. The adjustments have progressed from the original exercise price of $ 2,402.40 3.64 c) On September 24, 2021 and November 5, 2021, the Company issued 1,504 3,008 1,831.20 September 23, 2026 187.20 0.125 3.64 d) On July 1, 2022 and August 9, 2022, the Company issued 19,447 170.04 June 29, 2027 August 8, 2027 24.07 0.125 3.64 e) On December 9, 2022, the Company issued 549,987 16.80 December 9, 2027 0.125 166,667 3.64 f) On February 6, 2023, the Company issued 318,451 8.58 12.60 February 2, 2028 August 7, 2028 (g) On May 12, 2023, the Company issued 3,727,813 3.64 4.86 November 12, 2024 May 10, 2028 May 12, 2028 (h) On May 12, 2023 the Company also issued 1,451,876 885,000 344,804 222,072 0.0001 The fair value of each warrant issued has been determined using the Black-Scholes option-pricing model. The material assumptions used in the Black-Scholes model in estimating the fair value of the warrants issued for the periods presented were as follows: SCHEDULE OF WARRANTS FAIR VALUE ESTIMATION ASSUMPTIONS Stock price Exercise price Expected term (years) Volatility Risk free rate (a) LACQ warrants (grant date varies) $ 3,477.60 $ 2,400.00 2,760.00 3.00 110.0 % 0.5 % (b) Share subscription facility (grant date 7/2/21) $ 3,477.60 $ 2,402.40 3.00 110.0 % 0.5 % (b) Share subscription facility (remeasurement date varies) $ 3.53 116.64 $ 3.64 201.60 1.15 1.47 91.25 96.0 % 3.9 4.12 % (c) Liability classified warrants (grant date 9/24/21) $ 1,077.60 $ 1,831.20 5.00 94.1 % 1.0 % (c) Liability classified warrants (grant date 11/5/21) $ 540.00 $ 1,831.20 5.00 94.1 % 1.0 % (c) Liability classified warrants (remeasured at 9/30/23) $ 1.36 $ 3.64 3.00 3.10 95.8 97.0 % 4.8 % (d) Liability classified warrants (grant date 7/1/22) $ 136.80 $ 170.04 5.00 98.9 % 2.9 % (d) Liability classified warrants (grant date 8/9/22) $ 127.20 $ 170.04 5.00 102.8 % 3.0 % (d) Liability classified warrants (remeasured at 9/30/23) $ 1.36 $ 3.64 3.75 3.86 98.9 101.5 % 4.7 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 9 - STOCK-BASED COMPENSATION In connection with the Business Combination, the Company assumed the 2021 Omnibus Incentive Plan (the “2021 Omnibus Plan”), which was approved by LACQ’s board and subsequently LACQ’s stockholders at a special stockholder meeting on June 28, 2021. The 2021 Omnibus Plan provides for the conversion with existing terms of the 18,432 4,166 In January 2022, the 2021 Omnibus Plan was amended and restated to include an additional 12,500 26,725 The Company recognized within general and administrative expense stock-based compensation expense of $ 41,336 198,000 128,357 731,126 14,338 52,224 28,791 124,034 Option Activity There were no stock options granted during the nine months ended September 30, 2023. During the nine months ended September 30, 2022, the Company granted stock options to purchase an aggregate of 9,545 zero four years 103.20 1,507.20 The following table summarizes the Company’s stock option activity during the nine months ended September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITY Weighted average Options Exercise price Remaining contractual life Intrinsic value Outstanding at December 31, 2022 26,334 $ 707.63 6.53 $ - Granted - - - - Exercised - - - - Expired / Forfeited (20 ) 770.40 - - Outstanding at September 30, 2023 26,314 $ 707.59 4.74 - Exercisable at September 30, 2023 24,505 722.84 - - Vested and expected to vest 26,314 $ 707.59 4.74 - Option Valuation The fair value of each stock option granted has been determined using the Black-Scholes option-pricing model. The material assumptions used in the Black-Scholes model in estimating the fair value of the options granted for the periods presented were as follows (there were no grants issued in 2023): SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS Nine Months Ended Exercise price $ 103.20 1,507.20 Expected stock price volatility 76.61 95.87 % Expected term (years) 5.19 10.00 Risk-free interest rate 1.52 3.14 % Expected dividend yield 0.00 % ● Expected stock-price volatility. ● Expected term. ● Risk-free interest rate. ● Expected dividend yield. The weighted-average grant date fair value of options granted during the nine months ended September 30, 2022 was $ 19.24 As of September 30, 2023, the Company had an aggregate of $ 163,754 1.32 Restricted Stock Units The following table summarizes the Company’s restricted stock units activity during the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK UNITS Restricted Stock Units Weighted average fair value Outstanding at December 31, 2022 1,003 $ 120.02 Released (938 ) 101.40 Cancelled (2 ) 386.40 Outstanding at September 30, 2023 63 $ 388.80 There were no restricted stock units granted or forfeited during the nine months ended September 30, 2023. The remaining awards outstanding are subject to time-based vesting conditions and are scheduled to vest by December 2023. The estimated fair value of each of the restricted stock units was determined on the date of grant based on the closing price of the Company’s common stock on the previous trading date. Shares Reserved for Future Issuance The following shares of common stock are reserved for future issuance: SCHEDULE OF COMMON STOCK FUTURE ISSUANCE September 30, 2023 Awards outstanding under the 2021 Omnibus Incentive Plan 26,377 Awards available for future grant under 2021 Omnibus Incentive Plan 617,112 Warrants outstanding 4,929,996 Total shares of common stock reserved for future issuance 5,573,485

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS 2023 Notes On October 23, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) for an aggregate financing of $ 1.7 612,000 566,667 1,255,697 0.0001 1,224,000 1,133,333 2,511,394 0.2 The combined notes are subject to an original issue discount of 8 6.0 1.5675 10 1.5675 The warrants will have an exercise price of $ 1.5675 2021 Incentive Plan On October 19, 2023, the Company registered 26,725 585,796 615,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Use of estimates and assumptions	Use of estimates and assumptions Preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and disclosed in the accompanying notes. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The more significant estimates and assumptions by management include, but are not limited to, the expense recognition for certain accrued research and development services, the valuation allowance of deferred tax assets resulting from net operating losses, and the fair value of warrants and options to purchase the Company’s common stock and convertible notes payable.
Cash and cash equivalents	Cash and cash equivalents For purposes of the consolidated balance sheets and consolidated statements of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Concentrations of credit risk and off-balance sheet risk	Concentrations of credit risk and off-balance sheet risk Cash and cash equivalents are financial instruments that are potentially subject to concentrations of credit risk. The Company’s cash and cash equivalents are deposited in accounts at large financial institutions and amounts currently exceed federally insured limits. The Company has no financial instruments with off-balance sheet risk of loss.
Property and equipment	Property and equipment Property and equipment include office and laboratory equipment that is recorded at cost and depreciated using the straight-line method over the estimated useful lives of five six years
Derivative financial instruments	Derivative financial instruments The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company evaluates all of its financial instruments, including notes payable, to determine whether such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract and the features of the derivatives. Bifurcated embedded derivatives are recognized at fair value, with changes in fair value recognized in the consolidated statement of operations each period. As of September 30, 2023 and December 31, 2022, the Company did not have any bifurcated embedded derivatives in the Company’s consolidated balance sheets.
Fair Value Measurement	Fair Value Measurement ASC 820, Fair Value Measurements The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace. Level 3: Unobservable inputs which are supported by little, or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation. The Company evaluates assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level at which to classify them for each reporting period. This determination requires significant judgments to be made by the Company. As of September 30, 2023 and December 31, 2022, the recorded values of cash and cash equivalents, prepaid expenses, accounts payable, and accrued expenses and other liabilities approximate their fair values due to the short-term nature of these items. 2021 Notes In 2021, the Company issued convertible notes and elected the fair value option to account for the convertible notes as it believes the fair value option provides users of the financial statements with greater ability to estimate the outcome of future events as facts and circumstances change, particularly with respect to changes in the fair value of the common stock underlying the conversion option and redemption feature. The fair value estimate of the 2021 Notes was based on a discounted cash flow model and a Monte Carlo simulation, which represent Level 3 measurements. Significant assumptions include the discount rate used in the discounted cash flow model and the expected premium for conversion used in the Monte Carlo simulation. Changes in the fair value of the notes are recognized in other income (expense) for each reporting period. Refer to Note 7 for details of the terms and conditions of the 2021 Notes. 2022 Notes In July 2022 the Company issued convertible notes accounted for under ASC 480 – Distinguishing Liabilities from Equity, Warrants The Company issued liability-classified warrants in connection with the issuance of the 2021 and 2022 Notes. The warrants were liability-classified due to certain cash settlement features and are included in “Other long-term liabilities” on the consolidated balance sheets. The Company uses a Black Scholes model to estimate the fair value of the warrants at each balance sheet date. Changes in the fair value of the warrants are recognized in other income (expense) for each reporting period. Refer to Note 8 for details of the warrants. The following tables present liabilities measured and recorded at fair value on the Company’s consolidated balance sheets as of September 30, 2023, and December 31, 2022. SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE Total Level 1 Level 2 Level 3 September 30, 2023 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 30,473 $ - $ - $ 30,473 Liability classified warrants $ 30,473 $ - $ - $ 30,473 Total $ 30,473 $ - $ - $ 30,473 Total Level 1 Level 2 Level 3 December 31, 2022 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 4,203,579 $ - $ - $ 4,203,579 Liability classified warrants 310,346 - - 310,346 Total $ 4,513,925 $ - $ - $ 4,513,925 The following table summarizes the change in fair value of the Company’s Level 3 assets and liabilities for the nine months ended September 30, 2023: SCHEDULE OF CHANGE IN FAIR VALUE OF COMPANY’S LEVEL 3 Total Convertible note Liability classified warrants Fair value, December 31, 2022 $ 4,513,925 $ 4,203,579 $ 310,346 Conversions (3,056,892 ) (3,056,892 ) - Cash payments (415,351 ) (415,351 ) - Cash true-up liability (584,857 ) (584,857 ) - Change in fair value (426,352 ) (146,479 ) (279,873 ) Fair value, September 30, 2023 $ 30,473 $ - $ 30,473 Federal Grants In September 2018, the National Institutes of Health (“NIH”) through the National Institute on Drug Abuse (“NIDA”) awarded the Company a research and development grant related to the development of its MPAR ® 5.4 3.2 2.2 1.1 5.1 2.1 3.0 2.8 2.8 10.7 In September 2019, the NIH/NIDA awarded the Company a second research and development grant related to the development of its TAAP/MPAR ® 5.4 The Company recognizes revenue when costs related to the grants are incurred and assessed as reimbursable. The Company believes this policy is consistent with the overarching premise in Accounting Standards Codification Topic 606, Revenue from Contracts with Customers The revenue recognized under the MPAR Grant and OUD Grant: SCHEDULE OF REVENUE RECOGNIZATION UNDER GRANTS 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 MPAR $ 119,942 $ 206,290 $ 1,038,484 $ 710,761 TAAP/OUD 315,438 73,061 677,004 379,159 Total $ 435,380 $ 279,351 $ 1,715,488 $ 1,089,920 Amounts requested or eligible to be requested through the NIH payment management system, but for which cash has not been received, are presented as an unbilled receivable on the Company’s consolidated balance sheets. As all amounts are expected to be remitted in a timely manner, no valuation allowances are recorded.
Research and development costs	Research and development costs The Company’s research and development expenses consist primarily of third-party research and development expenses, consulting expenses, animal and clinical studies, and any allocable direct overhead, including facilities and depreciation costs, as well as salaries, payroll taxes, and employee benefits for those individuals directly involved in ongoing research and development efforts. Research and development expenses are charged to expense as incurred. Payments made prior to the receipt of goods or services to be used in research and development are capitalized until the goods or services are received.
General and administrative expenses	General and administrative expenses General and administrative expenses consist primarily of personnel costs associated with the Company’s executive, finance, human resources, compliance, and other administrative personnel, as well as accounting and legal professional services fees.
Stock-based compensation	Stock-based compensation The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards using a graded amortization approach. The Company accounts for forfeitures as they occur. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. Stock-based compensation costs are recorded in general and administrative expenses and research and development expenses in the consolidated statements of operations. From time-to-time equity classified awards may be modified. On the modification date, the Company estimates the fair value of the awards immediately before and immediately after modification. The incremental increase in fair value is recognized as expense immediately to the extent the underlying equity awards are vested and over the same remaining amortization schedule as the unvested underlying equity awards.
Income taxes	Income taxes Income taxes are recorded in accordance with ASC 740, Income Taxes The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.
Net loss per share	Net loss per share The basic net loss per share is calculated by dividing the Company’s net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Basic shares outstanding include the weighted average effect of the Company’s outstanding pre-funded warrants, the exercise of which requires little or no consideration for the delivery of shares of common stock. The diluted net loss per share is calculated by dividing the Company’s net loss attributable to common stockholders by the diluted weighted average number of common shares outstanding during the period, determined using the treasury stock method and the average stock price during the period. The following weighted average shares have been excluded from the calculations of diluted weighted average common shares outstanding because they would have been anti-dilutive: SCHEDULE OF WEIGHTED AVERAGE SHARES OF ANTI-DILUTIVE SECURITIES 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Stock options 26,354 29,249 26,354 27,378 RSUs 63 4,261 63 3,317 Warrants 4,711,236 87,878 2,876,380 87,878 Convertible notes - 267,957 - 89,647 Total 4,737,653 389,345 2,902,797 208,220 Anti-dilutive weighted average shares 4,737,653 389,345 2,902,797 208,220
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Topic 470) to address issues identified as a result of the complexity with applying GAAP for certain financial instruments with characteristics of liabilities and equity. The FASB decided to reduce the number of accounting models for convertible debt instruments and convertible preferred stock, resulting in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Certain types of convertible instruments will continue to be subject to separation models: (a) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (b) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. For convertible instruments, the contracts primarily affected are those with beneficial conversions or cash conversion features as the accounting models for those specific features have been removed. For contracts in an entity’s own equity, the contracts primarily affected are freestanding instruments and embedded features that are accounted for as derivatives due to a failure to meet the settlement conditions of the derivatives scope exceptions. The FASB simplified the settlement assessment by removing the requirements to (a) consider whether the contract would be settled in registered shares, (b) to consider whether collateral is required to be posted, and (c) assess shareholder rights. The FASB also decided to enhance information transparency by making targeted improvements to the disclosures for convertible instruments and earnings-per-share guidance. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023 and early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. Entities must adopt the guidance as of the beginning of its annual fiscal year and a modified retrospective or fully retrospective transition approach is permitted. The Company adopted the standard with an effective date of January 1, 2023 and the adoption did not have a significant impact on the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE	The following tables present liabilities measured and recorded at fair value on the Company’s consolidated balance sheets as of September 30, 2023, and December 31, 2022. SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE Total Level 1 Level 2 Level 3 September 30, 2023 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 30,473 $ - $ - $ 30,473 Liability classified warrants $ 30,473 $ - $ - $ 30,473 Total $ 30,473 $ - $ - $ 30,473 Total Level 1 Level 2 Level 3 December 31, 2022 Total Level 1 Level 2 Level 3 Fair value of convertible note $ 4,203,579 $ - $ - $ 4,203,579 Liability classified warrants 310,346 - - 310,346 Total $ 4,513,925 $ - $ - $ 4,513,925
SCHEDULE OF CHANGE IN FAIR VALUE OF COMPANY’S LEVEL 3	The following table summarizes the change in fair value of the Company’s Level 3 assets and liabilities for the nine months ended September 30, 2023: SCHEDULE OF CHANGE IN FAIR VALUE OF COMPANY’S LEVEL 3 Total Convertible note Liability classified warrants Fair value, December 31, 2022 $ 4,513,925 $ 4,203,579 $ 310,346 Conversions (3,056,892 ) (3,056,892 ) - Cash payments (415,351 ) (415,351 ) - Cash true-up liability (584,857 ) (584,857 ) - Change in fair value (426,352 ) (146,479 ) (279,873 ) Fair value, September 30, 2023 $ 30,473 $ - $ 30,473
SCHEDULE OF REVENUE RECOGNIZATION UNDER GRANTS	The revenue recognized under the MPAR Grant and OUD Grant: SCHEDULE OF REVENUE RECOGNIZATION UNDER GRANTS 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 MPAR $ 119,942 $ 206,290 $ 1,038,484 $ 710,761 TAAP/OUD 315,438 73,061 677,004 379,159 Total $ 435,380 $ 279,351 $ 1,715,488 $ 1,089,920
SCHEDULE OF WEIGHTED AVERAGE SHARES OF ANTI-DILUTIVE SECURITIES	The following weighted average shares have been excluded from the calculations of diluted weighted average common shares outstanding because they would have been anti-dilutive: SCHEDULE OF WEIGHTED AVERAGE SHARES OF ANTI-DILUTIVE SECURITIES 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Stock options 26,354 29,249 26,354 27,378 RSUs 63 4,261 63 3,317 Warrants 4,711,236 87,878 2,876,380 87,878 Convertible notes - 267,957 - 89,647 Total 4,737,653 389,345 2,902,797 208,220 Anti-dilutive weighted average shares 4,737,653 389,345 2,902,797 208,220

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS	SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, Prepaid research and development $ 581,985 $ 1,300,473 Prepaid insurance 547,776 445,583 Other prepaid expenses 45,206 101,425 Other current assets 8,000 - Total prepaid expenses and other current assets $ 1,182,967 $ 1,847,481

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES	SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES September 30, December 31, Accrued research and development $ 500,197 $ 1,332,713 Share subscription facility commitment fees - 400,000 Professional fees 164,100 421,530 Other accrued liabilities 96,161 72,251 Total accrued expenses and other liabilities $ 760,458 $ 2,226,494

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	The following table provides a summary of the Company’s outstanding debt as of December 31, 2022: SCHEDULE OF DEBT Principal balance Accrued interest Fair value adjustment Net debt balance 2022 Notes $ 3,905,264 $ 10,544 $ 287,771 $ 4,203,579 Financed insurance 195,273 7,906 - 203,179 Total $ 4,100,537 $ 18,450 $ 287,771 $ 4,406,758

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SCHEDULE OF OUTSTANDING WARRANT	As of September 30, 2023, outstanding warrants to purchase shares of common stock are as follows: SCHEDULE OF OUTSTANDING WARRANT Shares Underlying Outstanding Reference Warrants Exercise Price Description Classification (a) 63,659 $ 2,400.00 2,760.00 LACQ warrants Equity (b) 4,608 $ 3.64 Share subscription facility Equity (c) 4,512 $ 3.64 2021 Notes Liability (d) 38,894 $ 3.64 2022 Notes Liability (e) 549,987 $ 3.64 16.80 Public offering Equity (f) 318,451 $ 8.58 12.60 Public offering Equity (g) 3,727,813 $ 3.64 4.86 Public offering Equity (h) 222,072 $ 0.0001 Public offering Equity 4,929,996 a) On June 30, 2021, as a result of the Business Combination, the Company assumed a total of 78,751 7,782 7,310 2,400.00 2,760.00 June 30, 2026 five years 41,666 21,993 On August 3, 2021, the Company entered into an agreement with an existing warrant holder to reduce the price of 2,083 2,760.00 2,400.00 b) On July 2, 2021, upon public listing of the Company’s shares, the Company issued 4,608 3,477.60 11.6 The warrants have been subject to multiple exercise price reductions as required by a down round adjustment feature of the warrant, due to common stock issued at a price below the then current exercise price. The adjustments have progressed from the original exercise price of $ 2,402.40 3.64 c) On September 24, 2021 and November 5, 2021, the Company issued 1,504 3,008 1,831.20 September 23, 2026 187.20 0.125 3.64 d) On July 1, 2022 and August 9, 2022, the Company issued 19,447 170.04 June 29, 2027 August 8, 2027 24.07 0.125 3.64 e) On December 9, 2022, the Company issued 549,987 16.80 December 9, 2027 0.125 166,667 3.64 f) On February 6, 2023, the Company issued 318,451 8.58 12.60 February 2, 2028 August 7, 2028 (g) On May 12, 2023, the Company issued 3,727,813 3.64 4.86 November 12, 2024 May 10, 2028 May 12, 2028 (h) On May 12, 2023 the Company also issued 1,451,876 885,000 344,804 222,072 0.0001
SCHEDULE OF WARRANTS FAIR VALUE ESTIMATION ASSUMPTIONS	The fair value of each warrant issued has been determined using the Black-Scholes option-pricing model. The material assumptions used in the Black-Scholes model in estimating the fair value of the warrants issued for the periods presented were as follows: SCHEDULE OF WARRANTS FAIR VALUE ESTIMATION ASSUMPTIONS Stock price Exercise price Expected term (years) Volatility Risk free rate (a) LACQ warrants (grant date varies) $ 3,477.60 $ 2,400.00 2,760.00 3.00 110.0 % 0.5 % (b) Share subscription facility (grant date 7/2/21) $ 3,477.60 $ 2,402.40 3.00 110.0 % 0.5 % (b) Share subscription facility (remeasurement date varies) $ 3.53 116.64 $ 3.64 201.60 1.15 1.47 91.25 96.0 % 3.9 4.12 % (c) Liability classified warrants (grant date 9/24/21) $ 1,077.60 $ 1,831.20 5.00 94.1 % 1.0 % (c) Liability classified warrants (grant date 11/5/21) $ 540.00 $ 1,831.20 5.00 94.1 % 1.0 % (c) Liability classified warrants (remeasured at 9/30/23) $ 1.36 $ 3.64 3.00 3.10 95.8 97.0 % 4.8 % (d) Liability classified warrants (grant date 7/1/22) $ 136.80 $ 170.04 5.00 98.9 % 2.9 % (d) Liability classified warrants (grant date 8/9/22) $ 127.20 $ 170.04 5.00 102.8 % 3.0 % (d) Liability classified warrants (remeasured at 9/30/23) $ 1.36 $ 3.64 3.75 3.86 98.9 101.5 % 4.7 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	The following table summarizes the Company’s stock option activity during the nine months ended September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITY Weighted average Options Exercise price Remaining contractual life Intrinsic value Outstanding at December 31, 2022 26,334 $ 707.63 6.53 $ - Granted - - - - Exercised - - - - Expired / Forfeited (20 ) 770.40 - - Outstanding at September 30, 2023 26,314 $ 707.59 4.74 - Exercisable at September 30, 2023 24,505 722.84 - - Vested and expected to vest 26,314 $ 707.59 4.74 -
SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS	The fair value of each stock option granted has been determined using the Black-Scholes option-pricing model. The material assumptions used in the Black-Scholes model in estimating the fair value of the options granted for the periods presented were as follows (there were no grants issued in 2023): SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS Nine Months Ended Exercise price $ 103.20 1,507.20 Expected stock price volatility 76.61 95.87 % Expected term (years) 5.19 10.00 Risk-free interest rate 1.52 3.14 % Expected dividend yield 0.00 %
SCHEDULE OF RESTRICTED STOCK UNITS	The following table summarizes the Company’s restricted stock units activity during the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK UNITS Restricted Stock Units Weighted average fair value Outstanding at December 31, 2022 1,003 $ 120.02 Released (938 ) 101.40 Cancelled (2 ) 386.40 Outstanding at September 30, 2023 63 $ 388.80
SCHEDULE OF COMMON STOCK FUTURE ISSUANCE	The following shares of common stock are reserved for future issuance: SCHEDULE OF COMMON STOCK FUTURE ISSUANCE September 30, 2023 Awards outstanding under the 2021 Omnibus Incentive Plan 26,377 Awards available for future grant under 2021 Omnibus Incentive Plan 617,112 Warrants outstanding 4,929,996 Total shares of common stock reserved for future issuance 5,573,485

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - $ / shares	Sep. 30, 2023	May 12, 2023	Feb. 02, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2021	Dec. 31, 2020
Common stock, shares authorized	250,000,000			250,000,000	250,000,000	150,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,500,000			1,500,000		1,500,000
Preferred stock, par value	$ 0.0001			$ 0.0001		$ 0.0001
EBIR, Inc [Member]
Common stock, shares authorized							1,000,000
Common stock, par value							$ 0.001
Preferred stock, shares authorized							100,000
Preferred stock, par value							$ 0.001
EBIR, Inc [Member]
Ownership percentage	79.20%
EBIR, Inc [Member] | Key Personnel [Member]
Ownership percentage	19.80%
EBIR, Inc [Member] | Unrelated Party [Member]
Ownership percentage	1%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)

1 Months Ended

Mar. 31, 2023

Jul. 31, 2022

Jun. 30, 2021

Sep. 30, 2023

May 12, 2023

Dec. 31, 2022

Aug. 09, 2022

Jul. 01, 2022

Nov. 05, 2021

Sep. 24, 2021

Jul. 02, 2021

Dec. 31, 2020

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Reverse stock split

1-for-12 reverse split

Accumulated deficit

$ 118,052,779

$ 110,931,063

Common stock, subscriptions value

$ 60,000,000

Warrants issued shares

78,751

210,085

19,447

19,447

3,008

1,504

4,608

Warrant, exercise price

$ 3.64

$ 3.64

$ 170.04

$ 170.04

$ 1,831.20

$ 1,831.20

July 2022 [Member] | Common Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Commitment fees

$ 800,000

January 2023 [Member] | Common Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Commitment fees

$ 400,000

Investor [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Warrants issued shares

4,608

Warrant, exercise price

$ 2,402.40

Commitment fees

$ 1,200,000

Investor [Member] | First Anniversary [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Commitment fees

800,000

Investor [Member] | 18-Month Anniversary [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Commitment fees

$ 400,000

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Fair value of convertible note	$ 30,473	$ 4,203,579
Liability classified warrants	30,473	310,346
Total	30,473	4,513,925
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Fair value of convertible note
Liability classified warrants
Total
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Fair value of convertible note
Liability classified warrants
Total
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Fair value of convertible note	30,473	4,203,579
Liability classified warrants	30,473	310,346
Total	$ 30,473	$ 4,513,925

SCHEDULE OF CHANGE IN FAIR VALU

SCHEDULE OF CHANGE IN FAIR VALUE OF COMPANY’S LEVEL 3 (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 4,513,925
Conversions	(3,056,892)
Cash payments	(415,351)
Cash true-up liability	(584,857)
Change in fair value	(426,352)
Ending balance	30,473
Convertible Notes [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	4,203,579
Conversions	(3,056,892)
Cash payments	(415,351)
Cash true-up liability	(584,857)
Change in fair value	(146,479)
Ending balance
Liability Classified Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	310,346
Conversions
Cash payments
Cash true-up liability
Change in fair value	(279,873)
Ending balance	$ 30,473

SCHEDULE OF REVENUE RECOGNIZATI

SCHEDULE OF REVENUE RECOGNIZATION UNDER GRANTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Total	$ 435,380	$ 279,351	$ 1,715,488	$ 1,089,920
MPAR [Member]
Product Information [Line Items]
Total	119,942	206,290	1,038,484	710,761
TAAPOUD [Member]
Product Information [Line Items]
Total	$ 315,438	$ 73,061	$ 677,004	$ 379,159

SCHEDULE OF WEIGHTED AVERAGE SH

SCHEDULE OF WEIGHTED AVERAGE SHARES OF ANTI-DILUTIVE SECURITIES (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive weighted average shares	4,737,653	389,345	2,902,797	208,220
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive weighted average shares	26,354	29,249	26,354	27,378
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive weighted average shares	63	4,261	63	3,317
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive weighted average shares	4,711,236	87,878	2,876,380	87,878
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive weighted average shares		267,957		89,647

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) $ in Millions	Sep. 30, 2023	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2019	Aug. 31, 2019	Sep. 30, 2018
Property, Plant and Equipment [Line Items]
Grants receivable		$ 10.7		$ 5.4	$ 5.1	$ 5.4
Year 1 [Member]
Property, Plant and Equipment [Line Items]
Grants receivable					2.1	3.2
Contribution of grants						1.1
Year 2 [Member]
Property, Plant and Equipment [Line Items]
Grants receivable					$ 3	$ 2.2
Year 3 [Member]
Property, Plant and Equipment [Line Items]
Grants receivable			$ 2.8
Year 4 [Member]
Property, Plant and Equipment [Line Items]
Grants receivable		$ 2.8
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	6 years

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid research and development	$ 581,985	$ 1,300,473
Prepaid insurance	547,776	445,583
Other prepaid expenses	45,206	101,425
Other current assets	8,000
Total prepaid expenses and other current assets	$ 1,182,967	$ 1,847,481

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued research and development	$ 500,197	$ 1,332,713
Share subscription facility commitment fees		400,000
Professional fees	164,100	421,530
Other accrued liabilities	96,161	72,251
Total accrued expenses and other liabilities	$ 760,458	$ 2,226,494

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Contractual obligation	$ 17,800,000		$ 17,800,000
Future lease payments			2,732
Rent expense	$ 8,375	$ 7,939	$ 25,124	$ 23,606

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($)	Sep. 30, 2023	May 12, 2023	Jan. 12, 2023	Dec. 31, 2022	Jun. 30, 2022
Short-Term Debt [Line Items]
Principal balance				$ 4,100,537
Accrued interest				18,450
Fair value adjustment				287,771
Net debt balance	$ 350,932	$ 600,000	$ 600,000	4,406,758
2022 Notes [Member]
Short-Term Debt [Line Items]
Principal balance				3,905,264
Accrued interest				10,544
Fair value adjustment				287,771
Net debt balance				4,203,579	$ 4,240,000
Financed Insurance [Member]
Short-Term Debt [Line Items]
Principal balance				195,273
Accrued interest				7,906
Fair value adjustment
Net debt balance				$ 203,179

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2022	Nov. 05, 2021	Sep. 24, 2021	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	May 12, 2023	Jan. 12, 2023	Aug. 09, 2022	Jul. 31, 2022	Jul. 01, 2022	Aug. 03, 2021	Jun. 30, 2021
Short-Term Debt [Line Items]
Net debt balance					$ 350,932		$ 350,932		$ 4,406,758	$ 600,000	$ 600,000
Interest expense					$ 7,649	$ 4,859	9,146	$ 6,864
Proceeds from convertible debt								7,533,915
Exercise price		$ 1,831.20	$ 1,831.20		$ 3.64		$ 3.64			$ 3.64		$ 170.04		$ 170.04
Original issue discount rate percentage					8%		8%
Financed insurance premiums				$ 400,000					400,000
Interest expense					$ 7,649	$ 4,859	$ 9,146	$ 57,662
Financed Insurance Premiums [Member]
Short-Term Debt [Line Items]
Interest paid							9,402
Interest expense					$ 7,649		$ 9,146
Maximum [Member]
Short-Term Debt [Line Items]
Exercise price															$ 2,760	$ 2,760
Minimum [Member]
Short-Term Debt [Line Items]
Exercise price					$ 2,402.40		$ 2,402.40								$ 2,400	$ 2,400
2021 Notes [Member]
Short-Term Debt [Line Items]
Convertible debt		$ 10,600,000	$ 5,300,000
Proceeds from convertible debt		$ 9,400,000	$ 4,600,000
Debt instrument, interest rate							5%
Debt instrument original issue discount							6%
Payments of debt issuance costs							$ 15,900,000
Debt issuance costs, net					$ 1,900,000		1,900,000
Legal fees							1,000,000
Amortization of financing costs							$ 900,000
Percentage of cash settlement premium							8%
Exercise price	$ 187.20									3.64
2022 Notes [Member]
Short-Term Debt [Line Items]
Net debt balance	$ 4,240,000								$ 4,203,579
Convertible debt	8,000,000
Cash proceeds from issuance of debt	4,000,000
Initial fair value	12,090,000
Loss on issuance of fair value	3,600,000
Issuance costs	$ 1,100,000
Original issue discount rate	6%
Original issue discount	$ 500,000
Legal and investment banking fees	$ 600,000
Warrants to purchase common stock	38,894
Exercise price	$ 170.04												$ 187.20
Debt term	5 years
Convertible debt					$ 5,000,000		$ 5,000,000
Original issue discount rate percentage					6%		6%
Debt interest rate					6%		6%
2022 Notes [Member] | Letter Agreement [Member]
Short-Term Debt [Line Items]
Conversion price										9.01	$ 24.07
2022 Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, redemption price, percentage							20%
Debt maturity date							Feb. 07, 2024
2022 Notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Debt maturity date							Dec. 29, 2023
2022 Notes [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Conversion price, percent	92%
2022 Notes and 2021 [Member]
Short-Term Debt [Line Items]
Exercise price										$ 0.125

SCHEDULE OF OUTSTANDING WARRANT

SCHEDULE OF OUTSTANDING WARRANT (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	4,929,996
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	63,659	[1]
Warrant description	LACQ warrants	[1]
Warrant One [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 2,400	[1]
Warrant One [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 2,760	[1]
Warrant Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	4,608	[2]
Exercise price	$ 3.64	[2]
Warrant description	Share subscription facility	[2]
Warrant Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	4,512	[3]
Exercise price	$ 3.64	[3]
Warrant description	2021 Notes	[3]
Warrant Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	38,894	[4]
Exercise price	$ 3.64	[4]
Warrant description	2022 Notes	[4]
Warrant Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	549,987	[5]
Warrant description	Public offering	[5]
Warrant Five [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 3.64	[5]
Warrant Five [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 16.80	[5]
Warrant Six [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	318,451	[6]
Warrant description	Public offering	[6]
Warrant Six [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 8.58	[6]
Warrant Six [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 12.60	[6]
Warrant Seven [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	3,727,813	[7]
Warrant description	Public offering	[7]
Warrant Seven [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 3.64	[7]
Warrant Seven [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 4.86	[7]
Warrant Eight [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding warrant | shares	222,072	[8]
Exercise price	$ 0.0001	[8]
Warrant description	Public offering	[8]
[1]On June 30, 2021, as a result of the Business Combination, the Company assumed a total of 78,751 7,782 7,310 2,400.00 2,760.00 June 30, 2026 five years 41,666 21,993 4,608 3,477.60 11.6 1,504 3,008 1,831.20 September 23, 2026 187.20 0.125 3.64 19,447 170.04 June 29, 2027 August 8, 2027 24.07 0.125 3.64 549,987 16.80 December 9, 2027 0.125 166,667 3.64 318,451 8.58 12.60 February 2, 2028 August 7, 2028 3,727,813 3.64 4.86 November 12, 2024 May 10, 2028 May 12, 2028 1,451,876 885,000 344,804 222,072 0.0001

SCHEDULE OF OUTSTANDING WARRA_2

SCHEDULE OF OUTSTANDING WARRANT (Details) (Parenthetical) - USD ($) $ / shares in Units, $ in Millions

5 Months Ended

May 12, 2023

Jul. 02, 2021

Jun. 30, 2021

Sep. 30, 2023

Aug. 31, 2023

Feb. 06, 2023

Dec. 31, 2022

Dec. 09, 2022

Sep. 30, 2022

Aug. 09, 2022

Jul. 31, 2022

Jul. 01, 2022

Jun. 30, 2022

Nov. 05, 2021

Sep. 24, 2021

Aug. 03, 2021

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants issued

210,085

4,608

78,751

19,447

19,447

3,008

1,504

Warrants cancelled

7,310

7,782

Warrants, exercise price

$ 3.64

$ 3.64

$ 170.04

$ 170.04

$ 1,831.20

$ 1,831.20

Warrant expiration date

Jun. 30, 2026

Warrant term

5 years

Warrants expiration date

Aug. 08, 2027

Jun. 29, 2027

Sep. 23, 2026

Sep. 23, 2026

Shares amended

150,000,000

250,000,000

250,000,000

250,000,000

2022 Notes [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 187.20

$ 170.04

2022 Notes and 2021 [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 0.125

December Public Offering [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 24.07

$ 24.07

General and Administrative Expense [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Grant date fair value of warrants price per share

$ 3,477.60

Fair value adjustment of warrants

$ 11.6

Subscription Arrangement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants issued

2,083

Public Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants outstanding

41,666

Private Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Remaining of cashless warrant shares

21,993

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants issued

3,727,813

318,451

549,987

Warrants, exercise price

$ 0.125

$ 16.80

Warrants expiration date

Dec. 09, 2027

Shares amended

166,667

Series A-1 Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants expiration date

Nov. 12, 2024

Series A-2 Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants expiration date

May 10, 2028

Placement Agent Warrants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants expiration date

May 12, 2028

Prefunded Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants issued

1,451,876

Warrants, exercise price

$ 0.0001

Warrants outstanding

222,072

Warrants exercised

885,000

344,804

Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 2,400

$ 2,402.40

$ 2,400

Minimum [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 3.64

$ 8.58

Warrants expiration date

Feb. 02, 2028

Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 2,760

$ 2,760

Maximum [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants, exercise price

$ 4.86

$ 12.60

Warrants expiration date

Aug. 07, 2028

SCHEDULE OF WARRANTS FAIR VALUE

SCHEDULE OF WARRANTS FAIR VALUE ESTIMATION ASSUMPTIONS (Details)	Sep. 30, 2023 $ / shares	Aug. 09, 2022 $ / shares	Jul. 01, 2022 $ / shares	Nov. 05, 2021 $ / shares	Sep. 24, 2021 $ / shares	Jul. 02, 2021 $ / shares	Jun. 30, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years							5 years
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Share Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3,477.60
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Exercise Price [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	2,400
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Exercise Price [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	2,760
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Expected Term [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years	3 years					3 years
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Price Volatility [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	110
Leisure Acquisition Corp A Delaware Corporation [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	0.5
Share Subscription Facility [Member] | Measurement Input, Share Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants						3,477.60
Share Subscription Facility [Member] | Measurement Input, Share Price [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3.53
Share Subscription Facility [Member] | Measurement Input, Share Price [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	116.64
Share Subscription Facility [Member] | Measurement Input, Exercise Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants						2,402.40
Share Subscription Facility [Member] | Measurement Input, Exercise Price [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3.64
Share Subscription Facility [Member] | Measurement Input, Exercise Price [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	201.60
Share Subscription Facility [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3.9
Expected term years	1 year 1 month 24 days
Share Subscription Facility [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	4.12
Expected term years	1 year 5 months 19 days
Share Subscription Facility [Member] | Measurement Input, Price Volatility [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants						110
Share Subscription Facility [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	91.25
Share Subscription Facility [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	96
Share Subscription Facility [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants						0.5
Liability Classified Warrants Grant Date [Member] | Measurement Input, Share Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants		127.20	136.80	540	1,077.60
Liability Classified Warrants Grant Date [Member] | Measurement Input, Exercise Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants		170.04	170.04	1,831.20	1,831.20
Liability Classified Warrants Grant Date [Member] | Measurement Input, Expected Term [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years		5 years	5 years	5 years	5 years
Liability Classified Warrants Grant Date [Member] | Measurement Input, Price Volatility [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants		102.8	98.9	94.1	94.1
Liability Classified Warrants Grant Date [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants		3	2.9	1	1
Liability Classified Warrants Remeasured [Member] | Measurement Input, Share Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	1.36
Liability Classified Warrants Remeasured [Member] | Measurement Input, Exercise Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3.64
Liability Classified Warrants Remeasured [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years	3 years
Liability Classified Warrants Remeasured [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years	3 years 1 month 6 days
Liability Classified Warrants Remeasured [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	95.8
Liability Classified Warrants Remeasured [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	97
Liability Classified Warrants Remeasured [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	4.8
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Exercise Price [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	3.64
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years	3 years 9 months
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected term years	3 years 10 months 9 days
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	98.9
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	101.5
Liability Classified Warrants Remeasured2 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Estimating fair value of warrants	4.7

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($) $ / shares in Units, $ in Millions	May 12, 2023	Feb. 02, 2023	Sep. 30, 2023	Feb. 06, 2023	Dec. 31, 2022	Dec. 09, 2022	Sep. 30, 2022	Aug. 09, 2022	Jul. 01, 2022	Nov. 05, 2021	Sep. 24, 2021	Aug. 03, 2021	Jul. 02, 2021	Jun. 30, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			250,000,000		250,000,000		250,000,000							150,000,000
Preferred stock, shares authorized			1,500,000		1,500,000									1,500,000
Preferred stock par value			$ 0.0001		$ 0.0001									$ 0.0001
Preferred stock, shares issued			0		0
Preferred stock, shares outstanding			0		0
Sale of stock number of shares issued in transaction	1,800,876	297,619
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Combined offering price	$ 3.887	$ 10.08
Sale of Stock, Consideration Received Per Transaction	$ 7	$ 3
Related costs	$ 0.7	$ 0.3
Warrants to purchase common shares	210,085							19,447	19,447	3,008	1,504		4,608	78,751
Warrant, exercise price	$ 3.64		3.64					$ 170.04	$ 170.04	$ 1,831.20	$ 1,831.20
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized	166,667
Warrants to purchase common shares	3,727,813			318,451		549,987
Warrant, exercise price	$ 0.125					$ 16.80
Combined offering price	0.125
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price	16.80
Warrant, exercise price			$ 2,402.40									$ 2,400		$ 2,400
Minimum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant, exercise price	3.64			$ 8.58
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price	187.20
Warrant, exercise price												$ 2,760		$ 2,760
Maximum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant, exercise price	$ 4.86			$ 12.60

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Option outstanding, beginning balance	26,334
Weighted average exercise price. beginning balance	$ 707.63
Weighted average remaining contractual term, beginning balance	4 years 8 months 26 days	6 years 6 months 10 days
Aggregate intrinsic value, beginning balance
Option outstanding, granted
Weighted average exercise price, granted
Aggregate intrinsic value, granted
Option outstanding, exercised
Weighted average exercise price, exercised
Aggregate intrinsic value, exercised
Option outstanding, expired or forfeited	(20)
Weighted average exercise price, expired or forfeited	$ 770.40
Aggregate intrinsic value, expired or forfeited
Option outstanding, ending balance	26,314	26,334
Weighted average exercise price, ending balance	$ 707.59	$ 707.63
Aggregate intrinsic value, ending balance
Option, exercisable	24,505
Weighted average exercise price, exercisable	$ 722.84
Aggregate intrinsic value, beginning balance
Option vested or expected to vest	26,314
Weighted average exercise price, vested or expected to vest	$ 707.59
Weighted average remaining contractual term in years, vested and expected to vest	4 years 8 months 26 days
Aggregate intrinsic value, vested or expected to vest

SCHEDULE OF SHARE-BASED PAYMENT

SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected stock price volatility, minimum	76.61%
Expected stock price volatility, maximum	95.87%
Risk-free interest rate, minimum	1.52%
Risk-free interest rate, maximum	3.14%
Expected dividend rate	0%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 103.20
Expected term (years)	5 years 2 months 8 days
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 1,507.20
Expected term (years)	10 years

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock units outstanding, beginning balance | shares	1,003
Weight average fair value, beginning balance | $ / shares	$ 120.02
Restricted stock units, released | shares	(938)
Weight average fair value, released | $ / shares	$ 101.40
Restricted stock units, cancelled | shares	(2)
Weight average fair value, cancelled | $ / shares	$ 386.40
Restricted stock units outstanding, ending balance | shares	63
Weight average fair value, ending balance | $ / shares	$ 388.80

SCHEDULE OF COMMON STOCK FUTURE

SCHEDULE OF COMMON STOCK FUTURE ISSUANCE (Details)	Sep. 30, 2023 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance	5,573,485
Warrant Outstanding [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance	4,929,996
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance	26,377
Share-Based Payment Arrangement, Option [Member] | Stock Option Available For Future Grant Under 2021 Omnibus Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance	617,112

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Feb. 28, 2023	Dec. 31, 2022	Jan. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option, outstanding	26,314		26,314			26,334
Common stock, capital shares reserved for future issuance	5,573,485		5,573,485
Number of restricted stock granted
Weighted average exercise price, vested or expected to vest	$ 707.59		$ 707.59
Weighted-average fair value per share, grant				$ 19.24
Unrecognized stock based compensation	$ 163,754		$ 163,754
Weighted average period			1 year 3 months 25 days
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option, vesting period			0 years
Weighted average exercise price, vested or expected to vest	$ 103.20		$ 103.20
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option, vesting period			4 years
Weighted average exercise price, vested or expected to vest	$ 1,507.20		$ 1,507.20
Board of Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock granted				9,545
General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation expense	$ 41,336	$ 128,357	$ 198,000	$ 731,126
Research and Development Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation expense	$ 14,338	$ 28,791	$ 52,224	$ 124,034
2021 Omnibus Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option, outstanding	18,432		18,432
Common stock, capital shares reserved for future issuance	4,166		4,166		26,725		12,500

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Oct. 23, 2023	Oct. 31, 2023	Sep. 30, 2023	Oct. 19, 2023	May 12, 2023	Feb. 02, 2023	Dec. 31, 2022	Aug. 09, 2022	Jul. 01, 2022	Nov. 05, 2021	Sep. 24, 2021	Jul. 02, 2021	Jun. 30, 2021
Subsequent Event [Line Items]
Aggregate principal amount							$ 4,100,537
Warrants to purchase common shares					210,085			19,447	19,447	3,008	1,504	4,608	78,751
Common stock, par value			$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Warrant, exercise price			$ 3.64		$ 3.64			$ 170.04	$ 170.04	$ 1,831.20	$ 1,831.20
Number of common shares granted
Subsequent Event [Member] | 2021 Incentive Plan [Member]
Subsequent Event [Line Items]
Number of common shares registered				26,725
Number of common shares granted		615,000
Subsequent Event [Member] | Amendment 2021 Incentive Plan [Member]
Subsequent Event [Line Items]
Number of common shares registered				585,796
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Debt financing amount	$ 1,700,000
Original issue discount rate	8%
Debt instrument accrue interest rate	6%
Debt instrument conversion price	$ 1.5675
Debt instrument redemption premium percentage	10%
Warrant, exercise price	$ 1.5675
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Senior Secured Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt financing amount	$ 200,000
Subsequent Event [Member] | First Closing Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Debt financing amount	566,667
Aggregate principal amount	$ 612,000
Warrants to purchase common shares	1,255,697
Common stock, par value	$ 0.0001
Subsequent Event [Member] | Second Closing Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Debt financing amount	$ 1,133,333
Aggregate principal amount	$ 1,224,000
Warrants to purchase common shares	2,511,394