RetinalGenix (RTGN) POS AM 6 Jun 22 Prospectus update (post-effective amendment) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2022
Cover [Abstract]
Document Type	POS AM
Amendment Flag	true
Amendment Description	This Post-Effective Amendment No. 1 (this “Post-Effective Amendment”) relates to the registration statement on Form S-1 (File No. 333-258528), initially filed by RetinalGenix Technologies Inc., a Delaware corporation (the “Registrant”), with the Securities and Exchange Commission (the “Commission”) on August 5, 2021 and declared effective by the Commission on October 7, 2021 (the “Registration Statement”).
Entity Registrant Name	RETINALGENIX TECHNOLOGIES INC.
Entity Central Index Key	0001836295
Entity Tax Identification Number	82-3936890
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1450 North McDowell Boulevard
Entity Address, Address Line Two	Suite 150
Entity Address, City or Town	Petaluma
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94954
City Area Code	(415)
Local Phone Number	578-9583
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 2,555	$ 4,947	$ 2,219
Due from Sanovas			15,069
Deferred offering costs			43,787
Total Current Assets	2,555	4,947	61,075
TOTAL ASSETS	2,555	4,947	61,075
Current Liabilities
Accounts Payable and accrued liabilities	262,467	251,282	141,431
Due to Sanovas	353,432	142,721
Due to officer	33,900
Stockholders’ loans payable	73,000	73,000
Accrued Interest Payable	4,079	2,619
Total Liabilities	726,878	469,622	141,431
Stockholders’ Deficit:
Preferred stock, $0.0001 par value; 40,000,000 shares authorized; Series F preferred stock - 3,000,000 shares designated, 0 issued and outstanding at March 31, 2022 and December 31, 2021			300
Common stock, $0.0001 par value; 80,000,000 shares authorized; 14,282,314 shares issued and outstanding at March 31, 2022 and 14,221,814 shares issued and outstanding at December 31, 2021	1,484	1,423	4,067
Additional paid in capital	4,753,708	4,638,218	2,840,599
Preferred stock subscription receivable			(300)
Accumulated deficit	(5,479,515)	(5,104,316)	(2,925,022)
Total Stockholders’ deficit	(724,323)	(464,675)	(80,356)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 2,555	$ 4,947	$ 61,075

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	40,000,000	40,000,000	40,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	80,000,000	80,000,000	80,000,000
Common stock, shares issued	14,282,314	14,221,814	40,678,323
Common stock, shares outstanding	14,282,314	14,221,814	40,678,323
Series F Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares designated		3,000,000	3,000,000
Preferred stock, shares issued	0	0	3,000,000
Preferred stock, shares outstanding	0	0	3,000,000

Condensed Statements of Operati

Condensed Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues
Expenses
General and Administrative Expenses	161,195	367,470	1,188,464	1,426,230
Research and Development	157,493	204,724	680,293	431,557
Stock-based compensation	55,051	111,487	307,918	220,206
Total Expenses	373,739	683,681	2,176,675	2,077,993
Interest expense	1,460		2,619
Net Loss	$ (375,199)	$ (683,681)	$ (2,179,294)	$ (2,077,993)
Net Loss per share - basic and diluted	$ (0.03)	$ (0.02)	$ (0.05)	$ (0.05)
Weighted average number of common shares outstanding during the period- basic and diluted	14,275,592	41,034,873	41,246,915	39,696,697

Condensed Statements of Stockho

Condensed Statements of Stockholders' Deficit - USD ($)	Common Stock [Member]	Preferred Stock [Member]Series F Preferred Stock [Member]	Subscription Receivable Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2019	$ 3,892	$ 300	$ (300)	$ 867,301	$ (847,029)	$ 24,164
Balance, shares at Dec. 31, 2019	38,915,056	3,000,000
Stock purchased by investors	$ 140			1,395,001		1,395,141
Stock purchased by investors, shares	1,405,141
Stock based compensation				220,206		220,206
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC	$ 35			358,091		358,126
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC, shares	358,126
Deferred costs
Net loss					(2,077,993)	(2,077,993)
Balance at Dec. 31, 2020	$ 4,067	$ 300	(300)	2,840,599	(2,925,022)	(80,356)
Balance, shares at Dec. 31, 2020	40,678,323	3,000,000
Stock purchased by investors	$ 40			398,057		398,097
Stock purchased by investors, shares	398,097
Stock based compensation				111,487		111,487
Deferred costs
Net loss					(683,681)	(683,681)
Balance at Mar. 31, 2021	$ 4,107	$ 300	(300)	3,350,143	(3,608,703)	(254,453)
Balance, shares at Mar. 31, 2021	41,076,420	3,000,000
Balance at Dec. 31, 2020	$ 4,067	$ 300	(300)	2,840,599	(2,925,022)	(80,356)
Balance, shares at Dec. 31, 2020	40,678,323	3,000,000
Stock purchased by investors	$ 117			1,083,082		1,083,199
Stock purchased by investors, shares	1,154,173
Stock based compensation				307,918		307,918
Exercise of warrants	$ 1			13,499		13,500
Exercise of warrants, shares	13,500
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC	$ 39			390,319		390,358
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC, shares	390,358
Exchange of shares owned by Sanovas Ophthalmology LLC for pre-funded warrants	$ (2,801)			2,801
Exchange of shares owned by Sanovas Ophthalmology LLC for pre-funded warrants, shares	(28,014,540)
Recission of preferred stock		$ (300)	300
Recission of preferred stock, shares		(3,000,000)
Net loss					(2,179,294)	(2,179,294)
Balance at Dec. 31, 2021	$ 1,423			4,638,218	(5,104,316)	(464,675)
Balance, shares at Dec. 31, 2021	14,221,814
Stock purchased by investors	$ 61			60,439		60,500
Stock purchased by investors, shares	60,500
Stock based compensation				55,051		55,051
Net loss					(375,199)	(375,199)
Balance at Mar. 31, 2022	$ 1,484			$ 4,753,708	$ (5,479,515)	$ (724,323)
Balance, shares at Mar. 31, 2022	14,282,314

Condensed Statements of Stock_2

Condensed Statements of Stockholders' Deficit (Parenthetical)	Dec. 31, 2021USD ($)
Statement of Stockholders' Equity [Abstract]
Net of Deferred costs	$ 70,974

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash Flows From Operating Activities
Net Loss	$ (375,199)	$ (683,681)	$ (2,179,294)	$ (2,077,993)
Adjustments to reconcile net loss to net cash used in operating activities
Stock based compensation expense	55,051	111,487	307,918	220,206
Increase in current assets		(12,139)
Expenses paid by Sanovas on behalf of Company, net	210,711	197,826	548,148	343,057
Increase in accounts payable and accrued liabilities	11,185	(12,724)	109,851	136,214
(Increase) decrease in deferred offering costs			43,787	(43,787)
Increase in accrued interest	1,460		2,619
Total adjustments	278,407	284,450	1,012,323	655,690
Net cash used in operating activities	(96,792)	(399,231)	(1,166,971)	(1,422,303)
Cash Flows From Financing Activities
Proceeds from common stock sold, net of costs	60,500	398,097	1,083,199	1,395,141
Proceeds from exercise of warrants			13,500
Advances from officer	33,900		73,000
Decrease in stockholders’ refund payable				(25,000)
Net cash provided by financing activities	94,400	398,097	1,169,699	1,370,141
Net increase (decrease) in cash	(2,392)	(1,134)	2,728	(52,162)
Cash at beginning of period	4,947	2,219	2,219	54,381
Cash at end of period	$ 2,555	$ 1,085	4,947	2,219
Supplemental information:
Retirement of due to Sanovas through the issuance of common stock to Sanovas Ophthalmology LLC (Note C)			390,358	358,126
Exchange of common stock by Sanovas Ophthalomology LLC for pre-funded warrants			$ 2,801

HISTORY, BUSINESS PURPOSE, LIQU

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	NOTE A – HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN RetinalGenix Technologies Inc. (the “Company”), a Delaware corporation, was formed in November 2017 by Sanovas Ophthalmology, LLC (“Sanovas Ophthalmology”), a majority owned subsidiary of Sanovas Inc. (“Sanovas”), a privately held research and development incubator. At March 31, 2022, Sanovas Ophthalmology owned a majority of the outstanding stock of the Company. During the three months ended March 31, 2022 and year ended December 31, 2021, substantially all of the operations of the Company were conducted by Sanovas, who invoices the Company for costs and expenses paid for on behalf of the Company and costs and expenses allocated to the Company for services performed on behalf of the Company. The Company was formed to develop technologies to diagnose and treat optical disorders. The Company sublicensed certain technology initially developed by Sanovas from Sanovas Ophthalmology – See Note C. Since 2018, the Company has been developing its screening device and home monitoring and physician alert system. In October 2021, the Company filed a registration statement on Form S-1 (the “Registration Statement”) with the Securities and Exchange Commission pursuant to which it registered for resale shares of common stock, including shares of common stock issuable upon exercise of outstanding options and warrants. The Company did not raise any cash from the resale of the securities offered by the Registration Statement, and accordingly, the previously deferred offering costs were applied against the proceeds of the shares of common stock sold in 2021 pursuant to the Company’s previous private offering of securities. On October 8, 2019, the Company entered into an option exchange agreement (the “Option Exchange Agreement”) with Diopsys, Inc. (“Diopsys”) pursuant to which the Company shall issue Diopsys an option to purchase up to 10 % of its issued and outstanding shares of common stock and Diopsys shall grant the Company an option to purchase up to 10 % of the issued and outstanding shares of common stock of Diopsys on the Closing Date (the “Option Exchange”). “Closing Date” means a date that is within 30 days of the date that all of the contingencies set forth in the Option Exchange Agreement are satisfied including, but not limited to, approval of a product by the U.S. Food and Drug Administration. In addition, pursuant to the Option Exchange Agreement, upon the closing of the Option Exchange, the Company shall enter into an exclusive distribution agreement with Diopsys pursuant to which Diopsys shall act as the Company’s exclusive distributor of such product. On February 14, 2022, the Company entered into a Termination of Option Exchange Agreement (the “Termination Agreement”) with Diopsys pursuant to which the prior Option Exchange Agreement between the Company and Diopsys dated October 8, 2019 (the “Option Exchange Agreement”) was terminated effective immediately and of no further force and effect, and neither party has any past, current or future obligations or liabilities to the other (or any other person or entity) with respect to any rights, obligations or any of the transactions contemplated in the Option Exchange Agreement. At the time of such termination, none of the conditions in the Option Exchange Agreement were satisfied and no options thereunder had been issued to either the Company or Diopsys. In addition, the Exclusive Distribution Agreement to be entered into between the Company and Diopsys and referred to in the Option Exchange Agreement has not been negotiated and as of the first quarter of 2022, there are no plans to move forward with Diopsys.. On December 27, 2021, RetinalGenix Technologies Inc. entered into an exchange agreement (the “Exchange Agreement”) with Sanovas Ophthalmology pursuant to which the Company exchanged 28,014,540 28,014,540 0.0001 Liquidity and Going Concern The Company has had net losses since inception and has an accumulated deficit of approximately $ 5.5 The Company commenced private offerings of shares of its common stock raising net proceeds of approximately $ 1,083,000 60,500 390,358 353,432 As of the date of this report, the Company does not have adequate resources to fund its operations through May 2023 without considering any potential future milestone payments that it may receive under any new collaborations that it may enter into in the future or any future capital raising transactions. The Company will need to raise additional funding to complete the development of its products and commence the market launch, assuming regulatory approval is obtained. The Company does not know whether additional financing will be available when needed, whether it will be available on favorable terms, or if it will be available at all. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited)	NOTE A – HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN RetinalGenix Technologies Inc. (the “Company”), a Delaware corporation, was formed in November 2017 by Sanovas Ophthalmology, LLC (“Sanovas Ophthalmology”), a majority owned subsidiary of Sanovas Inc. (“Sanovas”), a privately held research and development incubator. At December 31, 2021, Sanovas Ophthalmology owned a majority of the outstanding stock of the Company. During the years ended December 31, 2021 and 2020, substantially all of the operations of the Company were conducted by Sanovas, who invoices the Company for costs and expenses paid for on behalf of the Company and costs allocated to the Company for services performed on behalf of the Company. The Company was formed to develop technologies to diagnose and treat optical disorders. The Company sublicensed certain technology initially developed by Sanovas from Sanovas Ophthalmology – See Note C. Since 2018, the Company has been developing its screening device and home monitoring and physician alert system. In October 2021, the Company filed a registration statement on Form S-1 (the “Registration Statement”) with the Securities and Exchange Commission pursuant to which it registered for resale shares of common stock, including shares of common stock issuable upon exercise of outstanding options and warrants. The Company did not raise any cash from the resale of the securities offered by the Registration Statement, and accordingly, the previously deferred offering costs were applied against the proceeds of the shares of common stock sold in 2021 pursuant to the Company’s previous private offering of securities. On October 8, 2019, the Company entered into an option exchange agreement (the “Option Exchange Agreement”) with Diopsys, Inc. (“Diopsys”) pursuant to which the Company shall issue Diopsys an option to purchase up to 10 10 On December 27, 2021, RetinalGenix Technologies Inc. entered into an exchange agreement (the “Exchange Agreement”) with Sanovas Ophthalmology pursuant to which the Company exchanged 28,014,540 28,014,540 0.0001 Liquidity and Going Concern The Company has had net losses since inception and has an accumulated deficit of approximately $ 5.1 million at December 31, 2021. The Company has minimal cash at December 31, 2021 and remains dependent on Sanovas for much of its operations. The Company expects that operating losses and negative cash flows from operations will occur for at least the next several years, and the Company will need to access additional funds to achieve its strategic goals with respect to the sublicensed technology. Sanovas has paid most of the Company’s operating expenses through December 2021. The Company commenced private offerings of shares of its common stock raising net proceeds of approximately $ 1,395,000 in the year ended December 31, 2020, and $ 1,127,000 in the year ended December 31, 2021 - See Note D. The Company also issued shares of its common stock to offset amounts due to Sanovas for payment of expenses on behalf of the Company of $ 390,358 in June 2021 and $ 358,126 in July 2020. In February 2020, the Company entered into an agreement with an investment banker to support fundraising or strategic transactions. This agreement was terminated in March 2021. In February 2021, the Company entered into a new agreement with an investment banker to raise funds for the Company which lead to the private offering of shares mentioned above. The Company will need to raise additional funding to complete the development of its products and commence the market launch, assuming regulatory approval is obtained. The Company does not know whether additional financing will be available when needed, whether it will be available on favorable terms, or if it will be available at all. As of the date of this report, the Company does not have adequate resources to fund its operations through April 2023 without considering any potential future milestone payments that it may receive under any new collaborations that it may enter into in the future or any future capital raising transactions. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE B - SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies consistently applied in the preparation of the accompanying financial statements is as follows: 1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). 2. Cash Equivalents For purpose of the statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents. 3. Offering Costs Deferred offering costs are expenses directly related to an expected financing. These costs consisted of legal fees that the Company capitalized. These costs are offset against the resultant capital raised. 4. Use of Estimates In preparing the Company’s financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 5. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes 6. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the three months ended March 31, 2022, include stock options to purchase 1,882,500 shares of common stock, pre-funded warrant to purchase 28,014,540 shares of common stock, and warrants to purchase 199,000 shares of common stock. Potentially dilutive securities not included in the computation of loss per share for the quarter ended March 31, 2021 included 3,000,000 shares of Series F preferred stock, stock options to purchase 1,882,500 shares of common stock, and warrants to purchase 212,500 shares of common stock. The shares of common stock potentially issuable to Diopsys upon the resolution of specified contingencies and exercise of stock options are also excluded from the loss per share calculation for the quarter ended March 31, 2021. 7. Stock-based compensation The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited) 8. Research and Development costs Research and development costs are expensed as incurred. 9. Recent Accounting Pronouncements The following pronouncement may have an impact on the accounting policies of the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the financial statements of the Company .	NOTE B - SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies consistently applied in the preparation of the accompanying financial statements is as follows: 1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). 2. Cash Equivalents For purpose of the statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents. 3. Deferred Offering Costs Deferred offering costs are expenses directly related to an expected financing. These costs consisted of legal fees that the Company capitalized. During the year ended December 31, 2021, all such costs were charged against additional paid in capital for the funds raised during 2021. 4. Use of Estimates In preparing the Company’s financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 5. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes no no 6. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2021, include stock options to purchase 1,882,500 28,014,540 199,000 3,000,000 1,800,000 62,500 7. Stock-based Compensation : The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation 8. Research and Development Costs : Research and development costs are expensed as incurred. 9. Recent Accounting Pronouncements The following pronouncement may have an impact on the accounting policies of the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the financial statements of the Company .

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE C - RELATED PARTY TRANSACTIONS Sanovas The Company is related to Sanovas through common ownership and management. Sanovas Opthalmology is a majority owned subsidiary of Sanovas and Jerry Katzman, the Company’s Chief Executive Officer and a director is manager of Sanovas Ophthalmology and in such capacity has the right to vote and dispose of the securities held by such entity. Commencing in 2019, Sanovas began paying expenses on behalf of the Company, and began allocating a portion of salaries and infrastructure costs to the Company and other entities where Sanovas was performing shared services. Included in such allocated costs is approximately $ 32,000 191,000 The following summarizes the transactions between the Company and Sanovas for the three months March 31, 2022 and December 31, 2021: SCHEDULE OF RELATED PARTY TRANSACTIONS 2022 2021 Three Months Ended March 31, December 31, 2022 2021 Balance due from Sanovas – beginning of period $ 142,721 $ 164,233 Costs paid by Sanovas on the Company’s behalf 21,659 33,563 Costs of Sanovas allocated to the Company 75,672 53,357 Proceeds from (repayment of) costs charged by Sanovas to the Company, net 113,380 (108,432 ) Balance due to Sanovas - end of period $ 353,432 $ 142,721 See Note H for the May 2022 settlement of the amounts due to Sanovas. Sublicense On June 24, 2021, the Company entered into a sublicense agreement (“Sublicense Agreement”) with Sanovas Ophthalmology pursuant to which Sanovas Ophthalmology granted the Company an exclusive worldwide (“Territory”) license to certain intellectual property licensed to Sanovas Ophthalmology by Sanovas Intellectual Property LLC relating to certain technologies for eye and ocular visualization and monitoring (“Licensed IP”) for uses related to the screening, examination, diagnosis, prevention and/or treatment of any eye disease, medical condition or disorder, or any disease, medical condition or disorder affecting the eye. Pursuant to the Sublicense Agreement, commencing on the date of the first commercial sale of a Licensed Product (as defined in the Sublicense Agreement), in each country in the Territory and continuing on a country by country basis until the expiration or termination of the last Valid Claim (as defined in the Sublicense Agreement) of a licensed patent in such country (the “Royalty End Date”), the Company shall pay Sanovas Ophthalmology a royalty equal to a mid-single digit percentage of any Net Sales (as defined in the Sublicense Agreement) of any Licensed Product. The Sublicense Agreement shall continue until the Royalty End Date, unless earlier terminated pursuant to its terms. The Sublicense Agreement may be terminated by either party if the other party materially breaches the Sublicense Agreement in a manner that cannot be cured, or materially breaches the Sublicense Agreement in a manner that can be cured and such breach remains uncured for more than 30 days after the receipt by the breaching party of notice specifying the breach. Furthermore, the Company may terminate the Sublicense Agreement at any time upon 90 days written notice to Sanovas Ophthalmology. RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited) Due to officer From time to time, an officer of the Company advances funds to the Company. There is no formal note or repayment plan for such advances. At March 31, 2022, the Company had received $ 33,900 Stockholders’ Loans Payable	NOTE C - RELATED PARTY TRANSACTIONS The Company is related to Sanovas through common ownership and management. Commencing in 2019, Sanovas began paying expenses on behalf of the Company, and began allocating a portion of salaries and infrastructure costs to the Company and other entities where Sanovas was performing shared services. Included in such allocated costs is approximately $ 621,000 360,000 390,358 358,126 The following summarizes the transactions between the Company and Sanovas for the years ended December 31, 2021 and 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS For The Years Ended December 31, 2021 2020 Balance due from Sanovas – beginning of year $ (15,069 ) $ - Costs and expenses paid by Sanovas on behalf of the Company 68,073 127,967 Costs allocated to the Company by Sanovas 803,997 1,301,246 Repayment of amounts charged by Sanovas, net (323,922 ) (1,086,156 ) Subtotal 548,148 343,057 Retirement of due to Sanovas through the issuance of 390,358 358,126 (390,358 ) (358,126 ) Balance due to (from) Sanovas - end of year $ 142,721 $ (15,069 ) Sublicense On June 24, 2021, the Company entered into a sublicense agreement (“Sublicense Agreement”) with Sanovas Ophthalmology pursuant to which Sanovas Ophthalmology granted the Company an exclusive worldwide (“Territory”) license to certain intellectual property licensed to Sanovas Ophthalmology by Sanovas Intellectual Property LLC relating to certain technologies for eye and ocular visualization and monitoring (“Licensed IP”) for uses related to the screening, examination, diagnosis, prevention and/or treatment of any eye disease, medical condition or disorder, or any disease, medical condition or disorder affecting the eye. Pursuant to the Sublicense Agreement, commencing on the date of the first commercial sale of a Licensed Product (as defined in the Sublicense Agreement), in each country in the Territory and continuing on a country by country basis until the expiration or termination of the last Valid Claim (as defined in the Sublicense Agreement) of a licensed patent in such country (the “Royalty End Date”), the Company shall pay Sanovas Ophthalmology a royalty equal to a mid-single digit percentage of any Net Sales (as defined in the Sublicense Agreement) of any Licensed Product. The Sublicense Agreement shall continue until the Royalty End Date, unless earlier terminated pursuant to its terms. The Sublicense Agreement may be terminated by either party if the other party materially breaches the Sublicense Agreement in a manner that cannot be cured, or materially breaches the Sublicense Agreement in a manner that can be cured and such breach remains uncured for more than 30 days after the receipt by the breaching party of notice specifying the breach. Furthermore, the Company may terminate the Sublicense Agreement at any time upon 90 days written notice to Sanovas Ophthalmology.

COMMON AND PREFERRED STOCK

COMMON AND PREFERRED STOCK	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
COMMON AND PREFERRED STOCK	NOTE D - COMMON AND PREFERRED STOCK Pursuant to the Company’s Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), filed with the Delaware Secretary of State on January 8, 2018, the Company is authorized to issue 40,000,000 80,000,000 0.0001 3,000,000 Pursuant to the terms of an employment agreement dated January 1, 2012 (the “Effective Date”) by and between Sanovas and Lawrence Gerrans, the then President and Chief Executive Officer of Sanovas (the “Original Employment Agreement”), in consideration for Mr. Gerrans’ services, Mr. Gerrans was to receive, among other consideration, the following equity securities: (i) 441,177 7.5 5,000 7.5 5,000 27,000,000 3,000,000 In January 2020, a jury in the United States District Court for the Northern District of California found Mr. Gerrans guilty, in a criminal proceeding (the “Criminal Action”), on 12 felony counts of wire fraud, money laundering, perjury, contempt of court, witness tampering, and obstruction of justice in connection with his activities as an officer and director of Sanovas. Thereafter, in November 2020, Sanovas commenced an action in the Court of Chancery of the State of Delaware (the “Delaware Action”) against Halo and Mr. Gerrans seeking an order declaring that any rights that Halo and/or Mr. Gerrans may have with respect to any equity securities in Sanovas and each of its affiliated subsidiaries (including, but not limited to, the Company) are void or voidable and may be cancelled. The Delaware Action is currently still pending. On November 21,2021, the Company’s Board of Directors resolved to rescind the 3,000,000 Common Stock During 2019, the Company commenced a private offering of its shares of common stock at a purchase price of $ 1.00 60,500 398,057 The common stockholders, voting as a separate class, are entitled to elect one member of the Board of Directors. Preferred Stock As of March 31, 2022, there were 3,000,000 The rights and privileges of the Series F preferred stock are summarized as follows: Voting Privileges and Protective Features Each holder of outstanding shares of Series F preferred stock is entitled to cast the number of votes equal to the number of whole shares of common stock into which the Series F preferred stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. The holders of record of a majority of outstanding Series F preferred stock shall be entitled to elect two of the members of the Board of Directors of the Company. The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding. RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited) For so long as at least 25,000 Redemption The Series F preferred stock does not have redemption features. Dividends There are no Conversion Each share of Series F preferred stock is convertible, at the option of the holder, at any time and from time to time into shares of common stock at a conversion rate as is determined by dividing the Series F Original Issue Price by the Series F Conversion Price. “Series F Original Issue Price” initially means $ 0.01 0.01 All of the outstanding shares of Series F preferred stock will automatically convert into shares of the Company’s common stock upon the consummation of an underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in gross proceeds of at least $ 15,000,000	NOTE D - COMMON AND PREFERRED STOCK Pursuant to the Company’s Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), filed with the Delaware Secretary of State on January 8, 2018, the Company is authorized to issue 40,000,000 80,000,000 0.0001 Pursuant to the terms of an employment agreement dated January 1, 2012 (the “Effective Date”) by and between Sanovas and Lawrence Gerrans, the then President and Chief Executive Officer of Sanovas (the “Original Employment Agreement”), in consideration for Mr. Gerrans’ services, Mr. Gerrans was to receive, among other consideration, the following equity securities: (i) 441,177 7.5 5,000 7.5 5,000 27,000,000 3,000,000 In January 2020, a jury in the United States District Court for the Northern District of California found Mr. Gerrans guilty, in a criminal proceeding (the “Criminal Action”), on 12 felony counts of wire fraud, money laundering, perjury, contempt of court, witness tampering, and obstruction of justice in connection with his activities as an officer and director of Sanovas. Thereafter, in November 2020, Sanovas commenced an action in the Court of Chancery of the State of Delaware (the “Delaware Action”) against Halo and Mr. Gerrans seeking an order declaring that any rights that Halo and/or Mr. Gerrans may have with respect to any equity securities in Sanovas and each of its affiliated subsidiaries (including, but not limited to, the Company) are void or voidable and may be cancelled. The Delaware Action is currently still pending. On November 21,2021, the Company’s Board of Directors resolved to rescind the 3,000,000 Common Stock During 2019, the Company commenced a private offering of its shares of common stock at a purchase price of $ 1.00 1,154,173 1,405,141 The common stockholders, voting as a separate class, are entitled to elect one member of the Board of Directors. Preferred Stock The rights and privileges of the Series F preferred stock are summarized as follows: Voting Privileges and Protective Features Each holder of outstanding shares of Series F preferred stock is entitled to cast the number of votes equal to the number of whole shares of common stock into which the Series F preferred stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. The holders of record of a majority of outstanding Series F preferred stock shall be entitled to elect two of the members of the Board of Directors of the Company. The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding For so long as at least 25,000 Redemption The Series F preferred stock does not have redemption features. Dividends There are no Conversion Each share of Series F preferred stock is convertible, at the option of the holder, at any time and from time to time into shares of common stock at a conversion rate as is determined by dividing the Series F Original Issue Price by the Series F Conversion Price. “Series F Original Issue Price” initially means $ 0.01 0.01 All of the outstanding shares of Series F preferred stock will automatically convert into shares of the Company’s common stock upon the consummation of an underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in gross proceeds of at least $ 15,000,000

STOCK PLAN

STOCK PLAN	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Stock Plan
STOCK PLAN	NOTE E - STOCK PLAN The Company has reserved 10,000,000 In November 2019, the Company issued stock options to purchase up to 1,800,000 1.00 five year 1,101,028 In the three months ended March 31, 2021, the Company issued stock options to purchase up to 82,500 1.00 63,900 The Company recognized $ 55,051 111,487 578,000 2.6 At December 31, 2021, there were 5,617,500 SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted- Options outstanding – December 31, 2020 1,800,000 1.00 Granted 82,500 1.00 Canceled - - Exercised - - Options outstanding – December 31, 2021 and March 31, 2022 1,882,500 $ 1.00 RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited) NOTE E - STOCK PLAN (continued) Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of March 31, 2022 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, Number December 31, $ 1.00 1,882,500 3.5 405,000 525,000 The fair value of each option grant was estimated on the date of grant to be $ 0.53 SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 1.2 2.42 % Expected life in years 5.0 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00 The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award. Management has estimated expected volatility based on similar comparable industry sector averages. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0	NOTE E - STOCK PLAN The Company has reserved 10,000,000 In November 2019, the Company issued stock options to purchase up to 1,800,000 1.00 five year 1,101,028 In the year ended December 31, 2021, the Company issued stock options to purchase up to 82,500 1.00 63,900 The Company recognized $ 307,918 220,206 633,000 2.9 At December 31, 2021, there were 5,617,500 SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted- Options outstanding – December 31, 2019 1,800,000 $ 1.00 Granted - - Canceled - - Exercised - - Options outstanding – December 31, 2020 1,800,000 1.00 Granted 82,500 1.00 Canceled - - Exercised - - Options outstanding – December 31, 2021 1,882,500 $ 1.00 Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of December 31, 2021 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, Number December 31, $ 1.00 1,882,500 3.5 405,000 525,000 The fair value of each option grant was estimated on the date of grant to be $ 0.53 SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 1.2 2.42 % Expected life in years 5.0 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00 The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award. Management has estimated expected volatility based on similar comparable industry sector averages. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0

WARRANTS

WARRANTS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Warrants
WARRANTS	NOTE F - WARRANTS In 2021, the Company finalized the issuance of warrants to purchase 150,000 1.10 7 0.61 SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.42 % Expected life in years 3.5 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00 The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award. Management has estimated expected volatility based on similar comparable industry sector averages. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0 50,300 0 no The following table summarizes warrant activity through March 31, 2022 (there was no activity for the three months ended March 31, 2022): SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted- Warrants outstanding – December 31, 2020 62,500 $ 1.00 Granted 150,000 $ 1.10 Canceled - - Exercised (13,500 ) $ 1.00 Warrants outstanding – December 31, 2021 and March 31, 2022 199,000 $ 1.07 RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited) NOTE F – WARRANTS (continued) Additional information regarding the warrants outstanding as of March 31, 2022 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Number Weighted Average Number $ 1.00 49,000 1.4 49,000 $ 1.10 150,000 6.0 150,000 Pre-funded Warrant On December 27, 2021, the Company entered into an exchange agreement with Sanovas Ophthalmology (the “Exchange Agreement”) pursuant to which it exchanged 28,014,540 28,014,540 0.0001	NOTE F - WARRANTS In 2021, the Company finalized the issuance of warrants to purchase 150,000 1.10 7 0.61 SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.42 % Expected life in years 3.5 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00 The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award. Management has estimated expected volatility based on similar comparable industry sector averages. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0 75,500 0 no The following table summarizes warrant activity during 2021 and 2020: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted- Warrants outstanding – December 31, 2019 62,500 $ 1.00 Granted - - Canceled - - Exercised - - Warrants outstanding – December 31, 2020 62,500 $ 1.00 Granted 150,000 $ 1.10 Canceled - - Exercised (13,500 ) $ 1.00 Warrants outstanding – December 31, 2021 199,000 $ 1.07 Additional information regarding the warrants outstanding as of December 31, 2021 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Number Weighted Average Number $ 1.00 49,000 1.7 49,000 $ 1.10 150,000 6.2 150,000 Pre-funded Warrant On December 27, 2021, the Company entered into an exchange agreement with Sanovas Ophthalmology (the “Exchange Agreement”) pursuant to which it exchanged 28,014,540 28,014,540 0.0001

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE G – NOTES PAYABLE During 2021, the Company borrowed an aggregate of $ 73,000 8 December 31, 2022 1,460	NOTE G – NOTES PAYABLE During 2021, the Company borrowed an aggregate of $ 73,000 8 December 31, 2022 2,619

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE H – INCOME TAXES The Company had no current income tax expense for the years ended December 31, 2021 and 2020 due to operating losses. The effective income tax rate for the years ended December 31, 2021 and 2020 is zero, as the deferred tax benefits are fully offset by the valuation allowance against such deferred income tax assets. At December 31, 2021, the Company had net operating loss carryforwards (“NOL”) of approximately $ 3,305,000 2,530,000 775,000 The resulting net deferred tax assets of approximately $ 1,178,000 ($ 992,000 applicable to net operating loss carryforwards and $ 186,000 applicable to accruals) and $ 789,000 ($ 618,000 applicable to net operating loss carryforwards and $ 171,000 applicable to accruals) at December 31, 2021 and December 31, 2020, respectively, has been fully reserved due to the uncertainty of future realization. The valuation allowance increased by approximately $ 389,000 and $ 556,000 at December 31, 2021 and 2020, respectively. In assessing the realizability of deferred tax assets, management considered whether it is more likely than not that some portion or all of the deferred taxes will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Due to the change in ownership provisions of the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), the availability of the Company’s NOL carryforwards may be subject to annual limitations against taxable income in future periods, which could substantially limit the eventual utilization of such carryforwards. The Company has not analyzed the historical or potential impact of its equity financings on beneficial ownership and therefore no determination has been made whether the NOL carryforward is subject to any Internal Revenue Code Section 382 limitation. To the extent there is a limitation, there would be a reduction in the deferred tax asset with an offsetting reduction in the valuation allowance. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. The open years for tax examination are 2017 and thereafter.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE H - SUBSEQUENT EVENTS Subsequent events were reviewed through April 14, 2022, the date these financial statements were available for issuance. In May 2022, the Company issued 353,432 353,432	NOTE I - SUBSEQUENT EVENTS Subsequent events were reviewed through May 31, During January 2022, the Company received $ 60,000 60,000

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).	1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Cash Equivalents	2. Cash Equivalents For purpose of the statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents.	2. Cash Equivalents For purpose of the statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents.
Deferred Offering Costs		3. Deferred Offering Costs Deferred offering costs are expenses directly related to an expected financing. These costs consisted of legal fees that the Company capitalized. During the year ended December 31, 2021, all such costs were charged against additional paid in capital for the funds raised during 2021.
Use of Estimates	4. Use of Estimates In preparing the Company’s financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.	4. Use of Estimates In preparing the Company’s financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income Taxes	5. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes	5. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes no no
Income (Loss) Per Common Share	6. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the three months ended March 31, 2022, include stock options to purchase 1,882,500 shares of common stock, pre-funded warrant to purchase 28,014,540 shares of common stock, and warrants to purchase 199,000 shares of common stock. Potentially dilutive securities not included in the computation of loss per share for the quarter ended March 31, 2021 included 3,000,000 shares of Series F preferred stock, stock options to purchase 1,882,500 shares of common stock, and warrants to purchase 212,500 shares of common stock. The shares of common stock potentially issuable to Diopsys upon the resolution of specified contingencies and exercise of stock options are also excluded from the loss per share calculation for the quarter ended March 31, 2021.	6. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2021, include stock options to purchase 1,882,500 28,014,540 199,000 3,000,000 1,800,000 62,500
Stock-based compensation	7. Stock-based compensation The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation RETINALGENIX TECHNOLOGIES INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (Unaudited)	7. Stock-based Compensation : The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation
Research and Development costs	8. Research and Development costs Research and development costs are expensed as incurred.	8. Research and Development Costs : Research and development costs are expensed as incurred.
Recent Accounting Pronouncements	9. Recent Accounting Pronouncements The following pronouncement may have an impact on the accounting policies of the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the financial statements of the Company .	9. Recent Accounting Pronouncements The following pronouncement may have an impact on the accounting policies of the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the financial statements of the Company .
Offering Costs	3. Offering Costs Deferred offering costs are expenses directly related to an expected financing. These costs consisted of legal fees that the Company capitalized. These costs are offset against the resultant capital raised.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	The following summarizes the transactions between the Company and Sanovas for the three months March 31, 2022 and December 31, 2021: SCHEDULE OF RELATED PARTY TRANSACTIONS 2022 2021 Three Months Ended March 31, December 31, 2022 2021 Balance due from Sanovas – beginning of period $ 142,721 $ 164,233 Costs paid by Sanovas on the Company’s behalf 21,659 33,563 Costs of Sanovas allocated to the Company 75,672 53,357 Proceeds from (repayment of) costs charged by Sanovas to the Company, net 113,380 (108,432 ) Balance due to Sanovas - end of period $ 353,432 $ 142,721	The following summarizes the transactions between the Company and Sanovas for the years ended December 31, 2021 and 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS For The Years Ended December 31, 2021 2020 Balance due from Sanovas – beginning of year $ (15,069 ) $ - Costs and expenses paid by Sanovas on behalf of the Company 68,073 127,967 Costs allocated to the Company by Sanovas 803,997 1,301,246 Repayment of amounts charged by Sanovas, net (323,922 ) (1,086,156 ) Subtotal 548,148 343,057 Retirement of due to Sanovas through the issuance of 390,358 358,126 (390,358 ) (358,126 ) Balance due to (from) Sanovas - end of year $ 142,721 $ (15,069 )

STOCK PLAN (Tables)

STOCK PLAN (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Stock Plan
SCHEDULE OF STOCK OPTION ACTIVITY	SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted- Options outstanding – December 31, 2020 1,800,000 1.00 Granted 82,500 1.00 Canceled - - Exercised - - Options outstanding – December 31, 2021 and March 31, 2022 1,882,500 $ 1.00	SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted- Options outstanding – December 31, 2019 1,800,000 $ 1.00 Granted - - Canceled - - Exercised - - Options outstanding – December 31, 2020 1,800,000 1.00 Granted 82,500 1.00 Canceled - - Exercised - - Options outstanding – December 31, 2021 1,882,500 $ 1.00
SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE	Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of March 31, 2022 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, Number December 31, $ 1.00 1,882,500 3.5 405,000 525,000	Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of December 31, 2021 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, Number December 31, $ 1.00 1,882,500 3.5 405,000 525,000
SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS	SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 1.2 2.42 % Expected life in years 5.0 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00	SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 1.2 2.42 % Expected life in years 5.0 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Warrants
SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS	SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.42 % Expected life in years 3.5 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00	SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.42 % Expected life in years 3.5 Expected volatility 73.1 % Expected dividend yield 0 % Fair value common stock $ 1.00
SCHEDULE OF WARRANTS ACTIVITY	The following table summarizes warrant activity through March 31, 2022 (there was no activity for the three months ended March 31, 2022): SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted- Warrants outstanding – December 31, 2020 62,500 $ 1.00 Granted 150,000 $ 1.10 Canceled - - Exercised (13,500 ) $ 1.00 Warrants outstanding – December 31, 2021 and March 31, 2022 199,000 $ 1.07	The following table summarizes warrant activity during 2021 and 2020: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted- Warrants outstanding – December 31, 2019 62,500 $ 1.00 Granted - - Canceled - - Exercised - - Warrants outstanding – December 31, 2020 62,500 $ 1.00 Granted 150,000 $ 1.10 Canceled - - Exercised (13,500 ) $ 1.00 Warrants outstanding – December 31, 2021 199,000 $ 1.07
SCHEDULE OF WARRANTS OUTSTANDING	Additional information regarding the warrants outstanding as of March 31, 2022 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Number Weighted Average Number $ 1.00 49,000 1.4 49,000 $ 1.10 150,000 6.0 150,000	Additional information regarding the warrants outstanding as of December 31, 2021 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Number Weighted Average Number $ 1.00 49,000 1.7 49,000 $ 1.10 150,000 6.2 150,000

HISTORY, BUSINESS PURPOSE, LI_2

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)	Oct. 08, 2019	May 16, 2022	Jan. 31, 2022	Jun. 30, 2021	Jul. 31, 2020	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 27, 2021
Retained Earnings (Accumulated Deficit)						$ 5,479,515	$ 5,104,316	$ 2,925,022
Proceeds from Issuance of Private Placement							1,127,000	$ 1,395,000
Subsequent Event [Member]
Proceeds from Issuance of Private Placement			$ 60,000
Private Placement [Member]
Proceeds from Issuance of Private Placement						$ 60,500	$ 1,083,000
Sanovas Ophthalmology LLC [Member]
Repayments of Related Party Debt				$ 390,358	$ 358,126
Sanovas Ophthalmology LLC [Member] | Subsequent Event [Member]
Repayments of Related Party Debt		$ 353,432
Option Exchange Agreement [Member]
Percentage of option to purchase of common stock	10.00%
Exchange Agreement [Member] | Pre-funded Warrant [Member]
Common stock, shares exchange									28,014,540
Warrant, shares exchanged									28,014,540
Warrant exercise price									$ 0.0001

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Unrecognized tax benefits			$ 0	$ 0
Accrued penalties and interest			$ 0	$ 0
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,882,500	1,882,500	1,882,500	1,800,000
Pre-funded Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	28,014,540		28,014,540
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	199,000	212,500	199,000	62,500
Series F Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		3,000,000		3,000,000

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Costs of Sanovas allocated to the Company	$ 32,000	$ 191,000	$ 621,000	$ 360,000
Balance due from Sanovas – beginning of period	142,721
Balance due to Sanovas - end of period	353,432		142,721
Sanovas Ophthalmology LLC [Member]
Related Party Transaction [Line Items]
Balance due from Sanovas – beginning of year	142,721	(15,069)	(15,069)
Costs paid by Sanovas on the Company’s behalf	21,659	33,563	68,073	127,967
Costs of Sanovas allocated to the Company	75,672	53,357	803,997	1,301,246
Repayment of amounts charged by Sanovas, net			(323,922)	(1,086,156)
Subtotal			548,148	343,057
Retirement of due to Sanovas through the issuance of 390,358 and 358,126 shares of common stock in 2021 and 2020, respectively, to Sanovas Ophthalmology			(390,358)	(358,126)
Balance due to (from) Sanovas - end of year			142,721	(15,069)
Balance due from Sanovas – beginning of period	142,721	164,233	164,233
Proceeds from (repayment of) costs charged by Sanovas to the Company, net	113,380	(108,432)
Balance due to Sanovas - end of period	$ 353,432	$ 142,721	$ 142,721	$ 164,233

SCHEDULE OF RELATED PARTY TRA_2

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Sanovas Ophthalmology LLC [Member]
Number of issuance of shares due to retirement	390,358	358,126

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jul. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Related party cost			$ 32,000	$ 191,000	$ 621,000	$ 360,000
Due to officer			$ 33,900
Sanovas Ophthalmology LLC [Member]
Value of shares issuance to offset due amounts	$ 390,358	$ 358,126

COMMON AND PREFERRED STOCK (Det

COMMON AND PREFERRED STOCK (Details Narrative) - USD ($)	Nov. 21, 2021	Jan. 01, 2012	Jan. 01, 2012	May 31, 2015	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018	Dec. 21, 2021	Dec. 31, 2019	Jan. 08, 2018
Class of Stock [Line Items]
Preferred stock, shares authorized					40,000,000		40,000,000	40,000,000				40,000,000
Common stock, shares authorized					80,000,000		80,000,000	80,000,000				80,000,000
Preferred stock, par value					$ 0.0001		$ 0.0001	$ 0.0001				$ 0.0001
Common stock, par value					$ 0.0001		$ 0.0001	$ 0.0001				$ 0.0001
Rescind, shares	3,000,000
Preferred stock, voting right					The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding.		The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding
Private Placement [Member]
Class of Stock [Line Items]
Shares issued price per share											$ 1
Sale of stock, shares issued					60,500	398,057	1,154,173	1,405,141
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					3,000,000		3,000,000			3,000,000		3,000,000
Shares issued price per share					$ 0.01		$ 0.01
Preferred stock, shares outstanding					0		0	3,000,000
Preferred stock, dividend					$ 0		$ 0
Preferred stock, conversion price					$ 0.01		$ 0.01
Proceeds from issuance of preferred stock					$ 15,000,000		$ 15,000,000
Series F Preferred Stock [Member] | Holders [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding					25,000		25,000
Sanovas Ophthalmology LLC [Member]
Class of Stock [Line Items]
Number of shares issued during period									27,000,000
Halo Management LLC [Member] | Series F Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares issued during period									3,000,000
Original Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued		441,177	441,177
Percentage of shares issued		7.50%	7.50%
Original Employment Agreement [Member] | Mr. Gerrans [Member] | Series F Preferred Stock [Member]
Class of Stock [Line Items]
Number of restricted shares issued		5,000	5,000
Amended and Restated Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Percentage of shares issued				7.50%
Amended and Restated Employment Agreement [Member] | Mr. Gerrans [Member] | Series F Preferred Stock [Member]
Class of Stock [Line Items]
Number of restricted shares issued				5,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock Plan
Stock Options, Outstanding, Beginning Balance	1,882,500	1,800,000	1,800,000
Weighted average exercise price, beginning balance	$ 1	$ 1	$ 1
Stock Options, Granted		82,500
Weighted average exercise price, granted	$ 0.53	$ 1
Stock Options, Canceled
Weighted average exercise price, canceled
Stock Options, Exercised
Weighted average exercise price, exercised
Stock Options, Outstanding, Ending Balance	1,882,500	1,882,500	1,800,000
Weighted average exercise price, ending balance	$ 1	$ 1	$ 1
Stock Options, Outstanding, Ending Balance	1,882,500	1,882,500	1,800,000
Weighted average exercise price, ending balance	$ 1	$ 1	$ 1

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock Plan
Exercise price	$ 1	$ 1	$ 1	$ 1
Number of options, outstanding	1,882,500	1,882,500	1,800,000	1,800,000
Weighted average remaining contractual life	3 years 6 months	3 years 6 months
Number of options, exercisable		525,000	405,000

SCHEDULE OF STOCK OPTIONS FAIR

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Expected life in years	5 years	5 years
Expected volatility	73.10%	73.10%
Expected dividend yield	0.00%	0.00%
Fair value common stock	$ 1	$ 1
Minimum [Member]
Risk-free interest rates	1.20%	1.20%
Maximum [Member]
Risk-free interest rates	2.42%	2.42%

STOCK PLAN (Details Narrative)

STOCK PLAN (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Nov. 30, 2019	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock shares reserved for future issuance		5,617,500		5,617,500
Stock-based compensation expense		$ 55,051	$ 111,487	$ 307,918	$ 220,206
Unrecognized compensation expense		$ 578,000		$ 633,000
Weighted-average period for recognition		2 years 7 months 6 days		2 years 10 months 24 days
Fair value of share price				$ 0.53
Expected dividend yield		0.00%		0.00%
Fair value of option grant price per share		$ 0.53		$ 1
2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock shares reserved for future issuance		10,000,000		10,000,000
Exercise price	$ 1		$ 1	$ 1
Options, vesting period	5 years
Aggregate fair value of stock options	$ 1,101,028		$ 63,900	$ 63,900
2017 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options to purchase common stock	1,800,000		82,500	82,500

SCHEDULE OF WARRANTS FAIR VALUE

SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022$ / shares	Dec. 31, 2021$ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life in years	5 years	5 years
Expected volatility	73.10%	73.10%
Expected dividend yield	0.00%	0.00%
Fair value common stock	$ 1	$ 1
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free interest rates	2.42%
Expected life in years	3 years 6 months
Expected volatility	73.10%
Expected dividend yield	0.00%
Fair value common stock	$ 1
Fair Value Common Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock		1
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock		0.0242
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life in years		3 years 6 months
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock		0.731
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock		0

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2022
Warrants
Stock warrants issued, beginning balance	62,500	62,500
Weighted average exercise price, beginning balance	$ 1	$ 1
Warrants issued, granted	150,000
Weighted average exercise price, granted	$ 1.10
Warrants issued, canceled
Weighted average exercise price, canceled
Warrants issued, exercised	(13,500)
Weighted average exercise price, exercised	$ 1
Stock warrants issued, ending balance	199,000	62,500
Weighted average exercise price, ending balance	$ 1.07	$ 1
Stock warrants issued, ending balance	199,000	62,500	199,000
Weighted average exercise price, ending balance	$ 1.07	$ 1	$ 1.07

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number outstanding	199,000	199,000	62,500	62,500
Exercise Price 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1	$ 1
Number outstanding	49,000	49,000
Weighted average remaining contractual life	1 year 4 months 24 days	1 year 8 months 12 days
Number exercisable	49,000	49,000
Exercise Price 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.10	$ 1.10
Number outstanding	150,000	150,000
Weighted average remaining contractual life	6 years	6 years 2 months 12 days
Number exercisable	150,000	150,000

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 27, 2021
Defined Benefit Plan Disclosure [Line Items]
Warrants estimated fair value	$ 1		$ 1
Expected dividend yield	0.00%		0.00%
Stock-based compensation expense	$ 55,051	$ 111,487	$ 307,918	$ 220,206
Unrecognized compensation expense	$ 578,000		633,000
Exchange Agreement [Member] | Pre-funded Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant, shares exchanged					28,014,540
Warrant exercise price					$ 0.0001
Common stock, shares exchange					28,014,540
Exercisable, exercise price per shares					$ 0.0001
Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrants estimated fair value	$ 1
Expected dividend yield	0.00%
Stock-based compensation expense	$ 50,300		0
Unrecognized compensation expense	$ 0		$ 0
Consulting Firm [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant, shares exchanged	150,000		150,000
Warrant exercise price	$ 1.10		$ 1.10
Warrants, term	7 years		7 years
Warrants estimated fair value	$ 0.61		$ 0.61
Consulting Firm [Member] | Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected dividend yield			0.00%
Stock-based compensation expense			$ 75,500	$ 0
Unrecognized compensation expense			$ 0

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2022	Dec. 31, 2020
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 73,000
Interest Rate	8.00%
Maturity Date	Dec. 31, 2022
Accrued interest	$ 2,619	$ 4,079
Notes Payable, Other Payables [Member]
Short-Term Debt [Line Items]
Accrued interest		$ 1,460

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Limitations on Use	the Company had net operating loss carryforwards (“NOL”) of approximately $3,305,000 for federal income tax purposes of which $2,530,000 has no expiration date, $775,000 which begins to expire in 2034, and approximately $3,487,000 for state income tax purposes which begins to expire in 2030.
Operating loss carryforwards	$ 3,305,000
Deferred Tax Assets, Net of Valuation Allowance	1,178,000	$ 789,000
Deferred Tax Assets, Operating Loss Carryforwards	992,000	618,000
Deferred tax assets applicable to accruals	186,000	171,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	389,000	$ 556,000
No Expiration Date [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,530,000
Expire in 2034 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 775,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	May 16, 2022	Jan. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Proceeds from sale of stock					$ 1,127,000	$ 1,395,000
Private Placement [Member]
Subsequent Event [Line Items]
Proceeds from sale of stock			$ 60,500		$ 1,083,000
Number of shares sold during the period			60,500	398,057	1,154,173	1,405,141
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from sale of stock		$ 60,000
Subsequent Event [Member] | Sanovas Opthalmology [Member]
Subsequent Event [Line Items]
Discharge amount	$ 353,432
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares sold during the period	353,432
Subsequent Event [Member] | Private Placement [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares sold during the period		60,000