Provectus Biopharmaceuticals (PVCT) 10-K 29 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-36457
Entity Registrant Name	PROVECTUS BIOPHARMACEUTICALS, INC.
Entity Central Index Key	0000315545
Entity Tax Identification Number	90-0031917
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	800 S Gay St
Entity Address, Address Line Two	Suite 1610
Entity Address, City or Town	Knoxville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37929
City Area Code	866
Local Phone Number	594-5999
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 22,587,552
Entity Common Stock, Shares Outstanding		419,497,119
Documents Incorporated By Reference	The information required by Part III is incorporated by reference to portions of the definitive proxy statement to be filed within 120 days after December 31, 2022, pursuant to Regulation 14A under the Securities Exchange Act of 1934 in connection with the 2023 annual meeting of stockholders.
ICFR Auditor Attestation Flag	false
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	Los Angeles, CA

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 21,605	$ 682,984
Restricted cash	1,410,102	2,423,958
Short-term receivables	394	5,107
Prepaid expenses and other current assets	467,081	329,908
Total Current Assets	1,899,182	3,441,957
Equipment and furnishings, less accumulated depreciation of $102,073 and $91,178, respectively	20,941	31,836
Operating lease right-of-use asset	117,123	39,563
Total Assets	2,037,246	3,513,356
Current Liabilities:
Accounts payable	2,094,258	1,287,459
Deposit for Series D-1 Preferred Stock		150,000
Unearned grant revenue	1,510,958	2,500,000
Other accrued expenses	2,404,012	2,002,486
Accrued interest	30,844	10,578
Accrued interest - related parties	40,992	6,044
Notes payable	239,394	238,452
Convertible notes payable	625,000	1,260,000
Convertible notes payable - related parties	1,202,500	200,000
Operating lease liability, current portion	44,422	45,617
Total Current Liabilities	8,192,380	7,700,636
Operating lease liability, non-current portion	73,376
Total Liabilities	8,265,756	7,700,636
Commitments, contingencies, and litigations (Note 16)
Stockholders’ Deficit:
Common stock; par value $0.001 per share; 1,000,000,000 shares authorized; 419,497,119 and 419,447,119 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	419,497	419,447
Additional paid-in capital	242,954,193	241,440,106
Accumulated other comprehensive loss	(35,679)	(34,467)
Accumulated deficit	(249,588,641)	(246,033,958)
Total Stockholders’ Deficit	(6,228,510)	(4,187,280)
Total Liabilities and Stockholders’ Deficit	2,037,246	3,513,356
Series D Convertible Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value	12,373	12,373
Series D-1 Convertible Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value	$ 9,747	$ 9,219

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accumulated depreciation, equipment and furnishings	$ 102,073	$ 91,178
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	419,497,119	419,447,119
Common stock, shares outstanding	419,497,119	419,447,119
Series D Convertible Preferred Stock [Member]
Preferred stock, shares authorized	12,374,000	12,374,000
Preferred stock, shares issued	12,373,247	12,373,247
Preferred stock, shares outstanding	12,373,247	12,373,247
Preferred stock, liquidation preference value	$ 14,164,889	$ 14,164,889
Series D-1 Convertible Preferred Stock [Member]
Preferred stock, shares authorized	11,241,000	11,241,000
Preferred stock, shares issued	9,746,626	9,218,449
Preferred stock, shares outstanding	9,746,626	9,218,449
Preferred stock, liquidation preference value	$ 111,578,880	$ 105,532,804

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Grant Revenue	$ 989,042
Operating Expenses:
Research and development	2,389,360	2,608,357
General and administrative	2,027,628	2,063,897
Total Operating Expenses	4,416,988	4,672,254
Total Operating Loss	(3,427,946)	(4,672,254)
Other Income/(Expense):
Research and development tax credit	36,954	31,315
Gain from forgiveness of PPP loan and interest		63,094
Interest expense, net	(163,691)	(961,698)
Total Other Expense, Net	(126,737)	(867,289)
Net Loss	$ (3,554,683)	$ (5,539,543)
Basic and Diluted Loss Per Common Share	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	419,470,338	408,223,004

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net Loss	$ (3,554,683)	$ (5,539,543)
Other Comprehensive Loss:
Foreign currency translation adjustments	(1,212)	(370)
Total Comprehensive Loss	$ (3,555,895)	$ (5,539,913)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Preferred Stock [Member] Series D-1 Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020				$ 398,808	$ 209,923,347	$ (34,097)	$ (240,494,415)	$ (30,206,357)
Balance, shares at Dec. 31, 2020	100			398,807,037
Common stock issued upon exercise of warrants				$ 18,053	944,170			962,223
Common stock issued upon exercise of warrants, shares				18,052,966
Common stock				$ 300	22,899			23,199
Common stock, shares				300,000
Warrants					488			488
Conversion of Series B Preferred Stock to Common Stock				$ 65	(65)
Conversion of Series B Preferred Stock to Common Stock, shares	(100)			65,666
Conversion of PRH Notes to Series D Preferred Stock		$ 12,373			3,528,849			3,541,222
Conversion of PRH Notes to Series D Preferred Stock, shares		12,373,247
Conversion of 2021 Notes to Series D-1 Preferred Stock			$ 9,441		27,022,417			27,031,858
Conversion of 2021 Notes to Series D-1 Preferred Stock, shares			9,440,594
Conversion of Series D-1 Preferred Stock to Common stock			$ (222)	$ 2,221	(1,999)
Conversion of Series D-1 Preferred Stock to Common Stock, shares			(222,145)	2,221,450
Net loss							(5,539,543)	(5,539,543)
Other comprehensive loss						(370)		(370)
Series D-1 Preferred Stock issued for cash, shares				18,052,966
Balance at Dec. 31, 2021		$ 12,373	$ 9,219	$ 419,447	241,440,106	(34,467)	(246,033,958)	(4,187,280)
Balance, shares at Dec. 31, 2021		12,373,247	9,218,449	419,447,119
Common stock				$ 50	2,975			3,025
Common stock, shares				50,000
Conversion of 2021 Notes to Series D-1 Preferred Stock			$ 476		1,361,164			1,361,640
Conversion of 2021 Notes to Series D-1 Preferred Stock, shares			475,766
Net loss							(3,554,683)	(3,554,683)
Other comprehensive loss						(1,212)		(1,212)
Series D-1 Preferred Stock issued for cash			$ 52		149,948			150,000
Series D-1 Preferred Stock issued for cash, shares			52,411
Balance at Dec. 31, 2022		$ 12,373	$ 9,747	$ 419,497	$ 242,954,193	$ (35,679)	$ (249,588,641)	$ (6,228,510)
Balance, shares at Dec. 31, 2022		12,373,247	9,746,626	419,497,119

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows From Operating Activities:
Net loss	$ (3,554,683)	$ (5,539,543)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	3,025	23,688
Non-cash lease expense	52,883	81,258
Depreciation	10,895	12,865
Gain on forgiveness of PPP Loan and interest		(63,094)
Changes in operating assets and liabilities
Short term receivables	4,481	(1,449)
Prepaid expenses and other current assets	122,914	265,957
Accounts payable	807,073	331,148
Unearned grant revenue	(989,042)	2,500,000
Other accrued expenses	402,390	502,581
Operating lease liability	(58,262)	(83,549)
Accrued interest	156,854	956,834
Net Cash Used In Operating Activities	(3,041,472)	(1,013,304)
Cash Flows From Financing Activities:
Proceeds from issuance of convertible notes payable	625,000	2,960,000
Proceeds from issuance of convertible notes payable - related parties	1,002,500	200,000
Repayment of short-term note payable	(259,659)	(248,177)
Deposit for purchase of Series D-1 Preferred Stock		150,000
Proceeds from exercise of warrants		962,223
Net Cash Provided By Financing Activities	1,367,841	4,024,046
Effect of exchange rates on cash, cash equivalents, and restricted cash	(1,604)	(1,031)
Net (Decrease) Increase In Cash, Cash Equivalents, and Restricted Cash	(1,675,235)	3,009,711
Cash, Cash Equivalents, and Restricted Cash, Beginning of Year	3,106,942	97,231
Cash, Cash Equivalents, and Restricted Cash, End of Year	1,431,707	3,106,942
Cash and cash equivalents	21,605	682,984
Restricted cash	1,410,102	2,423,958
Supplemental Disclosures of Cash Flow Information:
Interest
Income taxes
Non-cash investing and financing activities:
Purchase of insurance policies financed by short-term note payable	(203,175)	(273,347)
Deposit applied to equity issuances	(150,000)
Conversion of non-amended 2017 Notes to Series D Preferred Stock		3,541,222
Conversion of amended 2017 Notes and 2020 Notes to Series D-1 Preferred Stock		27,031,858
Conversion of Series D-1 Preferred Stock to Common stock		222
Conversion of 2021 Notes to Series D-1 Preferred Stock	1,361,640
Right-of-use asset for lease liability	$ (130,443)

Business Organization and Natur

Business Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	1. Business Organization and Nature of Operations Provectus Biopharmaceuticals, Inc., a Delaware corporation (together with its subsidiaries, “Provectus” or “the Company”), is a clinical-stage biotechnology company developing immunotherapy medicines for different diseases that are based on a class of synthetic small molecule immuno-modulators called halogenated xanthenes (“HXs”). Our lead molecule is named rose bengal sodium (“RBS”). The Company’s proprietary, patented, pharmaceutical-grade RBS is the active pharmaceutical ingredient in the drug product candidates of our current clinical development programs and the preclinical formulations of our current drug discovery programs. Importantly, our pharmaceutical-grade RBS displays different therapeutic effects at different concentrations and can be formulated for delivery by different routes of administration. The Company believes that RBS targets disease in a bifunctional manner. First, direct contact may lead to cell death or repair depending on the disease being treated and the concentration of the RBS utilized in the treatment. Secondly, multivariate immune signaling, activation, and response may follow that may manifest as stimulatory, inhibitory, or both. The Company believes that it is the first entity to advance an RBS formulation into clinical trials for the treatment of a disease, such as those trials reported on the clinical trials registry ClinicalTrials.gov. The Company believes that it is the first and only entity to date to successfully, reproducibly, and consistently make pharmaceutical-grade RBS at a purity of nearly 100%. The Company’s small molecule HX medical science platform comprises a number of different drug product candidates and preclinical pharmaceutical-grade RBS formulations using different concentrations and delivered by different routes of administration specific to each disease area and/or indication. The Company’s HX medical science platform includes clinical development programs in oncology, dermatology, and ophthalmology; proof-of-concept in vivo in vitro Risks and Uncertainties The Company’s activities are subject to significant risks and uncertainties, including failing to successfully develop and license or commercialize the Company’s prescription drug candidates. Severe acute respiratory syndrome (“SARS”) coronavirus (“CoV”) 2 (“SARS-CoV-2”) was first identified in late-2019 and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the SARS-CoV-2 pandemic, many companies have experienced disruptions of their operations and the markets they serve. The Company has taken several temporary precautionary measures intended to help ensure the well-being of its employees and contractors and to minimize business disruption. The Company considered the impact of SARS-CoV-2 pandemic on its business and operational assumptions and estimates, and determined there were no material adverse impacts on the Company’s results of operations and financial position at December 31, 2022. The full extent of the SARS-CoV-2 pandemic impacts on the Company’s operations and financial condition is uncertain. The Company has experienced slower than normal enrollment and treatment of patients, and a prolonged SARS-CoV-2 pandemic could have a material adverse impact on the Company’s business and financial results, including the timing and ability of the Company to raise capital, initiate and/or complete current and/or future preclinical studies and/or clinical trials, disrupt the Company’s regulatory activities, and/or have other adverse effects on the Company’s clinical development. To date, the Company has not generated any revenues or profits from planned principal operations. The Company’s activities are subject to significant risks and uncertainties, including failing to successfully develop and license or commercialize the Company’s prescription drug candidates.

Liquidity and Going Concern

Liquidity and Going Concern	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Going Concern	2. Liquidity and Going Concern The Company’s cash and restricted cash were $ 1,431,707 1,410,102 6,293,198 4,258,679 The Company plans to access capital resources through possible public or private equity offerings, including the 2022 Financing (as defined in Note 5), exchange offers, debt financings, corporate collaborations, or other means. In addition, the Company continues to explore opportunities to strategically monetize its lead drug candidates, PV-10 and PH-10, through potential co-development and licensing transactions, although there can be no assurance that the Company will be successful with such plans. The Company has historically been able to raise capital through equity and debt offerings, although no assurance can be provided that it will continue to be successful in the future. If the Company is unable to raise sufficient capital, it will not be able to pay its obligations as they become due. The primary business objective of management is to build the Company into a commercial-stage biotechnology company; however, the Company cannot assure that it will be successful in co-developing, licensing, and/or commercializing PV-10, PH-10, and/or any other halogenated xanthene-based drug candidate developed by the Company or entering into any financial transaction. Moreover, even if the Company is successful in improving its current cash flow position, the Company nonetheless plans to seek additional funds to meet its long-term requirements in 2023 and beyond. The Company anticipates that these funds will otherwise come from the proceeds of private placement transactions, the exercise of existing warrants and outstanding stock options, or public offerings of debt or equity securities. While the Company believes that it has a reasonable basis for its expectation that it will be able to raise additional funds, the Company cannot provide assurance that it will be able to complete additional financing in a timely manner. In addition, any such financing may result in significant dilution to stockholders.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	3. Significant Accounting Policies Principles of Consolidation Intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s significant estimates and assumptions include the recoverability and useful lives of long-lived assets, stock-based compensation, accrued liabilities and the valuation allowance related to the Company’s deferred tax assets. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. As of December 31, 2022 and 2021, the Company’s cash equivalents consisted of Treasury bills of $ 0 42,594 Restricted Cash Restricted cash consists of a grant award of $ 2,500,000 1,089,898 Cash Concentrations Cash, cash equivalents, and restricted cash are maintained at financial institutions and, at times, balances may exceed federally insured limits of $ 250,000 1,181,707 2,856,942 Equipment and Furnishings, net Equipment and furnishings are stated at cost less accumulated depreciation. Depreciation of equipment is provided for using the straight-line method over the estimated useful lives of the assets. Computers and office equipment are being depreciated over five years; furniture and fixtures are being depreciated over ten years. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. Maintenance and repairs are charged to operations as incurred. The Company capitalizes cost attributable to the betterment of property and equipment when such betterment extends the useful life of the assets. Long-Lived Assets The Company reviews the carrying values of its long-lived assets for possible impairment whenever an event or change in circumstances indicates that the carrying amount of the assets may not be recoverable. Any long-lived assets held for disposal are reported at the lower of their carrying amounts or fair value less cost to sell. Management has determined there to be no impairment during the years ended December 31, 2022 and 2021. Related Party Receivables Management estimates the reserve for uncollectibility based on existing economic conditions, the financial conditions of the current and former employees, and the amount and age of past due receivables. Receivables are considered past due if full payment is not received by the contractual due date. Past due amounts are generally written off against the reserve for uncollectibility only after all collection attempts have been exhausted. See Note 8, Short-term Receivables. Grant Revenue Grant revenue is recognized when qualifying costs are incurred and there is reasonable assurance that the conditions of the grant have been met. Cash received from grants in advance of incurring qualifying costs is recorded as unearned grant revenue and recognized as grant revenue when qualifying costs are incurred. Research and Development Research and development costs are charged to expense when incurred. An allocation of payroll expenses to research and development is made based on a percentage estimate of time spent. The research and development costs include the following: payroll, consulting and contract labor, lab supplies and pharmaceutical preparations, insurance, rent and utilities, and depreciation and amortization. Patent Costs The Company expenses all costs as incurred in connection with patent applications (including direct application fees, and the legal and consulting expenses related to making such applications) and such costs are included in general and administrative expenses in the accompanying statements of operations and comprehensive loss. Leases The Company adopted ASC 842 effective January 1, 2019 and applied the available practical expedients to the existing lease which expired on June 30, 2022. The Company applied the standard to the current lease agreement in the same manner. The most significant impact upon adoption was the recognition of ROU assets and lease liabilities for operating leases. Income Taxes The Company accounts for income taxes under the liability method in accordance with Accounting Standards Codification (“ASC”) 740 “Income Taxes”. Under this method, deferred income tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established if it is more likely than not that all, or some portion, of deferred income tax assets will not be realized. The Company has recorded a full valuation allowance to reduce its net deferred income tax assets to zero. In the event the Company were to determine that it would be able to realize some or all its deferred income tax assets in the future, an adjustment to the deferred income tax asset would increase income in the period such determination was made. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained upon an examination. Any recognized income tax positions would be measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement would be reflected in the period in which the change in judgment occurs. The Company would recognize any corresponding interest and penalties associated with its income tax positions in income tax expense. There were no income taxes, interest or penalties incurred in 2022 or 2021. Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with ASC Topic 815: Derivatives and Hedging If the instrument is determined to not be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the commitment date fair value to the effective conversion price of the instrument. Preferred Stock The Company applies the accounting standards for distinguishing liabilities from equity when determining the classification and measurement of its preferred stock. Preferred shares subject to mandatory redemption are classified as liability instruments and are measured at fair value. Conditionally redeemable preferred shares (including preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, preferred shares are classified as stockholders’ deficit. Basic and Diluted Loss Per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of vested common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares December 31, 2022 2021 Warrants 475,000 512,500 Options 3,425,000 3,625,000 Convertible preferred stock 109,839,507 104,557,737 2021 unsecured convertible notes 3,973,871 - 2022 unsecured convertible notes 2,662,523 - Total potentially dilutive shares 120,375,901 108,695,237 Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The Company determines the estimated fair value of amounts presented in these consolidated financial statements using available market information and appropriate methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. The estimates presented in the financial statements are not necessarily indicative of the amounts that could be realized in a current exchange between buyer and seller. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts. These fair value estimates were based upon pertinent information available as of December 31, 2022 and 2021. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, restricted cash, receivables, other current assets, accounts payable, unearned grant income, and accrued expenses approximate fair value due to the short-term nature of these instruments. The carrying amounts of our credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 Inputs use directly or indirectly observable inputs. These inputs include quoted prices for similar assets and liabilities in active markets as well as other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 Inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability. In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. Both observable and unobservable inputs may be used to determine the fair value of positions that are classified within the Level 3 category. As a result, the unrealized gains and losses for assets within the Level 3 category may include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in historical company data) inputs. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. Foreign Currency Translation The Company’s reporting currency is the United States Dollar. The functional currencies of the Company’s operating subsidiaries are their local currencies (United States Dollar and Australian Dollar). Australian Dollar denominated assets and liabilities of $ 17,373 383,447 22,053 407,851 4,503 85,052 The Company engages in foreign currency denominated transactions with its Australian subsidiary. At the date that the transaction is recognized, each asset, liability, revenue, expense, gain or loss arising from the transaction is measured and recorded in the functional currency of the recording entity using the exchange rate in effect at that date. At each balance sheet date, recorded monetary balances denominated in a currency other than the functional currency are adjusted using the exchange rate at the balance sheet date, with gains or losses recorded in other income or other expense. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and then is recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. The Company computes the fair value of equity-classified warrants and options granted using the Black-Scholes option pricing model. Option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of the Company’s common stock which is determined by reviewing its historical public market closing prices. Recently Issued Accounting Standards In August 2020, FASB issued Accounting Standards Update (“ASU”) No. 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” Recently Adopted Accounting Pronouncements In October 2020, the FASB issued ASU 2020-10 “Codification Improvements” On May 3, 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832),

Other Accrued Expenses

Other Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Other Accrued Expenses	4. Other Accrued Expenses The following table summarizes the other accrued expenses at December 31, 2022 and 2021: Schedule of Other Accrued Expenses For the Years Ended December 31, 2022 2021 Accrued payroll and taxes $ 314,160 $ 174,533 Accrued vacation 69,077 42,871 Accrued directors’ fees 1,945,589 1,560,589 Accrued other expenses 75,186 224,493 Total Other Accrued Expenses $ 2,404,012 $ 2,002,486

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible Notes Payable	5. Convertible Notes Payable The following summarizes convertible note activity during the years ended December 31, 2022 and 2021: Schedule of Convertible Notes Payable 2017 Notes Amended 2017 Notes 2020 Notes 2021 Notes 2022 Notes Total Balance at January 1, 2021 $ 2,712,000 $ 17,355,000 $ 3,325,000 $ - $ - $ 23,392,000 Issuance - - 1,700,000 1,460,000 - 3,160,000 Conversions (2,712,000 ) (17,355,000 ) (5,025,000 ) - - (25,092,000 ) Balance at December 31, 2021 - - - 1,460,000 - 1,460,000 Issuance - - - 875,000 752,500 1,627,500 Conversions - - - (1,260,000 ) - (1,260,000 ) Balance at December 31, 2022 $ - $ - $ - $ 1,075,000 $ 752,500 $ 1,827,500 2021 Financing On August 13, 2021, the Board approved a Financing Term Sheet (the “2021 Term Sheet”), which set forth the terms under which the Company will use its best efforts to arrange for financing of a maximum of $ 5,000,000 Pursuant to the 2021 Term Sheet, the 2021 Notes will either be paid back, convert into shares of the Company’s Series D-1 Preferred Stock, or convert into Company equity securities and/or debt instruments of certain future financings on or before twelve months after the issue date of a 2021 Note, subject to certain exceptions. The 2021 Financing is in the form of unsecured convertible loans from the investors and evidenced by convertible promissory notes (individually, a “2021 Note” and collectively, the “2021 Notes”). In addition to customary provisions, the 2021 Notes will contain the following provisions: (i) The 2021 Notes bear interest at the rate of eight percent ( 8% (ii) In the event there is a change of control of the Board, the term of the 2021 Notes will be accelerated and all amounts due under the 2021 Notes may be immediately due and payable at the investors’ option; (iii) The outstanding principal amount and interest payment under the 2021 Notes may be paid back at maturity at the investors’ option; (iv) The outstanding principal amount and interest payable under the 2021 Notes are convertible at the investors’ option into shares of Series D-1 Preferred Stock at a price per share equal to $ 2.862 10 (v) In the event the Company conducts a qualified equity or debt financing and the Company receives gross proceeds in the aggregate amount of $ 20 The embedded conversion options associated with the 2021 Notes do not require bifurcation and treatment as a derivative liability and they do not represent a beneficial conversion feature because the effective conversion price is not at a discount to the commitment date market price. On September 20, 2022, the Board approved the closure of the 2021 Financing. As of December 31, 2022, the Company had received 2021 Notes (defined above) aggregate proceeds of $ 2,335,000 525,000 2022 Financing On September 20, 2022, the Board approved a Financing Term Sheet (the “2022 Term Sheet”), which set forth the terms under which the Company will use its best efforts to arrange for financing of a maximum of $ 5,000,000 752,500 677,500 Pursuant to the 2022 Term Sheet, the 2022 Notes (defined below) will convert into shares of the Company’s Series D-1 Preferred Stock twelve months after the issue date of a 2022 Note, subject to certain exceptions. The 2022 Financing will be in the form of an unsecured convertible loans from the investors (the “2022 Note Investors”) and evidenced by convertible promissory notes (individually, a “2022 Note” and collectively, the “2022 Notes”). In addition to customary provisions, the 2022 Notes will contain the following provisions: (i) The 2022 Notes will bear interest at the rate of eight percent ( 8 (ii) In the event there is a change of control of the Board, the term of the 2022 Notes will be accelerated and all amounts due under the 2022 Notes may be immediately due and payable at the 2022 Note Investors’ option; (iii) The outstanding principal amount and interest payable under the 2022 Notes may be convertible at the 2022 Note Investors’ option into shares of Series D-1 Preferred Stock at a price per share equal to $ 2.862 10 (iv) The outstanding principal amount and interest payable under the 2022 Notes will be automatically convertible into shares of the Company’s Series D-1 Preferred Stock twelve (12) months after the issue date of a 2022 Note. The embedded conversion options associated with the 2022 Notes do not require bifurcation and treatment as a derivative liability and they do not represent a beneficial conversion feature because the effective conversion price is not at a discount to the commitment date market price. 2021 Conversions of 2017 and 2020 Notes into Preferred Stock The following summarizes the conversion activity during the year ended December 31, 2021: Schedule of Conversion of Notes into Preferred Stock 2021 Conversions Into Preferred Stock Series D Series D-1 2017 Notes Amended 2017 Notes 2020 Notes Total Principal converted $ 2,712,000 $ 17,355,000 $ 5,025,000 $ 25,092,000 Accrued interest converted 829,222 4,332,286 319,572 5,481,080 Total converted $ 3,541,222 $ 21,687,286 $ 5,344,572 $ 30,573,080 Conversion price $ 0.2862 $ 2.862 $ 2.862 Total shares 12,373,247 7,573,157 1,867,437 21,813,841 Any fractional shares issuable pursuant to the formula were rounded up to the next whole share of Series D and Series D-1 Preferred Shares. The 2017 Notes originally provided that they were convertible into a new series of preferred stock at a price per share equal to $ 0.2862 0.2862 2.862 10 The 2020 Notes had substantially similar terms to the Amended 2017 Notes, including being convertible into preferred stock at the New Conversion Price, with the Preferred Stock being convertible into Common Stock at the New Conversion Ratio. In order to (i) address the fact that a small minority of the holders of 2017 Notes did not execute the Amendments and (ii) ensure economic fairness for all of the holders of the 2017 Notes and 2020 Notes, on June 17, 2021, the Company designated two separate series of preferred stock into which the 2017 Notes and 2020 Notes would convert: (i) the Company’s Series D Convertible Preferred Stock, par value $ 0.001 0.001 On June 20, 2021, principal and interest in the aggregate amount of $ 3,541,222 12,373,247 0.2862 27,031,858 9,440,594 2.862 As a result of the conversion of the 2017 Notes and 2020 Notes into convertible preferred stock, all the security interests of these Notes in the Company’s intellectual property were released. 2022 Conversions of 2021 Notes into Preferred Stock The following summarizes the conversion activity during the year ended December 31, 2022: Series D-1 Preferred Stock Principal converted $ 1,260,000 Accrued interest converted 101,640 Total converted $ 1,361,640 Conversion price $ 2.862 Total shares 475,766 During the year ended December 31, 2022, principal and interest in the aggregate amount of $ 1,361,640 475,766 2.862

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	6. Notes Payable On April 20, 2020, the Company received a $ 62,500 The PPP provides for loans to qualifying businesses for amounts of up to 2.5 times certain of the borrower’s average monthly payroll expenses. 62,500 594 The Company obtained short-term financing from AFCO Insurance Premium Finance for our commercial insurance policies. As of December 31, 2022 and December 31, 2021, the balance of the note payable was $ 239,394 238,452

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions During the years ended December 31, 2022 and 2021, the Company paid Mr. Bruce Horowitz (Capital Strategists) consulting fees of $ 169,600 169,600 75,000 75,000 356,250 281,250 212,000 127,200 See Note 5 and Note 8 for details of other related party transactions. Director fees during the years ended December 31, 2022 and 2021 were $ 385,000 385,000 1,945,589 1,560,589

Short-term Receivables

Short-term Receivables	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Short-term Receivables	8. Short-term Receivables Receivables at December 31, 2022 and 2021, include the Australian VAT tax credit and approximately $ 2,100,000 2,100,000

Stockholders_ Deficit

Stockholders’ Deficit	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Deficit	9. Stockholders’ Deficit Authorized Capital As of December 31, 2022, the Company was authorized to issue 1,000,000,000 0.001 25,000,000 0.001 12,374,000 11,241,000 1,385,000 Series B Preferred Stock On August 25, 2016, the Company filed the Series B Certificate of Designation with the Delaware Secretary of State. The Series B Certificate of Designation provides for the issuance of the Series B Preferred Stock with a par value of $ 0.001 25.00 8 0.0533 During the year ended December 31, 2021, 100 65,666 3,500 2,500 1,000 Series D and Series D-1 Preferred Stock The rights, preferences and privileges of the Series D Preferred Stock and Series D-1 Preferred Stock (collectively, the “D-Series Preferred Stock”) are set forth in their respective Certificates of Designation. The Board of Directors of the Company approved each of the Certificates of Designation on June 14, 2021, and each Certificate of Designation was filed with the Delaware Secretary of State on June 17, 2021. The Series D Certificate of Designation established and designated 12,374,000 9,441,000 On June 20, 2021, the Company issued 12,373,247 0.2862 9,440,594 2.862 During the year ended December 31, 2021, a holder of 222,145 2,221,450 On March 30, 2022, the Company amended the Certificate of Designation filed with the Delaware Secretary of State to increase the authorized shares of Series D-1 Preferred Stock to 11,241,000 During the year ended December 31, 2021, the Company received consideration of $ 150,000 52,411 During the fourth quarter of 2022, the Company issued 475,766 1,260,000 101,640 Rank The Series D Preferred Stock and the Series D-1 Preferred Stock rank pari passu pari passu Dividends The D-Series Preferred Stock does not have any dividend preference but are entitled to receive, on a pari passu Liquidation Preference Upon the occurrence of the liquidation, winding-up or dissolution of the Company or certain mergers, corporate reorganizations or sales of the Company’s assets (each, a “Company Event”), holders of D-Series Preferred Stock will be entitled to receive a liquidation preference before any distributions are made to holders of any other class or series of the Company’s capital stock junior to the D-Series Preferred Stock. If a Company Event occurs within two years of June 20, 2021 (the “Date of Issuance”), the holders of D-Series Preferred Stock will receive, for each share of D-Series Preferred Stock, an amount in cash equal to the Original Issue Price (as defined in the respective Certificates of Designation) multiplied by four. If a Company Event occurs from and after the second anniversary of the Date of Issuance, the holders of D-Series Preferred Stock will receive, for each share of D-Series Preferred Stock, an amount in cash equal to the Original Issue Price multiplied by six. The Original Issue Price for the Series D Preferred Stock is $ 0.2862 2.862 Voting Rights Holders of shares of D-Series Preferred Stock will vote together with the holders of common stock as a single class. Each share of Series D Preferred Stock carries the right to one vote per share. Each share of Series D-1 Preferred Stock carries the right to ten votes per share. The Company is not permitted to amend, alter or repeal its Certificate of Incorporation or Bylaws in a manner adverse to the relative rights, preferences, qualifications, limitations or restrictions of the D-Series Preferred Stock without the affirmative vote of a majority of the votes entitled to be cast by holders of outstanding shares of D-Series Preferred Stock, voting together as a single class with each share of D-Series Convertible Preferred Stock having a number of votes equal to the number of shares of common stock then issuable upon conversion of such share of D-Series Preferred Stock. Conversion The Series D Preferred Stock is convertible at the option of the holders thereof into shares of common stock based on a one-for-one conversion ratio. The Series D-1 Preferred Stock is convertible at the option of the holders thereof into shares of common stock based on a one-for-ten conversion ratio. The conversion ratio of the D-Series Preferred Stock is subject to adjustment for stock splits and combinations, recapitalizations, reclassifications, reorganizations, mergers, and consolidations. The D-Series Preferred Stock will automatically convert into shares of common stock upon the fifth anniversary of the date of issuance. Common Stock Issuances During the year ended December 31, 2021, the Company issued an aggregate of 300,000 23,199 During the year ended December 31, 2021, the Company issued 2,221,450 During the year ended December 31, 2021, the Company issued 65,666 During the year ended December 31, 2022, the Company issued an aggregate of 50,000 3,025

Stock Incentive Plan and Warran

Stock Incentive Plan and Warrants	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock Incentive Plan and Warrants	10. Stock Incentive Plan and Warrants The 2017 Amendment and Restatement of the Provectus Biopharmaceuticals, Inc. 2014 Equity Compensation Plan (the “2017 Equity Compensation Plan”) provides for the issuance of up to 20,000,000 10 16,587,500 There were no stock options granted during the years ended December 31, 2022 and 2021. The following table summarizes option activity during the year ended December 31, 2022 and 2021: Schedule of Option Activity Weighted Average Shares Exercise Price Outstanding and exercisable at January 1, 2021 4,800,000 $ 0.46 Forfeited (1,175,000 ) 0.89 Outstanding and exercisable at December 31, 2021 3,625,000 $ 0.32 Forfeited (200,000 ) 0.86 Outstanding and exercisable at December 31, 2022 3,425,000 $ 0.29 As of December 31, 2022, the intrinsic value of outstanding and exercisable options was $ 0 The following table summarizes information about stock options outstanding at December 31, 2022: Schedule of Stock Options Outstanding Options Outstanding Options Exercisable Outstanding Weighted Average Exercisable Number of Remaining Life Number of Exercise Price Options In Years Options $ 0.12 2,425,000 2.90 2,425,000 $ 0.29 100,000 2.90 100,000 $ 0.67 200,000 0.60 200,000 $ 0.75 550,000 2.90 550,000 $ 0.88 150,000 1.60 150,000 3,425,000 2.75 3,425,000 Warrants During the year ended December 31, 2022, the Company did not issue any warrants. On August 30, 2021, a total of 68,723,698 During the year ended December 31, 2021, holders of warrants exercised warrants to purchase 18,052,966 0.053 962,223 18,052,966 During the year ended December 31, 2021, the Company issued 25,000 25,000 0.28620 488 In applying the Black-Scholes option pricing model to warrants granted, the Company used the following assumptions: Schedule of Assumption of Warrants For the Years Ended December 31, 2022 2021 Contractual terms (years) n/a 3.00 Expected volatility n/a 92 % Risk-free interest rate n/a 0.35 % Expected dividend n/a 0.00 % The following table summarizes warrant activity during the year ended December 31, 2022 and 2021: Schedule of Warrant Activity Number of Weighted Average Warrants Exercise Price Outstanding and exercisable at January 1, 2021 87,264,164 $ 0.02 Granted 25,000 0.29 Exercised (18,052,966 ) 0.05 Forfeited (68,723,698 ) 0.05 Outstanding and exercisable at December 31, 2021 512,500 $ 0.92 Forfeited (37,500 ) 0.29 Outstanding and exercisable at December 31, 2022 475,000 $ 0.97 As of December 31, 2022, the intrinsic value of outstanding and exercisable warrants was $ 0 The following table summarizes information about warrants outstanding at December 31, 2022: Schedule of Warrants Outstanding Warrants Outstanding Warrants Exercisable Outstanding Weighted Average Exercisable Number of Remaining Life Number of Exercise Price Warrant In Years Warrants $ 0.290 87,500 0.85 87,500 $ 1.00 18,000 1.39 18,000 $ 1.12 366,000 1.39 366,000 $ 2.00 3,500 1.39 3,500 475,000 1.29 475,000 Holders of the outstanding warrants are not entitled to vote and the exercise prices of such warrants are subject to customary anti-dilution provisions.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2022 and 2021 are as follows: Schedule of Domestic and Foreign Loss Before Income Taxes Years ended December 31 2022 2021 Domestic $ (3,550,182 ) $ (5,454,489 ) Foreign (4,501 ) (85,053 ) Net Pre-Tax Loss $ (3,554,683 ) $ (5,539,542 ) The income tax provision (benefit) consists of the following: Schedule of Income Tax Provision (Benefit) Years ended December 31 2022 2021 Federal: Current $ - $ - Deferred 21.00 % 538,915 295,524 State: Current - - Deferred 5.14 % 131,778 72,262 26.14 % 670,693 367,786 Change in valuation allowance (670,693 ) (367,786 ) Income tax provision (benefit) $ - $ - The reconciliations between the statutory federal income tax rate and the Company’s effective tax rate are as follows: Schedule of Statutory Federal Income Tax Rate and Effective Tax Rate Years Ended December 31 2022 2021 Tax benefit at federal statutory rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (5.1 )% (5.1 )% Permanent differences (3.7 )% (0.9 )% Change in valuation allowance (18.6 )% (7.2 )% Prior year true-up 2.3 % 2.4 % Expiration of federal and state net operating loss carryforwards 49.1 % 6.8 % Expiration of warrants and options 1.0 % 3.6 % Conversion of accrued interest to preferred stock 0.00 % 21.4 % Miscellaneous (0.7 )% 0.0 % Effective income tax rate 0.0 % 0.0 % The components of the Company’s deferred income taxes are summarized below: Schedule of Components of Deferred Income Taxes December 31 2022 2021 Deferred Tax Assets: Net operating loss carryforwards $ 42,012,057 $ 43,453,746 Research and development credit carryovers 3,229,869 3,049,608 Stock-based compensation 152,813 186,772 Intangible assets 337,558 227,397 Capitalized R&D expenditures 358,897 - Contribution carryovers 10,062 10,062 Accrued liabilities 628,265 505,038 Gross deferred tax assets 46,729,521 47,432,623 Deferred Tax Liabilities: Depreciation (3,915 ) - Prepaid expenses (86,459 ) (82,179 ) Other - (40,604 ) Gross deferred tax liabilities (90,374 ) (122,783 ) Valuation allowance (46,639,147 ) (47,309,840 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ 670,693 $ 367,786 A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets may not be realized. The Company is in the early stages of development and realization of the deferred tax assets is not considered more likely than not. As a result, the Company has recorded a full valuation allowance for the net deferred tax asset. Since inception of the Company on January 17, 2002, the Company has generated federal, state, and Australian tax net operating losses of approximately $ 165 141 143 145.6 19.9 Schedule of Net Operating Loss Year Year of Generated Expiration Amount 2003 2023 $ 1,520,649 2004 2024 3,571,227 2005 2025 5,530,815 2006 2026 7,192,407 2007 2027 10,218,952 2008 2028 7,017,372 2009 2029 9,573,948 2010 2030 10,344,298 2011 2031 11,225,047 2012 2032 11,193,882 2013 2033 10,273,181 2014 2034 9,075,738 2015 2035 17,455,417 2016 2036 19,710,699 2017 2037 11,703,175 2018 N/A 6,255,067 2019 N/A 4,085,063 2020 N/A 4,167,397 2021 N/A 3,167,687 2022 N/A 2,207,092 Total NOLS $ 165,489,113 State NOLS totaling $ 140.7 Year Year of Generated Expiration Amount 2008 2023 $ 7,106,425 2009 2024 9,680,770 2010 2025 10,440,651 2011 2026 11,362,120 2012 2027 11,311,394 2013 2028 10,381,763 2014 2029 9,278,510 2015 2030 18,547,287 2016 2031 20,166,661 2017 2032 12,131,850 2018 2033 6,455,113 2019 2034 4,211,210 2020 2035 4,234,755 2021 2036 3,232,081 2022 2037 2,207,092 Total NOLS $ 140,747,682 Australia NOLS totaling $ 143,370 Year Generated Year of Expiration Amount 2017 N/A $ 861 2018 N/A 54,101 2019 N/A 13,843 2020 N/A 13,384 2021 N/A 56,351 4,830 Total NOLS $ 143,370 The Company has determined that there are no uncertain tax positions as of December 31, 2022 or 2021. We file income tax returns in the U.S., Tennessee, and Australia. As of December 31, 2022, the U.S. federal and Tennessee tax years open to examination are 2019 through 2022. The Australia income tax return remains open to examination for 2020 through 2022. To date, the Company’s operations conducted by its Australian subsidiary consist primarily of research and development activities. As of December 31, 2022, there were no accumulated earnings and profits in the Company’s foreign subsidiary. At current tax rates, no additional federal income taxes (net of available tax attributes) would be payable if such earnings were to be repatriated.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases
Leases	12. Leases Leases The Company leased 4,500 five years 6,100 On June 30, 2022, the lease expired and was not renewed. On June 18, 2022, the Company moved into 2,700 three years 4,053 4,278 Total expense for operating leases for the year ended December 31, 2022 was $ 63,066 42,044 21,022 86,545 57,697 28,848 As of December 31, 2022, the Company had no leases that were classified as a financing lease. As of December 31, 2022, the Company did not have additional operating and financing leases that have not yet commenced.  A summary of the Company’s right-of-use assets and liabilities is as follows: Schedule of Right-of-use Assets and Liabilities For The Years Ended December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows used in operating leases $ 62,944 $ 82,678 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 130,422 $ - Weighted Average Remaining Lease Term Operating leases 2.50 0.50 Weighted Average Discount Rate Operating leases 5.0% 8.0% 8.0 % Future minimum payments under the non-cancellable lease as of December 31, 2022 were as follows: Schedule of Future Minimum Payments Under Non-cancellable Lease Years Amount 2023 $ 49,311 2024 50,663 2025 25,669 Total future minimum lease payments 125,643 Less: amount representing imputed interest (7,845 ) Total $ 117,798

401(K) Profit Sharing Plan

401(K) Profit Sharing Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
401(K) Profit Sharing Plan	13. 401(K) Profit Sharing Plan The Company maintains a retirement plan under Section 401(k) of the Internal Revenue Code, which covers all eligible employees. All employees with U.S. source income are eligible to participate in the plan immediately upon employment. There was no

Grants

Grants	12 Months Ended
	Dec. 31, 2022
Grants
Grants	14. Grants On October 25, 2021, the Company received a grant award of $ 2,500,000 1,510,958 989,042 0

License Transactions

License Transactions	12 Months Ended
	Dec. 31, 2022
License Transactions
License Transactions	15. License Transactions In the third quarter of 2019, the Company entered into a dialog with Bascom Palmer Eye Institute (“BPEI”) regarding collaboration on BPEI’s ophthalmic photodynamic antimicrobial therapy (“PDAT”) using the Company’s pharmaceutical-grade RBS. On February 16, 2022, and later amended on May 11, 2022, the Company entered into an option agreement with the University of Miami (“UM”) for an exclusive worldwide license of intellectual property (“IP”) developed by the Ophthalmic Biophysics Center (“OBC”) of BPEI that included the use of OBC’s PDAT medical device in combination with formulations of the Company’s pharmaceutical-grade RBS for the treatment of bacterial, fungal, and viral infections of the eye. The Company completed the arrangements of this collaboration during the third quarter of 2022, whereby the Company paid $5,000 for the option that expires on May 31, 2023; agreed to pay up to $10,000 of new UM patent expenses for this IP during the period of the option and up to $25,000 of past UM patent expenses for this IP; and entered into a sponsored research agreement with UM on September 16, 2022 to study the combination of OBC’s PDAT and TOP PV-305, a formulation of the Company’s pharmaceutical-grade RBS, for the treatment of infectious keratitis.

Commitments, Contingencies and

Commitments, Contingencies and Litigation	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Litigation	16. Commitments, Contingencies and Litigation The Company may, from time to time, be involved in litigation arising in the ordinary course of business or which may be expected to be covered by insurance. The Company is not aware of any pending or threatened litigation that, if resolved against the Company, would have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events The Company has evaluated events that have occurred after the balance sheet date and through the date the financial statements were issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed below. Convertible Notes Payable Subsequent to December 31, 2022, the Company entered into a 2022 Note with a related party investor (a Company Director) in the aggregate principal amount of $ 600,000 Preferred Stock Subsequent to December 31, 2022, the Company issued an aggregate of 18,872

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s significant estimates and assumptions include the recoverability and useful lives of long-lived assets, stock-based compensation, accrued liabilities and the valuation allowance related to the Company’s deferred tax assets.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. As of December 31, 2022 and 2021, the Company’s cash equivalents consisted of Treasury bills of $ 0 42,594
Restricted Cash	Restricted Cash Restricted cash consists of a grant award of $ 2,500,000 1,089,898
Cash Concentrations	Cash Concentrations Cash, cash equivalents, and restricted cash are maintained at financial institutions and, at times, balances may exceed federally insured limits of $ 250,000 1,181,707 2,856,942
Equipment and Furnishings, net	Equipment and Furnishings, net Equipment and furnishings are stated at cost less accumulated depreciation. Depreciation of equipment is provided for using the straight-line method over the estimated useful lives of the assets. Computers and office equipment are being depreciated over five years; furniture and fixtures are being depreciated over ten years. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. Maintenance and repairs are charged to operations as incurred. The Company capitalizes cost attributable to the betterment of property and equipment when such betterment extends the useful life of the assets.
Long-Lived Assets	Long-Lived Assets The Company reviews the carrying values of its long-lived assets for possible impairment whenever an event or change in circumstances indicates that the carrying amount of the assets may not be recoverable. Any long-lived assets held for disposal are reported at the lower of their carrying amounts or fair value less cost to sell. Management has determined there to be no impairment during the years ended December 31, 2022 and 2021.
Related Party Receivables	Related Party Receivables Management estimates the reserve for uncollectibility based on existing economic conditions, the financial conditions of the current and former employees, and the amount and age of past due receivables. Receivables are considered past due if full payment is not received by the contractual due date. Past due amounts are generally written off against the reserve for uncollectibility only after all collection attempts have been exhausted. See Note 8, Short-term Receivables.
Grant Revenue	Grant Revenue Grant revenue is recognized when qualifying costs are incurred and there is reasonable assurance that the conditions of the grant have been met. Cash received from grants in advance of incurring qualifying costs is recorded as unearned grant revenue and recognized as grant revenue when qualifying costs are incurred.
Research and Development	Research and Development Research and development costs are charged to expense when incurred. An allocation of payroll expenses to research and development is made based on a percentage estimate of time spent. The research and development costs include the following: payroll, consulting and contract labor, lab supplies and pharmaceutical preparations, insurance, rent and utilities, and depreciation and amortization.
Patent Costs	Patent Costs The Company expenses all costs as incurred in connection with patent applications (including direct application fees, and the legal and consulting expenses related to making such applications) and such costs are included in general and administrative expenses in the accompanying statements of operations and comprehensive loss.
Leases	Leases The Company adopted ASC 842 effective January 1, 2019 and applied the available practical expedients to the existing lease which expired on June 30, 2022. The Company applied the standard to the current lease agreement in the same manner. The most significant impact upon adoption was the recognition of ROU assets and lease liabilities for operating leases.
Income Taxes	Income Taxes The Company accounts for income taxes under the liability method in accordance with Accounting Standards Codification (“ASC”) 740 “Income Taxes”. Under this method, deferred income tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established if it is more likely than not that all, or some portion, of deferred income tax assets will not be realized. The Company has recorded a full valuation allowance to reduce its net deferred income tax assets to zero. In the event the Company were to determine that it would be able to realize some or all its deferred income tax assets in the future, an adjustment to the deferred income tax asset would increase income in the period such determination was made. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained upon an examination. Any recognized income tax positions would be measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement would be reflected in the period in which the change in judgment occurs. The Company would recognize any corresponding interest and penalties associated with its income tax positions in income tax expense. There were no income taxes, interest or penalties incurred in 2022 or 2021.
Convertible Instruments	Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with ASC Topic 815: Derivatives and Hedging If the instrument is determined to not be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the commitment date fair value to the effective conversion price of the instrument.
Preferred Stock	Preferred Stock The Company applies the accounting standards for distinguishing liabilities from equity when determining the classification and measurement of its preferred stock. Preferred shares subject to mandatory redemption are classified as liability instruments and are measured at fair value. Conditionally redeemable preferred shares (including preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, preferred shares are classified as stockholders’ deficit.
Basic and Diluted Loss Per Common Share	Basic and Diluted Loss Per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of vested common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares December 31, 2022 2021 Warrants 475,000 512,500 Options 3,425,000 3,625,000 Convertible preferred stock 109,839,507 104,557,737 2021 unsecured convertible notes 3,973,871 - 2022 unsecured convertible notes 2,662,523 - Total potentially dilutive shares 120,375,901 108,695,237
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The Company determines the estimated fair value of amounts presented in these consolidated financial statements using available market information and appropriate methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. The estimates presented in the financial statements are not necessarily indicative of the amounts that could be realized in a current exchange between buyer and seller. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts. These fair value estimates were based upon pertinent information available as of December 31, 2022 and 2021. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, restricted cash, receivables, other current assets, accounts payable, unearned grant income, and accrued expenses approximate fair value due to the short-term nature of these instruments. The carrying amounts of our credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 Inputs use directly or indirectly observable inputs. These inputs include quoted prices for similar assets and liabilities in active markets as well as other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 Inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability. In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. Both observable and unobservable inputs may be used to determine the fair value of positions that are classified within the Level 3 category. As a result, the unrealized gains and losses for assets within the Level 3 category may include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in historical company data) inputs. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
Foreign Currency Translation	Foreign Currency Translation The Company’s reporting currency is the United States Dollar. The functional currencies of the Company’s operating subsidiaries are their local currencies (United States Dollar and Australian Dollar). Australian Dollar denominated assets and liabilities of $ 17,373 383,447 22,053 407,851 4,503 85,052 The Company engages in foreign currency denominated transactions with its Australian subsidiary. At the date that the transaction is recognized, each asset, liability, revenue, expense, gain or loss arising from the transaction is measured and recorded in the functional currency of the recording entity using the exchange rate in effect at that date. At each balance sheet date, recorded monetary balances denominated in a currency other than the functional currency are adjusted using the exchange rate at the balance sheet date, with gains or losses recorded in other income or other expense.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and then is recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. The Company computes the fair value of equity-classified warrants and options granted using the Black-Scholes option pricing model. Option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of the Company’s common stock which is determined by reviewing its historical public market closing prices.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In August 2020, FASB issued Accounting Standards Update (“ASU”) No. 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In October 2020, the FASB issued ASU 2020-10 “Codification Improvements” On May 3, 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832),

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares	Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares December 31, 2022 2021 Warrants 475,000 512,500 Options 3,425,000 3,625,000 Convertible preferred stock 109,839,507 104,557,737 2021 unsecured convertible notes 3,973,871 - 2022 unsecured convertible notes 2,662,523 - Total potentially dilutive shares 120,375,901 108,695,237

Other Accrued Expenses (Tables)

Other Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Other Accrued Expenses	The following table summarizes the other accrued expenses at December 31, 2022 and 2021: Schedule of Other Accrued Expenses For the Years Ended December 31, 2022 2021 Accrued payroll and taxes $ 314,160 $ 174,533 Accrued vacation 69,077 42,871 Accrued directors’ fees 1,945,589 1,560,589 Accrued other expenses 75,186 224,493 Total Other Accrued Expenses $ 2,404,012 $ 2,002,486

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	The following summarizes convertible note activity during the years ended December 31, 2022 and 2021: Schedule of Convertible Notes Payable 2017 Notes Amended 2017 Notes 2020 Notes 2021 Notes 2022 Notes Total Balance at January 1, 2021 $ 2,712,000 $ 17,355,000 $ 3,325,000 $ - $ - $ 23,392,000 Issuance - - 1,700,000 1,460,000 - 3,160,000 Conversions (2,712,000 ) (17,355,000 ) (5,025,000 ) - - (25,092,000 ) Balance at December 31, 2021 - - - 1,460,000 - 1,460,000 Issuance - - - 875,000 752,500 1,627,500 Conversions - - - (1,260,000 ) - (1,260,000 ) Balance at December 31, 2022 $ - $ - $ - $ 1,075,000 $ 752,500 $ 1,827,500
Schedule of Conversion of Notes into Preferred Stock	The following summarizes the conversion activity during the year ended December 31, 2021: Schedule of Conversion of Notes into Preferred Stock 2021 Conversions Into Preferred Stock Series D Series D-1 2017 Notes Amended 2017 Notes 2020 Notes Total Principal converted $ 2,712,000 $ 17,355,000 $ 5,025,000 $ 25,092,000 Accrued interest converted 829,222 4,332,286 319,572 5,481,080 Total converted $ 3,541,222 $ 21,687,286 $ 5,344,572 $ 30,573,080 Conversion price $ 0.2862 $ 2.862 $ 2.862 Total shares 12,373,247 7,573,157 1,867,437 21,813,841 Series D-1 Preferred Stock Principal converted $ 1,260,000 Accrued interest converted 101,640 Total converted $ 1,361,640 Conversion price $ 2.862 Total shares 475,766

Stock Incentive Plan and Warr_2

Stock Incentive Plan and Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Option Activity	The following table summarizes option activity during the year ended December 31, 2022 and 2021: Schedule of Option Activity Weighted Average Shares Exercise Price Outstanding and exercisable at January 1, 2021 4,800,000 $ 0.46 Forfeited (1,175,000 ) 0.89 Outstanding and exercisable at December 31, 2021 3,625,000 $ 0.32 Forfeited (200,000 ) 0.86 Outstanding and exercisable at December 31, 2022 3,425,000 $ 0.29
Schedule of Stock Options Outstanding	The following table summarizes information about stock options outstanding at December 31, 2022: Schedule of Stock Options Outstanding Options Outstanding Options Exercisable Outstanding Weighted Average Exercisable Number of Remaining Life Number of Exercise Price Options In Years Options $ 0.12 2,425,000 2.90 2,425,000 $ 0.29 100,000 2.90 100,000 $ 0.67 200,000 0.60 200,000 $ 0.75 550,000 2.90 550,000 $ 0.88 150,000 1.60 150,000 3,425,000 2.75 3,425,000
Schedule of Assumption of Warrants	In applying the Black-Scholes option pricing model to warrants granted, the Company used the following assumptions: Schedule of Assumption of Warrants For the Years Ended December 31, 2022 2021 Contractual terms (years) n/a 3.00 Expected volatility n/a 92 % Risk-free interest rate n/a 0.35 % Expected dividend n/a 0.00 %
Schedule of Warrant Activity	The following table summarizes warrant activity during the year ended December 31, 2022 and 2021: Schedule of Warrant Activity Number of Weighted Average Warrants Exercise Price Outstanding and exercisable at January 1, 2021 87,264,164 $ 0.02 Granted 25,000 0.29 Exercised (18,052,966 ) 0.05 Forfeited (68,723,698 ) 0.05 Outstanding and exercisable at December 31, 2021 512,500 $ 0.92 Forfeited (37,500 ) 0.29 Outstanding and exercisable at December 31, 2022 475,000 $ 0.97
Schedule of Warrants Outstanding	The following table summarizes information about warrants outstanding at December 31, 2022: Schedule of Warrants Outstanding Warrants Outstanding Warrants Exercisable Outstanding Weighted Average Exercisable Number of Remaining Life Number of Exercise Price Warrant In Years Warrants $ 0.290 87,500 0.85 87,500 $ 1.00 18,000 1.39 18,000 $ 1.12 366,000 1.39 366,000 $ 2.00 3,500 1.39 3,500 475,000 1.29 475,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Domestic and Foreign Loss Before Income Taxes	The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2022 and 2021 are as follows: Schedule of Domestic and Foreign Loss Before Income Taxes Years ended December 31 2022 2021 Domestic $ (3,550,182 ) $ (5,454,489 ) Foreign (4,501 ) (85,053 ) Net Pre-Tax Loss $ (3,554,683 ) $ (5,539,542 )
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) consists of the following: Schedule of Income Tax Provision (Benefit) Years ended December 31 2022 2021 Federal: Current $ - $ - Deferred 21.00 % 538,915 295,524 State: Current - - Deferred 5.14 % 131,778 72,262 26.14 % 670,693 367,786 Change in valuation allowance (670,693 ) (367,786 ) Income tax provision (benefit) $ - $ -
Schedule of Statutory Federal Income Tax Rate and Effective Tax Rate	The reconciliations between the statutory federal income tax rate and the Company’s effective tax rate are as follows: Schedule of Statutory Federal Income Tax Rate and Effective Tax Rate Years Ended December 31 2022 2021 Tax benefit at federal statutory rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (5.1 )% (5.1 )% Permanent differences (3.7 )% (0.9 )% Change in valuation allowance (18.6 )% (7.2 )% Prior year true-up 2.3 % 2.4 % Expiration of federal and state net operating loss carryforwards 49.1 % 6.8 % Expiration of warrants and options 1.0 % 3.6 % Conversion of accrued interest to preferred stock 0.00 % 21.4 % Miscellaneous (0.7 )% 0.0 % Effective income tax rate 0.0 % 0.0 %
Schedule of Components of Deferred Income Taxes	The components of the Company’s deferred income taxes are summarized below: Schedule of Components of Deferred Income Taxes December 31 2022 2021 Deferred Tax Assets: Net operating loss carryforwards $ 42,012,057 $ 43,453,746 Research and development credit carryovers 3,229,869 3,049,608 Stock-based compensation 152,813 186,772 Intangible assets 337,558 227,397 Capitalized R&D expenditures 358,897 - Contribution carryovers 10,062 10,062 Accrued liabilities 628,265 505,038 Gross deferred tax assets 46,729,521 47,432,623 Deferred Tax Liabilities: Depreciation (3,915 ) - Prepaid expenses (86,459 ) (82,179 ) Other - (40,604 ) Gross deferred tax liabilities (90,374 ) (122,783 ) Valuation allowance (46,639,147 ) (47,309,840 ) Deferred tax asset, net of valuation allowance $ - $ - Change in valuation allowance $ 670,693 $ 367,786
Schedule of Net Operating Loss	Schedule of Net Operating Loss Year Year of Generated Expiration Amount 2003 2023 $ 1,520,649 2004 2024 3,571,227 2005 2025 5,530,815 2006 2026 7,192,407 2007 2027 10,218,952 2008 2028 7,017,372 2009 2029 9,573,948 2010 2030 10,344,298 2011 2031 11,225,047 2012 2032 11,193,882 2013 2033 10,273,181 2014 2034 9,075,738 2015 2035 17,455,417 2016 2036 19,710,699 2017 2037 11,703,175 2018 N/A 6,255,067 2019 N/A 4,085,063 2020 N/A 4,167,397 2021 N/A 3,167,687 2022 N/A 2,207,092 Total NOLS $ 165,489,113 Year Year of Generated Expiration Amount 2008 2023 $ 7,106,425 2009 2024 9,680,770 2010 2025 10,440,651 2011 2026 11,362,120 2012 2027 11,311,394 2013 2028 10,381,763 2014 2029 9,278,510 2015 2030 18,547,287 2016 2031 20,166,661 2017 2032 12,131,850 2018 2033 6,455,113 2019 2034 4,211,210 2020 2035 4,234,755 2021 2036 3,232,081 2022 2037 2,207,092 Total NOLS $ 140,747,682 Year Generated Year of Expiration Amount 2017 N/A $ 861 2018 N/A 54,101 2019 N/A 13,843 2020 N/A 13,384 2021 N/A 56,351 4,830 Total NOLS $ 143,370

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Schedule of Right-of-use Assets and Liabilities	A summary of the Company’s right-of-use assets and liabilities is as follows: Schedule of Right-of-use Assets and Liabilities For The Years Ended December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows used in operating leases $ 62,944 $ 82,678 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 130,422 $ - Weighted Average Remaining Lease Term Operating leases 2.50 0.50 Weighted Average Discount Rate Operating leases 5.0% 8.0% 8.0 %
Schedule of Future Minimum Payments Under Non-cancellable Lease	Future minimum payments under the non-cancellable lease as of December 31, 2022 were as follows: Schedule of Future Minimum Payments Under Non-cancellable Lease Years Amount 2023 $ 49,311 2024 50,663 2025 25,669 Total future minimum lease payments 125,643 Less: amount representing imputed interest (7,845 ) Total $ 117,798

Liquidity and Going Concern (De

Liquidity and Going Concern (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 1,431,707	$ 3,106,942	$ 97,231
Restricted cash	1,410,102	2,423,958
Working capital deficiency	$ 6,293,198	$ 4,258,679

Schedule of Securities Excluded

Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	120,375,901	108,695,237
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	475,000	512,500
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,425,000	3,625,000
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	109,839,507	104,557,737
2021 Unsecured Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,973,871
2022 Unsecured Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,662,523

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)		12 Months Ended
	Oct. 25, 2021	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash equivalent - treasury bills		$ 0	$ 42,594
Proceeds from grant	$ 2,500,000
Payment to vendors for expense	$ 1,089,898
Insured limits		250,000
Cash in excess FDIC insured amount		1,181,707	2,856,942
Foreign currency assets		17,373	383,447
Foreign currency liabilities		22,053	407,851
Foreign currency translation expense and other income accounts		$ 4,503	$ 85,052

Schedule of Other Accrued Expen

Schedule of Other Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued payroll and taxes	$ 314,160	$ 174,533
Accrued vacation	69,077	42,871
Accrued directors’ fees	1,945,589	1,560,589
Accrued other expenses	75,186	224,493
Total Other Accrued Expenses	$ 2,404,012	$ 2,002,486

Schedule of Convertible Notes P

Schedule of Convertible Notes Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Balance at December 31, 2021	$ 1,460,000	$ 23,392,000
Issuance	1,627,500	3,160,000
Conversions	(1,260,000)	(25,092,000)
Balance at December 31, 2022	1,827,500	1,460,000
2017 Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021		2,712,000
Issuance
Conversions		(2,712,000)
Balance at December 31, 2022
Amended 2017 Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021		17,355,000
Issuance
Conversions		(17,355,000)
Balance at December 31, 2022
2020 Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021		3,325,000
Issuance		1,700,000
Conversions		(5,025,000)
Balance at December 31, 2022
2021 Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	1,460,000
Issuance	875,000	1,460,000
Conversions	(1,260,000)
Balance at December 31, 2022	1,075,000	1,460,000
2022 Note [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021
Issuance	752,500
Conversions
Balance at December 31, 2022	$ 752,500

Schedule of Conversion of Notes

Schedule of Conversion of Notes into Preferred Stock (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Principal converted	$ 1,260,000	$ 25,092,000
Accrued interest converted		5,481,080
Total converted		$ 30,573,080
Total shares		21,813,841
2017 Notes [Member]
Short-Term Debt [Line Items]
Principal converted		$ 2,712,000
Amended 2017 Notes [Member]
Short-Term Debt [Line Items]
Principal converted		17,355,000
Series D Convertible Preferred Stock [Member] | 2017 Notes [Member]
Short-Term Debt [Line Items]
Principal converted		2,712,000
Accrued interest converted		829,222
Total converted		$ 3,541,222
Conversion price		$ 0.2862
Total shares		12,373,247
Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Principal converted	1,260,000
Accrued interest converted	101,640
Total converted	$ 1,361,640
Conversion price	$ 2.862
Total shares	475,766
Series D-1 Convertible Preferred Stock [Member] | Amended 2017 Notes [Member]
Short-Term Debt [Line Items]
Principal converted		$ 17,355,000
Accrued interest converted		4,332,286
Total converted		$ 21,687,286
Conversion price		$ 2.862
Total shares		7,573,157
Series D-1 Convertible Preferred Stock [Member] | 2020 Notes [Member]
Short-Term Debt [Line Items]
Principal converted		$ 5,025,000
Accrued interest converted		319,572
Total converted		$ 5,344,572
Conversion price		$ 2.862
Total shares		1,867,437

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)		12 Months Ended
	Jun. 20, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Aug. 13, 2021	Jun. 17, 2021
Short-Term Debt [Line Items]
Proceeds from notes payable		$ 625,000	$ 2,960,000
Proceeds from related party investor		$ 1,002,500	$ 200,000
Preferred stock, par value		$ 0.001	$ 0.001
Number of shares			21,813,841
Principal converted		$ 1,260,000	$ 25,092,000
Accrued Interest Converted			5,481,080
Aggregate amount			$ 30,573,080
Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Conversion of stock share issued			2,221,450
Number of shares		475,766
Conversion price		$ 2.862
Principal converted		$ 1,260,000
Accrued Interest Converted		101,640
Aggregate amount		1,361,640
2021 Notes [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage			8%
Proceeds from notes payable		2,335,000
Proceeds from related party investor		525,000
Principal converted		$ 1,260,000
2021 Notes [Member] | Investors [Member] | Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Preferred stock price per shares			$ 2.862
Conversion of stock share issued			10
Proceeds from debt financing to convert			$ 20,000,000
2022 Note [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage		8%
Principal converted
2022 Note [Member] | Investors [Member] | Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Preferred stock price per shares		$ 2.862
Conversion of stock share issued		10
2022 Note [Member] | Director [Member]
Short-Term Debt [Line Items]
Proceeds from 2022 Notes		$ 752,500
2022 Note [Member] | Director [Member] | Investor [Member]
Short-Term Debt [Line Items]
Proceeds from related party investor		677,500
2017 Notes [Member]
Short-Term Debt [Line Items]
Principal converted			$ 2,712,000
2017 Notes [Member] | Series D Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Number of shares			12,373,247
Conversion price			$ 0.2862
Principal converted			$ 2,712,000
Accrued Interest Converted			829,222
Aggregate amount			$ 3,541,222
2021 Financing [Member] | First and Final Tranche [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Financing arrangement amount					$ 5,000,000
2022 [Member] | First and Final Tranche [Member] | 2022 Note [Member]
Short-Term Debt [Line Items]
Financing arrangement amount				$ 5,000,000
2017 Financing [Member] | Series D and D1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Preferred stock conversion price			$ 0.2862
2017 Financing [Member] | Series D Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Preferred stock, par value						$ 0.001
2017 Financing [Member] | Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Preferred stock, par value						$ 0.001
2017 Notes [Member] | Series D and D1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Conversion of stock share issued		10
2017 Notes [Member] | Series D and D1 Convertible Preferred Stock [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Original conversion price		$ 0.2862
2017 Notes [Member] | Series D and D1 Convertible Preferred Stock [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Amended conversion price		$ 2.862
Non Amended 2017 Financing [Mmber] | 2017 Notes [Member]
Short-Term Debt [Line Items]
Aggregate outstanding principal and interest	$ 3,541,222
Non Amended 2017 Financing [Mmber] | 2017 Notes [Member] | Series D Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Number of shares	12,373,247
Conversion price	$ 0.2862
Amended 2017 Financing [Member] | 2017 Notes [Member]
Short-Term Debt [Line Items]
Conversion of outstanding principal and interest	$ 27,031,858
Amended 2017 Financing [Member] | 2017 Notes [Member] | Series D-1 Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Number of shares	9,440,594
Conversion price	$ 2.862

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)		12 Months Ended
	Apr. 20, 2020	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Gain on forgiveness of PPP loan			$ 63,094
Note payable		$ 239,394	238,452
Paycheck Protection Program [Member] | CARES Act [Member]
Short-Term Debt [Line Items]
Loan	$ 62,500
Debt description	The PPP provides for loans to qualifying businesses for amounts of up to 2.5 times certain of the borrower’s average monthly payroll expenses.
Gain on forgiveness of PPP loan			62,500
Gain on forgiveness of PPP loan interest			$ 594

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Director fees	$ 385,000	$ 385,000
Accrued directors fees	1,945,589	1,560,589
Mr Bruce Horowitz [Member]
Related Party Transaction [Line Items]
Professional fees	169,600	169,600
Accrued directors fees	356,250	281,250
Mr Bruce Horowitz [Member] | Director [Member]
Related Party Transaction [Line Items]
Director fees	75,000	75,000
Mr Bruce Horowitz [Member] | Director [Member] | Capital Strategists [Member]
Related Party Transaction [Line Items]
Professional fees	$ 212,000	$ 127,200

Short-term Receivables (Details

Short-term Receivables (Details Narrative) - Peter Culpepper [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Receivables	$ 2,100,000
Reserve established	$ 2,100,000	$ 2,100,000

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)			3 Months Ended	12 Months Ended
	Jun. 20, 2021	Aug. 25, 2016	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 30, 2022
Class of Stock [Line Items]
Common stock, shares authorized			1,000,000,000	1,000,000,000	1,000,000,000
Common stock, par value			$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized			25,000,000	25,000,000	25,000,000
Preferred stock, par value			$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares Undesignated			1,385,000	1,385,000
Stated value					$ 2,500
Dividends					1,000
Consideration				$ 150,000
Conversion value					30,573,080
Accrued interest					$ 5,481,080
Common Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares converted					2,221,450
Common shares issued on conversion of stock					65,666
Conversion of stock					$ 3,500
Issuance of shares					18,052,966
Consideration
Issuance of stock for service, shares				50,000	300,000
Issuance of stock for service, value				$ 3,025	$ 23,199
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			12,374,000	12,374,000	12,374,000
Issuance of shares			12,373,247	12,373,247	12,373,247
Series D-1 Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			11,241,000	11,241,000	11,241,000
Common shares issued on conversion of stock					2,221,450
Issuance of shares			9,746,626	9,746,626	9,218,449
Conversion value				$ 1,361,640
Accrued interest				$ 101,640
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value		$ 0.001
Preferred stock, Stated value		$ 25
Preferred stock, dividend percentage		8%
Conversion price		$ 0.0533
Preferred stock, shares converted					100
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					12,374,000
Conversion price	$ 0.2862
Issuance of shares	12,373,247
Issue price per share			$ 0.2862	$ 0.2862
Voting rights, description				Each share of Series D Preferred Stock carries the right to one vote per share.
Series D-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					9,441,000	11,241,000
Conversion price	$ 2.862
Issuance of shares			475,766
Issuance of shares	9,440,594
Shares on conversion					222,145
Conversion value			$ 1,260,000
Accrued interest			$ 101,640
Issue price per share			$ 2.862	$ 2.862
Voting rights, description				Each share of Series D-1 Preferred Stock carries the right to ten votes per share.
Restricted Series D-1 Preferred Stock [Member] | Investor [Member]
Class of Stock [Line Items]
Issuance of shares					52,411
Consideration					$ 150,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Common shares issued on conversion of stock					65,666

Schedule of Option Activity (De

Schedule of Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of options outstanding and exercisable, ending balance	3,625,000	4,800,000
Weighted average exercise price outstanding and exercisable, ending balance	$ 0.32	$ 0.46
Stock options, forfeited	(200,000)	(1,175,000)
Weighted average exercise price, forfeited	$ 0.86	$ 0.89
Number of options outstanding and exercisable, ending balance	3,425,000	3,625,000
Weighted average exercise price outstanding and exercisable, ending balance	$ 0.29	$ 0.32

Schedule of Stock Options Outst

Schedule of Stock Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	3,425,000
Weighted Average Remaining Contractual Life	2 years 9 months
Number Exercisable	3,425,000
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 0.12
Number Outstanding	2,425,000
Weighted Average Remaining Contractual Life	2 years 10 months 24 days
Number Exercisable	2,425,000
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 0.29
Number Outstanding	100,000
Weighted Average Remaining Contractual Life	2 years 10 months 24 days
Number Exercisable	100,000
Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 0.67
Number Outstanding	200,000
Weighted Average Remaining Contractual Life	7 months 6 days
Number Exercisable	200,000
Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 0.75
Number Outstanding	550,000
Weighted Average Remaining Contractual Life	2 years 10 months 24 days
Number Exercisable	550,000
Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 0.88
Number Outstanding	150,000
Weighted Average Remaining Contractual Life	1 year 7 months 6 days
Number Exercisable	150,000

Schedule of Assumption of Warra

Schedule of Assumption of Warrants (Details)	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Term	3 years
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants outstanding, measurement input	92
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants outstanding, measurement input	0.35
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants outstanding, measurement input	0

Schedule of Warrant Activity (D

Schedule of Warrant Activity (Details) - $ / shares		12 Months Ended
	Aug. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Warrants outstanding and exercisable, ending balance		512,500	87,264,164
Weighted average exercise price outstanding and exercisable, ending balance		$ 0.92	$ 0.02
Warrants, granted			25,000
Weighted average exercise price, granted			$ 0.29
Warrants, exercised			(18,052,966)
Weighted average exercise price, exercised			$ 0.05
Warrants, forfeited	(68,723,698)	(37,500)	(68,723,698)
Weighted average exercise price, forfeited		$ 0.29	$ 0.05
Warrants outstanding and exercisable, ending balance		475,000	512,500
Weighted average exercise price outstanding and exercisable, ending balance		$ 0.97	$ 0.92

Schedule of Warrants Outstandin

Schedule of Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding and exercisable, ending balance	475,000
Weighted average remaining contractual life, warrants exercisable	1 year 3 months 14 days
Number of warrants, exercisable	475,000
Warrant [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price		$ 0.053
Warrant [Member] | Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 0.290
Warrants outstanding and exercisable, ending balance	87,500
Weighted average remaining contractual life, warrants exercisable	10 months 6 days
Number of warrants, exercisable	87,500
Warrant [Member] | Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 1
Warrants outstanding and exercisable, ending balance	18,000
Weighted average remaining contractual life, warrants exercisable	1 year 4 months 20 days
Number of warrants, exercisable	18,000
Warrant [Member] | Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 1.12
Warrants outstanding and exercisable, ending balance	366,000
Weighted average remaining contractual life, warrants exercisable	1 year 4 months 20 days
Number of warrants, exercisable	366,000
Warrant [Member] | Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 2
Warrants outstanding and exercisable, ending balance	3,500
Weighted average remaining contractual life, warrants exercisable	1 year 4 months 20 days
Number of warrants, exercisable	3,500

Stock Incentive Plan and Warr_3

Stock Incentive Plan and Warrants (Details Narrative) - USD ($)		12 Months Ended
	Aug. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Intrinsic value		$ 0
Warrants expired	68,723,698	37,500	68,723,698
Warrants Exercised			18,052,966
Cash proceeds			$ 962,223
Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Ecercise price			$ 0.28620
Aggregate shares			25,000
Aggregate fair value			$ 488
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Exercised			18,052,966
Ecercise price			$ 0.053
Cash proceeds			$ 962,223
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of shares			18,052,966
2017 Equity Compensation Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of available for issuance		16,587,500
2017 Equity Compensation Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common stock issuable		20,000,000
Stock options period		10 years

Schedule of Domestic and Foreig

Schedule of Domestic and Foreign Loss Before Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic	$ (3,550,182)	$ (5,454,489)
Foreign	(4,501)	(85,053)
Net Pre-Tax Loss	$ (3,554,683)	$ (5,539,542)

Schedule of Income Tax Provisio

Schedule of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal: Current
Federal: Deferred tax rate	21%	21%
Federal: Deferred	$ 538,915	$ 295,524
State and local: Current
State and local: Deferred tax rate	5.14%
State and local: Deferred	$ 131,778	72,262
Effective deferred tax rate	26.14%
Current income tax expense (benefit)	$ 670,693	367,786
Change in valuation allowance	(670,693)	(367,786)
Income tax provision (benefit)

Schedule of Statutory Federal I

Schedule of Statutory Federal Income Tax Rate and Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	(5.10%)	(5.10%)
Permanent differences	(3.70%)	(0.90%)
Change in valuation allowance	(18.60%)	(7.20%)
Prior year true-up	2.30%	2.40%
Expiration of federal and state net operating loss carryforwards	49.10%	6.80%
Expiration of warrants and options	1%	3.60%
Conversion of accrued interest to preferred stock	0%	21.40%
Miscellaneous	(0.70%)	0%
Effective income tax rate	0%	0%

Schedule of Components of Defer

Schedule of Components of Deferred Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets:
Net operating loss carryforwards	$ 42,012,057	$ 43,453,746
Research and development credit carryovers	3,229,869	3,049,608
Stock-based compensation	152,813	186,772
Intangible assets	337,558	227,397
Capitalized R&D expenditures	358,897
Contribution carryovers	10,062	10,062
Accrued liabilities	628,265	505,038
Gross deferred tax assets	46,729,521	47,432,623
Deferred Tax Liabilities:
Depreciation	(3,915)
Prepaid expenses	(86,459)	(82,179)
Other		(40,604)
Gross deferred tax liabilities	(90,374)	(122,783)
Valuation allowance	(46,639,147)	(47,309,840)
Deferred tax asset, net of valuation allowance
Change in valuation allowance	$ 670,693	$ 367,786

Schedule of Net Operating Loss

Schedule of Net Operating Loss (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Amount	$ 19,900,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 165,489,113
Federal [Member] | 2003 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2023
Amount	$ 1,520,649
Federal [Member] | 2004 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2024
Amount	$ 3,571,227
Federal [Member] | 2005 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2025
Amount	$ 5,530,815
Federal [Member] | 2006 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2026
Amount	$ 7,192,407
Federal [Member] | 2007 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2027
Amount	$ 10,218,952
Federal [Member] | 2008 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2028
Amount	$ 7,017,372
Federal [Member] | 2009 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2029
Amount	$ 9,573,948
Federal [Member] | 2010 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2030
Amount	$ 10,344,298
Federal [Member] | 2011 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2031
Amount	$ 11,225,047
Federal [Member] | 2012 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2032
Amount	$ 11,193,882
Federal [Member] | 2013 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2033
Amount	$ 10,273,181
Federal [Member] | 2014 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2034
Amount	$ 9,075,738
Federal [Member] | 2015 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2035
Amount	$ 17,455,417
Federal [Member] | 2016 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2036
Amount	$ 19,710,699
Federal [Member] | 2017 [Member]
Operating Loss Carryforwards [Line Items]
Year Expired	2037
Amount	$ 11,703,175
Federal [Member] | 2018 [Member]
Operating Loss Carryforwards [Line Items]
Amount	6,255,067
Federal [Member] | 2019 [Member]
Operating Loss Carryforwards [Line Items]
Amount	4,085,063
Federal [Member] | 2020 [Member]
Operating Loss Carryforwards [Line Items]
Amount	4,167,397
Federal [Member] | 2021 [Member]
Operating Loss Carryforwards [Line Items]
Amount	3,167,687
Federal [Member] | 2022 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 2,207,092

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Amount	$ 19,900,000
Income tax examination, description	the U.S. federal and Tennessee tax years open to examination are 2019 through 2022. The Australia income tax return remains open to examination for 2020 through 2022.
Federal [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 165,489,113
Federal [Member] | Between 2023 and 2037 [Member]
Operating Loss Carryforwards [Line Items]
Amount	145,600,000
Federal [Member] | 2008 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 7,017,372
Year expired	2028
Federal [Member] | 2009 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 9,573,948
Year expired	2029
Federal [Member] | 2010 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 10,344,298
Year expired	2030
Federal [Member] | 2011 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 11,225,047
Year expired	2031
Federal [Member] | 2012 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 11,193,882
Year expired	2032
Federal [Member] | 2013 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 10,273,181
Year expired	2033
Federal [Member] | 2014 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 9,075,738
Year expired	2034
Federal [Member] | 2015 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 17,455,417
Year expired	2035
Federal [Member] | 2016 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 19,710,699
Year expired	2036
Federal [Member] | 2017 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 11,703,175
Year expired	2037
Federal [Member] | 2018 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 6,255,067
Federal [Member] | 2019 [Member]
Operating Loss Carryforwards [Line Items]
Amount	4,085,063
Federal [Member] | 2020 [Member]
Operating Loss Carryforwards [Line Items]
Amount	4,167,397
Federal [Member] | 2021 [Member]
Operating Loss Carryforwards [Line Items]
Amount	3,167,687
Federal [Member] | 2022 [Member]
Operating Loss Carryforwards [Line Items]
Amount	2,207,092
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Amount	140,747,682
State and Local Jurisdiction [Member] | Between 2023 and 2037 [Member]
Operating Loss Carryforwards [Line Items]
Amount	140,700,000
State and Local Jurisdiction [Member] | 2008 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 7,106,425
Year expired	2023
State and Local Jurisdiction [Member] | 2009 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 9,680,770
Year expired	2024
State and Local Jurisdiction [Member] | 2010 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 10,440,651
Year expired	2025
State and Local Jurisdiction [Member] | 2011 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 11,362,120
Year expired	2026
State and Local Jurisdiction [Member] | 2012 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 11,311,394
Year expired	2027
State and Local Jurisdiction [Member] | 2013 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 10,381,763
Year expired	2028
State and Local Jurisdiction [Member] | 2014 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 9,278,510
Year expired	2029
State and Local Jurisdiction [Member] | 2015 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 18,547,287
Year expired	2030
State and Local Jurisdiction [Member] | 2016 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 20,166,661
Year expired	2031
State and Local Jurisdiction [Member] | 2017 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 12,131,850
Year expired	2032
State and Local Jurisdiction [Member] | 2018 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 6,455,113
Year expired	2033
State and Local Jurisdiction [Member] | 2019 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 4,211,210
Year expired	2034
State and Local Jurisdiction [Member] | 2020 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 4,234,755
Year expired	2035
State and Local Jurisdiction [Member] | 2021 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 3,232,081
Year expired	2036
State and Local Jurisdiction [Member] | 2022 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 2,207,092
Year expired	2037
Australian [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 143,370
Australian [Member] | 2017 [Member]
Operating Loss Carryforwards [Line Items]
Amount	861
Australian [Member] | 2018 [Member]
Operating Loss Carryforwards [Line Items]
Amount	54,101
Australian [Member] | 2019 [Member]
Operating Loss Carryforwards [Line Items]
Amount	13,843
Australian [Member] | 2020 [Member]
Operating Loss Carryforwards [Line Items]
Amount	13,384
Australian [Member] | 2021 [Member]
Operating Loss Carryforwards [Line Items]
Amount	56,351
Australian [Member] | 2022 [Member]
Operating Loss Carryforwards [Line Items]
Amount	$ 4,830

Schedule of Right-of-use Assets

Schedule of Right-of-use Assets and Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows used in operating leases	$ 62,944	$ 82,678
Right-of-use assets obtained in exchange for lease obligations: Operating leases	$ 130,422
Weighted Average Remaining Lease Term: Operating leases	2 years 6 months	6 months
Weighted Average Discount Rate: Operating leases		8%
Minimum [Member]
Weighted Average Discount Rate: Operating leases	5%
Maximum [Member]
Weighted Average Discount Rate: Operating leases	8%

Schedule of Future Minimum Paym

Schedule of Future Minimum Payments Under Non-cancellable Lease (Details)	Dec. 31, 2022 USD ($)
Leases
2023	$ 49,311
2024	50,663
2025	25,669
Total future minimum lease payments	125,643
Less: amount representing imputed interest	(7,845)
Total	$ 117,798

Leases (Details Narrative)

Leases (Details Narrative)		6 Months Ended	12 Months Ended
	Jun. 18, 2022 USD ($) ft²	Jun. 30, 2022 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Research and Development Expense [Member]
Operating lease, expense			$ 42,044	$ 57,697
General and Administrative Expense [Member]
Operating lease, expense			21,022	28,848
Property Subject to Operating Lease [Member]
Operating lease, expense			$ 63,066	$ 86,545
Knoxville, Tennessee [Member]
Area of land | ft²	2,700	4,500
Lessee, operating lease, term of contract	3 years	5 years
Rent expenses per month		$ 6,100
Knoxville, Tennessee [Member] | Minimum [Member]
Rent expenses per month	$ 4,053
Knoxville, Tennessee [Member] | Maximum [Member]
Rent expenses per month	$ 4,278

401(K) Profit Sharing Plan (Det

401(K) Profit Sharing Plan (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Contributions to 401(K) Profit Sharing Plan	$ 0	$ 0

Grants (Details Narrative)

Grants (Details Narrative) - USD ($)		12 Months Ended
	Oct. 25, 2021	Dec. 31, 2022	Dec. 31, 2021
Grants
Proceeds from grant	$ 2,500,000
Deferred revenue current		$ 1,510,958	$ 2,500,000
Revenue		$ 989,042

License Transactions (Details N

License Transactions (Details Narrative)	12 Months Ended
	Dec. 31, 2022
License Transactions
License transaction description	the Company paid $5,000 for the option that expires on May 31, 2023; agreed to pay up to $10,000 of new UM patent expenses for this IP during the period of the option and up to $25,000 of past UM patent expenses for this IP; and entered into a sponsored research agreement with UM on September 16, 2022 to study the combination of OBC’s PDAT and TOP PV-305, a formulation of the Company’s pharmaceutical-grade RBS, for the treatment of infectious keratitis.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	3 Months Ended
	Mar. 29, 2023 USD ($) shares
2021 Notes [Member] | Series D-1 Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Number of shares issued | shares	18,872
Director [Member] | 2022 Note [Member]
Subsequent Event [Line Items]
Proceeeds from loan | $	$ 600,000