RetinalGenix (RTGN) 10-Q 17 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 16, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-258528
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 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	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,272,116

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 3,632	$ 4,947
Total Current Assets	3,632	4,947
Equipment, net of accumulated depreciation of $25	282
TOTAL ASSETS	3,914	4,947
Current Liabilities
Accounts payable and accrued liabilities	366,687	251,282
Due to Sanovas	561,870	142,721
Due to related parties	79,534
Shareholders’ notes payable	48,000	73,000
Accrued interest payable	6,799	2,619
Total Liabilities	1,062,890	469,622
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 September 30, 2022 and December 31, 2021, respectively
Common stock, $0.0001 par value; 80,000,000 shares authorized; 16,685,746 shares issued and outstanding at September 30, 2022 and 14,221,814 shares issued and outstanding at December 31, 2021	1,724	1,423
Additional paid in capital	7,282,640	4,638,218
Accumulated deficit	(8,343,340)	(5,104,316)
Total Stockholders’ Deficit	(1,058,976)	(464,675)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 3,914	$ 4,947

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accumulated depreciation	$ 25
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	40,000,000	40,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	16,685,746	14,221,814
Common stock, shares outstanding	16,685,746	14,221,814
Series F Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenues
Expenses:
General and administrative expenses	201,148	293,893	529,728	949,945
Research and development	198,504	200,899	491,436	565,564
Acquired in-process research and development	2,032,889		2,032,889
Stock-based compensation	70,689	55,051	180,791	252,867
Total Expenses	2,503,230	549,843	3,234,844	1,768,376
Interest expense	1,261	1,180	4,180	1,180
Net loss	$ (2,504,491)	$ (551,023)	$ (3,239,044)	$ (1,769,556)
Net loss per share - basic and diluted	$ (0.15)	$ (0.01)	$ (0.21)	$ (0.04)
Weighted average number of common shares outstanding during the period- basic and diluted	16,564,317	41,034,873	15,127,445	41,083,006

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - 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
Beginning balance, value at Dec. 31, 2020	$ 4,067	$ 300	$ (300)	$ 2,840,599	$ (2,925,022)	$ (80,356)
Beginning balance, shares at Dec. 31, 2020	40,678,323	3,000,000
Stock based compensation				111,487		111,487
Stock purchased by investors	$ 40			398,057		398,097
Stock purchased by investors, shares	398,097
Net loss					(683,681)	(683,681)
Ending balance, value at Mar. 31, 2021	$ 4,107	$ 300	(300)	3,350,143	(3,608,703)	(254,453)
Ending balance, shares at Mar. 31, 2021	41,076,420	3,000,000
Beginning balance, value at Dec. 31, 2020	$ 4,067	$ 300	(300)	2,840,599	(2,925,022)	(80,356)
Beginning balance, shares at Dec. 31, 2020	40,678,323	3,000,000
Net loss						(1,769,556)
Ending balance, value at Sep. 30, 2021	$ 4,194	$ 300	(300)	4,277,676	(4,694,578)	(412,708)
Ending balance, shares at Sep. 30, 2021	41,933,654	3,000,000
Beginning balance, value at Mar. 31, 2021	$ 4,107	$ 300	(300)	3,350,143	(3,608,703)	(254,453)
Beginning balance, shares at Mar. 31, 2021	41,076,420	3,000,000
Stock based compensation				86,329		86,329
Stock purchased by investors	$ 27			263,349		263,376
Stock purchased by investors, shares	263,376
Net loss					(534,852)	(534,852)
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
Exercise of warrants	$ 1			13,499		13,500
Exercise of warrants, shares	13,500
Ending balance, value at Jun. 30, 2021	$ 4,174	$ 300	(300)	4,103,639	(4,143,555)	(35,742)
Ending balance, shares at Jun. 30, 2021	41,743,654	3,000,000
Stock based compensation				55,051		55,051
Stock purchased by investors	$ 20			189,980		190,000
Stock purchased by investors, shares	190,000
Net loss					(551,023)	(551,023)
Deferred costs				(70,994)		(70,994)
Ending balance, value at Sep. 30, 2021	$ 4,194	$ 300	(300)	4,277,676	(4,694,578)	(412,708)
Ending balance, shares at Sep. 30, 2021	41,933,654	3,000,000
Beginning balance, value at Dec. 31, 2021	$ 1,423			4,638,218	(5,104,316)	(464,675)
Beginning balance, shares at Dec. 31, 2021	14,221,814
Stock based compensation				55,051		55,051
Stock purchased by investors	$ 61			60,439		60,500
Stock purchased by investors, shares	60,500
Net loss					(375,199)	(375,199)
Ending balance, value at Mar. 31, 2022	$ 1,484			4,753,708	(5,479,515)	(724,323)
Ending balance, shares at Mar. 31, 2022	14,282,314
Beginning balance, value at Dec. 31, 2021	$ 1,423			4,638,218	(5,104,316)	(464,675)
Beginning balance, shares at Dec. 31, 2021	14,221,814
Net loss						(3,239,044)
Ending balance, value at Sep. 30, 2022	$ 1,724			7,282,640	(8,343,340)	(1,058,976)
Ending balance, shares at Sep. 30, 2022	16,685,746
Beginning balance, value at Mar. 31, 2022	$ 1,484			4,753,708	(5,479,515)	(724,323)
Beginning balance, shares at Mar. 31, 2022	14,282,314
Stock based compensation				55,051		55,051
Net loss					(359,335)	(359,335)
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC	$ 35			353,397		353,432
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC, shares	353,432
Ending balance, value at Jun. 30, 2022	$ 1,519			5,162,156	(5,838,850)	(675,175)
Ending balance, shares at Jun. 30, 2022	14,635,746
Stock based compensation				70,689		70,689
Net loss					(2,504,491)	(2,504,491)
Exercise of warrants and options	$ 5			49,995		50,000
Exercise of warrants and options, shares	50,000
Issuance of shares upon acquisition of DNA/GPS	$ 200			1,999,800		2,000,000
Issuance of shares upon acquisition of DNA/GPS, shares	2,000,000
Ending balance, value at Sep. 30, 2022	$ 1,724			$ 7,282,640	$ (8,343,340)	$ (1,058,976)
Ending balance, shares at Sep. 30, 2022	16,685,746

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows From (Used In) Operating Activities
Net loss	$ (3,239,044)	$ (1,769,556)
Non-cash items:
Stock based compensation expense	180,791	252,867
Acquired In-process research and development through issuance of common stock	2,000,000
Depreciation expense	25
Expenses paid by Sanovas on behalf of Company, net	772,581	569,657
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued liabilities	115,405	69,446
Increase in accrued interest	4,180	1,180
Total Adjustments	3,072,982	893,150
Net cash used in operating activities	(166,042)	(876,406)
Cash Flows (Used In) Investing Activities
Equipment purchase	(307)
Cash Flows From (Used In) Financing Activities
Proceeds from common stock sold, net of costs	60,500	824,265
Proceeds from exercise of warrants and options	25,000	13,500
Proceeds from shareholder notes		73,000
Advances from related parties	79,534
Net cash provided by financing activities	165,034	910,765
Net (decrease) increase in cash	(1,315)	34,359
Cash at beginning of period	4,947	2,219
Cash at end of period	3,632	36,578
Supplemental information:
Retirement of due to Sanovas through the issuance of common stock to Sanovas Ophthalmology LLC (Note C)	353,432	390,358
Offset of note payable -affiliates through the exercise of warrants	$ 25,000

HISTORY, BUSINESS PURPOSE, LIQU

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	9 Months Ended
	Sep. 30, 2022
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 September 30, 2022, Sanovas Ophthalmology owned a majority of the outstanding stock of the Company. During the nine months ended September 30, 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 ophthalmic 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 On July 5, 2022, RetinalGenix Technologies Inc. entered into Exchange Agreement (the “Exchange Agreement”) with Dr. Lawrence Perich pursuant to which it acquired all the outstanding shares of DNA/GPS Inc., a pharmacogenetics company based in Tampa, Florida (“DNA/GPS”), in exchange for the issuance of 2,000,000 2,000,000 32,889 Liquidity and Going Concern The Company has had net losses since inception and has an accumulated deficit of approximately $ 8.3 1,062,890 469,622 1,083,000 60,500 Sanovas has paid a significant portion of the Company’s operating expenses through September 2022, and was owed $ 561,870 390,358 353,432 586,370 586,370 As of the date of this report, the Company does not have adequate resources to fund its operations through November 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.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
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”). The Company’s unaudited condensed financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted from this report, as is permitted by such rules and regulations. Accordingly, these condensed financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2021 and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 18, 2022 (the “2021 Annual Report”). The unaudited condensed financial statements have been prepared on the same basis as the audited financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed financial statements contain all adjustments that are necessary to present fairly the Company’s financial position and results of operations for the interim periods presented. The results for the nine months ended September 30, 2022 are not necessarily indicative of the results for the year ending December 31, 2022, or for any future period. As of September 30, 2022, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2021 Annual Report. 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 nine months ended September 30, 2022, include stock options to purchase 2,360,000 28,014,540 161,500 3,000,000 1,882,500 212,500 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. Costs incurred in obtaining technology licenses outside of business combinations are charged to research and development expense as acquired in-process research and development if the technology licensed has not reached technological feasibility and has no alternative future use. 9. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives ( 3 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. 10. 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, but does not expect it will have a material effect on the consolidated 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	9 Months Ended
	Sep. 30, 2022
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, is also a director 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 $ 106,000 391,000 The following summarizes the transactions between the Company and Sanovas for the nine months ended September 30, 2022 and December 31, 2021: SCHEDULE OF RELATED PARTY TRANSACTIONS 2022 2021 Nine months Ended September 30, September 30, 2022 2021 Balance due to (from) Sanovas – beginning of period $ 142,721 $ (15,069 ) Costs paid by Sanovas on the Company’s behalf 79,290 34,510 Costs of Sanovas allocated to the Company 292,452 750,639 Proceeds from (repayment of) costs charged by Sanovas to the Company, net 400,839 (215,489 ) Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology (353,432 ) (390,358 ) Balance due to Sanovas - end of period $ 561,870 $ 164,233 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 $ 390,358 353,432 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. No royalties have been paid through September 30, 2022 under this Sublicense Agreement. Due to affiliates From time to time, an officer of the Company, a shareholder of the Company and affiliates of Sanovas advances funds or paid expenses on behalf of the Company. There is no formal notes or repayment plan for such advances. At September 30, 2022, the Company had received $ 79,534 Stockholders’ notes payable

COMMON AND PREFERRED STOCK

COMMON AND PREFERRED STOCK	9 Months Ended
	Sep. 30, 2022
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 September 30, 2022, there were 3,000,000 none 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	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
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 nine months ended September 30, 2021, the Company issued stock options to purchase up to 82,500 1.00 63,900 In August 2022, the Company issued stock options to purchase up to 500,000 1.00 three-year 287,487 The Company recognized approximately $ 171,000 253,000 734,000 2.5 At December 31, 2021, there were 5,117,500 SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average 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 Granted 502,500 1.00 Canceled - - Exercised (25,000 ) 1.00 Options outstanding – September 30, 2022 2,360,000 $ 1.00 Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of September 30, 2022 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number September 30, 2022 Number December 31, 2021 $ 1.00 2,360,000 3.5 1,072,778 525,000 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 fair value of each option grant was estimated on the date of grant to be $ 0.56 Risk-free interest rates 2.19 % Expected life in years 3.5 Expected volatility 80 % 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	9 Months Ended
	Sep. 30, 2022
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 75,000 0 no The following table summarizes warrant activity through September 30, 2022 (there was no activity for the nine months ended September 30, 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 199,000 $ 1.07 Granted - - Canceled (12,500 ) 1.00 Exercised (25,000 ) 1.00 Warrants outstanding – September 30, 2022 161,500 $ 1.09 Additional information regarding the warrants outstanding as of September 30, 2022 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.00 11,500 .7 11,500 $ 1.10 150,000 5.7 150,000 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 _ Shareholder_s

NOTES PAYABLE – Shareholder’s	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE – Shareholder’s	NOTE G – NOTES PAYABLE – Shareholder’s During 2021, the Company borrowed an aggregate of $ 73,000 8 December 31, 2022 4,180 1,180 25,000

CONTINGENCY

CONTINGENCY	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCY	NOTE H - CONTINGENCY The Company received a claim against it relating to a former indirect vendor. The Company believes the claim is without merit and intends to vigorously defend itself. The Company does not believe the claim would have a material impact on the financial condition of the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE I - SUBSEQUENT EVENTS Subsequent events were reviewed through November 15, 2022, the date these financial statements were available for issuance. The Company issued 586,370 586,370

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
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”). The Company’s unaudited condensed financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted from this report, as is permitted by such rules and regulations. Accordingly, these condensed financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2021 and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 18, 2022 (the “2021 Annual Report”). The unaudited condensed financial statements have been prepared on the same basis as the audited financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed financial statements contain all adjustments that are necessary to present fairly the Company’s financial position and results of operations for the interim periods presented. The results for the nine months ended September 30, 2022 are not necessarily indicative of the results for the year ending December 31, 2022, or for any future period. As of September 30, 2022, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2021 Annual Report.
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.
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.
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.
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
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 nine months ended September 30, 2022, include stock options to purchase 2,360,000 28,014,540 161,500 3,000,000 1,882,500 212,500
Stock-based compensation	7. Stock-based compensation The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation
Research and Development costs	8. Research and Development costs Research and development costs are expensed as incurred. Costs incurred in obtaining technology licenses outside of business combinations are charged to research and development expense as acquired in-process research and development if the technology licensed has not reached technological feasibility and has no alternative future use.
Property and Equipment	9. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives ( 3 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount.
Recent Accounting Pronouncements	10. 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, but does not expect it will have a material effect on the consolidated 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 (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	The following summarizes the transactions between the Company and Sanovas for the nine months ended September 30, 2022 and December 31, 2021: SCHEDULE OF RELATED PARTY TRANSACTIONS 2022 2021 Nine months Ended September 30, September 30, 2022 2021 Balance due to (from) Sanovas – beginning of period $ 142,721 $ (15,069 ) Costs paid by Sanovas on the Company’s behalf 79,290 34,510 Costs of Sanovas allocated to the Company 292,452 750,639 Proceeds from (repayment of) costs charged by Sanovas to the Company, net 400,839 (215,489 ) Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology (353,432 ) (390,358 ) Balance due to Sanovas - end of period $ 561,870 $ 164,233

STOCK PLAN (Tables)

STOCK PLAN (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average 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 Granted 502,500 1.00 Canceled - - Exercised (25,000 ) 1.00 Options outstanding – September 30, 2022 2,360,000 $ 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 September 30, 2022 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number September 30, 2022 Number December 31, 2021 $ 1.00 2,360,000 3.5 1,072,778 525,000
SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS	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 fair value of each option grant was estimated on the date of grant to be $ 0.56 Risk-free interest rates 2.19 % Expected life in years 3.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 1.00

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2022
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 ACTIVITY	The following table summarizes warrant activity through September 30, 2022 (there was no activity for the nine months ended September 30, 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 199,000 $ 1.07 Granted - - Canceled (12,500 ) 1.00 Exercised (25,000 ) 1.00 Warrants outstanding – September 30, 2022 161,500 $ 1.09
SCHEDULE OF WARRANTS OUTSTANDING	Additional information regarding the warrants outstanding as of September 30, 2022 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.00 11,500 .7 11,500 $ 1.10 150,000 5.7 150,000

HISTORY, BUSINESS PURPOSE, LI_2

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)				1 Months Ended		9 Months Ended		12 Months Ended
	Nov. 14, 2022	Jul. 05, 2022	Oct. 08, 2019	May 31, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 27, 2021
Estimated fair value of transaction						$ 2,000,000
Accumulated deficit						8,343,340		$ 5,104,316
Liabilities						1,062,890		469,622
Due to Sanovas						561,870		142,721
Debt offset amonut						25,000
Sanovas Ophthalmology LLC [Member]
Payment of expenses				$ 353,432	$ 390,358
Sanovas Ophthalmology LLC [Member] | Subsequent Event [Member]
Number of shares issued to offset debt amount	586,370
Debt offset amonut	$ 586,370
Private Placement [Member]
Proceeds from issuance of private offerings						$ 60,500		$ 1,083,000
Option Exchange Agreement [Member]
Percentage of option to purchase of common stock			10%
Exchange Agreement [Member]
Shares issued for acquisitions		2,000,000
Exchange Agreement [Member] | Research and Development Expense [Member]
Estimated fair value of transaction		$ 2,000,000
Legal fees		$ 32,889
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) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Property and equipment useful life	3 years
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	2,360,000	1,882,500
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
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	161,500	212,500
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

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Related Party Transactions [Abstract]
Balance due to (from) Sanovas – beginning of period	$ 142,721	$ (15,069)
Costs paid by Sanovas on the Company’s behalf	79,290	34,510
Costs of Sanovas allocated to the Company	292,452	750,639
Proceeds from (repayment of) costs charged by Sanovas to the Company, net	400,839	(215,489)
Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology	(353,432)	(390,358)
Balance due to Sanovas - end of period	$ 561,870	$ 164,233

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	May 31, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Related Party Transaction [Line Items]
Related party cost			$ 292,452	$ 750,639
Due to affiliate			79,534
Sanovas Ophthalmology LLC [Member]
Related Party Transaction [Line Items]
Related party cost			$ 106,000	$ 391,000
Value of shares issuance to offset due amounts	$ 353,432	$ 390,358

COMMON AND PREFERRED STOCK (Det

COMMON AND PREFERRED STOCK (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended		12 Months Ended
	Jan. 01, 2012	May 31, 2015	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2018	Dec. 31, 2021	Nov. 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
Common stock, shares authorized			80,000,000			80,000,000			80,000,000
Preferred stock, par value			$ 0.0001			$ 0.0001			$ 0.0001
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
Private Placement [Member]
Class of Stock [Line Items]
Shares issued price per share								$ 1
Sale of stock, shares issued			60,500	398,057
Sanovas Ophthalmology LLC [Member]
Class of Stock [Line Items]
Number of shares issued during period					27,000,000
Original Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued	441,177
Percentage of shares issued	7.50%
Amended and Restated Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Percentage of shares issued		7.50%
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
Preferred stock, shares outstanding			0			0
Preferred stock, dividend			$ 0
Preferred stock, conversion price			$ 0.01
Proceeds from issuance of preferred stock			$ 15,000,000
Series F Preferred Stock [Member] | Holders [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding			25,000
Series F Preferred Stock [Member] | Halo Management LLC [Member]
Class of Stock [Line Items]
Number of shares issued during period					3,000,000
Series F Preferred Stock [Member] | Original Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued	5,000
Series F Preferred Stock [Member] | Amended and Restated Employment Agreement [Member] | Mr. Gerrans [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	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Equity [Abstract]
Stock Options, Outstanding, Beginning Balance	1,882,500	1,800,000
Weighted average exercise price, beginning balance	$ 1	$ 1
Stock Options, Granted	502,500	82,500
Weighted average exercise price, granted	$ 1	$ 1
Stock Options, Canceled
Weighted average exercise price, canceled
Stock Options, Exercised	(25,000)
Weighted average exercise price, exercised	$ 1
Stock Options, Outstanding, Ending Balance	2,360,000	1,882,500
Weighted average exercise price, ending balance	$ 1	$ 1

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE (Details) - $ / shares	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Exercise price	$ 1	$ 1	$ 1
Number of options, outstanding	2,360,000	1,882,500	1,800,000
Weighted average remaining contractual life	3 years 6 months
Number of options, exercisable	1,072,778	525,000

SCHEDULE OF STOCK OPTIONS FAIR

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Risk-free interest rates	2.19%
Expected life in years	3 years 6 months	5 years
Expected volatility	80%	73.10%
Expected dividend yield	0%	0%
Fair value common stock	$ 1	$ 1
Minimum [Member]
Risk-free interest rates		1.20%
Maximum [Member]
Risk-free interest rates		2.42%

STOCK PLAN (Details Narrative)

STOCK PLAN (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2022	Nov. 30, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock shares reserved for future issuance							5,117,500
Stock-based compensation expense			$ 70,689	$ 55,051	$ 180,791	$ 252,867
Unrecognized compensation expense			$ 734,000		$ 734,000
Weighted-average period for recognition					2 years 6 months
Fair value of option grant price per share			$ 0.56		$ 0.56
Expected dividend yield					0%		0%
Equity Option [Member]
Subsidiary, Sale of Stock [Line Items]
Stock-based compensation expense					$ 171,000	$ 253,000
2017 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares reserved for future issuance			10,000,000		10,000,000
Exercise price	$ 1	$ 1		$ 1		$ 1
Options, vesting period	3 years	5 years
Aggregate fair value of stock options	$ 287,487	$ 1,101,028		$ 63,900		$ 63,900
2017 Equity Incentive Plan [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Number of stock options to purchase common stock	500,000	1,800,000				82,500

SCHEDULE OF WARRANTS FAIR VALUE

SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS (Details)	Sep. 30, 2022 $ / shares	Dec. 31, 2021 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock	$ 1	$ 1
Measurement Input, Risk Free Interest Rate [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	0.0242
Measurement Input, Expected Term [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life in years	3 years 6 months
Measurement Input, Option Volatility [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	0.731
Measurement Input, Expected Dividend Rate [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	0
Measurement Input, Share Price [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value common stock	$ 1

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Warrants
Stock warrants issued, beginning balance	199,000	62,500
Weighted average exercise price, beginning balance	$ 1.07	$ 1
Warrants issued, granted		150,000
Weighted average exercise price, granted		$ 1.10
Warrants issued, canceled	(12,500)
Weighted average exercise price, canceled	$ 1
Warrants issued, exercised	(25,000)	(13,500)
Weighted average exercise price, exercised	$ 1	$ 1
Stock warrants issued, ending balance	161,500	199,000
Weighted average exercise price, ending balance	$ 1.09	$ 1.07

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number outstanding	161,500	199,000	62,500
Exercise Price 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1
Number outstanding	11,500
Weighted average remaining contractual life	8 months 12 days
Number exercisable	11,500
Exercise Price 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.10
Number outstanding	150,000
Weighted average remaining contractual life	5 years 8 months 12 days
Number exercisable	150,000

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 27, 2021
Defined Benefit Plan Disclosure [Line Items]
Warrants estimated fair value	$ 1		$ 1		$ 1
Expected dividend yield			0%		0%
Stock-based compensation expense	$ 70,689	$ 55,051	$ 180,791	$ 252,867
Unrecognized compensation expense	734,000		$ 734,000
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
Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected dividend yield			0%
Stock-based compensation expense			$ 0	$ 75,000
Unrecognized compensation expense	$ 0		$ 0		$ 0
Consulting Firm [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant, shares exchanged					150,000
Warrant exercise price					$ 1.10
Warrants, term					7 years
Warrants estimated fair value					$ 0.61

NOTES PAYABLE _ Shareholder_s (

NOTES PAYABLE – Shareholder’s (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt instrument, face amount				$ 73,000
Interest rate				8%
Maturity date				Dec. 31, 2022
Accrued interest expense		$ 4,180	$ 1,180
Proceeds from exercise of warrants	$ 25,000	$ 25,000	$ 13,500

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		9 Months Ended
	Nov. 14, 2022	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Debt offset amonut		$ 25,000
Subsequent Event [Member] | Sanovas Ophthalmology LLC [Member]
Subsequent Event [Line Items]
Number of shares issued to offset debt amount	586,370
Debt offset amonut	$ 586,370