Adhera Therapeutics (ATRX) S-1 2 Dec 22 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2022
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	ADHERA THERAPEUTICS, INC.
Entity Central Index Key	0000737207
Entity Tax Identification Number	11-2658569
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Adhera Therapeutics, Inc.
Entity Address, Address Line Two	8000 Innovation Parkway
Entity Address, City or Town	Baton Rouge
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70820
City Area Code	(919)
Local Phone Number	518-3748
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Adhera Therapeutics, Inc.
Entity Address, Address Line Two	8000 Innovation Parkway
Entity Address, City or Town	Baton Rouge
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70820
City Area Code	919
Local Phone Number	518-3748
Contact Personnel Name	Zahed Subhan

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 133,000	$ 76,000	$ 1,000
Prepaid expenses	123,000	120,000
Total current assets	256,000	196,000	1,000
Total assets	256,000	196,000	1,000
Current liabilities
Accounts payable	2,312,000	2,309,000	2,257,000
Due to related parties	5,000	46,000	4,000
Accrued expenses	4,041,000	3,110,000	2,112,000
Accrued dividends	453,000	5,477,000	4,083,000
Term loans	6,870,000	5,677,000	5,677,000
Convertible notes payable, net	1,122,000	986,000	641,000
Derivative liabilities	7,260,000	7,697,000
Total current liabilities	22,063,000	25,302,000	14,774,000
Total liabilities	22,063,000	25,302,000	14,774,000
Commitments and contingencies (Note 9)
Stockholders’ deficit
Preferred stock, value
Common stock value	18,000	5,000	3,000
Additional paid-in capital	33,547,000	27,906,000	29,836,000
Accumulated deficit	(55,370,000)	(53,017,000)	(44,612,000)
Treasury stock (5,954 shares)	(2,000)
Total stockholders’ deficit	(21,807,000)	(25,106,000)	(14,773,000)
Total liabilities and stockholders’ deficit	256,000	196,000	1,000
Series C Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, value
Series D Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, value
Series E Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, value
Series F Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, value
Series G Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000	100,000
Common stock, par value	$ 0.006	$ 0.006	$ 0.006
Common stock, shares authorized	180,000,000	180,000,000	180,000,000
Common stock, shares issued	3,160,877	853,946	560,140
Common stock, shares outstanding	3,160,877	853,946	560,140
Treasury stock, shares	5,954	5,954
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,200	1,200	1,200
Preferred stock, shares issued	100	100	100
Preferred stock, shares outstanding	100	100	100
Preferred stock, liquidation preference value	$ 510,000	$ 510,000	$ 510,000
Series D Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	220	220	220
Preferred stock, shares issued	40	40	40
Preferred stock, shares outstanding	40	40	40
Preferred stock, liquidation preference value	$ 12,000	$ 12,000	$ 12,000
Series E Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	3,500	3,500	3,500
Preferred stock, shares issued	267	3,326	3,458
Preferred stock, shares outstanding	267	3,326	3,458
Preferred stock, liquidation preference value	$ 1,788,319	$ 21,618,999	$ 21,618,999
Series F Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,200	2,200	2,200
Preferred stock, shares issued	0	358	361
Preferred stock, shares outstanding	0	358	361
Preferred stock, liquidation preference value		$ 2,277,509	$ 2,277,509
Series G Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	6,000	6,000	6,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Preferred stock, liquidation preference value	$ 5,000	$ 5,000	$ 5,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating expenses
Sales and marketing				$ 17	$ 17	$ 839
General and administrative	548	232	1,257	454	657	1,198
Total operating expenses	548	232	1,257	471	674	2,037
Loss from operations	(548)	(232)	(1,257)	(471)	(674)	(2,037)
Other income (expense)
Interest expense	(317)	(261)	(989)	(749)	(1,035)	(935)
Other income						45
Initial and change in the fair value of derivative liabilities	(254)	(2,968)	1,425	(3,055)	(4,103)
Gain (loss) on extinguishment of debt	92	(177)	307	(177)	(141)
Amortization of debt discount	(777)	(101)	(1,265)	(230)	(398)	(839)
Total other expense, net	(1,256)	(3,507)	(522)	(4,211)	(5,677)	(1,729)
Loss before provision for income taxes					(6,351)	(3,766)
Provision for income taxes
Net loss	(1,804)	(3,739)	(1,779)	(4,682)	(6,351)	(3,766)
Accrued and deemed dividends	(8)	(406)	(574)	(1,679)	(2,054)	(1,540)
Net Loss Applicable to Common Stockholders	$ (1,812)	$ (4,145)	$ (2,353)	$ (6,361)	$ (8,405)	$ (5,306)
Net loss per share – Common Stockholders - basic and diluted	$ (0.57)	$ (6.38)	$ (1.16)	$ (10.83)	$ (12.84)	$ (9.67)
Weighted average shares outstanding - basic and diluted	3,160,877	649,321	2,019,953	587,117	654,700	548,514

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($) $ in Thousands	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Preferred Stock [Member] Series E Preferred Stock [Member]	Preferred Stock [Member] Series F Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total	Treasury Stock [Member]
Beginning balance, value at Dec. 31, 2019					$ 3	$ 29,439	$ (39,327)	$ (9,887)
Beginning balance, shares at Dec. 31, 2019	100	40	3,478	361	547,981
Accrued dividend							(1,540)	(1,540)
Issuance of warrants and common stock with convertible notes						294		294
Issuance of warrants and common stock with convertible notes, shares
Issuance of common stock for Series E conversion							21	23
Issuance of common stock for Series E conversion, shares			(20)		12,159
Share based compensation						8		8
Beneficial conversion feature convertible notes						95		95
Net loss							(3,766)	(3,766)
Ending balance, shares at Dec. 31, 2020	100	40	3,458	361	560,140
Ending balance, value at Dec. 31, 2020					$ 3	29,836	(44,612)	(14,773)
Accrued dividend						505	(882)	(377)
Beneficial conversion feature convertible notes						19		19
Net loss							(428)	(428)
Issuance of common stock with term loan						26		26
Issuance of common stock with term loan, shares					25,900
Issuance of warrants with convertible notes						28		28
Ending balance, shares at Mar. 31, 2021	100	40	3,458	361	586,040
Ending balance, value at Mar. 31, 2021					$ 3	30,414	(45,922)	(15,505)
Beginning balance, value at Dec. 31, 2020					$ 3	29,836	(44,612)	(14,773)
Beginning balance, shares at Dec. 31, 2020	100	40	3,458	361	560,140
Net loss								(4,682)
Conversion of Series E Preferred to common stock								4
Ending balance, shares at Sep. 30, 2021	100	40	3,400	361	728,778
Ending balance, value at Sep. 30, 2021					$ 4	30,749	(50,973)	(20,239)
Beginning balance, value at Dec. 31, 2020					$ 3	29,836	(44,612)	(14,773)
Beginning balance, shares at Dec. 31, 2020	100	40	3,458	361	560,140
Issuance of warrants and common stock with convertible notes						320		320
Issuance of warrants and common stock with convertible notes, shares					35,767
Issuance of common stock for Series E conversion					$ 1	115		116
Issuance of common stock for Series E conversion, shares			(132)		77,551
Net loss							(6,351)	(6,351)
Accrued and deemed dividend						541	(2,054)	(1,513)
Reclassification of derivative from equity						(3,462)		(3,462)
Issuance of common stock for cashless exercise of warrants
Issuance of common stock for cashless exercise of warrants, shares					10,341
Issuance of common stock with term loan					$ 1	553		554
Issuance of common stock with term loan, shares					168,294
Issuance of common stock for Series F conversion						3		3
Issuance of common stock for Series F conversion, shares				(3)	1,853
Ending balance, shares at Dec. 31, 2021	100	40	3,326	358	853,946
Ending balance, value at Dec. 31, 2021					$ 5	27,906	(53,017)	(25,106)
Beginning balance, value at Mar. 31, 2021					$ 3	30,414	(45,922)	(15,505)
Beginning balance, shares at Mar. 31, 2021	100	40	3,458	361	586,040
Issuance of common stock for Series E conversion						10		10
Issuance of common stock for Series E conversion, shares			(8)		5,051
Net loss							(514)	(514)
Issuance of common stock for cashless exercise of warrants
Issuance of common stock for cashless exercise of warrants, shares					2,679
Issuance of warrants with convertible notes						69		69
Accrued and deemed dividend						11	(392)	(381)
Accrued and deemed dividend						(11)	392	381
Ending balance, shares at Jun. 30, 2021	100	40	3,450	361	593,770
Ending balance, value at Jun. 30, 2021					$ 3	30,504	(46,828)	(16,340)
Issuance of common stock for Series E conversion, shares			(50)
Net loss							(3,739)	(3,739)
Reclassification of derivative from equity						21		21
Issuance of common stock with term loan					$ 1	84		85
Issuance of common stock with term loan, shares					85,000
Accrued and deemed dividend						(25)	406	(381)
Accrued and deemed dividend						25	(406)	381
Issuance of common stock with convertible notes						157		157
Issuance of common stock with convertible notes, shares					25,008
Conversion of Series E Preferred to common stock
Conversion of Series E Preferred to common stock, shares					25,000
Ending balance, shares at Sep. 30, 2021	100	40	3,400	361	728,778
Ending balance, value at Sep. 30, 2021					$ 4	30,749	(50,973)	(20,239)
Beginning balance, value at Dec. 31, 2021					$ 5	27,906	(53,017)	(25,106)
Beginning balance, shares at Dec. 31, 2021	100	40	3,326	358	853,946
Accrued dividend							(364)	(364)
Net loss							(74)	(74)
Issuance of common stock with term loan						28		28
Issuance of common stock with term loan, shares					12,721
Issuance of common stock with convertible notes						18		18
Issuance of common stock with convertible notes, shares					12,500
Ending balance, shares at Mar. 31, 2022	100	40	3,326	358	879,167
Ending balance, value at Mar. 31, 2022					$ 5	27,952	(53,455)	(25,498)
Beginning balance, value at Dec. 31, 2021					$ 5	27,906	(53,017)	(25,106)
Beginning balance, shares at Dec. 31, 2021	100	40	3,326	358	853,946
Net loss								$ (1,779)
Issuance of common stock with term loan, shares								133,284
Conversion of Series E Preferred to common stock								$ 5,056
Ending balance, shares at Sep. 30, 2022	100	40	267		3,160,877
Ending balance, value at Sep. 30, 2022					$ 18	33,547	(55,370)	(21,807)	(2)
Beginning balance, value at Mar. 31, 2022					$ 5	27,952	(53,455)	(25,498)
Beginning balance, shares at Mar. 31, 2022	100	40	3,326	358	879,167
Accrued dividend							(202)	(202)
Net loss							99	99
Issuance of common stock with term loan						11		11
Issuance of common stock with term loan, shares					19,231
Conversion of Series E Preferred to common stock					$ 12	5,044		5,056
Conversion of Series E Preferred to common stock, shares			(3,059)		2,035,306
Conversion of Series F Preferred to common stock					$ 1	540		541
Conversion of Series F Preferred to common stock, shares				(358)	233,127
Repurchase of common stock								(2)	(2)
Repurchase of common stock, shares					(5,954)
Ending balance, shares at Jun. 30, 2022	100	40	267		3,160,877
Ending balance, value at Jun. 30, 2022					$ 18	33,547	(53,558)	(19,995)	(2)
Accrued dividend							(8)	(8)
Net loss							(1,804)	(1,804)
Ending balance, shares at Sep. 30, 2022	100	40	267		3,160,877
Ending balance, value at Sep. 30, 2022					$ 18	$ 33,547	$ (55,370)	$ (21,807)	$ (2)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash Flows Used in Operating Activities:
Net loss	$ (1,804,000)	$ (3,739,000)	$ (1,779,000)	$ (4,682,000)	$ (6,351,000)	$ (3,766,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Share based compensation	0	0	0	0		8,000
Amortization of debt discount and fees			1,265,000	230,000	398,000	839,000
Accrued interest expense	317,000	261,000	989,000	749,000	1,035,000	935,000
Derivative income (expense)			(1,425,000)	3,055,000	4,103,000
(Gain) Loss on debt extinguishment	(92,000)	177,000	(307,000)	177,000	141,000
Changes in operating assets and liabilities:
Prepaid expenses			(3,000)		(120,000)	370,000
Accounts payable			(38,000)	30,000	94,000	854,000
Accrued expenses			36,000	72,000	36,000	172,000
Net Cash Used in Operating Activities			(1,262,000)	(369,000)	(664,000)	(588,000)
Cash Flows Provided by Financing Activities:
Proceeds from notes payable and convertible notes, net of original issue discounts			2,200,000	591,000	840,000	653,000
Notes payable and convertible notes issuance costs			(328,000)	(72,000)	(101,000)	(114,000)
Repurchase of common stock			(2,000)
Repayment of principal and interest on notes payable			(551,000)
Net Cash Provided by Financing Activities			1,319,000	519,000	739,000	539,000
Net increase in cash			57,000	150,000	75,000	(49,000)
Cash – Beginning of Period			76,000	1,000	1,000	50,000
Cash - End of Period	$ 133,000	1,514,000	133,000	1,514,000	76,000	1,000
Supplementary Cash Flow Information:
Cash paid for interest			94,000
Cash paid for taxes
Non-cash Investing and Financing Activities:
Issuance of common stock for conversion of Series E Preferred					116,000	23,000
Issuance of common stock for conversion of Series F Preferred					3,000
Debt discounts for issuance costs, warrants and derivatives			10,000		320,000	294,000
Issuance of common stock for conversion of convertible notes			28,000	111,000	554,000
Reclassification of derivative liability					3,462,000
Accrued and deemed dividends			574,000	1,679,000	2,054,000	1,540,000
Beneficial conversion feature						$ 95,000
Conversion of Series E Preferred stock to common stock			5,056,000	4,000
Conversion of Series F Preferred stock to common stock			541,000
Issuance of common stock and warrants with convertible notes			20,000	473,000
Cashless exercise of warrants				$ 4,000

Organization and Business Opera

Organization and Business Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Operations	Note 1 – Organization and Business Operations Adhera Therapeutics, Inc. and its wholly-owned subsidiaries, MDRNA Research, Inc. (“MDRNA”), Cequent Pharmaceuticals, Inc. (“Cequent”), Atossa Healthcare, Inc. (“Atossa”), and IThenaPharma, Inc. (“IThena”) (collectively “Adhera,” or the “Company”), is an emerging specialty biotech company that, to the extent that resources and opportunities become available, is focused on drug development and commercialization of “small molecule” drugs to treat Parkinson’s disease (PD) and Type 1 diabetes. On July 28, 2021, we as licensee and Melior Pharmaceuticals II, LLC (“Melior II”) entered into an exclusive license agreement for the development, commercialization and exclusive license of MLR-1019. MLR-1019 is being developed as a new class of therapeutic and is, to the best of our knowledge, the only drug candidate today to address both movement and non-movement aspects of PD. Under the Agreement, we were granted an exclusive license to use the Melior II Patents and know-how to develop products in consideration for cash payments upon meeting certain performance milestones as well as a royalty of 5% of gross sales. On August 20, 2021, we as licensee entered into an exclusive license agreement with Melior Pharmaceuticals I, Inc. (“Melior I”) for the development, commercialization and exclusive license of MLR-1023. MLR-1023 is being developed as a novel therapeutic for Type 1 diabetes. On October 20, 2021, we as licensee expanded the exclusive licensing agreement with Melior I to include two additional clinical indications for Non-Alcoholic Steatohepatitis (NASH) and pulmonary inflammation. To the extent that resources have been available, the Company has continued to work with its advisors in an effort to restructure our company and to identify additional strategic transactions to enhance the value of our company as such opportunities arise, including potential transactions and capital raising initiatives, as well as business combination transactions with operating companies. There can be no assurance that the Company will be successful at identifying any such transactions, that it will continue to have sufficient resources to actively attempt to identify such transactions, or that such transactions will be available upon terms acceptable to us or at all. If the Company does not complete any significant strategic transactions, or raise substantial additional capital, in the near future, it is likely that the Company will discontinue all operations and seek bankruptcy protection. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited)	Note 1 – Organization and Business Operations Adhera Therapeutics, Inc. and its wholly-owned subsidiaries, MDRNA Research, Inc. (“MDRNA”), Cequent Pharmaceuticals, Inc. (“Cequent”), Atossa Healthcare, Inc. (“Atossa”), and IThenaPharma, Inc. (“IThena”) (collectively “Adhera,” or the “Company”), is an emerging specialty biotech company that, to the extent that resources and opportunities become available, is strategically evaluating its focus including a return to a drug discovery and development company. On July 28, 2021, we as licensee and Melior Pharmaceuticals II, LLC entered into an exclusive license agreement for the development, commercialization and exclusive license of MLR-1019. MLR-1019 is being developed as a new class of therapeutic for Parkinson’s disease (PD) and is, to the best of our knowledge, the only drug candidate today to address both movement and non-movement aspects of PD. Under the Agreement, we were granted an exclusive license to use the MP Patents and know-how to develop products in consideration for cash payments upon meeting certain performance milestones as well as a royalty of 5% of gross sales. On August 20, 2021, we as licensee entered into an exclusive license agreement with Melior Pharmaceuticals I, Inc. for the development, commercialization and exclusive license of MLR-1023. MLR-1023 is being developed as a novel therapeutic for Type 1 diabetes. On October 20, 2021, we as licensee expanded the exclusive licensing agreement with Melior Pharmaceuticals I, Inc. to include two additional clinical indications for Non-Alcoholic Steatohepatitis (NASH) and pulmonary inflammation. To the extent that resources have been available, the Company has continued to work with its advisors in an effort to restructure our company and to identify potential strategic transactions to enhance the value of our company as such opportunities arise, including potential transactions and capital raising initiatives involving the assets relating to our legacy RNA interference programs, as well as business combination transactions with operating companies. There can be no assurance that the Company will be successful at identifying any such transactions, that it will continue to have sufficient resources to actively attempt to identify such transactions, or that such transactions will be available upon terms acceptable to us or at all. If the Company does not complete any significant strategic transactions, or raise substantial additional capital, in the immediate future, it is likely that the Company will discontinue all operations and seek bankruptcy protection.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. This quarterly report should be read in conjunction with the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. The information furnished in this Report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the nine months ended September 30, 2022, are not necessarily indicative of the results for the year ending December 31, 2022, or for any future period. Principles of Consolidation The consolidated financial statements include the accounts of Adhera Therapeutics, Inc. and the wholly-owned subsidiaries, Ithena, Cequent, MDRNA, and Atossa, and eliminate any inter-company balances and transactions. All wholly-owned subsidiaries of Adhera Therapeutics, Inc. are inactive. Going Concern and Management’s Liquidity Plans The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. As of September 30, 2022, the Company had cash and cash equivalents of approximately $ 133,000 21.8 The Company has incurred recurring losses and negative cash flows from operations since inception and has funded its operating losses through the sale of common stock, preferred stock, warrants to purchase common stock, convertible notes and secured promissory notes. The Company recognized a net loss of approximately $ 1.8 1.3 55.4 In addition, to the extent that the Company continues its business operations, the Company anticipates that it will continue to have negative cash flows from operations, at least into the near future. However, the Company cannot be certain that it will be able to obtain such funds required for its our operations at terms acceptable to the Company or at all. General market conditions, as well as market conditions for companies in the Company’s financial and business position, as well as the ongoing issues arising from the COVID-19 pandemic, the Ukraine war and inflation and the Federal Reserve interest rate increases in response, and any recessionary environment or market downturns that could result, may make it difficult for the Company to seek financing from the capital markets, and the terms of any financing may adversely affect the holdings or the rights of its stockholders. If the Company is unable to obtain additional financing in the future, there may be a negative impact on the financial viability of the Company. The Company plans to increase working capital by managing its cash flows and expenses, divesting development assets and raising additional capital through private or public equity or debt financing. There can be no assurance that such financing or partnerships will be available on terms which are favorable to the Company or at all. While management of the Company believes that it has a plan to fund ongoing operations, there is no assurance that its plan will be successfully implemented. Failure to raise additional capital through one or more financings, divesting development assets or reducing discretionary spending could have a material adverse effect on the Company’s ability to achieve its intended business objectives. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this Report. The consolidated financial statements do not contain any adjustments that might result from the resolution of any of the above uncertainties. Reverse Stock-split On September 30, 2022, the Company filed a Certificate of Amendment to the Certificate of Incorporation with the Delaware Secretary of State to effect a reverse stock split of all outstanding shares of the Company’s common stock at a ratio of 1-for-20. On October 5, 2022, the Company effected the 1-for-20 reverse stock split of its common stock. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company retroactively adjusted all outstanding common stock equivalents including options, warrants, convertible notes and other agreements with third parties. All disclosures of common shares and per common share data in the accompanying consolidated financial statements and related notes reflect the reverse stock split for all periods presented. As a result of the reverse split the Company recorded a $361,000 adjustment to the par value of common stock which was offset to additional paid-in capital. Summary of Significant Accounting Policies Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of six months or less at the time of purchase to be cash equivalents. As of December 31, 2021 and September 30, 2022, the Company had approximately $ 76,000 133,000 The Company deposits its cash with major financial institutions that may at times exceed the federally insured limit. As of December 31, 2021 and September 30, 2022, the Company did no 250,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates 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 revenue and expenses during the reported period. Significant areas requiring the use of management estimates include accruals related to our operating activity including legal and other consulting expenses, the fair value of non-cash equity-based issuances, the fair value of derivative liabilities, and the valuation allowance on deferred tax assets. Actual results could differ materially from such estimates under different assumptions or circumstances. Fair Value of Financial Instruments The Company considers the fair value of cash, accounts payable, debt, and accrued expenses not to be materially different from their carrying value. These financial instruments have short-term maturities. We follow authoritative guidance with respect to fair value reporting issued by the Financial Accounting Standards Board (“FASB”) for financial assets and liabilities, which defines fair value, provides guidance for measuring fair value and requires certain disclosures. The guidance does not apply to measurements related to share-based payments. The guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. As of September 30, 2022, the Company measured conversion features on outstanding convertible notes and warrants as a derivative liability using significant unobservable prices that are based on little or no verifiable market data, which is Level 3 in the fair value hierarchy, resulting in a fair value estimate of approximately $ 7.3 million. The value of the derivative liability as of September 30, 2022, was determined by using the binomial lattice model using the following inputs: risk free rate of 4.05% to 4.25% , volatility of 147% to 317% and time to maturity of zero to one year no liabilities or assets measured at fair value on a non-recurring basis as of September 30, 2022. Schedule of Fair Value Measurements Fair Value Measurements at September 30, 2022 Quoted Other Significant (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liabilities $ - $ - $ 7,260 $ 7,260 Total $ - $ - $ 7,260 $ 7,260 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments (in thousands) Warrants Notes Total Nine-Months Ended September 30, 2022 (in thousands) Warrants Notes Total Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697 Initial valuation of derivative liabilities included in debt discount 1,151 163 1,314 Initial valuation of derivative liabilities included in derivative expense — 108 108 Reclassification of derivative liabilities loss to gain on debt extinguishment — (325 ) (325 ) Change in fair value included in derivative expense (318 ) (1,216 ) (1,534 ) Balance at September 30, 2022 $ 6,169 $ 1,091 $ 7,260 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. Convertible Debt and Warrant Accounting Debt with warrants In accordance with ASC Topic 470-20-25, when the Company issues debt with warrants, the Company treats the relative fair value of the warrants as a debt discount, recorded as a contra-liability against the debt, and amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in the Company’s consolidated balance sheets if the warrants are not treated as a derivative. The Company determines the fair value of the warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”), the binomial model or the Monte Carlo Method based upon the underlying conversion features of the debt and then computes and records the relative fair value as a debt discount. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. Convertible debt – derivative treatment When the Company issues debt with a conversion feature, it first assesses whether the conversion feature meets the requirements to be accounted for as stock settled debt. If it does not meet those requirements then it is assessed on whether the conversion feature should be bifurcated and treated as a derivative liability, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in stockholders’ equity in its statement of financial position. Convertible debt – beneficial conversion feature Prior to the Company’s adoption of ASU No. 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) If the conversion feature does not qualify for derivative treatment, the convertible debt is treated as traditional debt. Recently Issued Accounting Pronouncements Recently Adopted In August 2020, the FASB issued 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 (“ASU 2020-06”), which will simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. Specifically, the new standard will remove the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It will also remove certain settlement conditions that are currently required for equity contracts to qualify for the derivative scope exception and will simplify the diluted earnings per share calculation for convertible instruments. ASU 2020-06 will be effective January 1, 2022, for the Company and may be applied using a full or modified retrospective approach. Early adoption is permitted, but no earlier than January 1, 2021, for the Company. The Company adopted ASU No. 2020-06 on January 1, 2021. Management determined such adoption did not have a material impact on the overall stockholders’ equity (deficit) in the Company’s consolidated financial statements. In May 2021, 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), to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The amendments in ASU 2021-04 provide the following guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic: 1. An entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as an exchange of the original instrument for a new instrument. 2. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: a. For a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged. Specifically, an entity should consider: i. An increase or a decrease in the fair value of the modified or exchanged written call option in applying the 10 percent cash flow test and/or calculating the fees between debtor and creditor in accordance with Subtopic 470-50, Debt—Modifications and Extinguishments. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) ii. An increase (but not a decrease) in the fair value of the modified or exchanged written call option in calculating the third-party costs in accordance with Subtopic 470-50. b. For all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. 3. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange on the basis of the substance of the transaction, in the same manner as if cash had been paid as consideration, as follows: a. A financing transaction to raise equity. The effect should be recognized as an equity issuance cost in accordance with the guidance in Topic 340, Other Assets and Deferred Costs. b. A financing transaction to raise or modify debt. The effect should be recognized as a cost in accordance with the guidance in Topic 470, Debt, and Topic 835, Interest. c. Other modifications or exchanges that are not related to financings or compensation for goods or services or other exchange transactions within the scope of another Topic. The effect should be recognized as a dividend. For entities that present EPS in accordance with Topic 260, that dividend should be an adjustment to net income (or net loss) in the basic EPS calculation. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option to compensate for goods or services in accordance with the guidance in Topic 718, Compensation—Stock Compensation. In a multiple-element transaction (for example, one that includes both debt financing and equity financing), the total effect of the modification should be allocated to the respective elements in the transaction. The amendments in ASU 2021-04 are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt the amendments in ASU 2021-04 in an interim period, the guidance should be applied as of the beginning of the fiscal year. The adoption by the Company as of January 1, 2022, did not have a significant impact on its financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures. Net Loss per Common Share Basic net loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss by the weighted average number of common shares and common stock equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. Potentially dilutive securities which include outstanding warrants, stock options, convertible notes and preferred stock have been excluded from the computation of diluted net loss per share as their effect would be anti-dilutive. For all periods presented, basic and diluted net loss were the same. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The following table presents the computation of net loss per share (in thousands), except share and per share data): Schedule of Earnings Per Share, Basic and Diluted 2022 2021 2022 2021 Three Months Ended Nine Months Ended 2022 2021 2022 2021 Numerator Net loss $ (1,804 ) $ (3,739 ) $ (1,779 ) $ (4,682 ) Dividends (8 ) (406 ) (574 ) (1,679 ) Net Loss allocable to common stockholders $ (1,812 ) $ (4,145 ) $ (2,353 ) $ (6,361 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 3,160,877 649,321 2,019,953 587,117 Net loss per share of common stock, basic and diluted Net loss per share $ (0.57 ) $ (6.38 ) $ (1.16 ) $ (10.83 ) The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 Nine-Months Ended September 30, 2022 2021 Stock options outstanding 19,000 19,378 Convertible notes 2,389,770 1,216,640 Warrants 5,192,652 3,065,318 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 178,833 2,175,826 Series F Preferred Stock — 225,995 Total 7,786,089 6,708,991 Stock-Based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”) For stock options issued, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised if and when a forfeiture becomes probable. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates.	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes are the representations of Company’s management, who is responsible for their integrity and objectivity. Principles of Consolidation The consolidated financial statements include the accounts of Adhera Therapeutics, Inc. and the wholly-owned subsidiaries, Ithena, Cequent, MDRNA, and Atossa, and eliminate any inter-company balances and transactions. All wholly-owned subsidiaries of Adhera Therapeutics, Inc. are inactive. Going Concern and Management’s Liquidity Plans The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2021, the Company had cash and cash equivalents of approximately $ 76,000 25.1 The Company has incurred recurring losses and negative cash flows from operations since inception and has funded its operating losses through the sale of common stock, preferred stock, warrants to purchase common stock, convertible notes and secured promissory notes. The Company incurred a net loss of approximately $ 6.4 million for the year ended December 31, 2021 and used cash in operating activities of approximately $ 664,000 . The Company had an accumulated deficit of approximately $ 53.0 million as of December 31, 2021. In addition, to the extent that the Company continues its business operations, the Company anticipates that it will continue to have negative cash flows from operations, at least into the near future. However, the Company cannot be certain that it will be able to obtain such funds required for its our operations at terms acceptable to the Company or at all. General market conditions, as well as market conditions for companies in the Company’s financial and business position, as well as the ongoing issue arising from the COVID-19 pandemic, may make it difficult for the Company to seek financing from the capital markets, and the terms of any financing may adversely affect the holdings or the rights of its stockholders. If the Company is unable to obtain additional financing in the future, there may be a negative impact on the financial viability of the Company. The Company plans to increase working capital by managing its cash flows and expenses, divesting development assets and raising additional capital through private or public equity or debt financing. There can be no assurance that such financing or partnerships will be available on terms which are favorable to the Company or at all. While management of the Company believes that it has a plan to fund ongoing operations, there is no assurance that its plan will be successfully implemented. Failure to raise additional capital through one or more financings, divesting development assets or reducing discretionary spending could have a material adverse effect on the Company’s ability to achieve its intended business objectives. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this Report. The consolidated financial statements do not contain any adjustments that might result from the resolution of any of the above uncertainties. Summary of Significant Accounting Policies Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2021, the Company had approximately $ 76,000 in cash equivalents. The Company deposits its cash with major financial institutions and may at times exceed the federally insured limit. At December 31, 2021, the Company’s cash balance did not exceed the federal insurance limit. Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates 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 revenue and expenses during the reported period. Significant areas requiring the use of management estimates include accruals related to our operating activity including legal and other consulting expenses, the fair value of non-cash equity-based issuances, the fair value of derivative liabilities, and the valuation allowance on deferred tax assets. Actual results could differ materially from such estimates under different assumptions or circumstances. Fair Value of Financial Instruments The Company considers the fair value of cash, accounts payable, debt, and accrued expenses not to be materially different from their carrying value. These financial instruments have short-term maturities. We follow authoritative guidance with respect to fair value reporting issued by the Financial Accounting Standards Board (“FASB”) for financial assets and liabilities, which defines fair value, provides guidance for measuring fair value and requires certain disclosures. The guidance does not apply to measurements related to share-based payments. The guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. As of December 31, 2021, the Company measured conversion features on outstanding convertible notes and warrants as a derivative liability using significant unobservable prices that are based on little or no verifiable market data, which is Level 3 in the fair value hierarchy, resulting in a fair value estimate of approximately $ 7.7 million. The value of the derivative liability as of December 31, 2021, was determined by using the binomial lattice model using the following inputs: 0.069 % to 1.26 % risk free rate, volatility of 255 % to 399 % and time to maturity of 0 - 0.60 years. There were no liabilities or assets measured at fair value on a non-recurring basis as of December 31, 2021, and there were no liabilities or assets measured at fair value on a recurring or non-recurring basis as of December 31, 2020. Schedule of Fair Value Measurements (in thousands) (Level 1) (Level 2) (Level 3) Total Fair Value Measurements at December 31, 2021 Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 7,697 $ 7,697 Total $ - $ - $ 7,697 $ 7,697 A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments Year Ended December 31, 2021 (In thousands) Warrants Notes Total Balance at December 31, 2020 $ — $ — $ — Initial valuation of derivative liabilities included in debt discount — 377 377 Initial valuation of derivative liabilities included in derivative expense 246 1,348 1,594 Reclassification of derivative liabilities gain to loss on debt extinguishment (52 ) (193 ) (245 ) Reclass from additional paid-in capital 3,107 355 3,462 Change in fair value included in derivative expense 2,035 474 2,509 Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. Convertible Debt and Warrant Accounting Debt with warrants In accordance with ASC Topic 470-20-25, when the Company issues debt with warrants, the Company treats the relative fair value of the warrants as a debt discount, recorded as a contra-liability against the debt, and amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in the Company’s consolidated balance sheets if the warrants are not treated as a derivative. The Company determines the fair value of the warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”), the binomial model or the Monte Carlo Method based upon the underlying conversion features of the debt and then computes and records the relative fair value as a debt discount. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. Convertible debt – derivative treatment When the Company issues debt with a conversion feature, it first assesses whether the conversion feature meets the requirements to be accounted for as stock settled debt. If it does not meet those requirements then it is assessed on whether the conversion feature should be bifurcated and treated as a derivative liability, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in stockholders’ equity in its statement of financial position. Convertible debt – beneficial conversion feature Prior to the Company’s adoption of ASU No. 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Recently Issued Accounting Pronouncements Recently Adopted In January 2017, the FASB issued Accounting Standards Update (“ASU”) No. 2017-04, Intangibles-Goodwill and Other (Topic 350) (“ASU 2017-04”), which will simplify the goodwill impairment calculation by eliminating Step 2 from the current goodwill impairment test. The new standard does not change how a goodwill impairment is identified. The Company will continue to perform its quantitative goodwill impairment test by comparing the fair value of its reporting unit to its carrying amount, but if the Company is required to recognize a goodwill impairment charge, under the new standard, the amount of the charge will be calculated by subtracting the reporting unit’s fair value from its carrying amount. Under the current standard, if the Company is required to recognize a goodwill impairment charge, Step 2 requires it to calculate the implied value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination and the amount of the charge is calculated by subtracting the reporting unit’s implied fair value of goodwill from the goodwill carrying amount. The standard was effective January 1, 2020. The adoption of ASU 2017-04 did not have a material impact on the Company’s historical consolidated financial statements. In August 2020, the FASB issued 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 (“ASU 2020-06”), which will simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. Specifically, the new standard will remove the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It will also remove certain settlement conditions that are currently required for equity contracts to qualify for the derivative scope exception and will simplify the diluted earnings per share calculation for convertible instruments. ASU 2020-06 will be effective January 1, 2022, for the Company and may be applied using a full or modified retrospective approach. Early adoption is permitted, but no earlier than January 1, 2021, for the Company. The Company adopted ASU No. 2020-06 on January 1, 2021. Management determined such adoption did not have a material impact on the overall stockholders’ equity (deficit) in the Company’s consolidated financial statements. Not Yet Adopted In May 2021, 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), to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The amendments in ASU 2021-04 provide the following guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic: 1. An entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as an exchange of the original instrument for a new instrument. 2. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: a. For a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged. Specifically, an entity should consider: i. An increase or a decrease in the fair value of the modified or exchanged written call option in applying the 10 percent cash flow test and/or calculating the fees between debtor and creditor in accordance with Subtopic 470-50, Debt—Modifications and Extinguishments. ii. An increase (but not a decrease) in the fair value of the modified or exchanged written call option in calculating the third-party costs in accordance with Subtopic 470-50. b. For all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. 3. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange on the basis of the substance of the transaction, in the same manner as if cash had been paid as consideration, as follows: a. A financing transaction to raise equity. The effect should be recognized as an equity issuance cost in accordance with the guidance in Topic 340, Other Assets and Deferred Costs. b. A financing transaction to raise or modify debt. The effect should be recognized as a cost in accordance with the guidance in Topic 470, Debt, and Topic 835, Interest. c. Other modifications or exchanges that are not related to financings or compensation for goods or services or other exchange transactions within the scope of another Topic. The effect should be recognized as a dividend. For entities that present EPS in accordance with Topic 260, that dividend should be an adjustment to net income (or net loss) in the basic EPS calculation. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option to compensate for goods or services in accordance with the guidance in Topic 718, Compensation—Stock Compensation. In a multiple-element transaction (for example, one that includes both debt financing and equity financing), the total effect of the modification should be allocated to the respective elements in the transaction. The amendments in ASU 2021-04 are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt the amendments in ASU 2021-04 in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. The Company is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures. Net Loss per Common Share Basic net loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss by the weighted average number of common shares and common stock equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. Potentially dilutive securities which include outstanding warrants, stock options, convertible notes and preferred stock have been excluded from the computation of diluted net loss per share as their effect would be anti-dilutive. For all periods presented, basic and diluted net loss were the same. The following table presents the computation of net loss per share (in thousands, except share and per share data): Schedule of Earnings Per Share, Basic and Diluted (in thousands except share and per share data) 2021 2020 December 31, (in thousands except share and per share data) 2021 2020 Numerator Net loss $ (6,351 ) $ (3,766 ) Preferred stock dividends (2,054 ) (1,540 ) Net Loss allocable to common stockholders $ (8,405 ) $ (5,306 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 654,700 548,514 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (12.84 ) $ (9.67 ) The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2021 2020 Year Ended December 31, 2021 2020 Stock options outstanding 19,203 19,568 Convertible notes 2,434,842 1,682,930 Warrants 3,731,263 3,909,100 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 2,162,076 2,102,801 Series F Preferred Stock 227,761 215,199 Total 8,580,979 7,935,432 As of December 31, 2021, the Company’s fully diluted common stock equivalents exceeded the 180,000,000 shares currently authorized prior to the reverse stock split. (See Note 11) Stock-Based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”) For stock options issued, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised if and when a forfeiture becomes probable. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates.

Prepaid Expenses

Prepaid Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Prepaid Expenses
Prepaid Expenses	Note 3 – Prepaid Expenses As of September 30, 2022, and December 31, 2021, prepaid expenses were approximately $ 123,000 120,000	Note 3 – Prepaid Expenses As of December 31, 2021, prepaid expenses totaled approximately $ 120,000 no

Notes Payable and Convertible P

Notes Payable and Convertible Promissory Notes	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Notes Payable and Convertible Promissory Notes	Note 4 – Notes Payable and Convertible Promissory Notes The following table summarizes the Company’s outstanding term loans: Schedule of Outstanding Term Loans (in thousands) September 30, December 30, 2019 Term Loan $ 5,677 $ 5,677 2022 Term Loan 2,222 - Notes payable 7,899 5,677 Unamortized discounts (1,029 ) - Loans payable $ 6,870 $ 5,677 2019 Term Loans During 2019, the Company entered into term loan subscription agreements with certain accredited investors, pursuant to which the Company issued secured promissory notes in the aggregate principal amount of approximately $ 5.7 707,000 The promissory notes accrued interest at a rate of 12% 15% The unpaid principal balance of the notes, plus accrued and unpaid interest thereon, matured on June 28, 2020 On June 26, 2021, the holders of the 2019 Term Loans agreed to subordinate their lien and security interest in the assets of the Company and its subsidiaries as set forth in the Security Agreement dated June 28, 2019, to the holders of the June 2021 convertible notes. On April 19, 2022, a majority of the noteholders of the secured non-convertible promissory notes of the Company issued between June 18, 2019, and August 5, 2019, which matured on August 5, 2020, consented to forbear collection efforts until September 30, 2022. Accordingly, the collateral agent for the note holders in consideration of the signed noteholder agreements agreed to forbear all notes outstanding. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The Company recognized approximately $ 212,000 637,000 215,000 637,000 As of September 30, 2022, the Company had approximately $ 2.7 5.7 2.7 2022 Term Loan On May 11, 2022, the Company entered into a Securities Purchase Agreement with investors whereby the Company issued the Purchasers Original Issue Discount Promissory Notes in the aggregate principal amount of $ 2,222,222 222,222 2,000,000 1,111,112 19,231 1,692,200 307,800 The Notes are due on the earliest to occur of (i) the 12-month anniversary of the original issuance date of the Notes, or May 11, 2023, (ii) a financing transaction which results in the Company’s common stock being listed on a national securities exchange, and (iii) an event of default. If an event of default occurs before the Company’s common stock is listed on a national securities exchange, the event of default would require a repayment of 125% of the outstanding principal, accrued interest and other amounts owing thereon unless the Company is trading on a national securities exchange in which case the repayment would be 100%. The Notes bear interest at 8% per annum, subject to an increase to 15% in case of an event of default as provided for therein. In addition, at any time before the 12-month anniversary of the date of issuance of the Notes, the Company may, upon five days’ prior written notice to the Purchaser, prepay all of the then outstanding principal amount of the Notes for cash in an amount equal to the sum of 105% of all amounts due and owing hereunder, including all accrued and unpaid interest. The Warrants are exercisable for a 66 November 11, 2027 0.80 The Company recorded a total debt discount of $ 1,693,000 222,222 307,800 11,820 1,151,000 The Company’s obligations under the Notes are secured by a first priority lien on all of the assets of the Company and its wholly-owned subsidiaries pursuant to a Security Agreement, dated May 11, 2022 and among the Company, its wholly-owned subsidiaries, the Purchasers, and the lead investor as the collateral agent. For the three and nine months ended September 30, 2022, the Company recognized approximately $ 562,300 663,300 45,400 70,600 No As of September 30, 2022, the Company has recorded $ 2,222,222 70,600 1,029,000 Convertible Promissory Notes The following table summarizes the Company’s outstanding convertible notes as of September 30, 2022, and December 31, 2021: Schedule of Convertible Promissory Notes (in thousands) September 30, 2022 December 31, 2021 Convertible Notes $ 1,300 $ 1,516 Unamortized discounts and fees (178 ) (530 ) Convertible notes payable, net $ 1,122 $ 986 Ten convertible notes with outstanding principal of approximately $ 1.1 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Secured Convertible Promissory Note – February 2020 On February 5, 2020, the Company entered into a Securities Purchase Agreement with accredited investors and issued the investors, (i) original issue discount Convertible Promissory Notes with a principal of $ 550,500 10% 499,950 The Convertible Notes matured on August 5, 2020 10% 18% Until the Convertible Notes are no longer outstanding, the Convertible Notes are convertible, in whole or in part, at any time, and from time to time, into shares of Common Stock at the option of the noteholder. The conversion price is the lower of: (i) $ 10.00 70% 60% 1.00 The exercise price of the Warrants shall be equal to the conversion price of the Convertible Notes, provided, that on the date that the Convertible Notes are no longer outstanding, the exercise price shall be fixed at the conversion price of the Convertible Notes on such date, with the exercise price of the Warrants thereafter (and the number of shares of Common Stock issuable upon the exercise thereof) being subject to adjustment as set forth in the Warrants. The warrants have a 5 The Company recorded a discount related to the Warrants of approximately $ 322,000 30,000 53,000 21,000 38,000 381,000 On March 19, 2021, the holder of the Convertible Note converted $ 25,900 25,900 On July 29, 2021, the holder of the Convertible Note converted $ 27,500 27,500 On August 16, 2021, the holder of the Convertible Note converted $ 25,000 25,000 On September 13, 2021, the holder of the Convertible Note converted $ 32,500 32,500 On October 4, 2021, the holder of the Convertible Note converted $ 26,250 26,250 On November 29, 2021, the holder of the Convertible Note converted $ 31,150 31,151 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The total note principal and interest converted during the year ended December 31, 2021, was $ 168,300 168,294 554,000 386,000 245,000 245,000 141,000 On January 27, 2022, the conversion price of the notes and warrants was adjusted to be the lower of (x) 60% 0.78 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 21,000 66,800 25,000 76,000 As of September 30, 2022, the Company had accrued interest on the February 2020 Convertible Note of approximately $ 168,000 As of September 30, 2022, the Company remains in default on the repayment of remaining principal of $ 457,359 140 The 40% premium will be recorded once a demand occurs Secured Convertible Promissory Note – June 2020 On June 26, 2020, the Company issued to an existing investor in the Company a 10% 58,055 52,500 5,555 December 26, 2020 10% 14,000 18% The Note is convertible, in whole or in part, into shares of common stock of the Company at the option of the noteholder at a conversion price of $ 0.40 (as adjusted for stock splits, stock combinations and similar events); provided, that if an event of default has occurred under the Note, then the conversion price shall be 65% of the lowest closing bid price of the Company’s common stock as reported on its principal trading market for the twenty consecutive trading day period ending on (and including) the trading day immediately preceding the date on which the conversion notice was delivered. The conversion price shall also be adjusted for subsequent equity sales by the Company. Because the share price on the commitment date was in excess of the conversion price, the Company recorded a beneficial conversion feature of $ 50,000 related to this note that was credited to additional paid in capital and reduced the carrying amount. At the commitment date, the actual intrinsic value of the beneficial conversion feature was approximately $ 203,000 . The discount recorded is being amortized to interest expense over the life of the loan using the straight-line method. The obligations of the Company under the Note are secured by a senior lien and security interest in all of the assets of the Company and certain of its wholly-owned subsidiaries pursuant to the terms and conditions of a Security Agreement dated June 26, 2020 by the Company in favor of the noteholder. In connection with the issuance of the Note, the holders of the secured promissory notes that the Company issued to select accredited investors between June 28, 2019 and August 5, 2019 in the aggregate principal amount of approximately $ 5.7 On January 27, 2022, the conversion price of the note was adjusted to the lower of 65% 0.78 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) For both the three and nine-month periods ended September 30, 2022 and September 31, 2021 the Company recognized approximately $ 2,700 7,900 As of September 30, 2022, the Company remains in default on the repayment of principal of $ 58,055 23,500 140% The 40% premium will be recorded once a demand occurs. Secured Convertible Promissory Note – October 2020 On October 30, 2020, the Company issued to an existing investor in and lender to the Company a 10% 111,111 100,000 1.40 70% 1.00 The obligations of the Company under the note are secured by a senior lien and security interest in all of the assets of the Company. The Company recorded approximately $ 9,000 The interest rate on the note was 10% 18% Additionally, the Company issued the noteholder 79,366 1.60 1.00 47,619 57,000 0.16% 262.27% 0.92 The Company recorded a discount related to the warrants of approximately $ 66,000 6,000 5,000 45,000 69,000 5,000 4,000 On January 27, 2022, the exercise price of the notes and warrants was adjusted from the default conversion price of $ 0.98 0.78 35,816 As of September 30, 2022, 162,800 0.78 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 5,100 and $ 15,200 in interest expense for the note, respectively. For the three and nine months ended September 30, 2021, the Company recognized approximately $ 5,000 and $ 14,800 in interest expense including $ 0 and $ 2,600 related to the amortization of debt issuance costs, respectively. For the three and nine-month period ended September 30, 2021, the Company recognized $ 0 and $ 79,000 and related to the amortization of debt discount. As of September 30, 2022, the debt discount and issuance costs for the note were fully amortized. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) As of September 30, 2022, the Company has outstanding principal of $ 111,111 34,400 As of September 30, 2022, the Company remains in default on the repayment of principal and interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125% The 25% premium will be recorded once a demand occurs Secured Convertible Promissory Note – January 202 On January 31, 2021, the Company issued to an existing investor in and lender to the Company a 10% 52,778 47,500 5,278 1.40 70% The obligations of the Company under the Note are secured by a senior lien and security interest in all assets of the Company. Additionally, the Company issued to the investor 37,699 warrants to purchase the Company’s common stock at an exercise price of $ 1.60 per share subject to certain adjustments as defined in the agreement. Until the Notes are no longer outstanding, the warrants have full-ratchet protection, are exercisable for a period of five years, and contain customary exercise limitations. On March 19, 2021, the exercise price of the warrants was adjusted to $ 1.00 and the Company issued an additional 22,619 warrants to the note holder. The Company recorded approximately $ 27,000 as a deemed dividend upon the repricing based upon the change in fair value of the warrants using a binomial valuation model. The Company used a risk-free rate of 0.16% , volatility of 262.27% , and expected term of 0.97 years in calculating the fair value of the warrants. The Company recorded approximately $ 2,000 The interest rate on the note was 10% 18% The Company recorded a discount related to the warrants of approximately $ 32,000 3,000 1,000 0.45% 240.83% The Company also recorded a debt discount related to the convertible debt of approximately $ 2,000 1,000 Total discounts recorded including the original issue discount were approximately $ 35,000 On January 27, 2022, the exercise price of the notes and warrants was adjusted from the default conversion price of $ 0.98 0.78 17,012 As of September 30, 2022, 77,330 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 2,400 7,200 2,900 5,700 100 700 5,600 34,000 As of September 30, 2022, the debt discount and issuance costs on the note were fully amortized. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) As of September 30, 2022, the Company has outstanding principal of $ 52,778 13,900 As of September 30, 2022, the Company remains in default on the repayment of principal and accrued interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125% The 25% premium will be recorded once a demand occurs. Secured Convertible Promissory Note – April 2021 On April 12, 2021, the Company issued to an accredited investor in and lender to the Company a 10% 66,667 60,000 6,667 40,000 five 1.90 The note matured on October 12, 2021. Prior to default, interest accrued on the aggregate unconverted and then outstanding principal amount of the note at the rate of 10% 18% The Note is convertible, in whole or in part, at any time, and from time to time, into shares of the common stock of the Company at the option of the noteholder at a conversion price of $ 1.50 70% The Company recorded a discount related to the warrants of approximately $ 34,000 3,700 3,000 0.89% 240.64% one On June 25, 2021, the exercise price of the warrants was adjusted to $ 1.50 10,667 11,000 0.92% 247.52% 0.96 On November 4, 2021, the Company issued 7,662 12,500 On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 1.00 19,084 On January 27, 2022, the exercise price of the note and warrants was adjusted from the default conversion price of $ 1.05 0.78 0.78 16,147 As of September 30, 2022, 73,398 0.78 During the three-months ended September 30, 2022, the Company repaid $ 25,000 19,500 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 1,800 and $ 7,800 in interest expense for the notes. For the three and nine-month period ended September 30, 2021, the Company recognized approximately $ 19,000 35,000 1,700 3,200 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) As of September 30, 2022, the Company has recorded $ 41,667 13,900 As of September 30, 2022, the Company remains in default on the repayment of principal and accrued interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125% The 25% premium will be recorded once a demand occurs Secured Convertible Promissory Note – June 2021 On June 25, 2021, the Company issued to an accredited investor in and lender to the Company a 5% original issue discounted Senior Secured Convertible Promissory Note with a principal amount of $ 66,500 , for a purchase price of $ 63,000 , net of an original issue discount of $ 3,500 . Additionally, the Company issued to the investor 40,000 three -year warrants to purchase the Company’s common stock at an exercise price of $ 1.90 per share. Upon subsequent down-round equity sales by the Company, the number of shares issuable upon exercise of the Warrant shall be proportionately adjusted such that the aggregate exercise price of this Warrant shall remain $ 76,000 which is a full ratchet price protection provision. The note matured on June 25, 2022 10% The Note is convertible, in whole or in part, at any time, and from time to time, into shares of the common stock of the Company at the option of the noteholder at a conversion price of $ 1.50 1.60 65% The obligations of the Company under the Note are secured by a senior lien and security interest in all assets of the Company. The Company incurred approximately $ 9,300 The Company also issued 2,377 5,040 Due to the variability in the conversion price of the Note the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 102,823 87,039 15,784 Total discounts recorded were $ 66,500 3,500 9,300 37,916 15,784 0.48% 302.11% 0.60 On August 11, 2021, the exercise price of the warrants was adjusted to $ 1.50 10,667 25,000 0.81 209 0.57 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) On October 27, 2021, the Company and the institutional investor who holds the convertible promissory note agreed to extend the maturity date of the note by six months to December 25, 2022 for no consideration. On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 1.00 25,333 On January 27, 2022, the holder of the June 25, 2021, convertible note converted $ 9,500 421 0.78 12,721 28,000 18,000 23,000 23,000 5,000 0.78 21,436 As of September 30, 2022, 97,436 0.78 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 10,000 29,600 3,400 10,400 30,810 3,000 As of September 30, 2022, the Company has recorded $ 57,000 15,700 9,100 Convertible Promissory Note – August 11, 2021 On August 11, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor pursuant to which the Company issued to the investor its Original Issue Discount Secured Convertible Promissory Note in the principal amount of $ 220,500 40,000 210,000 10,500 5,000 The note matured on August 11, 2022 10% 1.50 1.60 65% 24% ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold. The warrants are initially exercisable for a period of five years at a price of $ 1.90 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the warrant. The Company incurred approximately $ 30,000 The Company also issued 7,000 Due to the variability in the conversion price of the Note the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 340,893 234,388 106,505 The Company recorded a total debt discount of $ 220,500 10,500 56,454 30,000 17,041 106,505 The fair value of the warrants on which the relative fair value was based was determined by using a simple binomial lattice model. The assumptions used in the model were a risk-free rate of 0.81% 253% On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 1.00 36,000 On January 27, 2022, the conversion price of the notes was adjusted to the lower of $ 0.78 per share, or provided that if the average closing price of the Company’s common stock during any six consecutive trading days is below $1.60, the conversion price shall be reduced to 65% of the lowest trading price during the 20 consecutive trading days immediately preceding the conversion date. In addition, the exercise price of the warrant was adjusted to $ 0.78 per share and the Company issued an additional 21,436 warrants to the holder of the note. Both the conversion price of the note and warrants were adjusted as a result of a convertible note exercise at $ 0.78 per share. On May 12, 2022, the Company repaid $ 135,695 64,305 54,278 September 30, 2022 128,502 45,200 As of September 30, 2022, 97,436 0.78 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 39,900 134,000 6,800 92,000 67,000 30,810 3,000 As of September 30, 2022, the Company has remaining $ 85,000 43,700 Convertible Promissory Note – August 17, 2021 On August 17, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor pursuant to which the Company issued to the investor its Original Issue Discount Secured Convertible Promissory Note in the principal amount of $ 220,500 40,000 210,000 10,500 5,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The note matures on August 17, 2022 10% 1.50 1.60 65% In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold. The Warrants are initially exercisable for a period of five years at a price of $ 1.90 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The Company incurred approximately $ 30,000 5,631 Due to the variability in the conversion price of the Note, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 398,404 297,833 100,571 The Company recorded a total debt discount of $ 220,500 10,500 62,220 30,000 17,209 100,571 The fair value of the warrants on which the relative fair value was based was determined by using a simple binomial lattice model. The assumptions used in the model were a risk-free rate of 0.77% 254% On October 27, 2021, the Company and the institutional investor who holds the promissory note agreed to extend the maturity date the notes by Nine months to February 17, 2023 for no consideration. On November 15, 2021, the Company defaulted on certain covenants in the note and the interest rate on the note reset to 24% On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 1.00 36,000 On January 27, 2022, the conversion price of the notes was adjusted to the lower of $ 0.78 1.60 65% 0.78 21,436 0.78 As of September 30, 2022, 97,436 0.78 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 35,400 105,000 12,700 37,700 27,200 2,700 As of September 30, 2022, the Company has recorded $ 220,500 53,100 52,800 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Convertible Promissory Note – October 4, 2021 On October 4, 2021, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the Buyer a 10 131,250 23,810 110,000 2,977 The Note is due October 4, 2022. The Note provides for interest at the rate of 10 1.50 The warrants are exercisable for three-years from October 4, 2021, at an exercise price of $ 1.90 45,238 The Company incurred approximately $ 15,000 2,173 Due to insufficient authorized shares, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 564,943 487,052 77,891 The Company recorded a total debt discount of $ 131,250 6,250 15,000 32,109 77,891 On January 2, 2022, the Company defaulted on certain covenants contained in the October 4, 2021, convertible note and the interest rate reset to 16% On January 27, 2022, the exercise price of the note was adjusted to $ 0.78 0.78 On May 12, 2022, the Company repaid $ 83,500 2,977 1,000 11,571 8,428 81,700 For the three months ended September 30, 2022, the Company repaid $ 19,471 476 14,800 As of September 30, 2022, 23,810 1.90 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 33,100 98,200 500 5,700 As of September 30, 2022, the Company has recorded $ 16,708 1,100 Convertible Promissory Note – October 7, 2021 On October 7, 2021, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the investor a 10% 131,250 23,810 110,000 2,977 2,632 The Note is due October 7, 2022. The Note provides for interest at the rate of 10% 1.50 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The Warrants are exercisable for six-years from October 7, 2021, at an exercise price of $ 1.90 45,238 The Company incurred approximately $ 15,000 Due to insufficient authorized shares, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 564,184 487,667 76,517 The Company recorded a total debt discount of $ 131,250 6,250 15,000 33,483 76,517 On January 5, 2022, the Company defaulted on certain covenants contained in the October 7, 2021, convertible note and the interest rate reset to 16% On January 27, 2022, the exercise price of the note was adjusted to $ 0.78 0.78 On May 12, 2022, the Company repaid $ 83,500 2,977 1,000 11,571 8,428 82,900 For the three months ended September 30, 2022, the Company repaid $ 19,471 476 15,200 As of September 30, 2022, 23,810 1.90 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 33,100 98,200 500 5,800 As of September 30, 2022, the Company has recorded $ 16,708 2,200 Convertible Promissory Note – March 15, 2022 On March 15, 2022, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the investor a 10% 250,000 200,000 50,000 180,000 20,000 2,500 10,000 The Note provides for guaranteed interest at the rate of 10% 25,000 39,285.71 The Note is convertible into shares of common stock at any time following any event of default at the investor’s option at a conversion price of ninety percent (90%) per share of the lowest per-share trading price of the Company; stock during the ten trading day periods before the conversion, subject to certain adjustments. The Company recorded a total debt discount of $ 250,000 50,000 34,384 3,596 162,020 For the three months ended September 30, 2022, the Company repaid $ 67,176 11,396 42,600 For the three and nine months ended September 30, 2022, the Company recognized approximately $ 63,000 137,000 25,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) At September 30, 2022, the Company has recorded $ 182,800 13,600 113,000 Derivative Liabilities Pursuant to Convertible Notes and Warrants In connection with the issuance of the unrelated party convertible notes (collectively referred to as “Notes”) and warrants (collectively referred to as “Warrants”), discussed above, the Company determined that the terms of certain Notes contained an embedded conversion options to be accounted for as derivative liabilities due to the holder having the potential to gain value upon conversion and provisions which includes events not within the control of the Company. Due to the fact that the number of shares of common stock potentially issuable exceed the Company’s authorized share limit as of September 30, 2022, the equity environment was tainted and all convertible debentures and warrants were included in the value of the derivative. In accordance with ASC 815-40 – Derivatives and Hedging – Contracts in an Entity’s Own Stock For the nine-month period ended September 30, 2022, in connection with the issuance of the Notes and warrants, on the initial measurement dates, the fair values of the embedded conversion option of approximately $ 1,422,000 1,314,000 108,000 At the end of the period, the Company revalued the embedded conversion option derivative liabilities. In connection with the initial valuations and these revaluations, the Company recorded a gain from the initial and change in the derivative liabilities fair value of approximately $ 1,534 During the nine months period ended September 30, 2022, the fair value of the derivative liabilities was estimated at issuance and at September 30, 2022, using the Binomial Lattice valuation model with the following assumptions: Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode Dividend rate — % Term (in years) 0.0 1.07 Volatility 147 317.47 % Risk-free interest rate 1.28 4.25 % Other than the effect on the derivative valuation recognized in operations, there was no accounting effect to the ratchet adjustments of certain convertible notes to reduce the conversion price to $ 0.78	Note 4 – Notes Payable and Convertible Promissory Notes 2019 Term Loan During 2019, the Company entered into term loan subscription agreements with certain accredited investors, pursuant to which the Company issued secured promissory notes in the aggregate principal amount of approximately $ 5.7 707,000 The promissory notes accrued interest at a rate of 12 15 The unpaid principal balance of the notes, plus accrued and unpaid interest thereon, matured on June 28, 2020 The Company recognized approximately $ 1.2 million in interest expense related to the 2019 Term Loan for the year ended December 31, 2020 including $ 347,000 related to the amortization of debt issuances costs. The Company recognized approximately $ 852,000 in interest expense related to the notes for the year ended December 31, 2021. As of December 31, 2021, the debt discount and issuance costs for this term loan were fully amortized. As of December 31, 2021, the Company had approximately $ 2.0 million of accrued interest on the notes included in accrued expenses and remains in default on the repayment of approximately $ 5.7 million in principal and $ 2.0 Convertible Promissory Notes The following table summarizes the Company’s outstanding convertible notes as of December 31, 2021, and December 31, 2020: Schedule of Convertible Promissory Notes (in thousands) December 31, 2021 December 31, 2020 Convertible Notes $ 1,516 $ 720 Unamortized discounts (530 ) (79 ) Convertible Notes Payable $ 986 $ 641 Eight convertible notes with outstanding principal of approximately $ 1.3 million were in default as of the issuance date of this Report. Secured Convertible Promissory Note – February 2020 On February 5, 2020, the Company entered into a Securities Purchase Agreement with accredited investors and issued the investors, (i) original issue discount Convertible Promissory Notes with a principal of $ 550,500 10 499,950 The Convertible Notes matured on August 5, 2020 . Prior to default, interest accrued to the Holders on the aggregate unconverted and then outstanding principal amount of the Notes at the rate of 10 % per annum, calculated on the basis of a 360-day year and accrues daily. On June 15, 2020, the Company defaulted on certain covenants in the 2020 term loan and the interest rate reset to the default rate of 18 %. Until the Convertible Notes are no longer outstanding, the Convertible Notes are convertible, in whole or in part, at any time, and from time to time, into shares of Common Stock at the option of the noteholder. The conversion price is the lower of: (i) $ 10.00 70 60 1.00 The exercise price of the Warrants shall be equal to the conversion price of the Convertible Notes, provided, that on the date that the Convertible Notes are no longer outstanding, the exercise price shall be fixed at the conversion price of the Convertible Notes on such date, with the exercise price of the Warrants thereafter (and the number of shares of Common Stock issuable upon the exercise thereof) being subject to adjustment as set forth in the Warrants. The warrants have a 5 The Company recorded a discount related to the Warrants of approximately $ 322,000 , which includes an allocation of original issue discount (“OID”) and issue costs of $ 30,000 and $ 53,000 based on the relative fair value of the instruments as determined by using the Monte-Carlo simulation model. The Company also recorded the remaining debt discount related to the convertible debt OID of approximately $ 21,000 and debt issuance costs of $ 38,000 using the relative fair value method to be amortized as interest expense over the term of the loan using the straight-line method. Total discounts recorded were approximately $ 381,000 . The Company recognized $ 75,000 381,000 38,000 96,000 On March 19, 2021, the holder of the Convertible Note converted $ 25,900 25,900 On July 29, 2021, the holder of the Convertible Note converted $ 27,500 27,500 On August 16, 2021, the holder of the Convertible Note converted $ 25,000 25,000 On September 13, 2021, the holder of the Convertible Note converted $ 32,500 32,500 On October 4, 2021, the holder of the Convertible Note converted $ 26,250 26,250 On November 29, 2021, the holder of the Convertible Note converted $ 31,150 31,151 The total note principal and interest converted during the year ended December 31, 2021, was $ 168,300 and 168,294 common shares issued were valued at fair value based on the quoted trading prices on the conversion dates aggregating approximately $ 554,000 resulting in a loss on debt extinguishment of $ 386,000 . In addition, derivative fair value of $ 245,000 relating to the portion of the Note converted was settled resulting in gain on extinguishment of approximately $ 245,000 . The net loss on extinguishment was approximately $ 141,000 . As of December 31, 2021, the Company had accrued interest on the February 2020 Convertible Note of approximately $ 101,000 As of December 31, 2021, the Company remains in default on the repayment of remaining principal of $ 457,359 and accrued interest on the February 2020 Convertible Notes. Upon demand for repayment at the election of the holder, the holder of the Convertible Note is due 140 % of the aggregate of outstanding principal, interest, and other expenses due in respect of this Convertible Note. The 40% premium will be recorded once a demand occurs. Secured Convertible Promissory Note – June 2020 On June 26, 2020, the Company issued to an existing investor in the Company a 10 % original issue discount Senior Secured Convertible Promissory Note with a principal of $ 58,055 , for a purchase price of $ 52,500 , net of the original issue discount of $ 5,555 . The Convertible Note matured on December 26, 2020 . Prior to default, interest accrued on the aggregate unconverted and then outstanding principal amount of the Note at the rate of 10 % per annum, calculated on the basis of a 360-day year. The Company incurred approximately $ 14,000 in debt issuance costs. On August 5, 2020, the Company defaulted on certain covenants in the loan and the interest rate reset to the default rate of 18 The Note is convertible, in whole or in part, into shares of common stock of the Company at the option of the noteholder at a conversion price of $ 0.40 65 50,000 203,000 The obligations of the Company under the Note are secured by a senior lien and security interest in all of the assets of the Company and certain of its wholly-owned subsidiaries pursuant to the terms and conditions of a Security Agreement dated June 26, 2020 by the Company in favor of the noteholder. In connection with the issuance of the Note, the holders of the secured promissory notes that the Company issued to select accredited investors between June 28, 2019 and August 5, 2019 in the aggregate principal amount of approximately $ 5.7 For the year ended December 31, 2020, the Company recognized approximately $ 5,000 70,000 14,000 11,000 As of December 30, 2021, the Company remains in default on the repayment of principal of $ 58,055 16,000 140 The 40% premium will be recorded once a demand occurs Secured Convertible Promissory Note – October 2020 On October 30, 2020, the Company issued to an existing investor in and lender to the Company a 10 111,111 100,000 1.40 70 1.00 The obligations of the Company under the note are secured by a senior lien and security interest in all of the assets of the Company. The Company recorded approximately $ 9,000 The interest rate on the note was 10 18 Additionally, the Company issued the noteholder 79,366 1.00 47,619 57,000 0.16 262.27 0.92 The Company recorded a discount related to the warrants of approximately $ 66,000 , Including a discount of $ 6,000 and issuance costs of $ 5,000 based on the relative fair value of the instruments as determined by using the Black-Scholes valuation model. The Company recorded a beneficial conversion feature of $ 45,000 related to the note that was credited to additional paid in capital and reduced the carrying amount. The discount recorded is being amortized to interest expense over the life of the loan using the straight-line method. At the commitment date, the actual intrinsic value of the beneficial conversion feature was approximately $ 69,000 . The Company also recorded a debt discount related to the convertible debt of approximately $ 5,000 and debt issuance cost of $ 4,000 using the relative fair value method to be amortized as interest expense over the term of the loan using the straight-line method. For the year ended December 31, 2020, the Company recognized approximately $ 2,000 in interest expense. For the year ended December 31, 2020, the Company recognized $ 41,300 related to the amortization of debt discount including $ 1,300 of debt issuance costs. For the year ended December 31, 2021, the Company recognized approximately $ 17,000 in interest expense. For the year ended December 31, 2021, the Company recognized $ 79,000 related to the amortization of debt discount including debt issuance costs. As of December 31, 2021, the Company has outstanding principal of $ 111,111 19,000 As of December 31, 2021, the Company remains in default on the repayment of principal and interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125 The 25% premium will be recorded once a demand occurs Secured Convertible Promissory Note – January 2021 On January 31, 2021, the Company issued to an existing investor in and lender to the Company a 10 52,778 47,500 5,278 1.40 70 The obligations of the Company under the Note are secured by a senior lien and security interest in all assets of the Company. Additionally, the Company issued to the investor 37,699 1.60 1.00 22,619 27,000 0.16 262.27 0.97 The Company recorded approximately $ 2,000 The interest rate on the note was 10 18 The Company recorded a discount related to the warrants of approximately $ 32,000 3,000 1,000 0.45 240.83 one year The Company also recorded a debt discount related to the convertible debt of approximately $ 2,000 1,000 Total discounts recorded including the original issue discount were approximately $ 35,000 For year ended December 31, 2021, the Company recognized approximately $ 6,700 35,000 As of December 31, 2021, the Company has outstanding principal of $ 52,778 on the note, and has recorded approximately $ 6,700 of accrued interest included in accrued expenses on the accompanying balance sheet. As of December 31, 2021, the Company remains in default on the repayment of principal and accrued interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125 The 25% premium will be recorded once a demand occurs Secured Convertible Promissory Note – April 2021 On April 12, 2021, the Company issued to an accredited investor in and lender to the Company a 10 66,667 60,000 6,667 40,000 five The note matured on October 12, 2021 , Prior to default, interest accrued on the aggregate unconverted and then outstanding principal amount of the note at the rate of 10 % per annum, calculated on-the-basis of a 360-day year. On October 12, 2021, the Company defaulted on the note and the interest rate on the note reset to 18 % per annum. The Note is convertible, in whole or in part, at any time, and from time to time, into shares of the common stock of the Company at the option of the noteholder at a conversion price of $ 1.50 70 The Company recorded a discount related to the warrants of approximately $ 34,000 3,700 3,000 0.89 240.64 one year On June 25, 2021, the exercise price of the warrants was adjusted to $ 1.50 10,667 11,000 0.92 247.52 0.96 On November 4, 2021, the Company issued 7,662 12,500 On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 based on a note conversion at $ 1.00 and the Company issued an additional 19,084 warrants to the note holder. For the year ended December 31, 2021, the Company recognized approximately $ 6,100 37,500 As of December 31, 2021, the Company has recorded $ 66,667 6,100 As of December 31, 2021, the Company remains in default on the repayment of principal and accrued interest on the notes. Upon demand for repayment at the election of the holder, the holder of the note is due 125 The 25% premium will be recorded once a demand occurs Secured Convertible Promissory Note – June 2021 On June 25, 2021, the Company issued to an accredited investor in and lender to the Company a 5 % original issue discounted Senior Secured Convertible Promissory Note with a principal amount of $ 66,500 , for a purchase price of $ 63,000 , net of an original issue discount of $ 3,500 . Additionally, the Company issued to the investor 40,000 three -year warrants to purchase the Company’s common stock at an exercise price of $ 1.90 per share. Upon subsequent down-round equity sales by the Company, the number of shares issuable upon exercise of the Warrant shall be proportionately adjusted such that the aggregate exercise price of this Warrant shall remain $ 76,000 which is a full ratchet price protection provision. The note matures one year from issuance 10 The Note is convertible, in whole or in part, at any time, and from time to time, into shares of the common stock of the Company at the option of the noteholder at a conversion price of $ 1.50 1.60 65 The obligations of the Company under the Note are secured by a senior lien and security interest in all assets of the Company. The Company incurred approximately $ 9,300 The Company also issued 2,377 shares of common stock as a commission fee to the investment banker. The fair value of the common stock which was approximately $ 5,040 was recorded as debt issuance expense. Due to the variability in the conversion price of the Note the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 102,823 87,039 15,784 Total discounts recorded were $ 66,500 3,500 9,300 37,916 15,784 0.48 302.11 0.60 On August 11, 2021, the exercise price of the warrants was adjusted to $ 1.50 10,667 25,000 0.81 209 0.57 On October 27, 2021, the Company and the institutional investor who holds the convertible promissory note agreed to extend the maturity date of the note by six months to December 25, 2022 for no consideration. On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 1.00 and the Company issued an additional 25,333 warrants to the note holder. For the year ended December 31, 2021, the Company recognized approximately $ 27,800 5,800 At December 31, 2021, the Company has recorded $ 66,500 of outstanding principal and approximately $ 5,700 of accrued interest and $ 38,700 of unamortized discount and issuance expenses. Convertible Promissory Note – August 11, 2021 On August 11, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor pursuant to which the Company issued to the investor its Original Issue Discount Secured Convertible Promissory Note in the principal amount of $ 220,500 40,000 210,000 10,500 5,000 The note matured one year 10 % per annum, payable at maturity, and is convertible into common stock of the Company at a price of $ 1.50 per share, subject to anti-dilution adjustments in the event of certain corporate events as set forth in the Note, provided that if the average closing price of the Company’s common stock during any Nine consecutive trading days is below $1.60, the conversion price shall be reduced to 65 % of the lowest trading price during the 20 consecutive trading days immediately preceding the conversion date. On November 9, 2021, the Company defaulted on certain covenants in the note and the interest rate on the note reset to 24 % per annum. In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold. The Warrants are initially exercisable for a period of five years at a price of $ 1.90 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The Company incurred approximately $ 30,000 The Company also issued 7,000 Due to the variability in the conversion price of the Note the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 340,893 234,388 106,505 The Company recorded a total debt discount of $ 220,500 10,500 56,454 30,000 17,041 106,505 The fair value of the warrants on which the relative fair value was based was determined by using a simple binomial lattice model. The assumptions used in the model were a risk-free rate of 0.81 253 one year On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 based on a note conversion at $ 1.00 and the Company issued an additional 36,000 warrants to the note holder. For the year ended December 30, 2021, the Company recognized approximately $ 86,400 15,800 At December 31, 2021, the Company has remaining $ 220,500 15,800 134,100 Convertible Promissory Note – August 17, 2021 On August 17, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor pursuant to which the Company issued to the investor its Original Issue Discount Secured Convertible Promissory Note in the principal amount of $ 220,500 40,000 210,000 10,500 5,000 The note matures one year 10 1.50 1.60 65 In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold. The Warrants are initially exercisable for a period of five years at a price of $ 1.90 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant The Company incurred approximately $ 30,000 5,631 Due to the variability in the conversion price of the Note, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 398,404 297,833 100,571 The Company recorded a total debt discount of $ 220,500 10,500 62,220 30,000 17,209 100,571 The fair value of the warrants on which the relative fair value was based was determined by using a simple binomial lattice model. The assumptions used in the model were a risk-free rate of 0.77 254 one year On October 27, 2021, the Company and the institutional investor who holds the promissory note agreed to extend the maturity date the notes by six months to February 17, 2023 for no consideration. On November 15, 2021, the Company defaulted on certain covenants in the note and the interest rate on the note reset to 24 On November 30, 2021, the exercise price of the warrants was adjusted to $ 1.00 based on a note conversion at $ 1.00 and the Company issued an additional 36,000 warrants to the note holder. For the year ended December 31, 2021, the Company recognized approximately $ 62,600 15,400 At December 31, 2021, the Company has recorded $ 220,500 15,400 157,900 Convertible Promissory Note – October 4, 2021 On October 4, 2021, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the Buyer a 10 % Convertible Redeemable Note in the principal amount of $ 131,250 and a six-year warrant to purchase 23,810 shares of common stock of the Company for which the Company received proceeds of $ 110,000 . In addition, the Company entered into a Registration Rights Agreement with the investor and issued the investor 2,977 common shares as a commitment fee. The Note is due October 4, 2022. The Note provides for interest at the rate of 10 % per annum, payable in seven equal monthly payments beginning on August 15, 2022 through the maturity date. The Note is convertible into shares of common stock at any time following the date of cash payment at the Buyer’s option at a conversion price of $ 1.50 per share, subject to certain adjustments. The Warrants are exercisable for three-years from October 4, 2021, at an exercise price of $ 1.90 per share, subject to certain adjustments, which exercise price may be paid on a cashless basis. The aggregate exercise price is $ 45,238 The Company incurred approximately $ 15,000 2,173 Due to the lack of authorized shares, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 564,943 with $ 487,052 charged to derivative expense and $ 77,891 recorded as a debt discount. The Company recorded a total debt discount of $ 131,250 6,250 15,000 32,109 77,891 For the year ended December 31, 2021, the Company recognized approximately $ 32,000 3,200 At December 31, 2021, the Company has recorded $ 131,250 3,200 99,200 Convertible Promissory Note – October 7, 2021 On October 7, 2021, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the investor a 10 % Convertible Redeemable Note in the principal amount of $ 131,250 and a three-year warrant to purchase 23,810 shares of common stock of the Company for which the Company received proceeds of $ 110,000 . In addition, the Company entered into a Registration Rights Agreement with the investor and issued the investor 2,977 common shares as a commitment fee and an additional 2,632 shares as a commission to the broker. The Note is due October 7, 2022. The Note provides for interest at the rate of 10 % per annum, payable at maturity. The Note is convertible into shares of common stock at any time following the date of cash payment at the Buyer’s option at a conversion price of $1.50 per share, subject to certain adjustments. The Warrants are exercisable for three-years from October 7, 2021, at an exercise price of $ 1.90 per share, subject to certain adjustments, which exercise price may be paid on a cashless basis. The aggregate exercise price is $ 45,238 The Company incurred approximately $ 15,000 in debt issuance costs. Due to the lack of authorized shares, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 564,184 with $ 487,667 charged to derivative expense and $ 76,517 recorded as a debt discount. The Company recorded a total debt discount of $ 131,250 6,250 33,483 76,517 For the year ended December 31, 2021, the Company recognized approximately $ 30,900 3,100 At December 31, 2021, the Company has recorded $ 131,250 3,100 100,300 Derivative Liabilities Pursuant to Convertible Notes and Warrants In connection with the issuance of the unrelated party convertible notes (collectively referred to as “Notes”) and warrants (collectively referred to as “Warrants”), discussed above, the Company determined that the terms of certain Notes and Warrants contain an embedded conversion options to be accounted for as derivative liabilities due to the holder having the potential to gain value upon conversion and provisions which includes events not within the control of the Company. Due to the fact that the number of shares of common stock issuable exceed the Company’s authorized share limit as of December 31, 2021, the equity environment was tainted and all convertible debentures and warrants were included in the value of the derivative. Accordingly, for existing embedded conversion options and existing warrants that were not previously accounted for as derivatives, the Company reclassified $ 3,462,000 Derivatives and Hedging – Contracts in an Entity’s Own Stock During the year ended December 31, 2021, in connection with the issuance of the Notes and Warrants, on the initial measurement dates, the fair values of the embedded conversion options of approximately $ 2.0 million was recorded as derivative liabilities of which $ 377,269 was allocated as a debt discount and $ 1,593,978 as derivative expense. At the end of the period, the Company revalued the embedded conversion option derivative liabilities. In connection with the initial valuations and these revaluations, the Company recorded a loss from the initial and change in the derivative liabilities fair value of approximately $ 4.1 million for the year ended December 31, 2021. During the year ended December 31, 2021, the fair value of the derivative liabilities was estimated at issuance and at the December 31, 2021, using the Binomial Lattice valuation model with the following assumptions: Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode Dividend rate — % Term (in years) 0.01 to 1 year Volatility 247 % to 412 % Risk-free interest rate 0.07 % to 1.26 % Other than the effect on the derivative valuation recognized in operations, there was no accounting effect to the ratchet adjustments of certain convertible notes to reduce the conversion price to $ 1.00

Licensing Agreements

Licensing Agreements	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Licensing Agreements
Licensing Agreements	Note 5 - Licensing Agreements License of DiLA 2 On March 16, 2018, the Company entered into an exclusive sublicensing agreement for certain intellectual property rights to its DiLA2 delivery system. The agreement included an upfront payment of $ 200,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited)	Note 5 - Licensing Agreements Les Laboratories Servier As a result of the Asset Purchase Agreement that the Company entered into with Symplmed Pharmaceuticals LLC in June 2017, Symplmed assigned to the Company an Amended and Restated License and Commercialization Agreement with Les Laboratories Servier, pursuant to which the Company has the exclusive right to manufacture, have manufactured, develop, promote, market, distribute and sell Prestalia® in the U.S. (and its territories and possessions). On January 4, 2021, the licensor terminated the licensing agreement with the Company for the commercialization of Prestalia®. No Novosom Agreements In 2010, the Company entered into an asset purchase agreement with Novosom Verwaltungs GmbH (“Novosom”), pursuant to which the Company acquired intellectual property for Novosom’s SMARTICLES-based liposomal delivery system. In May 2018, the Company issued to Novosom 2,599 shares of our common stock, with a fair value of $ 75,000 , as additional consideration pursuant to the Asset Purchase Agreement. Such shares were due to Novosom as a result of the receipt by our company of a license fee under the License Agreement that we entered into with Lipomedics Inc. in February 2017. On December 23, 2019, Novosom repurchased the acquired intellectual property for $ 45,000 of which $ 20,000 was payable upon execution of the agreement and $ 25,000 was to be paid upon the Company’s achievement of certain performance obligations by June 30, 2020. The Company recognized $ 45,000 No License of DiLA 2 On March 16, 2018, the Company entered into an exclusive sublicensing agreement for certain intellectual property rights to its DiLA2 delivery system. The agreement included an upfront payment of $ 200,000

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 - Related Party Transactions Due to Related Party The Company and other related entities have had a commonality of ownership and/or management control, and as a result, the reported operating results and/or financial position of the Company could significantly differ from what would have been obtained if such entities were autonomous. The Company had a Master Services Agreement with Autotelic Inc., a related party that was partly owned by one of the Company’s former Board members and executive officers, namely Vuong Trieu, Ph.D., effective November 15, 2016. The Master Services Agreement terminated in 2018 with an unpaid balance for previous years services performed of approximately $4,000 is included in due to related party in the accompanying consolidated balance sheets at September 30, 2022, and December 31, 2021. In addition, as of September 30, 2022, and December 31, 2021, the Company owed various officers and directors approximately $ 1,000 $42,000	Note 6 - Related Party Transactions Due to Related Party The Company and other related entities have had a commonality of ownership and/or management control, and as a result, the reported operating results and/or financial position of the Company could significantly differ from what would have been obtained if such entities were autonomous. The Company had a Master Services Agreement (“MSA”) with Autotelic Inc., a related party that is partly owned by one of the Company’s former Board members and executive officers, namely Vuong Trieu, Ph.D., effective November 15, 2016. The MSA stated that Autotelic Inc. would provide business functions and services to the Company and allowed Autotelic Inc. to charge the Company for these expenses paid on its behalf. Dr. Trieu resigned as a director of our company effective October 1, 2018. The Company and Autotelic Inc. agreed to terminate the MSA effective October 31, 2018. An unpaid balance for previous years services performed under the agreement of approximately $ 4,000 In addition, as of December 31, 2021, the Company owed various officers and directors approximately $ 42,000

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Equity [Abstract]
Stockholders’ Equity	Note 7 - Stockholders’ Equity Preferred Stock Adhera has authorized 100,000 1,000 90,000 no 1,200 220 3,500 2,200 6,000 Series C Preferred Each share of Series C Preferred has a stated value of $ 5,000 per share, has a $ 5,100 liquidation preference per share, has voting rights of 33.33 votes per share , and is convertible into shares of common stock at a conversion price of $ 150.00 per share. As of September 30, 2022, and December 31, 2021, 100 Series D Preferred Each share of Series D Preferred has a stated value of $ 5,000 per share, has a liquidation preference of $ 300 per share, has voting rights of 62.5 votes per share and is convertible into shares of common stock at a conversion price of $ 80.00 per share. The Series D Preferred has a 5 % stated dividend rate when, and if declared by the Board of Directors, is not redeemable and has voting rights on an as-converted basis. As of September 30, 2022, and December 31, 2021, 40 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Series E Convertible Preferred Stock and Warrants The Series E Preferred Stock has a stated value of $ 5,000 8 10.00 February 10, 2020 On March 19, 2021, the exercise price of the Series E warrants was adjusted from $ 10.00 1.00 25,900 25,900 390,000 0.16 262.27 .41 .43 As of May 17, 2021, the three-year anniversary of the closing of the Series E Preferred stock offering, all outstanding Series E Preferred stock were convertible by the Company into common stock. On June 8, 2021, an investor converted 8 10,000 5,051 2,679 3,750 On July 30, 2021, an investor converted 50 250,000 25,000 On October 4, 2021, the Company issued 12,777 20 27,770 On October 5, 2021, the Company issued 19,271 30 42,707 On October 8, 2021, the Company issued 2,571 4 5,707 On October 12, 2021, the Company issued 3,216 5 7,156 On November 23, 2021, the Company issued 9,665 15 21,649 On January 27, 2022, the exercise price of the Series E warrants was adjusted to $ 0.78 0.78 On May 17, 2022, the Company effected the conversion of 3,059 5.1 2,035,306 10.00 As of September 30, 2022, the Company had a total of 1,453,028 0.78 The Company had accrued dividends on the Series E Preferred stock of approximately $ 453,000 5.0 As of September 30, 2022, and December 31, 2021, there were 267 3,326 Series F Convertible Preferred Shares and Warrants The Series F Preferred Stock has a stated value of $ 5,000 8 10.00 February 10, 2020 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) On March 19, 2021, the exercise price of the Series F warrants was adjusted from $ 10.00 1.00 25,900 25,900 31,000 0.16 262.27 .46 .53 On October 15, 2021, the Company issued 1,853 3 3,521 As of November 9, 2021, three-year anniversary of the closing of the Series F Preferred stock offering, all outstanding Series F Preferred stock and accrued dividends became convertible by the Company into common stock upon written notification being provided by the Company to stockholders. On January 27, 2022, the exercise price of the Series F warrants was adjusted to $ 0.78 0.78 On May 17, 2022, the Company effected the conversion of 358 541,000 233,127 10.00 As of September 30, 2022, the Company had a total of 154,425 The Company had accrued dividends on the Series F Preferred stock of approximately $ 448,000 No At September 30, 2022 and December 31, 2021, there were zero 358 Series G Convertible Preferred Shares The Series G Preferred Stock has a stated value of $ 5,000 8 10.00 As of September 30, 2022, no Common Stock On June 8, 2021, an investor converted 8 10,000 5,051 On June 8, 2021, the Company issued 2,679 3,750 On July 30, 2021, and investor converted 50 250,000 25,000 On August 11, 2021, the Company issued 5,000 56,464 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) On August 18, 2021, the Company issued 5,000 62,220 On September 22, 2021, the Company issued 15,008 39,290 On October 4, 2021, the Company issued 12,777 shares of common stock upon the conversion of 20 shares Series E Preferred stock including accrued dividends of $ 27,770 . On October 4, 2021, the Company issued 2,977 10,859 On October 5, 2021, the Company issued 19,271 30 42,707 On October 8, 2021, the Company issued 2,571 4 5,707 On October 8, 2021, the Company issued 2,977 12,233 On October 12, 2021, the Company issued 3,216 5 7,156 On October 15, 2021, the Company issued 1,853 3 3,521 On November 4, 2021, the Company issued 7,662 250,000 On November 23, 2021, the Company issued 9,665 15 21,649 On December 6, 2021, the Company issued 4,805 18,745 During the twelve-month period ending December 31, 2021, the company issued 168,301 98,141 70,160 554,000 386,000 On January 27, 2022, the Company issued 12,721 9,500 422 28,000 18,000 23,000 23,000 5,000 On March 15, 2022, the Company issued 2,500 3,596 On March 15, 2022, the Company issued 10,000 14,384 On May 11, 2022, the Company issued 19,231 11,820 On May 17, 2022, the Company effected the conversion of 3,059 5.1 2,035,306 10.00 On May 17, 2022, the Company effected the conversion of 358 541,000 233,127 10.00 Treasury Stock On May 12, 2022, the Company repurchased 5,954 2,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Warrants As of September 30, 2022, there were 5,192,652 0.88 Schedule of Stockholders’ Equity Note, Warrants or Rights Shares 2023 2024 2025 2026 2027 Series E Preferred Stock 1,520,280 1,520,280 - - - - Series F Preferred Stock 154,425 154,425 - - - - Bridge Loan 1,111,112 - - - - 1,111,112 Convertible Notes (CVN) 2,389,394 - 145,056 36,777,552 345,600 - Other 17,441 13 1,179 3,201 - - Total Warrants 5,192,652 1,674,718 3,236,550 1,899,917 345,600 1,111,112 Schedule of Warrants Shares Warrants as of December 31, 2021 3,731,263 Issued as a result of price adjustments on convertible notes 133,284 Variable quantity of warrants related to the February 2020 note 216,993 Warrants issued with 2022 Bridge Note 1,111,112 Warrants as of September 30, 2022 5,192,652 Warrants outstanding as of September 30, 2022, included 5,127,591 The intrinsic value of 5,192,652 2.5 As discussed in Note 2 above, the Company has issued convertible notes and warrants with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock and various default provisions related to the payment of the notes in Company stock. The number of shares of common stock to be issued under the convertible notes and warrants is based on the future price of the Company’s common stock. The number of shares of common stock potentially issuable upon conversion of the promissory notes are therefore, indeterminate. Due to the fact that the number of shares of common stock potentially issuable exceed the Company’s authorized share limit as of September 30, 2022, the equity environment was tainted and all convertible debentures and warrants were included in the value of the derivative as of that date. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the convertible notes were recorded as derivative liabilities. On September 30, 2022, the Company evaluated all outstanding warrants and due to reasons discussed above, all warrants outstanding were considered tainted and were therefore, accounted for as derivative liabilities. Other than the effect on the derivative valuation recognized in operations, there was no accounting effect to the ratchet adjustments of certain warrants to reduce the conversion price to $ 0.78	Note 7 - Stockholders’ Equity Preferred Stock Adhera has authorized 100,000 shares of preferred stock for issuance and has designated 1,000 shares as Series B Preferred Stock (“Series B Preferred”) and 90,000 shares as Series A Junior Participating Preferred Stock (“Series A Preferred”). No shares of Series A Preferred or Series B Preferred are outstanding. In March 2014, Adhera designated 1,200 shares as Series C Convertible Preferred Stock (“Series C Preferred”). In August 2015, Adhera designated 220 shares as Series D Convertible Preferred Stock (“Series D Preferred”). In April 2018, Adhera designated 3,500 shares of Series E Convertible Preferred Stock (“Series E Preferred”). In July 2018, Adhera designated 2,200 shares of Series F Convertible Preferred Stock (“Series F Preferred”). In December 2019, Adhera designated 6,000 shares of Series G Convertible Preferred Stock (“Series G Preferred”). The Company plans to file a certificate of elimination with respect to the Series A and Series B stock and a certificate of decrease with respect to each of its Series C, D and F Preferred stock. As of December 31, 2021 the Company has not filed the certificate of elimination. Each subsequent authorization of Preferred Stock has liquidation preference over the previous Series. Series C Preferred Each share of Series C Preferred has a stated value of $ 5,000 per share, has a $ 5,100 liquidation preference per share, has voting rights of 33.33 votes per Series C Preferred share , and is convertible into shares of common stock at a conversion price of $ 150.00 per share. As of December 31, 2021, and December 31, 2020, 100 Series D Preferred Each share of Series D Preferred has a stated value of $ 5,000 per share, has a liquidation preference of $ 300 per share, has voting rights of 62.5 votes per Series D Preferred share and is convertible into shares of common stock at a conversion price of $ 80.00 per share. The Series D Preferred has a 5 % stated dividend rate when, and if declared by the Board of Directors, is not redeemable and has voting rights on an as-converted basis. As of December 31, 2021, and December 31, 2020, 40 Series E Convertible Preferred Stock and Warrants The Series E Preferred Stock has a stated value of $ 5,000 per share and accrues 8 % dividends per annum that are payable in cash or stock at the Company’s discretion. The Series E Preferred has voting rights, dividend rights, liquidation preferences, conversion rights at the option of the holder and anti-dilution rights. Series E Preferred stock is convertible into shares of common stock at $ 10.00 . Anti-dilution price protection on Series E Preferred stock expired on February 10, 2020 . Warrants issued with Series E Convertible Preferred Stock have anti-dilution price protection, are exercisable for a period of five years, and contain customary exercise limitations. On March 19, 2021, the exercise price of the Series E warrants was adjusted from $ 10.00 1.00 25,900 25,900 390,000 0.16 262.27 .41 .43 As of May 17, 2021, the three-year anniversary of the closing of the Series E Preferred stock offering, all outstanding Series E Preferred stock may be converted by the Company into common stock upon written notification being provided by the Company to stockholders. As of December 31, 2021, the Company has not provided notice of conversion to the holders of the Series E Preferred stock. On June 8, 2021, an investor converted 8 10,000 5,051 2,679 3,750 On July 30, 2021, an investor converted 50 250,000 25,000 On October 4, 2021, the Company issued 12,777 shares of common stock upon the conversion of 20 shares Series E Preferred stock including accrued dividends of $ 27,770 On October 5, 2021, the Company issued 19,271 shares of common stock upon the conversion of 30 shares of Series E Preferred stock including accrued dividends of $ 42,707 On October 8, 2021, the Company issued 2,571 shares of common stock upon the conversion of 4 shares of Series E Preferred stock including accrued dividends of $ 5,707 On October 12, 2021, the Company issued 3,216 shares of common stock upon the conversion of 5 shares of Series E Preferred stock including accrued dividends of $ 7,156 On November 23, 2021, the Company issued 9,665 shares of common stock upon the conversion of 15 shares of Series E Preferred stock including accrued dividends of $ 21,649 As of December 31, 2021, the Company had a total of 1,520,280 1.00. The Company had accrued dividends on the Series E Preferred stock of approximately $ 5.0 3.7 At December 31, 2021 and December 31, 2020, there were 3,326 3,458 Series F Convertible Preferred Shares and Warrants The Series F Preferred Stock has a stated value of $ 5,000 per share and accrues 8 % dividends per annum that are payable in cash or stock at the Company’s discretion. The Series F Preferred has voting rights, dividend rights, liquidation preferences, conversion rights at the holders option and anti-dilution rights. Series F Preferred stock is convertible into shares of common stock at $ 10.00 Anti-dilution price protection on Series F Preferred stock expired on February 10, 2020 . Warrants issued with Series F Convertible Preferred Stock have anti-dilution price protection, are exercisable for a period of five years, and contain customary exercise limitations. On October 30, 2019, the Company repurchased 20 shares of Series F Convertible Preferred Stock including accrued and unpaid dividends and warrants to purchase 7,500 shares of common stock for $ 100,000 from our former CEO pursuant to an amendment to the settlement agreement dated April 4, 2019. The Company also committed to purchase from such officer the remaining Series F Convertible Preferred Stock and related warrants held by such officer for $ 100,000 by not later than March 1, 2020. As of December 31, 2021, the Company had not repurchased the remaining shares. On March 19, 2021, the exercise price of the Series F warrants was adjusted from $ 10.00 1.00 25,900 25,900 31,000 0.16 262.27 .46 .53 On October 15, 2021, the Company issued 1,853 shares of common stock upon the conversion of 3 shares of Series F Preferred stock and including total accrued dividends of $ 3,521 As of November 9, 2021, three-year anniversary of the closing of the Series F Preferred stock offering, all outstanding Series F Preferred stock and accrued dividends became convertible by the Company into common stock upon written notification being provided by the Company to stockholders. As of December 31, 2021, the Company has not provided notice of conversion to the holders of the Series F Preferred stock. As of December 31, 2021, the Company had a total of 154,425 The Company had accrued dividends on the Series F Preferred stock of approximately $ 488,000 347,000 At December 31, 2021 and December 31, 2020, there were 358 361 Series G Convertible Preferred Shares The Series G Preferred Stock has a stated value of $ 5,000 8 10.00 As of December 31, 2021, no Common Stock On December 11, 2020, the Company issued 6,085 10 60,850 On December 21, 2020, the Company issued 6,074 10 60,740 On June 8, 2021, an investor converted 8 10,000 5,051 On June 8, 2021, the Company issued 2,679 shares of common stock to the investor for a cashless exercise of 3,750 warrants. On July 30, 2021, and investor converted 50 250,000 25,000 On August 11, 2021, the Company issued 5,000 56,464 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) On August 18, 2021, the Company issued 5,000 62,220 On September 22, 2021, the Company issued 15,008 39,290 On October 4, 2021, the Company issued 12,777 20 27,770 On October 4, 2021, the Company issued 2,977 10,859 On October 5, 2021, the Company issued 19,271 30 42,707 On October 8, 2021, the Company issued 2,571 4 5,707 On October 8, 2021, the Company issued 2,977 12,233 On October 12, 2021, the Company issued 3,216 5 7,156 On October 15, 2021, the Company issued 1,853 3 3,521. On November 4, 2021, the Company issued 7,662 12,500 On November 23, 2021, the Company issued 9,665 15 21,649 On December 6, 2021, the Company issued 4,805 18,745 During the twelve-month period ending December 31, 2021, the company issued 168,294 common shares upon the conversion of $ 98,141 principal and $ 70,160 of accrued interest on the February 2020 convertible note. The common shares issued upon conversions of the note for the period ended December 31, 2021 were valued at fair value based on the quoted trading prices on the conversion dates aggregating approximately $ 554,000 resulting in a loss on debt extinguishment of approximately $386,000 . Warrants As of December 31, 2021, there were 3,731,263 1.0 Schedule of Stockholders’ Equity Note, Warrants or Rights Warrant Summary: Shares 2023 2024 2025 2026 Issued with Series E Preferred Stock 1,520,280 1,520,280 — — — Issued with Series F Preferred Stock 154,425 154,425 — — — Issued with Convertible Notes 2,039,117 — 123,620 1,645,930 269,567 Other 17,441 504 16,775 162 — Total Warrants 3,731,263 1,675,209 140,395 1,646,092 269,567 The above includes 3,713,822 price adjustable warrants. The intrinsic value of 3,731,263 1,492,503 A total of 17,188 Series D warrants expired during the period ended December 31, 2021. In addition, there were 3,750 Series E warrants and 12,500 warrants issued with convertible notes exercised on a cashless basis for the twelve-month period ended December 31, 2021. As discussed in Note 2 above, the Company has issued convertible notes and warrants with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock and various default provisions related to the payment of the notes in Company stock. The number of shares of common stock to be issued under the convertible notes and warrants is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is therefore, indeterminate. Due to the fact that the number of shares of common stock issuable exceed the Company’s authorized share limit as of December 31, 2021, the equity environment was tainted and all convertible debentures and warrants were included in the value of the derivative as of that date. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the warrants were recorded as derivative liabilities. On December 31, 2021, the Company evaluated all outstanding warrants to determine whether these instruments are tainted and, due to reasons discussed above, all warrants outstanding were considered tainted and were therefore, accounted for as derivative liabilities.

Stock Incentive Plans

Stock Incentive Plans	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Stock Incentive Plans	NOTE 8 - Stock Incentive Plans Stock Options The following table summarizes stock option activity for the nine-month period ended September 30, 2022: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2021 19,203 $ 19.40 Options expired / forfeited (203 ) 34.00 Outstanding, September 30, 2022 19,000 19.60 Exercisable, September 30, 2022 19,000 $ 19.60 No The following table summarizes additional information on the Company’s stock options outstanding at September 30, 2022: Schedule of Share Based Payment Arrangement, Option, Exercise Price Range Options Outstanding Options Exercisable Exercise Price Number Outstanding Weighted- Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price 19.60 19,000 0.59 $ 19.60 19,000 $ 19.60 Totals 19,000 0.59 $ 19.60 19,000 $ 19.60 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) As of September 30, 2022, the Company had no No As of September 30, 2022, the intrinsic value of options outstanding or exercisable was zero there were no options outstanding with an exercise price less than the closing market price of our common stock at that date.	NOTE 8 - Stock Incentive Plans Stock Options The following table summarizes stock option activity for the year ended December 31, 2021 and 2020: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2019 203,568 $ 11.60 Options expired / forfeited (184,000 ) $ 10.60 Outstanding, December 31, 2020 19,568 $ 20.00 Options expired / forfeited (365 ) $ 36.60 Outstanding, December 31, 2021 19,203 $ 19.40 Exercisable, December 31, 2021 19.203 $ 19.40 No stock options were granted during the years ended December 31, 2020 or 2021. The following table summarizes additional information on the Company’s stock options outstanding at December 31, 2021: Schedule of Share Based Payment Arrangement, Option, Exercise Price Range Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted- Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 19.60 19,000 1.33 $ 19.60 19,000 $ 19.60 $ 34.00 203 0.02 $ 34.00 203 $ 34.00 Totals 19,203 1.32 $ 19.75 19,203 $ 19.75 No stock options were issued by the Company during the year ended December 31, 2021. As of December 31, 2021, the Company had no unrecognized compensation expense related to unvested stock options. Total expense related to stock options was zero 8,000 As of December 31, 2021, the intrinsic value of options outstanding or exercisable was zero there were no options outstanding with an exercise price less than $ 1.40

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 - Commitments and Contingencies Litigation Because of the nature of the Company’s business, it is subject to claims and/or threatened legal actions, which arise out of the normal course of business. As of the date of this filing, the Company is not aware of any pending lawsuits against it, its officers or directors. Leases The Company does not own or lease any real property or facilities that are material to its current business operations. If the Company continues its business operations, the Company may seek to lease facilities to support its operational and administrative needs. Licensing Agreement – MLR 1019 On July 28, 2021, the Company and Melior II entered into an exclusive license agreement for the development, commercialization and exclusive license of MLR-1019. MLR-1019 is being developed as a new class of therapeutic for Parkinson’s disease (PD) and is, to the best of the Company’s knowledge, the only drug candidate today to address both movement and non-movement aspects of PD. Under the Agreement, the Company was granted an exclusive license to use Melior II’s Patents and know-how to develop products in consideration for cash payments up to approximately $ 21.8 5 The license agreement terminates upon the last expiration of the patents licensed by the Company, which is presently 2038 subject to any potential extensions and renewals of any of such patents. If the Company fails to have its common stock listed on Nasdaq or the NYSE (an “Uplisting Event”) within 12 months after the Company receives a Clinical Trial Authorization from the European Medicines Agency, then the Company’s commercial license and rights for using Melior II’s data shall terminate. Additionally, if the Company has completed the necessary steps to effect an Uplisting Event, the Company will have the option to purchase all rights held by Melior II on the MLR-1019 licensed products in consideration for 10 2.5 As of September 30, 2022, no performance milestones had been met under the agreement. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) Licensing Agreement – MLR 1023 On August 24, 2021, the Company as licensee entered into an exclusive license agreement with Melior I for the development, commercialization and exclusive license of Melior I’s MLR-1023. MLR-1023 is being developed as a novel therapeutic for Type 1 diabetes. Under the Agreement, the Company was granted an exclusive license to use the Melior I’s Patents and know-how to develop products in consideration for cash payments up to approximately $ 21.8 8 12 Under the original terms of the agreement if the Company failed to raise $4.0 million dollars within 120 days of the Effective Date of the agreement then the License would immediately terminate unless, by 120 Days Adhera was in the process of completing transactions to complete the fundraising then an additional 30 Days would be provided to allow for the completion of the raise On October 20, 2021, the Company expanded the exclusive licensing agreement with Melior I to include two additional clinical indications for Non-Alcoholic Steatohepatitis (NASH) and pulmonary inflammation. On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the agreement for the Company to raise $4.0 million dollars unless, by 180 Days Adhera is in the process of completing transactions to complete the fundraising then an additional 30 Days shall be provided to allow for the completion of required fundraising On February 16, 2022, an addendum to the licensing agreement dated August 4, 2021, was executed by the Company and Melior I, extending the requirement by the Company to raise $4.0 million dollars to June 16, 2022 On July 20, 2022, the Company entered into an addendum to the License Agreement for MLR-1023 with Melior I pursuant to which Melior I extended the license to February 1, 2023, in exchange for a $ 136,921 500,000 As of September 30, 2022, no performance milestones have been met under the agreement.	NOTE 9 - Commitments and Contingencies Litigation Because of the nature of the Company’s business, it is subject to claims and/or threatened legal actions, which arise out of the normal course of business. As of the date of this filing, the Company is not aware of any pending lawsuits against it, its officers or directors. Leases The Company does not own or lease any real property or facilities that are material to its current business operations. If the Company continues its business operations, the Company may seek to lease facilities in order to support its operational and administrative needs. Share Repurchase Agreement On October 30, 2019, the Company repurchased 20 7,500 100,000 100,000 Licensing Agreement – MLR 1019 On July 28, 2021, the Company and Melior Pharmaceuticals II, LLC (“MP”) entered into an exclusive license agreement for the development, commercialization and exclusive license of MLR-1019. MLR-1019 is being developed as a new class of therapeutic for Parkinson’s disease (PD) and is, to the best of the Company’s knowledge, the only drug candidate today to address both movement and non-movement aspects of PD. Under the Agreement, the Company was granted an exclusive license to use the MP Patents and know-how to develop products in consideration for cash payments up to approximately $ 21.8 5 The license terminates upon the last expiration of the patents licensed by the Company, which is presently 2034 subject extensions and renewals of any of such patents. If the Company fails to have its common stock listed on Nasdaq or the NYSE (an “Uplisting Event”) within 12 months after the Company receives a Clinical Trial Authorization from the European Medicines Agency, then the Company’s commercial license and rights for using MP’s data shall terminate. Additionally, if the Company has completed the necessary steps to affect an Uplisting Event, the Company will have the option to purchase all rights held by MP on the MLR-1019 licensed products in consideration for 10 % of the outstanding shares of the Company’s common stock (immediately post Uplisting Event) and 2.5 % royalty of future gross product sales. As of December 31, 2021, no performance milestones had been met under the agreement. Licensing Agreement – MLR 1023 On August 24, 2021, the Company as licensee entered into an exclusive license agreement with Melior Pharmaceuticals I, Inc. for the development, commercialization and exclusive license of Melior’s MLR-1023. MLR-1023 is being developed as a novel therapeutic for Type 1 diabetes. Under the Agreement, the Company was granted an exclusive license to use the MP Patents and know-how to develop products in consideration for cash payments up to approximately $ 21.8 8 12 Under the original terms of the agreement if the Company failed to raise $4.0 million dollars within 120 days of the Effective Date then the License would immediately terminate unless, by 120 Days Adhera was in the process of completing transactions to complete the fundraising then an additional 30 Days would be provided to allow for the completion of the raise On November 17, 2021, Melior Pharmaceuticals I, Inc. extended the Company’s timeline from 120 days to 180 days from the effective of the agreement for the Company to raise $4.0 million dollars unless, by 180 Days Adhera is in the process of completing transactions to complete the fundraising then an additional 30 Days shall be provided to allow for the completion of required fundraising As of December 31, 2021, no performance milestones had been met under the agreement.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10 - Income Taxes The Company has identified its federal and California and Louisiana state tax returns as “major” tax jurisdictions. The periods the Company’s income tax returns are subject to examination for these jurisdictions are 2018 through 2021 for federal and 2019 through 2021 for Louisiana. The Company believes its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that would result in a material change to our financial position. Therefore, no liabilities for uncertain income tax positions have been recorded. At December 31, 2021, the Company had available net operating loss carry-forwards for federal income tax reporting purposes of approximately $ 326 The Company’s net deferred tax assets, deferred tax liabilities and valuation allowance as of December 31, 2021 and 2020 are summarized as follows: Schedule of Deferred Tax Assets and Liabilities (in thousands) 2021 2020 Years Ended December 31, (in thousands) 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 8,402 $ 7,741 Inventory reserve 114 Depreciation and amortization 1,272 2,226 Share based compensation 647 599 Other 613 297 Total deferred tax assets 10,935 10,977 Valuation allowance (10,935 ) (10,977 ) Net deferred tax assets — — Deferred tax liabilities: Intangible assets — — Net deferred tax liabilities $ — $ — The Company records a valuation allowance in the full amount of our net deferred tax assets since realization of such tax benefits has been determined by our management to be less likely than not. The valuation allowance decreased $ 42,000 0.6 As of the date of this filing, the Company has not filed its 2021 federal and state corporate income tax returns. The Company expects to file the 2021 return by the extension filing date.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – Subsequent Events Convertible Note Default(s) On October 4, 2022, the Company defaulted on the final payment on the October 4, 2021, convertible note. As a result of the default, the interest rate on the note reset to 16 On October 7, 2022, the Company defaulted on the final payment on the October 7, 2021, convertible note. As a result of the default, the interest rate on the note reset to 16 On October 15, 2022, the Company defaulted on the March 15, 2022 note. As a result of the default the interest rate on the note reset to 18	NOTE 11 - Subsequent Events Default on Convertible Notes On January 2, 2022, the company defaulted on certain covenants contained in the October 4, 2021, convertible note and the interest rate reset to 16% On January 5, 2022, the company defaulted on certain covenants contained in the October 7, 2021, convertible note and the interest rate reset to 16% Conversion of Principal and Interest on Convertible Note On January 27, 2022, the holder of the June 25, 2021, convertible note converted $ 9,500 421 0.78 12,721 Amendment to Licensing Agreement On February 16, 2022, an addendum to the licensing agreement dated August 4, 2021, was executed by the Company and Melior Pharmaceuticals I, Inc, extending the requirement by the Company to raise $4.0 million dollars to June 16, 2022 Issuance of Convertible Promissory Note On March 15, 2022, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional investor pursuant to which the Company issued the Buyer a 10% Convertible Note in the principal amount of $ 250,000 for a purchase price of $ 200,000 reflecting a $ 50,000 original issue discount . The Company received total consideration of $ 180,000 after debt issuance costs of $ 20,000 . In addition, the Company issued 2,500 shares of common stock as a commitment fee to the investor. The company will record a debt discount related to the original issue discount and will evaluate the note terms for derivative accounting treatment. The Note provides for guaranteed interest at the rate of 10% per annum for the 12 months from and after the original issue date of the Note for an aggregate guaranteed interest of $ 25,000 , all of which guaranteed interest shall be deemed earned as of the date of the note. The principal amount and the guaranteed interest shall be due and payable in seven equal monthly payments each, $ 39,285.71 , commencing on August 15, 2022, and continuing on the 15th day of each month until paid in full not later than March 15, 2023, the maturity date. The Note is convertible into shares of common stock at any time following any event of default at the Buyer’s option at a conversion price of ninety percent (90%) per share of the lowest per-share trading price of the Company; stock during the ten trading day periods before the conversion, subject to certain adjustments. Reverse Stock Split On September 30, 2022, the Company filed a Certificate of Amendment to the Certificate of Incorporation with the Delaware Secretary of State to effect a reverse stock split of all outstanding shares of the Company’s common stock at a ratio of 1-for-20 On October 5, 2022, the Company effected the 1-for-20 reverse stock split

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Adhera Therapeutics, Inc. and the wholly-owned subsidiaries, Ithena, Cequent, MDRNA, and Atossa, and eliminate any inter-company balances and transactions. All wholly-owned subsidiaries of Adhera Therapeutics, Inc. are inactive.	Principles of Consolidation The consolidated financial statements include the accounts of Adhera Therapeutics, Inc. and the wholly-owned subsidiaries, Ithena, Cequent, MDRNA, and Atossa, and eliminate any inter-company balances and transactions. All wholly-owned subsidiaries of Adhera Therapeutics, Inc. are inactive.
Going Concern and Management’s Liquidity Plans	Going Concern and Management’s Liquidity Plans The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. As of September 30, 2022, the Company had cash and cash equivalents of approximately $ 133,000 21.8 The Company has incurred recurring losses and negative cash flows from operations since inception and has funded its operating losses through the sale of common stock, preferred stock, warrants to purchase common stock, convertible notes and secured promissory notes. The Company recognized a net loss of approximately $ 1.8 1.3 55.4 In addition, to the extent that the Company continues its business operations, the Company anticipates that it will continue to have negative cash flows from operations, at least into the near future. However, the Company cannot be certain that it will be able to obtain such funds required for its our operations at terms acceptable to the Company or at all. General market conditions, as well as market conditions for companies in the Company’s financial and business position, as well as the ongoing issues arising from the COVID-19 pandemic, the Ukraine war and inflation and the Federal Reserve interest rate increases in response, and any recessionary environment or market downturns that could result, may make it difficult for the Company to seek financing from the capital markets, and the terms of any financing may adversely affect the holdings or the rights of its stockholders. If the Company is unable to obtain additional financing in the future, there may be a negative impact on the financial viability of the Company. The Company plans to increase working capital by managing its cash flows and expenses, divesting development assets and raising additional capital through private or public equity or debt financing. There can be no assurance that such financing or partnerships will be available on terms which are favorable to the Company or at all. While management of the Company believes that it has a plan to fund ongoing operations, there is no assurance that its plan will be successfully implemented. Failure to raise additional capital through one or more financings, divesting development assets or reducing discretionary spending could have a material adverse effect on the Company’s ability to achieve its intended business objectives. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this Report. The consolidated financial statements do not contain any adjustments that might result from the resolution of any of the above uncertainties. Reverse Stock-split On September 30, 2022, the Company filed a Certificate of Amendment to the Certificate of Incorporation with the Delaware Secretary of State to effect a reverse stock split of all outstanding shares of the Company’s common stock at a ratio of 1-for-20. On October 5, 2022, the Company effected the 1-for-20 reverse stock split of its common stock. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company retroactively adjusted all outstanding common stock equivalents including options, warrants, convertible notes and other agreements with third parties. All disclosures of common shares and per common share data in the accompanying consolidated financial statements and related notes reflect the reverse stock split for all periods presented. As a result of the reverse split the Company recorded a $361,000 adjustment to the par value of common stock which was offset to additional paid-in capital. Summary of Significant Accounting Policies	Going Concern and Management’s Liquidity Plans The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2021, the Company had cash and cash equivalents of approximately $ 76,000 25.1 The Company has incurred recurring losses and negative cash flows from operations since inception and has funded its operating losses through the sale of common stock, preferred stock, warrants to purchase common stock, convertible notes and secured promissory notes. The Company incurred a net loss of approximately $ 6.4 million for the year ended December 31, 2021 and used cash in operating activities of approximately $ 664,000 . The Company had an accumulated deficit of approximately $ 53.0 million as of December 31, 2021. In addition, to the extent that the Company continues its business operations, the Company anticipates that it will continue to have negative cash flows from operations, at least into the near future. However, the Company cannot be certain that it will be able to obtain such funds required for its our operations at terms acceptable to the Company or at all. General market conditions, as well as market conditions for companies in the Company’s financial and business position, as well as the ongoing issue arising from the COVID-19 pandemic, may make it difficult for the Company to seek financing from the capital markets, and the terms of any financing may adversely affect the holdings or the rights of its stockholders. If the Company is unable to obtain additional financing in the future, there may be a negative impact on the financial viability of the Company. The Company plans to increase working capital by managing its cash flows and expenses, divesting development assets and raising additional capital through private or public equity or debt financing. There can be no assurance that such financing or partnerships will be available on terms which are favorable to the Company or at all. While management of the Company believes that it has a plan to fund ongoing operations, there is no assurance that its plan will be successfully implemented. Failure to raise additional capital through one or more financings, divesting development assets or reducing discretionary spending could have a material adverse effect on the Company’s ability to achieve its intended business objectives. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this Report. The consolidated financial statements do not contain any adjustments that might result from the resolution of any of the above uncertainties. Summary of Significant Accounting Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of six months or less at the time of purchase to be cash equivalents. As of December 31, 2021 and September 30, 2022, the Company had approximately $ 76,000 133,000 The Company deposits its cash with major financial institutions that may at times exceed the federally insured limit. As of December 31, 2021 and September 30, 2022, the Company did no 250,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited)	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2021, the Company had approximately $ 76,000 in cash equivalents. The Company deposits its cash with major financial institutions and may at times exceed the federally insured limit. At December 31, 2021, the Company’s cash balance did not exceed the federal insurance limit.
Use of Estimates	Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates 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 revenue and expenses during the reported period. Significant areas requiring the use of management estimates include accruals related to our operating activity including legal and other consulting expenses, the fair value of non-cash equity-based issuances, the fair value of derivative liabilities, and the valuation allowance on deferred tax assets. Actual results could differ materially from such estimates under different assumptions or circumstances.	Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates 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 revenue and expenses during the reported period. Significant areas requiring the use of management estimates include accruals related to our operating activity including legal and other consulting expenses, the fair value of non-cash equity-based issuances, the fair value of derivative liabilities, and the valuation allowance on deferred tax assets. Actual results could differ materially from such estimates under different assumptions or circumstances.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company considers the fair value of cash, accounts payable, debt, and accrued expenses not to be materially different from their carrying value. These financial instruments have short-term maturities. We follow authoritative guidance with respect to fair value reporting issued by the Financial Accounting Standards Board (“FASB”) for financial assets and liabilities, which defines fair value, provides guidance for measuring fair value and requires certain disclosures. The guidance does not apply to measurements related to share-based payments. The guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. As of September 30, 2022, the Company measured conversion features on outstanding convertible notes and warrants as a derivative liability using significant unobservable prices that are based on little or no verifiable market data, which is Level 3 in the fair value hierarchy, resulting in a fair value estimate of approximately $ 7.3 million. The value of the derivative liability as of September 30, 2022, was determined by using the binomial lattice model using the following inputs: risk free rate of 4.05% to 4.25% , volatility of 147% to 317% and time to maturity of zero to one year no liabilities or assets measured at fair value on a non-recurring basis as of September 30, 2022. Schedule of Fair Value Measurements Fair Value Measurements at September 30, 2022 Quoted Other Significant (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liabilities $ - $ - $ 7,260 $ 7,260 Total $ - $ - $ 7,260 $ 7,260 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments (in thousands) Warrants Notes Total Nine-Months Ended September 30, 2022 (in thousands) Warrants Notes Total Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697 Initial valuation of derivative liabilities included in debt discount 1,151 163 1,314 Initial valuation of derivative liabilities included in derivative expense — 108 108 Reclassification of derivative liabilities loss to gain on debt extinguishment — (325 ) (325 ) Change in fair value included in derivative expense (318 ) (1,216 ) (1,534 ) Balance at September 30, 2022 $ 6,169 $ 1,091 $ 7,260 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments.	Fair Value of Financial Instruments The Company considers the fair value of cash, accounts payable, debt, and accrued expenses not to be materially different from their carrying value. These financial instruments have short-term maturities. We follow authoritative guidance with respect to fair value reporting issued by the Financial Accounting Standards Board (“FASB”) for financial assets and liabilities, which defines fair value, provides guidance for measuring fair value and requires certain disclosures. The guidance does not apply to measurements related to share-based payments. The guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. As of December 31, 2021, the Company measured conversion features on outstanding convertible notes and warrants as a derivative liability using significant unobservable prices that are based on little or no verifiable market data, which is Level 3 in the fair value hierarchy, resulting in a fair value estimate of approximately $ 7.7 million. The value of the derivative liability as of December 31, 2021, was determined by using the binomial lattice model using the following inputs: 0.069 % to 1.26 % risk free rate, volatility of 255 % to 399 % and time to maturity of 0 - 0.60 years. There were no liabilities or assets measured at fair value on a non-recurring basis as of December 31, 2021, and there were no liabilities or assets measured at fair value on a recurring or non-recurring basis as of December 31, 2020. Schedule of Fair Value Measurements (in thousands) (Level 1) (Level 2) (Level 3) Total Fair Value Measurements at December 31, 2021 Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 7,697 $ 7,697 Total $ - $ - $ 7,697 $ 7,697 A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments Year Ended December 31, 2021 (In thousands) Warrants Notes Total Balance at December 31, 2020 $ — $ — $ — Initial valuation of derivative liabilities included in debt discount — 377 377 Initial valuation of derivative liabilities included in derivative expense 246 1,348 1,594 Reclassification of derivative liabilities gain to loss on debt extinguishment (52 ) (193 ) (245 ) Reclass from additional paid-in capital 3,107 355 3,462 Change in fair value included in derivative expense 2,035 474 2,509 Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments.
Convertible Debt and Warrant Accounting	Convertible Debt and Warrant Accounting Debt with warrants In accordance with ASC Topic 470-20-25, when the Company issues debt with warrants, the Company treats the relative fair value of the warrants as a debt discount, recorded as a contra-liability against the debt, and amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in the Company’s consolidated balance sheets if the warrants are not treated as a derivative. The Company determines the fair value of the warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”), the binomial model or the Monte Carlo Method based upon the underlying conversion features of the debt and then computes and records the relative fair value as a debt discount. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. Convertible debt – derivative treatment When the Company issues debt with a conversion feature, it first assesses whether the conversion feature meets the requirements to be accounted for as stock settled debt. If it does not meet those requirements then it is assessed on whether the conversion feature should be bifurcated and treated as a derivative liability, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in stockholders’ equity in its statement of financial position. Convertible debt – beneficial conversion feature Prior to the Company’s adoption of ASU No. 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) If the conversion feature does not qualify for derivative treatment, the convertible debt is treated as traditional debt.	Convertible Debt and Warrant Accounting Debt with warrants In accordance with ASC Topic 470-20-25, when the Company issues debt with warrants, the Company treats the relative fair value of the warrants as a debt discount, recorded as a contra-liability against the debt, and amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in the Company’s consolidated balance sheets if the warrants are not treated as a derivative. The Company determines the fair value of the warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”), the binomial model or the Monte Carlo Method based upon the underlying conversion features of the debt and then computes and records the relative fair value as a debt discount. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. Convertible debt – derivative treatment When the Company issues debt with a conversion feature, it first assesses whether the conversion feature meets the requirements to be accounted for as stock settled debt. If it does not meet those requirements then it is assessed on whether the conversion feature should be bifurcated and treated as a derivative liability, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in stockholders’ equity in its statement of financial position. Convertible debt – beneficial conversion feature Prior to the Company’s adoption of ASU No. 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Recently Adopted In August 2020, the FASB issued 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 (“ASU 2020-06”), which will simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. Specifically, the new standard will remove the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It will also remove certain settlement conditions that are currently required for equity contracts to qualify for the derivative scope exception and will simplify the diluted earnings per share calculation for convertible instruments. ASU 2020-06 will be effective January 1, 2022, for the Company and may be applied using a full or modified retrospective approach. Early adoption is permitted, but no earlier than January 1, 2021, for the Company. The Company adopted ASU No. 2020-06 on January 1, 2021. Management determined such adoption did not have a material impact on the overall stockholders’ equity (deficit) in the Company’s consolidated financial statements. In May 2021, 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), to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The amendments in ASU 2021-04 provide the following guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic: 1. An entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as an exchange of the original instrument for a new instrument. 2. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: a. For a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged. Specifically, an entity should consider: i. An increase or a decrease in the fair value of the modified or exchanged written call option in applying the 10 percent cash flow test and/or calculating the fees between debtor and creditor in accordance with Subtopic 470-50, Debt—Modifications and Extinguishments. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) ii. An increase (but not a decrease) in the fair value of the modified or exchanged written call option in calculating the third-party costs in accordance with Subtopic 470-50. b. For all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. 3. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange on the basis of the substance of the transaction, in the same manner as if cash had been paid as consideration, as follows: a. A financing transaction to raise equity. The effect should be recognized as an equity issuance cost in accordance with the guidance in Topic 340, Other Assets and Deferred Costs. b. A financing transaction to raise or modify debt. The effect should be recognized as a cost in accordance with the guidance in Topic 470, Debt, and Topic 835, Interest. c. Other modifications or exchanges that are not related to financings or compensation for goods or services or other exchange transactions within the scope of another Topic. The effect should be recognized as a dividend. For entities that present EPS in accordance with Topic 260, that dividend should be an adjustment to net income (or net loss) in the basic EPS calculation. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option to compensate for goods or services in accordance with the guidance in Topic 718, Compensation—Stock Compensation. In a multiple-element transaction (for example, one that includes both debt financing and equity financing), the total effect of the modification should be allocated to the respective elements in the transaction. The amendments in ASU 2021-04 are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt the amendments in ASU 2021-04 in an interim period, the guidance should be applied as of the beginning of the fiscal year. The adoption by the Company as of January 1, 2022, did not have a significant impact on its financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.	Recently Issued Accounting Pronouncements Recently Adopted In January 2017, the FASB issued Accounting Standards Update (“ASU”) No. 2017-04, Intangibles-Goodwill and Other (Topic 350) (“ASU 2017-04”), which will simplify the goodwill impairment calculation by eliminating Step 2 from the current goodwill impairment test. The new standard does not change how a goodwill impairment is identified. The Company will continue to perform its quantitative goodwill impairment test by comparing the fair value of its reporting unit to its carrying amount, but if the Company is required to recognize a goodwill impairment charge, under the new standard, the amount of the charge will be calculated by subtracting the reporting unit’s fair value from its carrying amount. Under the current standard, if the Company is required to recognize a goodwill impairment charge, Step 2 requires it to calculate the implied value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination and the amount of the charge is calculated by subtracting the reporting unit’s implied fair value of goodwill from the goodwill carrying amount. The standard was effective January 1, 2020. The adoption of ASU 2017-04 did not have a material impact on the Company’s historical consolidated financial statements. In August 2020, the FASB issued 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 (“ASU 2020-06”), which will simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. Specifically, the new standard will remove the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It will also remove certain settlement conditions that are currently required for equity contracts to qualify for the derivative scope exception and will simplify the diluted earnings per share calculation for convertible instruments. ASU 2020-06 will be effective January 1, 2022, for the Company and may be applied using a full or modified retrospective approach. Early adoption is permitted, but no earlier than January 1, 2021, for the Company. The Company adopted ASU No. 2020-06 on January 1, 2021. Management determined such adoption did not have a material impact on the overall stockholders’ equity (deficit) in the Company’s consolidated financial statements. Not Yet Adopted In May 2021, 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), to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The amendments in ASU 2021-04 provide the following guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic: 1. An entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as an exchange of the original instrument for a new instrument. 2. An entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange as follows: a. For a modification or an exchange that is a part of or directly related to a modification or an exchange of an existing debt instrument or line-of-credit or revolving-debt arrangements (hereinafter, referred to as a “debt” or “debt instrument”), as the difference between the fair value of the modified or exchanged written call option and the fair value of that written call option immediately before it is modified or exchanged. Specifically, an entity should consider: i. An increase or a decrease in the fair value of the modified or exchanged written call option in applying the 10 percent cash flow test and/or calculating the fees between debtor and creditor in accordance with Subtopic 470-50, Debt—Modifications and Extinguishments. ii. An increase (but not a decrease) in the fair value of the modified or exchanged written call option in calculating the third-party costs in accordance with Subtopic 470-50. b. For all other modifications or exchanges, as the excess, if any, of the fair value of the modified or exchanged written call option over the fair value of that written call option immediately before it is modified or exchanged. 3. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange on the basis of the substance of the transaction, in the same manner as if cash had been paid as consideration, as follows: a. A financing transaction to raise equity. The effect should be recognized as an equity issuance cost in accordance with the guidance in Topic 340, Other Assets and Deferred Costs. b. A financing transaction to raise or modify debt. The effect should be recognized as a cost in accordance with the guidance in Topic 470, Debt, and Topic 835, Interest. c. Other modifications or exchanges that are not related to financings or compensation for goods or services or other exchange transactions within the scope of another Topic. The effect should be recognized as a dividend. For entities that present EPS in accordance with Topic 260, that dividend should be an adjustment to net income (or net loss) in the basic EPS calculation. An entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option to compensate for goods or services in accordance with the guidance in Topic 718, Compensation—Stock Compensation. In a multiple-element transaction (for example, one that includes both debt financing and equity financing), the total effect of the modification should be allocated to the respective elements in the transaction. The amendments in ASU 2021-04 are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt the amendments in ASU 2021-04 in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. The Company is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.
Net Loss per Common Share	Net Loss per Common Share Basic net loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss by the weighted average number of common shares and common stock equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. Potentially dilutive securities which include outstanding warrants, stock options, convertible notes and preferred stock have been excluded from the computation of diluted net loss per share as their effect would be anti-dilutive. For all periods presented, basic and diluted net loss were the same. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited) The following table presents the computation of net loss per share (in thousands), except share and per share data): Schedule of Earnings Per Share, Basic and Diluted 2022 2021 2022 2021 Three Months Ended Nine Months Ended 2022 2021 2022 2021 Numerator Net loss $ (1,804 ) $ (3,739 ) $ (1,779 ) $ (4,682 ) Dividends (8 ) (406 ) (574 ) (1,679 ) Net Loss allocable to common stockholders $ (1,812 ) $ (4,145 ) $ (2,353 ) $ (6,361 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 3,160,877 649,321 2,019,953 587,117 Net loss per share of common stock, basic and diluted Net loss per share $ (0.57 ) $ (6.38 ) $ (1.16 ) $ (10.83 ) The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 Nine-Months Ended September 30, 2022 2021 Stock options outstanding 19,000 19,378 Convertible notes 2,389,770 1,216,640 Warrants 5,192,652 3,065,318 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 178,833 2,175,826 Series F Preferred Stock — 225,995 Total 7,786,089 6,708,991	Net Loss per Common Share Basic net loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss by the weighted average number of common shares and common stock equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. Potentially dilutive securities which include outstanding warrants, stock options, convertible notes and preferred stock have been excluded from the computation of diluted net loss per share as their effect would be anti-dilutive. For all periods presented, basic and diluted net loss were the same. The following table presents the computation of net loss per share (in thousands, except share and per share data): Schedule of Earnings Per Share, Basic and Diluted (in thousands except share and per share data) 2021 2020 December 31, (in thousands except share and per share data) 2021 2020 Numerator Net loss $ (6,351 ) $ (3,766 ) Preferred stock dividends (2,054 ) (1,540 ) Net Loss allocable to common stockholders $ (8,405 ) $ (5,306 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 654,700 548,514 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (12.84 ) $ (9.67 ) The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2021 2020 Year Ended December 31, 2021 2020 Stock options outstanding 19,203 19,568 Convertible notes 2,434,842 1,682,930 Warrants 3,731,263 3,909,100 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 2,162,076 2,102,801 Series F Preferred Stock 227,761 215,199 Total 8,580,979 7,935,432 As of December 31, 2021, the Company’s fully diluted common stock equivalents exceeded the 180,000,000 shares currently authorized prior to the reverse stock split. (See Note 11)
Stock-Based Compensation	Stock-Based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”) For stock options issued, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised if and when a forfeiture becomes probable. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the Three and Nine Months Ended September 30, 2022 (Unaudited)	Stock-Based Compensation The Company applies the provisions of ASC 718, Compensation—Stock Compensation (“ASC 718”) For stock options issued, the Company estimates the grant date fair value of each option using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. For awards subject to service-based vesting conditions, including those with a graded vesting schedule, the Company recognizes stock-based compensation expense equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. Forfeitures are recorded as they are incurred as opposed to being estimated at the time of grant and revised if and when a forfeiture becomes probable.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates.	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates.
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. This quarterly report should be read in conjunction with the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. The information furnished in this Report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the nine months ended September 30, 2022, are not necessarily indicative of the results for the year ending December 31, 2022, or for any future period.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Fair Value Measurements	Schedule of Fair Value Measurements Fair Value Measurements at September 30, 2022 Quoted Other Significant (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liabilities $ - $ - $ 7,260 $ 7,260 Total $ - $ - $ 7,260 $ 7,260	Schedule of Fair Value Measurements (in thousands) (Level 1) (Level 2) (Level 3) Total Fair Value Measurements at December 31, 2021 Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 7,697 $ 7,697 Total $ - $ - $ 7,697 $ 7,697
Schedule of Roll Forward of Level 3 Financial Instruments	A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments (in thousands) Warrants Notes Total Nine-Months Ended September 30, 2022 (in thousands) Warrants Notes Total Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697 Initial valuation of derivative liabilities included in debt discount 1,151 163 1,314 Initial valuation of derivative liabilities included in derivative expense — 108 108 Reclassification of derivative liabilities loss to gain on debt extinguishment — (325 ) (325 ) Change in fair value included in derivative expense (318 ) (1,216 ) (1,534 ) Balance at September 30, 2022 $ 6,169 $ 1,091 $ 7,260	A roll forward of the level 3 valuation financial instruments is as follows: Schedule of Roll Forward of Level 3 Financial Instruments Year Ended December 31, 2021 (In thousands) Warrants Notes Total Balance at December 31, 2020 $ — $ — $ — Initial valuation of derivative liabilities included in debt discount — 377 377 Initial valuation of derivative liabilities included in derivative expense 246 1,348 1,594 Reclassification of derivative liabilities gain to loss on debt extinguishment (52 ) (193 ) (245 ) Reclass from additional paid-in capital 3,107 355 3,462 Change in fair value included in derivative expense 2,035 474 2,509 Balance at December 31, 2021 $ 5,336 $ 2,361 $ 7,697
Schedule of Earnings Per Share, Basic and Diluted	The following table presents the computation of net loss per share (in thousands), except share and per share data): Schedule of Earnings Per Share, Basic and Diluted 2022 2021 2022 2021 Three Months Ended Nine Months Ended 2022 2021 2022 2021 Numerator Net loss $ (1,804 ) $ (3,739 ) $ (1,779 ) $ (4,682 ) Dividends (8 ) (406 ) (574 ) (1,679 ) Net Loss allocable to common stockholders $ (1,812 ) $ (4,145 ) $ (2,353 ) $ (6,361 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 3,160,877 649,321 2,019,953 587,117 Net loss per share of common stock, basic and diluted Net loss per share $ (0.57 ) $ (6.38 ) $ (1.16 ) $ (10.83 )	The following table presents the computation of net loss per share (in thousands, except share and per share data): Schedule of Earnings Per Share, Basic and Diluted (in thousands except share and per share data) 2021 2020 December 31, (in thousands except share and per share data) 2021 2020 Numerator Net loss $ (6,351 ) $ (3,766 ) Preferred stock dividends (2,054 ) (1,540 ) Net Loss allocable to common stockholders $ (8,405 ) $ (5,306 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 654,700 548,514 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (12.84 ) $ (9.67 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 Nine-Months Ended September 30, 2022 2021 Stock options outstanding 19,000 19,378 Convertible notes 2,389,770 1,216,640 Warrants 5,192,652 3,065,318 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 178,833 2,175,826 Series F Preferred Stock — 225,995 Total 7,786,089 6,708,991	The following number of shares have been excluded from diluted net (loss) since such inclusion would be anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2021 2020 Year Ended December 31, 2021 2020 Stock options outstanding 19,203 19,568 Convertible notes 2,434,842 1,682,930 Warrants 3,731,263 3,909,100 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 2,162,076 2,102,801 Series F Preferred Stock 227,761 215,199 Total 8,580,979 7,935,432

Notes Payable and Convertible_2

Notes Payable and Convertible Promissory Notes (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Convertible Promissory Notes	The following table summarizes the Company’s outstanding convertible notes as of September 30, 2022, and December 31, 2021: Schedule of Convertible Promissory Notes (in thousands) September 30, 2022 December 31, 2021 Convertible Notes $ 1,300 $ 1,516 Unamortized discounts and fees (178 ) (530 ) Convertible notes payable, net $ 1,122 $ 986	The following table summarizes the Company’s outstanding convertible notes as of December 31, 2021, and December 31, 2020: Schedule of Convertible Promissory Notes (in thousands) December 31, 2021 December 31, 2020 Convertible Notes $ 1,516 $ 720 Unamortized discounts (530 ) (79 ) Convertible Notes Payable $ 986 $ 641
Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode	During the nine months period ended September 30, 2022, the fair value of the derivative liabilities was estimated at issuance and at September 30, 2022, using the Binomial Lattice valuation model with the following assumptions: Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode Dividend rate — % Term (in years) 0.0 1.07 Volatility 147 317.47 % Risk-free interest rate 1.28 4.25 %	During the year ended December 31, 2021, the fair value of the derivative liabilities was estimated at issuance and at the December 31, 2021, using the Binomial Lattice valuation model with the following assumptions: Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode Dividend rate — % Term (in years) 0.01 to 1 year Volatility 247 % to 412 % Risk-free interest rate 0.07 % to 1.26 %
Schedule of Outstanding Term Loans	The following table summarizes the Company’s outstanding term loans: Schedule of Outstanding Term Loans (in thousands) September 30, December 30, 2019 Term Loan $ 5,677 $ 5,677 2022 Term Loan 2,222 - Notes payable 7,899 5,677 Unamortized discounts (1,029 ) - Loans payable $ 6,870 $ 5,677

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Equity [Abstract]
Schedule of Stockholders’ Equity Note, Warrants or Rights	Schedule of Stockholders’ Equity Note, Warrants or Rights Shares 2023 2024 2025 2026 2027 Series E Preferred Stock 1,520,280 1,520,280 - - - - Series F Preferred Stock 154,425 154,425 - - - - Bridge Loan 1,111,112 - - - - 1,111,112 Convertible Notes (CVN) 2,389,394 - 145,056 36,777,552 345,600 - Other 17,441 13 1,179 3,201 - - Total Warrants 5,192,652 1,674,718 3,236,550 1,899,917 345,600 1,111,112	Schedule of Stockholders’ Equity Note, Warrants or Rights Warrant Summary: Shares 2023 2024 2025 2026 Issued with Series E Preferred Stock 1,520,280 1,520,280 — — — Issued with Series F Preferred Stock 154,425 154,425 — — — Issued with Convertible Notes 2,039,117 — 123,620 1,645,930 269,567 Other 17,441 504 16,775 162 — Total Warrants 3,731,263 1,675,209 140,395 1,646,092 269,567
Schedule of Warrants	Schedule of Warrants Shares Warrants as of December 31, 2021 3,731,263 Issued as a result of price adjustments on convertible notes 133,284 Variable quantity of warrants related to the February 2020 note 216,993 Warrants issued with 2022 Bridge Note 1,111,112 Warrants as of September 30, 2022 5,192,652

Stock Incentive Plans (Tables)

Stock Incentive Plans (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Schedule of Share Based Payments Arrangement, Option Activity	The following table summarizes stock option activity for the nine-month period ended September 30, 2022: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2021 19,203 $ 19.40 Options expired / forfeited (203 ) 34.00 Outstanding, September 30, 2022 19,000 19.60 Exercisable, September 30, 2022 19,000 $ 19.60	The following table summarizes stock option activity for the year ended December 31, 2021 and 2020: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2019 203,568 $ 11.60 Options expired / forfeited (184,000 ) $ 10.60 Outstanding, December 31, 2020 19,568 $ 20.00 Options expired / forfeited (365 ) $ 36.60 Outstanding, December 31, 2021 19,203 $ 19.40 Exercisable, December 31, 2021 19.203 $ 19.40
Schedule of Share Based Payment Arrangement, Option, Exercise Price Range	The following table summarizes additional information on the Company’s stock options outstanding at September 30, 2022: Schedule of Share Based Payment Arrangement, Option, Exercise Price Range Options Outstanding Options Exercisable Exercise Price Number Outstanding Weighted- Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price 19.60 19,000 0.59 $ 19.60 19,000 $ 19.60 Totals 19,000 0.59 $ 19.60 19,000 $ 19.60	The following table summarizes additional information on the Company’s stock options outstanding at December 31, 2021: Schedule of Share Based Payment Arrangement, Option, Exercise Price Range Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted- Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 19.60 19,000 1.33 $ 19.60 19,000 $ 19.60 $ 34.00 203 0.02 $ 34.00 203 $ 34.00 Totals 19,203 1.32 $ 19.75 19,203 $ 19.75

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The Company’s net deferred tax assets, deferred tax liabilities and valuation allowance as of December 31, 2021 and 2020 are summarized as follows: Schedule of Deferred Tax Assets and Liabilities (in thousands) 2021 2020 Years Ended December 31, (in thousands) 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 8,402 $ 7,741 Inventory reserve 114 Depreciation and amortization 1,272 2,226 Share based compensation 647 599 Other 613 297 Total deferred tax assets 10,935 10,977 Valuation allowance (10,935 ) (10,977 ) Net deferred tax assets — — Deferred tax liabilities: Intangible assets — — Net deferred tax liabilities $ — $ —

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	$ 7,260	$ 7,697
Total	7,260	7,697
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Total
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	7,260	7,697
Total	$ 7,260	$ 7,697

Schedule of Roll Forward of Lev

Schedule of Roll Forward of Level 3 Financial Instruments (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Balance at December 31, 2021	$ 7,697
Initial valuation of derivative liabilities included in debt discount	1,314	377
Initial valuation of derivative liabilities included in derivative expense	108	1,594
Reclassification of derivative liabilities loss to gain on debt extinguishment	(325)	(245)
Reclass from additional paid-in capital		3,462
Change in fair value included in derivative expense	(1,534)	2,509
Balance at September 30, 2022	7,260	7,697
Warrants [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	5,336
Initial valuation of derivative liabilities included in debt discount
Initial valuation of derivative liabilities included in derivative expense		246
Reclassification of derivative liabilities loss to gain on debt extinguishment		(52)
Reclass from additional paid-in capital		3,107
Change in fair value included in derivative expense		2,035
Balance at September 30, 2022		5,336
Convertible Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	2,361
Initial valuation of derivative liabilities included in debt discount	163	377
Initial valuation of derivative liabilities included in derivative expense	108	1,348
Reclassification of derivative liabilities loss to gain on debt extinguishment	(325)	(193)
Reclass from additional paid-in capital		355
Change in fair value included in derivative expense	(1,216)	474
Balance at September 30, 2022	1,091	2,361
Warrant [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	5,336
Initial valuation of derivative liabilities included in debt discount	1,151
Initial valuation of derivative liabilities included in derivative expense
Reclassification of derivative liabilities loss to gain on debt extinguishment
Change in fair value included in derivative expense	(318)
Balance at September 30, 2022	$ 6,169	$ 5,336

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Net loss	$ (1,804)	$ 99	$ (74)	$ (3,739)	$ (514)	$ (428)	$ (1,779)	$ (4,682)	$ (6,351)	$ (3,766)
Dividends	(8)			(406)			(574)	(1,679)	(2,054)	(1,540)
Net Loss allocable to common stockholders	$ (1,812)			$ (4,145)			$ (2,353)	$ (6,361)	$ (8,405)	$ (5,306)
Weighted average common shares outstanding used to compute net loss per share, basic and diluted	3,160,877			649,321			2,019,953	587,117	654,700	548,514
Net loss per share	$ (0.57)			$ (6.38)			$ (1.16)	$ (10.83)	$ (12.84)	$ (9.67)

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	7,786,089	6,708,991	8,580,979	7,935,432
Stock Options Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	19,000	19,378	19,203	19,568
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,389,770	1,216,640	2,434,842	1,682,930
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	5,192,652	3,065,318	3,731,263	3,909,100
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	3,334	3,334	3,334	3,334
Series D Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,500	2,500	2,500	2,500
Series E Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	178,833	2,175,826	2,162,076	2,102,801
Series F Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		225,995	227,761	215,199

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cash and cash equivalents	$ 133,000						$ 133,000		$ 76,000
Working capital	21,800,000						21,800,000		25,100,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest									6,400,000
Net cash used in operating activities							1,262,000	$ 369,000	664,000	$ 588,000
Accumulated deficit									53,000,000
Cash Equivalents, at Carrying Value									76,000
Fair Value, Net Asset (Liability)	$ 0						$ 0		$ 0	$ 0
Common Stock, Shares Authorized	180,000,000						180,000,000		180,000,000	180,000,000
Net loss	$ 1,804,000	$ (99,000)	$ 74,000	$ 3,739,000	$ 514,000	$ 428,000	$ 1,779,000	$ 4,682,000	$ 6,351,000	$ 3,766,000
Accumulated deficit	55,370,000						55,370,000		53,017,000	44,612,000
Cash equivalents	133,000						133,000		76,000	$ 1,000
Cash	0						0		0
Cash federally insured limit amount	250,000						$ 250,000		$ 250,000
Minimum [Member]
Property, Plant and Equipment [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							4.05%		0.069%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate							147%		255%
Fair value assumptions, expected term									0 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							4.25%		1.26%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate							317%		399%
Fair value assumptions, expected term							1 year		7 months 6 days
Fair Value, Inputs, Level 3 [Member]
Property, Plant and Equipment [Line Items]
Long-Term Debt, Fair Value	$ 7,300,000						$ 7,300,000		$ 7,700,000

Prepaid Expenses (Details Narra

Prepaid Expenses (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Prepaid Expenses
Prepaid expenses	$ 123,000	$ 120,000	$ 0

Schedule of Convertible Promiss

Schedule of Convertible Promissory Notes (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible Notes	$ 1,300	$ 1,516	$ 720
Unamortized discounts and fees	(178)	(530)	(79)
Convertible notes payable, net	$ 1,122	$ 986	$ 641

Schedule of Fair Value of Deriv

Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode (Details)	Sep. 30, 2022	Dec. 31, 2021
Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Risk-free interest rate	0	0
Measurement Input, Expected Term [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Term (in years)	0 years	3 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Term (in years)	1 year 25 days	1 year
Measurement Input, Price Volatility [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Risk-free interest rate	147	247
Measurement Input, Price Volatility [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Risk-free interest rate	317.47	412
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Risk-free interest rate	1.28	0.07
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Risk-free interest rate	4.25	1.26

Notes Payable and Convertible_3

Notes Payable and Convertible Promissory Notes (Details Narrative)																																		1 Months Ended	3 Months Ended					9 Months Ended		12 Months Ended
	May 12, 2022 USD ($) shares	May 11, 2022 USD ($) $ / shares shares	Mar. 15, 2022 USD ($) shares	Jan. 27, 2022 USD ($) $ / shares shares	Jan. 05, 2022	Nov. 30, 2021 $ / shares shares	Nov. 29, 2021 USD ($) shares	Nov. 15, 2021 $ / shares shares	Nov. 15, 2021 $ / shares shares	Nov. 09, 2021	Nov. 04, 2021 shares	Oct. 27, 2021	Oct. 12, 2021	Oct. 07, 2021 USD ($) $ / shares shares	Oct. 04, 2021 USD ($) $ / shares shares	Oct. 04, 2021 USD ($) $ / shares shares	Sep. 13, 2021 USD ($) shares	Aug. 17, 2021 USD ($) $ / shares shares	Aug. 16, 2021 USD ($) shares	Aug. 11, 2021 USD ($) $ / shares shares	Jul. 31, 2021	Jul. 30, 2021 shares	Jul. 29, 2021 USD ($) shares	Jun. 25, 2021 USD ($) $ / shares shares	Apr. 12, 2021 USD ($) $ / shares shares	Mar. 19, 2021 USD ($) $ / shares shares	Jan. 31, 2021 USD ($) $ / shares shares	Oct. 30, 2020 USD ($) $ / shares shares	Aug. 05, 2020	Jun. 26, 2020 USD ($) $ / shares	May 05, 2020 $ / shares	Feb. 05, 2020 USD ($)	Dec. 28, 2019	Jul. 31, 2021	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Aug. 30, 2022 USD ($)	Jan. 31, 2022 $ / shares	Jan. 02, 2022	Apr. 30, 2021	Jan. 27, 2021 $ / shares	Jun. 15, 2020	Oct. 30, 2019 $ / shares	Aug. 05, 2019 USD ($)
Short-Term Debt [Line Items]
Interest rate, percentage										24%
Repayments of debt																																								$ 551,000
Debt payment Interest																																										$ 2,000,000
Convertible notes payable, current																																			$ 1,122,000					1,122,000		986,000	$ 641,000
Conversion price | $ / shares						$ 1
Debt discount to be amortized																																			$ 1,029,000					1,029,000
Debt discount																																								1,265,000	230,000	398,000	839,000
Conversion instrument amount																																										554,000
Loss on extinguishment of debt																																										386,000
Loss on fair value of derivative liabilities																																								$ 1,425,000	(3,055,000)	(4,103,000)
Stock Issued During Period, Value, Conversion of Convertible Securities																																				$ 11,000	$ 28,000	$ 85,000	$ 26,000			554,000
Convertible, beneficial conversion feature																																											95,000
Class of warrants | shares						19,084					12,500																								5,192,652					5,192,652		3,731,263
Exercise of warrants | $ / shares						$ 1																		$ 1.60											$ 0.88					$ 0.88		$ 1
Notes payable																																			$ 7,899,000					$ 7,899,000		$ 5,677,000
Shares issued for warrants exercise | shares											7,662
Warrants outstanding																																			77,330					77,330
Reclassification of additional paid in capital to derivative liability																																										3,462,000
Payments of Debt Issuance Costs																																								328,000	72,000	$ 101,000	114,000
Debt instrument description		(i) the 12-month anniversary of the original issuance date of the Notes, or May 11, 2023, (ii) a financing transaction which results in the Company’s common stock being listed on a national securities exchange, and (iii) an event of default. If an event of default occurs before the Company’s common stock is listed on a national securities exchange, the event of default would require a repayment of 125% of the outstanding principal, accrued interest and other amounts owing thereon unless the Company is trading on a national securities exchange in which case the repayment would be 100%. The Notes bear interest at 8% per annum, subject to an increase to 15% in case of an event of default as provided for therein. In addition, at any time before the 12-month anniversary of the date of issuance of the Notes, the Company may, upon five days’ prior written notice to the Purchaser, prepay all of the then outstanding principal amount of the Notes for cash in an amount equal to the sum of 105% of all amounts due and owing hereunder, including all accrued and unpaid interest.
Interest expense related party																																			$ 21,000			25,000		$ 66,800	76,000
Number of warrants or rights outstanding | shares																																			5,192,652					5,192,652		3,731,263
Interest expense debt																																			$ 92,000			(177,000)		$ 307,000	(177,000)	$ (141,000)
Interest rate					16%
Senior Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount																																																				$ 5,700,000
Interest expense debt																																			2,700					7,900		17,000
Senior Secured Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Principal amount																												$ 111,111							$ 111,111					$ 111,111		$ 111,111
Debt issuance costs																												$ 9,000
Interest rate, percentage																												10%							125%					125%		125%
Interest expense debt																																											2,000
Debt issuance costs																																											1,300
Accured interest																																			$ 34,400					$ 34,400		$ 19,000
Debt instrument interest rate, effective percentage																												10%																				18%
Conversion price | $ / shares																										$ 1		$ 1.40																							$ 1
Warrant term																										11 months 1 day
Debt discount to be amortized																												$ 6,000
Debt discount																																									79,000	$ 79,000	41,300
Convertible note premium description																																								The 25% premium will be recorded once a demand occurs		The 25% premium will be recorded once a demand occurs
Proceeds from issuance of secured debt																												100,000
Convertible, beneficial conversion feature																												45,000
Beneficial conversion feature																												$ 69,000
Threshold percentage																												70%
Class of warrants | shares				35,816																						47,619		79,366
Deemed dividend																										$ 57,000
Exercise of warrants | $ / shares																										$ 1
Shares issued, price per share | $ / shares																												$ 1.60
Senior Secured Convertible Promissory Note One [Member] | October Two Thousand Twenty [Member]
Short-Term Debt [Line Items]
Interest expense debt																																			5,100			5,000		$ 15,200	14,800
Debt issuance costs																																						0			2,600
Debt discount																																						0
Senior Secured Convertible Promissory Note One [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Debt and warrant exercise price per share | $ / shares				$ 0.98
Senior Secured Convertible Promissory Note One [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt and warrant exercise price per share | $ / shares				$ 0.78
Senior Secured Convertible Promissory Note One [Member] | Valuation Technique, Option Pricing Model [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																												$ 6,000
Unamortized debt issuance expense																												5,000
Senior Secured Convertible Promissory Note One [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																										0.16
Senior Secured Convertible Promissory Note One [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																										262.27
Senior Secured Convertible Promissory Note - January 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																											$ 52,778
Debt issuance costs																											2,000
Interest expense debt																																			2,400			2,900		7,200	5,700	$ 6,700
Debt issuance costs																																						100			700
Accured interest																																			$ 13,900					$ 13,900		$ 6,700
Convertible notes payable, current																											$ 47,500
Debt instrument interest rate, effective percentage																											10%								125%					125%		125%
Conversion price | $ / shares																										$ 1	$ 1.40
Warrant term																										11 months 19 days
Debt discount to be amortized																											$ 2,000
Debt discount																																						5,600			34,000	$ 35,000
Convertible note premium description																																								The 25% premium will be recorded once a demand occurs.		The 25% premium will be recorded once a demand occurs
Debt default interest rate																					18%													18%
Deemed dividend																										$ 27,000
Conversion ratio																											0.70
Warrants issued | shares																										22,619	37,699
Exercise of warrants | $ / shares																											$ 1.60
Fair value method																											$ 1,000
Original issue discount																											35,000
Notes payable																																			$ 52,778					$ 52,778		$ 52,778
Additional warrants issued | shares				17,012
Senior Secured Convertible Promissory Note - January 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Debt and warrant exercise price per share | $ / shares				$ 0.98
Senior Secured Convertible Promissory Note - January 2021 [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt and warrant exercise price per share | $ / shares				0.78
Senior Secured Convertible Promissory Note - January 2021 [Member] | Investor and lender [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																											5,278
Senior Secured Convertible Promissory Note - January 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																										0.16
Senior Secured Convertible Promissory Note - January 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																										262.27
Senior Secured Convertible Promissory Note April 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																									$ 66,667										$ 41,667					$ 41,667		$ 66,667
Interest rate, percentage																									10%										125%					125%		125%
Maturity date																									Oct. 12, 2021
Interest expense debt																																			$ 1,800			1,700		$ 7,800	3,200	$ 6,100
Accured interest																																			$ 13,900					$ 13,900		6,100
Convertible notes payable, current																									$ 60,000
Debt instrument interest rate, effective percentage													18%												10%
Conversion price | $ / shares				$ 0.78		1																			$ 1.50
Debt conversion converted instrument rate																									70%
Warrant term																									1 year
Debt discount to be amortized																									$ 34,000
Debt discount																									3,000													19,000			35,000
Convertible note premium description													The 25% premium will be recorded once a demand occurs																											The 25% premium will be recorded once a demand occurs
Debt default interest rate													18%
Class of warrants | shares				16,147
Warrants issued | shares																								10,667
Exercise of warrants | $ / shares						1
Original issue discount																									$ 6,667																	37,500
Warrant exercise price increase decrease | $ / shares																																								$ 0.78
Number of warrants or rights outstanding | shares																																			73,398					73,398
Senior Secured Convertible Promissory Note April 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares				$ 1.05
Senior Secured Convertible Promissory Note April 2021 [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares				$ 0.78
Senior Secured Convertible Promissory Note April 2021 [Member] | Investor [Member]
Short-Term Debt [Line Items]
Warrant term																									5 years
Class of warrants | shares																									40,000
Exercise of warrants | $ / shares																									$ 1.90
Senior Secured Convertible Promissory Note April 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																									0.89
Senior Secured Convertible Promissory Note April 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																									240.64
Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																								$ 66,500											$ 57,000					$ 57,000		$ 66,500
Interest rate, percentage																								10%																		10%
Maturity date																								Jun. 25, 2022
Interest expense debt				$ 421																															3,400			3,000		10,400	3,000
Debt issuance costs																								$ 9,300
Accured interest																																			15,700					15,700		$ 5,700
Convertible notes payable, current																								$ 63,000
Debt instrument interest rate, effective percentage																								5%
Conversion price | $ / shares				$ 0.78																				$ 1.50
Debt conversion converted instrument rate																								65%
Warrant term																								3 years
Debt discount to be amortized																								$ 5,040											9,100					9,100		38,700
Debt discount																								15,784											$ 10,000			30,810		$ 29,600	30,810
Conversion instrument amount				$ 9,500
Debt conversion shares issued | shares				12,721
Loss on extinguishment of debt				$ 18,000
Gain on extinguishment of debt																								23,000
Proceeds from issuance of secured debt																								$ 63,000
Class of warrants | shares				21,436																				40,000
Unamortized debt issuance expense																								$ 9,300
Exercise of warrants | $ / shares																								$ 1.90
Original issue discount																								$ 3,500
Warrants outstanding																								$ 76,000
Number of shares issued | shares																								2,377
Derivative liabilities																								$ 102,823
Derivative expense																								87,039
Debt discount																								$ 66,500
Extinguishment of debt gain loss net of tax				$ 5,000
Trading securities debt				28,000
Derivative fair value of derivative net				$ 23,000
Senior Secured Convertible Promissory Note - June 2021 [Member] | June 2021 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 0.78					$ 0.78
Number of warrants or rights outstanding | shares																																			97,436					97,436
Secured Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																				$ 220,500																						220,500
Debt issuance costs																				$ 30,000
Interest rate, percentage																				10%
Interest expense debt																																										15,800
Accured interest																																										15,800
Conversion price | $ / shares						$ 1														$ 1.50
Debt conversion converted instrument rate																				65%
Debt discount to be amortized																				$ 220,500																						134,100
Debt discount																				$ 106,505																						86,400
Class of warrants | shares						36,000														40,000
Exercise of warrants | $ / shares						$ 1
Original issue discount																				$ 10,500
Warrants outstanding																				$ 210,000
Number of shares issued | shares																				7,000
Derivative liabilities																				$ 340,893
Derivative expense																				$ 234,388
Debt term																				1 year
Secured Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																		$ 220,500																								220,500
Debt issuance costs																				$ 30,000
Interest rate, percentage																		10%
Maturity date												Feb. 17, 2023
Interest expense debt																																										15,400
Accured interest																																										15,400
Conversion price | $ / shares																		$ 1.50
Debt conversion converted instrument rate																		65%
Debt discount to be amortized																				220,500																						157,900
Debt discount																				100,571																						62,600
Class of warrants | shares																		40,000
Original issue discount																		$ 10,500		10,500
Warrants outstanding																		$ 210,000
Derivative liabilities																				398,404
Derivative expense																				297,833
Secured Convertible Promissory Note - August 17, 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																		$ 1.60
Secured Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Debt term																		1 year
Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount															$ 131,250	$ 131,250																			$ 16,708					$ 16,708		131,250
Debt issuance costs															$ 15,000	$ 15,000
Interest rate, percentage															10%	10%																															16%
Interest expense debt																																			500					5,700
Debt issuance costs																																										32,000
Accured interest																																										3,200
Debt payment Interest	$ 8,428
Conversion price | $ / shares				$ 0.78											$ 1.50	$ 1.50
Debt discount to be amortized															$ 131,250	$ 131,250																			1,100					1,100		99,200
Debt discount															$ 77,891																				33,100					98,200
Debt conversion shares issued | shares															2,173
Debt instrument periodic payment principal	83,500																																		19,471
Class of warrants | shares															23,810	23,810
Unamortized debt issuance expense															$ 32,109	$ 32,109
Original issue discount															6,250	6,250
Warrants outstanding															110,000	110,000
Derivative liabilities															564,943	$ 564,943
Derivative expense															$ 487,052
Convertible redeemable percentage															10%	10%
Aggregate exercise price															$ 45,238	$ 45,238
Interest Expense																																										3,200
Debt instrument periodic payment principal	11,571
Agreegate exercise price amount																45,238
Discount related issuance cost															15,000	15,000
Commitment fee	1,000
Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount														$ 131,250																					19,471					19,471		131,250			$ 16,708
Debt issuance costs														$ 15,000
Interest rate, percentage														10%
Interest expense debt																																			500					5,800		3,100
Accured interest																																										3,100
Debt payment Interest																																			476
Conversion price | $ / shares				0.78										$ 1.50
Debt discount to be amortized														$ 131,250				$ 131,250																	2,200					2,200		100,300
Debt discount														$ 76,517																					33,100					98,200		30,900
Debt instrument periodic payment principal	83,500
Class of warrants | shares														23,810
Original issue discount														$ 6,250				6,250
Warrants outstanding														110,000
Derivative liabilities														564,184
Derivative expense														487,667
Aggreggate exercise price														45,238
Interest expense debt	82,900
Agreegate exercise price amount														45,238
Discount related issuance cost														$ 15,000
Commitment fee	$ 1,000
February 2020 Convertible Note [Member]
Short-Term Debt [Line Items]
Principal amount																																			457,359					457,359		98,141
Interest expense debt																																										70,160
Conversion instrument amount																																										$ 554,000
Debt conversion shares issued | shares																																										168,301
Stock Issued During Period, Value, Conversion of Convertible Securities																																										$ 98,141
Interest payable																																			168,000					168,000
Interest expense debt																																										386,000
April 2021 Convertible Note [Member]
Short-Term Debt [Line Items]
Shares issued for warrants exercise | shares											7,662
Cashless exercise of warrants | shares											12,500
Convertible Promissory Note – August 11, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																				220,500															85,000					85,000
Debt issuance costs																				$ 30,000
Interest rate, percentage																				10%
Maturity date	Sep. 30, 2022																			Aug. 11, 2022
Interest expense debt																																			6,800			3,000		92,000	3,000
Accured interest																																			43,700					43,700
Debt payment Interest	$ 64,305
Conversion price | $ / shares				$ 0.78		$ 1														$ 1.50
Debt conversion converted instrument rate				65%						24%										65%
Debt discount																				$ 106,505															39,900			30,810		$ 134,000	30,810
Debt instrument periodic payment principal	128,502
Class of warrants | shares						36,000														40,000
Exercise of warrants | $ / shares				$ 0.78		$ 1
Original issue discount																				$ 10,500
Warrants outstanding																				210,000
Derivative liabilities																				340,893
Derivative expense																				$ 234,388
Debt conversion shares issued or options issued | shares				21,436
Interest payable	54,278
Interest expense debt	45,200
Debt instrument periodic payment principal	$ 135,695
Additional interest																																			$ 67,000
Convertible Promissory Note – August 11, 2021 [Member] | August 11,2021 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 0.78					$ 0.78
Number of warrants or rights outstanding | shares																																			97,436					97,436
Convertible Promissory Note – August 11, 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																				$ 1.60
Convertible Promissory Note – August 17, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																		220,500																	$ 220,500					$ 220,500
Debt issuance costs																		$ 30,000
Interest rate, percentage																		10%
Maturity date																		Aug. 17, 2022
Interest expense debt																																			12,700			2,700		37,700	2,700
Accured interest																																			53,100					53,100
Conversion price | $ / shares				$ 0.78														$ 1.50
Debt conversion converted instrument rate				65%														65%
Debt discount to be amortized																																			52,800					52,800
Debt discount																		$ 100,571																	$ 35,400			27,200		$ 105,000	27,200
Class of warrants | shares																		40,000
Exercise of warrants | $ / shares				$ 0.78																																													$ 1.60
Original issue discount																		$ 10,500
Warrants outstanding																		210,000
Derivative liabilities																		398,404
Derivative expense																		$ 297,833
Debt conversion shares issued or options issued | shares				21,436
Debt and warrant exercise price per share | $ / shares				$ 0.78
Convertible Promissory Note – August 17, 2021 [Member] | August 17 2022 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 0.78					$ 0.78
Number of warrants or rights outstanding | shares																																			97,436					97,436
Convertible Promissory Note – August 17, 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																		$ 1.60
Senior secured convertible promissory note Seven [Member] | October 4 2021 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 1.90					$ 1.90
Number of warrants or rights outstanding | shares																																			23,810					23,810
Senior secured convertible promissory note eight [Member] | October 7 2022 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 1.90					$ 1.90
Number of warrants or rights outstanding | shares																																			23,810					23,810
Convertible Promissory Note - March 15, 2022 [Member]
Short-Term Debt [Line Items]
Principal amount			$ 250,000																																$ 182,800					$ 182,800
Interest rate, percentage			10%
Interest expense debt																																								25,000
Accured interest																																			13,600					13,600
Debt payment Interest																																			11,396
Debt discount to be amortized																																			113,000					113,000
Debt discount			$ 250,000																																63,000					137,000
Debt instrument periodic payment principal			39,285.71																																67,176
Proceeds from issuance of secured debt			200,000
Original issue discount			$ 50,000
Number of shares issued | shares			10,000
Proceeds from Convertible Debt			$ 180,000
Payments of Debt Issuance Costs			20,000
Interest expense debt																																			42,600
Discount related issuance cost			34,384
Guaranteed interest contracts			$ 25,000
Convertible Promissory Note - March 15, 2022 [Member] | Investor [Member]
Short-Term Debt [Line Items]
Number of shares issued | shares			2,500
Warrant [Member] | Senior Secured Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																												66,000
Warrant [Member] | Senior Secured Convertible Promissory Note - January 2021 [Member]
Short-Term Debt [Line Items]
Debt issuance costs																											$ 1,000
Warrant term																											1 year
Debt discount to be amortized																											$ 32,000
Debt discount																											$ 3,000
Warrant [Member] | Senior Secured Convertible Promissory Note - January 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																											0.45
Warrant [Member] | Senior Secured Convertible Promissory Note - January 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																											240.83
Warrant [Member] | Senior Secured Convertible Promissory Note April 2021 [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																								$ 1.50
Warrant term																								11 months 15 days	1 year
Debt discount																									$ 3,700
Deemed dividend																								$ 11,000
Warrants issued | shares																								10,667
Warrant [Member] | Senior Secured Convertible Promissory Note April 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																								0.92	0.89
Warrant [Member] | Senior Secured Convertible Promissory Note April 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																								247.52	240.64
Warrant [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Interest expense debt																																										5,800
Conversion price | $ / shares						$ 1
Warrant term																				6 months 25 days				7 months 6 days
Debt discount to be amortized																								$ 37,916
Debt discount																								$ 15,784																		27,800
Class of warrants | shares						25,333
Deemed dividend																				$ 25,000
Warrants issued | shares																				10,667
Exercise of warrants | $ / shares						$ 1														$ 1.50
Additional warrants issued | shares						25,333
Warrant [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				0.81				0.48
Warrant [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				209				302.11
Warrant [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Warrant term																				1 year
Debt discount to be amortized																				$ 56,454
Unamortized debt issuance expense																				$ 30,000
Exercise of warrants | $ / shares																				$ 1.90
Warrant [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				0.81
Warrant [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				253
Warrant [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Warrant term																				1 year
Debt discount to be amortized																				$ 62,220
Unamortized debt issuance expense																				$ 30,000
Exercise of warrants | $ / shares																				$ 1.90
Warrant [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				0.77
Warrant [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Debt conversion converted instrument rate									24%
Warrants and rights outstanding measurement input																				254
Warrant [Member] | Secured Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Debt discount																																								1,314,000		377,269
Loss on fair value of derivative liabilities																																								1,534		4,100,000
Derivative liabilities																																			1,422,000					1,422,000		2,000,000
Derivative expense																																								108,000		1,593,978
Warrant [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized															15,000	15,000
Unamortized debt issuance expense															$ 32,109	$ 32,109
Exercise of warrants | $ / shares															$ 1.90	$ 1.90
Warrant [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares														$ 1.90
Warrant [Member] | Convertible Promissory Note – August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt issuance costs																				$ 30,000
Debt discount to be amortized																				$ 56,454
Exercise of warrants | $ / shares																				$ 1.90
Warrant [Member] | Convertible Promissory Note – August 11, 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				0.0081
Warrant [Member] | Convertible Promissory Note – August 11, 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																				2.53
Warrant [Member] | Convertible Promissory Note – August 17, 2021 [Member]
Short-Term Debt [Line Items]
Debt issuance costs																		$ 30,000
Debt discount to be amortized																		$ 62,220
Exercise of warrants | $ / shares																		$ 1.90
Warrant [Member] | Convertible Promissory Note – August 17, 2021 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Debt conversion converted instrument rate								24%
Warrants and rights outstanding measurement input																		0.0077
Warrant [Member] | Convertible Promissory Note – August 17, 2021 [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input																		2.54
Common Stock [Member]
Short-Term Debt [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities																																						1,000				1,000
Number of shares issued | shares																						25,000
Common Stock [Member] | Senior Secured Convertible Promissory Note April 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment principal																																			25,000
Interest expense debt																																			$ 19,500
Common Stock [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																								$ 1.60
Common Stock [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																				$ 17,041
Common Stock [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																				$ 17,209
Number of shares issued | shares																				5,631
Common Stock [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized															$ 77,891	$ 77,891
Number of shares issued | shares	2,977																																		476
Interest expense debt	$ 81,700																																		$ 14,800
Common Stock [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized														$ 33,483				$ 33,483
Number of shares issued | shares	2,977
Interest expense debt																																			15,200
Common Stock [Member] | Convertible Promissory Note – August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																				$ 17,041
Number of shares issued | shares																				7,000
Common Stock [Member] | Convertible Promissory Note – August 17, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																		$ 17,209
Number of shares issued | shares																		5,631
Common Stock [Member] | Convertible Promissory Note - March 15, 2022 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized			$ 3,596
Eight Convertible Notes [Member]
Short-Term Debt [Line Items]
Principal amount																																										1,300,000
Convertible Debt [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares						$ 1																																								$ 0.78
Conversion instrument amount																																										$ 554,000
Debt conversion shares issued | shares																																										168,294
Debt instrument periodic payment principal																																										$ 168,300
Loss on extinguishment of debt																																										386,000
Loss on fair value of derivative liabilities																																										245,000
Gain on extinguishment of debt																																										245,000
Stock Issued During Period, Value, Conversion of Convertible Securities																																										141,000
Extinguishment of debt gain loss net of tax																																										141,000
Convertible Debt [Member] | Senior Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Debt issuance costs																																											14,000
Interest rate, percentage																													18%
Interest expense debt																																										11,000	5,000
Debt issuance costs																																											70,000
Conversion price | $ / shares				$ 0.78																										$ 0.40																$ 0.78
Debt conversion converted instrument rate				65%																										65%
Debt default interest rate																													18%
Convertible, beneficial conversion feature																														$ 50,000
Beneficial conversion feature																														203,000
Accrued interest																																										16,000
Convertible Debt [Member] | Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount																																			$ 58,055					$ 58,055		$ 58,055
Interest rate, percentage																																			140%					140%		140%
Convertible note premium description																																								The 40% premium will be recorded once a demand occurs.		The 40% premium will be recorded once a demand occurs
Accrued interest																																			$ 23,500					$ 23,500
Convertible Debt [Member] | Senior Secured Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Debt issuance costs																												4,000
Debt discount																												$ 5,000
Convertible Debt [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares				$ 0.78
Convertible Debt [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																				$ 106,505
Convertible Debt [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares								$ 1	$ 1
Debt discount to be amortized																				100,571
Class of warrants | shares						36,000		36,000	36,000
Exercise of warrants | $ / shares								$ 1	$ 1
Convertible Debt [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Debt payment Interest																																			8,428
Debt discount to be amortized														$ 76,517				$ 76,517
Debt instrument periodic payment principal																																			$ 11,571
Convertible Debt [Member] | Convertible Promissory Note – August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																				$ 106,505
Convertible Debt [Member] | Convertible Promissory Note – August 17, 2021 [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares						$ 1
Debt discount to be amortized																		$ 100,571
Exercise of warrants | $ / shares						$ 1
Convertible Debt [Member] | Convertible Promissory Note - March 15, 2022 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized			$ 162,020
Convertible Note [Member]
Short-Term Debt [Line Items]
Exercise of warrants | $ / shares																																			$ 0.78					$ 0.78
Number of warrants or rights outstanding | shares																																			162,800					162,800
Convertible Note [Member] | Senior Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount																														58,055
Debt issuance costs																														$ 14,000
Interest rate, percentage																														10%
Maturity date																														Dec. 26, 2020
Debt instrument interest rate, effective percentage																														10%
Conversion price | $ / shares																														$ 0.40
Debt conversion converted instrument rate																														65%
Debt discount to be amortized																														$ 5,555
Proceeds from issuance of secured debt																														52,500
Convertible, beneficial conversion feature																														50,000
Beneficial conversion feature																														$ 203,000
Ten Convertible Notes [Member]
Short-Term Debt [Line Items]
Principal amount																																			$ 1,100,000					$ 1,100,000
Registration Rights Agreement [Member] | Secured Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares																				5,000
Registration Rights Agreement [Member] | Secured Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares																		5,000
Registration Rights Agreement [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares															2,977
Registration Rights Agreement [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares														2,977
Debt conversion shares issued or options issued | shares														2,632
Registration Rights Agreement [Member] | Convertible Promissory Note – August 11, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares																				5,000
Registration Rights Agreement [Member] | Convertible Promissory Note – August 17, 2021 [Member]
Short-Term Debt [Line Items]
Debt conversion shares issued | shares																		5,000
Accredited Investors [Member] | Term Loan Subscription Agreements [Member]
Short-Term Debt [Line Items]
Principal amount																																												$ 5,700,000								$ 5,700,000
Debt issuance costs																																												$ 707,000
Interest rate, percentage																																												12%
Debt instrument, interest during period																																	15%											15%
Maturity date																																								Jun. 28, 2020		Jun. 28, 2020
Interest expense debt																																			212,000			215,000		$ 637,000	637,000	$ 852,000	1,200,000
Debt issuance costs																																											347,000
Accured interest																																			$ 2,700,000					2,700,000		2,000,000
Repayments of debt																																								5,700,000		5,700,000
Debt payment Interest																																								$ 2,700,000
Accredited Investors [Member] | Securities purchase agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																$ 550,500
Interest rate, percentage																																10%																		18%
Maturity date																																Aug. 05, 2020
Convertible notes payable, current																																$ 499,950
Debt instrument interest rate, effective percentage																																10%
Conversion price | $ / shares																															$ 10
Weighted average percentage																															70%
Debt conversion converted instrument rate				60%																											60%
Stock combinations | $ / shares																															$ 1
Debt discount to be amortized																																$ 381,000
Shares issued, price per share | $ / shares				$ 0.78
Accredited Investors [Member] | Securities purchase agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrant term																																5 years
Debt discount to be amortized																																$ 322,000
Accredited Investors [Member] | Securities purchase agreement [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Interest expense debt																																										96,000	75,000
Debt issuance costs																																38,000											38,000
Debt discount																																21,000											$ 381,000
Accredited Investors [Member] | Securities purchase agreement [Member] | Convertible Debt [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Debt issuance costs																																53,000
Debt discount																																$ 30,000
Accredited Investors [Member] | Securities purchase agreement [Member] | Convertible Note [Member]
Short-Term Debt [Line Items]
Principal amount																																										457,359
Interest rate, percentage																																			140%					140%
Accured interest																																										$ 101,000
Conversion instrument amount							$ 31,150								$ 26,250		$ 32,500		$ 25,000				$ 27,500			$ 25,900
Debt conversion shares issued | shares							31,151								26,250		32,500		25,000				27,500			25,900
Convertible note premium description																																								The 40% premium will be recorded once a demand occurs		The 40% premium will be recorded once a demand occurs.
Holders [Member] | Securities purchase agreement [Member] | Convertible Note [Member]
Short-Term Debt [Line Items]
Interest rate, percentage																																										140%
Investors [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized		$ 1,151,000
Investors [Member] | Securities purchase agreement [Member]
Short-Term Debt [Line Items]
Principal amount		2,222,222																																	$ 2,222,222					$ 2,222,222
Interest expense debt																																						45,400			70,600
Debt issuance costs		$ 307,800
Accured interest																																			70,600					70,600
Warrant term		66 months
Debt discount to be amortized		$ 1,693,000																																	1,029,000					1,029,000
Debt discount																																			$ 562,300			$ 0		$ 663,300	$ 0
Proceeds from issuance of secured debt		$ 2,000,000
Class of warrants | shares		1,111,112
Original issue discount		$ 222,222
Number of shares issued | shares		19,231
Proceeds from Convertible Debt		$ 1,692,200
Payments of Debt Issuance Costs		$ 307,800
Warrants maturity date		Nov. 11, 2027
Warrant exercise price increase decrease | $ / shares		$ 0.80
Investors [Member] | Securities purchase agreement [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized		$ 11,820

Licensing Agreements (Details N

Licensing Agreements (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Dec. 23, 2019	Mar. 16, 2018	May 31, 2018	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2020
Other income					$ 45,000
Novosom Verwaltungs Gmb H [Member] | Intellectual Property [Member]
Stock Issued During Period, Shares, Purchase of Assets			2,599
Stock Issued During Period, Value, Purchase of Assets			$ 75,000
Acquired intellectual property	$ 45,000
Novosom Verwaltungs Gmb H [Member] | Intellectual Property [Member] | Upon Execution Of Agreement [Member]
Acquired intellectual property, paid	$ 20,000
Novosom Verwaltungs Gmb H [Member] | Intellectual Property [Member] | Achievement Of Performance Obligation [Member]
Acquired intellectual property, paid						$ 25,000
Les Laboratories Servier License Agreement [Member]
Payments for royalties				0	0
Novosom Agreement [Member]
Other income					$ 45,000
Revenues				$ 0
License Of Di L A Assets [Member] | Accrued Liabilities [Member]
Upfront payment agreement for license agreement		$ 200,000
Sub-Licensing Agreement [Member] | Accrued Liabilities [Member]
Upfront payment agreement for license agreement		$ 200,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to Related Parties		$ 4,000	$ 4,000
Officers And Directors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due from related parties	$ 1,000	$ 42,000

Schedule of Stockholders_ Equit

Schedule of Stockholders’ Equity Note, Warrants or Rights (Details) - shares	Sep. 30, 2022	Dec. 31, 2021
EquityLineItems [Line Items]
Warrant shares	5,192,652	3,731,263
Expiring in 2023	1,674,718	1,675,209
Expiring in 2024	3,236,550	140,395
Expiring in 2025	1,899,917	1,646,092
Expiring in 2026	345,600	269,567
Expiring in 2027	1,111,112
Convertible Notes [Member]
EquityLineItems [Line Items]
Warrant shares	2,389,394	2,039,117
Expiring in 2023
Expiring in 2024	145,056	123,620
Expiring in 2025	36,777,552	1,645,930
Expiring in 2026	345,600	269,567
Other [Member]
EquityLineItems [Line Items]
Warrant shares	17,441	17,441
Expiring in 2023	13	504
Expiring in 2024	1,179	16,775
Expiring in 2025	3,201	162
Expiring in 2026
Bridge Loan [Member]
EquityLineItems [Line Items]
Warrant shares	1,111,112
Expiring in 2027	1,111,112
Series E Preferred Stock [Member]
EquityLineItems [Line Items]
Warrant shares	1,520,280	1,520,280
Expiring in 2023	1,520,280	1,520,280
Expiring in 2024
Expiring in 2025
Expiring in 2026
Series F Preferred Stock [Member]
EquityLineItems [Line Items]
Warrant shares	154,425	154,425
Expiring in 2023	154,425	154,425
Expiring in 2024
Expiring in 2025
Expiring in 2026

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)																											3 Months Ended					9 Months Ended		12 Months Ended
	May 17, 2022 USD ($) $ / shares shares	May 12, 2022 USD ($) shares	May 11, 2022 USD ($) shares	Mar. 15, 2022 USD ($) shares	Jan. 27, 2022 USD ($) $ / shares shares	Dec. 06, 2021 USD ($) shares	Nov. 23, 2021 USD ($) shares	Nov. 04, 2021 shares	Nov. 04, 2021 USD ($) shares	Oct. 15, 2021 USD ($) shares	Oct. 12, 2021 USD ($) shares	Oct. 12, 2021 USD ($) shares	Oct. 08, 2021 USD ($) shares	Oct. 05, 2021 USD ($) shares	Oct. 04, 2021 USD ($) shares	Oct. 04, 2021 USD ($) shares	Sep. 22, 2021 USD ($) shares	Aug. 18, 2021 USD ($) shares	Aug. 11, 2021 USD ($) shares	Jul. 30, 2021 USD ($) shares	Jun. 27, 2021 USD ($)	Jun. 08, 2021 USD ($) shares	Mar. 19, 2021 USD ($) $ / shares shares	Dec. 21, 2020 USD ($) shares	Dec. 11, 2020 USD ($) shares	Oct. 30, 2019 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Sep. 30, 2021 USD ($) shares	Mar. 31, 2021 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Jan. 31, 2022 $ / shares	Nov. 30, 2021 $ / shares shares	Jun. 25, 2021 $ / shares	Jun. 26, 2020 $ / shares	Dec. 31, 2019 shares	Aug. 05, 2019 USD ($)	Jul. 31, 2018 shares	Apr. 30, 2018 shares	Aug. 31, 2015 shares	Mar. 31, 2014 shares
EquityLineItems [Line Items]
Preferred stock, shares authorized																											100,000					100,000		100,000	100,000
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Weighted average exercise price | $ / shares																											$ 0.88					$ 0.88		$ 1			$ 1	$ 1.60
Warrant, shares								12,500	12,500																		5,192,652					5,192,652		3,731,263			19,084
Stock Repurchased During Period, Value | $																												$ 2,000
Debt conversion | $																																		$ 554,000
Warrants outstanding																											5,192,652					5,192,652		3,731,263
Stock Issued During Period, Shares, Conversion of Convertible Securities																																133,284
Stock Issued During Period, Value, Conversion of Convertible Securities | $																												$ 11,000	$ 28,000	$ 85,000	$ 26,000			$ 554,000
Loss on extinguishment of debt | $																																		386,000
Intrinsic value | $																											$ 2,500,000					$ 2,500,000		$ 1,492,503
Conversion rate per share | $ / shares																											$ 0.006					$ 0.006		$ 0.006	$ 0.006
Shares issued for warrants exercise								7,662
Extinguishment of debt | $																											$ 92,000			$ (177,000)		$ 307,000	$ (177,000)	$ (141,000)
Debt instrument, convertible, conversion price | $ / shares																																					$ 1
Convertible Debt [Member]
EquityLineItems [Line Items]
Debt conversion | $																																		$ 554,000
Common shares issued																																		168,294
Stock Issued During Period, Value, Conversion of Convertible Securities | $																																		$ 141,000
Loss on extinguishment of debt | $																																		386,000
Gain on extinguishment of debt | $																																		245,000
Extinguishment of Debt, Gain (Loss), Net of Tax | $																																		141,000
Debt instrument, convertible, conversion price | $ / shares																																				$ 0.78	$ 1
February 2020 Convertible Note [Member]
EquityLineItems [Line Items]
Debt conversion | $																																		$ 554,000
Common shares issued																																		168,301
Stock Issued During Period, Shares, Conversion of Convertible Securities																																		168,294
Stock Issued During Period, Value, Conversion of Convertible Securities | $																																		$ 98,141
Accrued interest | $																																		70,160
Principal amount | $																											457,359					457,359		98,141
Extinguishment of debt | $																																		$ 386,000
Convertible Notes [Member]
EquityLineItems [Line Items]
Warrant issued, shares																																		12,500
April 2021 Convertible Note [Member]
EquityLineItems [Line Items]
Cashless exercise of warrants								250,000
Shares issued for warrants exercise								7,662
Senior Secured Convertible Promissory Note [Member]
EquityLineItems [Line Items]
Accrued interest | $																											$ 2,700					$ 7,900		$ 17,000
Principal amount | $																																									$ 5,700,000
Senior Secured Convertible Promissory Note [Member] | Convertible Debt [Member]
EquityLineItems [Line Items]
Accrued interest | $																																		$ 11,000	$ 5,000
Debt instrument, convertible, conversion price | $ / shares					$ 0.78																															$ 0.78			$ 0.40
Banking Agreement [Member]
EquityLineItems [Line Items]
Stock issued during period, shares, new issues			19,231	10,000		4,805											15,008
Fair value | $			$ 11,820	$ 14,384		$ 18,745											$ 39,290
Convertible Note Investor [Member]
EquityLineItems [Line Items]
Stock issued during period, shares, new issues				2,500	12,721								2,977		2,977	2,977		5,000	5,000
Fair value | $				$ 3,596									$ 12,233		$ 10,859	$ 10,859		$ 62,220	$ 56,464
Stock Issued During Period, Value, Conversion of Convertible Securities | $					$ 9,500
Accrued interest | $					422
Loss on extinguishment of debt | $					18,000
Debt Securities, Trading | $					28,000
Derivative, Fair Value, Net | $					23,000
Gain on extinguishment of debt | $																					$ 23,000
Extinguishment of Debt, Gain (Loss), Net of Tax | $					$ 5,000
Series E Preferred [Member]
EquityLineItems [Line Items]
Stock issued during period, shares, new issues																12,777
Series F Preferred Stock [Member]
EquityLineItems [Line Items]
Warrants outstanding																											154,425					154,425		154,425
Series E Warrants [Member]
EquityLineItems [Line Items]
Weighted average exercise price | $ / shares					$ 0.78
Conversion of stock, amount converted | $																							$ 25,900
Conversion of shares																							25,900
Debt conversion | $																							$ 25,900
Common shares issued																							25,900
Warrant issued, shares																																		3,750
Series E Warrants [Member] | Maximum [Member]
EquityLineItems [Line Items]
Weighted average exercise price | $ / shares																							$ 10
Series E Warrants [Member] | Minimum [Member]
EquityLineItems [Line Items]
Weighted average exercise price | $ / shares																							$ 1
Series E Preferred [Member]
EquityLineItems [Line Items]
Conversion of stock, amount converted | $																				$ 250,000
Conversion of shares	3,059						15				5	5	4	30		20				50		8
Accrued dividends | $																						$ 10,000
Accrued dividends shares	2,035,306																					5,051
Stock issued during period, shares, new issues							9,665				3,216	3,216	2,571	19,271		12,777				25,000		2,679
Cashless exercise of warrants																						3,750
Fair value | $							$ 21,649				$ 7,156	$ 7,156	$ 5,707	$ 42,707		$ 27,770
Accrued dividends | $	$ 5,100,000																					$ 10,000
Conversion rate per share | $ / shares	$ 10
Common Stock [Member]
EquityLineItems [Line Items]
Conversion of shares																				25,000
Stock issued during period, shares, new issues																				25,000
Stock repurchased during period, shares																												5,954
Stock Repurchased During Period, Value | $
Stock Issued During Period, Shares, Conversion of Convertible Securities																												19,231	12,721	85,000	25,900			168,294
Stock Issued During Period, Value, Conversion of Convertible Securities | $																														$ 1,000				$ 1,000
Series F Warrants [Member]
EquityLineItems [Line Items]
Debt conversion | $																							$ 25,900
Common shares issued																							25,900
Series F Warrants [Member] | Maximum [Member]
EquityLineItems [Line Items]
Weighted average exercise price | $ / shares					$ 0.78																		$ 10
Series F Warrants [Member] | Minimum [Member]
EquityLineItems [Line Items]
Weighted average exercise price | $ / shares																							$ 1
Series F Preferred [Member]
EquityLineItems [Line Items]
Conversion of shares	358									3
Accrued dividends shares	233,127
Stock issued during period, shares, new issues										1,853
Fair value | $										$ 3,521
Accrued dividends | $	$ 541,000
Conversion rate per share | $ / shares	$ 10
Series E Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Conversion of shares																								10	10
Stock issued during period, shares, new issues																								6,074	6,085
Fair value | $																								$ 60,740	$ 60,850
Warrant [Member]
EquityLineItems [Line Items]
Adjustable warrants																											5,127,591					5,127,591		3,713,822
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Expirations																																		17,188
Warrant [Member] | Convertible Note Investor [Member]
EquityLineItems [Line Items]
Stock issued during period, shares, new issues									7,662
Fair value | $									$ 12,500
Warrant [Member] | Convertible Note Investor [Member] | Banking Agreement [Member]
EquityLineItems [Line Items]
Stock issued during period, shares, new issues						4,805
Fair value | $						$ 18,745
Preferred and accrued dividends [Member]
EquityLineItems [Line Items]
Accrued dividends | $	$ 5,100,000
Series E preferred and accrued dividends [Member]
EquityLineItems [Line Items]
Accrued dividends shares	2,035,306
Preferred and accrued dividend [Member]
EquityLineItems [Line Items]
Accrued dividends | $	$ 541,000
Series F preferred and accrued dividend [Member]
EquityLineItems [Line Items]
Accrued dividends shares	233,127
Treasury Stock [Member]
EquityLineItems [Line Items]
Stock repurchased during period, shares		5,954
Stock Repurchased During Period, Value | $																												2,000
Stock Issued During Period, Value, Conversion of Convertible Securities | $
Commitment fee | $		$ 2,000
Series B Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock designated shares																											1,000					1,000		1,000
Series A Junior Participating Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock designated shares																											90,000					90,000		90,000
Series A Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares outstanding																											0					0		0
Series C Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares authorized																											1,200					1,200		1,200	1,200
Preferred stock designated shares																																													1,200
Preferred stock, shares outstanding																											100					100		100	100
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Preferred stock shares issued																											100					100		100	100
Preferred Stock, Liquidation Preference, Value | $																											$ 510,000,000					$ 510,000,000		$ 510,000,000	$ 510,000,000
Series D Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares authorized																											220					220		220	220
Preferred stock designated shares																																												220
Preferred stock, shares outstanding																											40					40		40	40
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Preferred stock shares issued																											40					40		40	40
Preferred Stock, Liquidation Preference, Value | $																											$ 12,000,000					$ 12,000,000		$ 12,000,000	$ 12,000,000
Series E Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares authorized																											3,500					3,500		3,500	3,500
Preferred stock designated shares																																											3,500
Preferred stock, shares outstanding																											267					267		3,326	3,458
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Preferred stock shares issued																											267					267		3,326	3,458
Preferred Stock, Liquidation Preference, Value | $																											$ 1,788,319,000					$ 1,788,319,000		$ 21,618,999,000	$ 21,618,999,000
Series F Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares authorized																											2,200					2,200		2,200	2,200
Preferred stock designated shares																																										2,200
Preferred stock, shares outstanding																											0					0		358	361
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Conversion of shares	358
Warrant, shares																										7,500
Stock repurchased during period, shares																										20
Stock Repurchased During Period, Value | $																										$ 100,000
Value of warrants held | $																										$ 100,000
Accrued dividends | $																																		$ 488,000	$ 347,000
Preferred stock shares issued																											0					0		358	361
Preferred Stock, Liquidation Preference, Value | $																																		$ 2,277,509,000	$ 2,277,509,000
Accrued dividends | $																											$ 0					$ 0		$ 448,000
Series G Convertible Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares authorized																											6,000					6,000		6,000	6,000
Preferred stock designated shares																																								6,000
Preferred stock, shares outstanding																											0					0		0	0
Stated value per share | $ / shares																											$ 0.01					$ 0.01		$ 0.01	$ 0.01
Preferred stock shares issued																											0					0		0	0
Preferred Stock, Liquidation Preference, Value | $																											$ 5,000,000					$ 5,000,000		$ 5,000,000	$ 5,000,000
Series C Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares outstanding																											100					100		100	100
Stated value per share | $ / shares																											$ 5,000					$ 5,000		$ 5,000
Preferred stock liquidation preference per share | $ / shares																																		$ 5,100
Preferred Stock, Voting Rights																																voting rights of 33.33 votes per share		voting rights of 33.33 votes per Series C Preferred share
Common stock at a conversion price, per share | $ / shares																																		$ 150
Preferred Stock, Liquidation Preference, Value | $																											$ 5,100					$ 5,100
Common stock at a conversion price, per share | $ / shares																											$ 150					$ 150
Series D Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares outstanding																											40					40		40	40
Stated value per share | $ / shares																											$ 5,000					$ 5,000		$ 5,000
Preferred stock liquidation preference per share | $ / shares																																		$ 300
Preferred Stock, Voting Rights																																voting rights of 62.5 votes per share		voting rights of 62.5 votes per Series D Preferred share
Common stock at a conversion price, per share | $ / shares																																		$ 80
Preferred stock stated dividend rate																																5%		5%
Preferred Stock, Liquidation Preference, Value | $																											$ 300					$ 300
Common stock at a conversion price, per share | $ / shares																											$ 80					$ 80
Series E Convertible Preferred Stock and Warrants [Member]
EquityLineItems [Line Items]
Stated value per share | $ / shares																											5,000					$ 5,000		$ 5,000
Common stock at a conversion price, per share | $ / shares																																		$ 10
Preferred stock stated dividend rate																																8%		8%
Antidilution price protection																																Feb. 10, 2020		Feb. 10, 2020
Common stock at a conversion price, per share | $ / shares																											$ 10					$ 10
Series E Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares outstanding																											267					267		3,326	3,458
Weighted average exercise price | $ / shares																											$ 0.78					$ 0.78		$ 1
Deemed dividend | $																							$ 390,000
Warrant, shares																											1,453,028					1,453,028		1,520,280
Accrued dividends | $																																		$ 5,000,000	$ 3,700,000
Warrants outstanding																											1,520,280					1,520,280		1,520,280
Accrued dividends | $																											$ 453,000					$ 453,000		$ 5,000,000
Series E Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
EquityLineItems [Line Items]
Fair value of warrants measurement inputs																							0.16
Series E Preferred Stock [Member] | Measurement Input, Price Volatility [Member]
EquityLineItems [Line Items]
Fair value of warrants measurement inputs																							262.27
Series E Preferred Stock [Member] | Maximum [Member]
EquityLineItems [Line Items]
Warrant term																							5 months 4 days
Series E Preferred Stock [Member] | Minimum [Member]
EquityLineItems [Line Items]
Warrant term																							4 months 28 days
Series F Convertible Preferred Stock and Warrants [Member]
EquityLineItems [Line Items]
Stated value per share | $ / shares																											$ 5,000					$ 5,000		$ 5,000
Common stock at a conversion price, per share | $ / shares																																		$ 10
Preferred stock stated dividend rate																																8%		8%
Antidilution price protection																																Feb. 10, 2020		Feb. 10, 2020
Common stock at a conversion price, per share | $ / shares																											$ 10					$ 10
Series F Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock, shares outstanding																																		358	361
Deemed dividend | $																							$ 31,000
Warrants outstanding																											154,425					154,425		154,425
Series F Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
EquityLineItems [Line Items]
Fair value of warrants measurement inputs																							0.16
Series F Preferred Stock [Member] | Measurement Input, Price Volatility [Member]
EquityLineItems [Line Items]
Fair value of warrants measurement inputs																							262.27
Series F Preferred Stock [Member] | Maximum [Member]
EquityLineItems [Line Items]
Warrant term																							6 months 10 days
Series F Preferred Stock [Member] | Minimum [Member]
EquityLineItems [Line Items]
Warrant term																							5 months 15 days
Series G Convertible Preferred Shares [Member]
EquityLineItems [Line Items]
Stated value per share | $ / shares																											$ 5,000					$ 5,000		$ 5,000
Common stock at a conversion price, per share | $ / shares																																		$ 10
Preferred stock stated dividend rate																																8%		8%
Common stock at a conversion price, per share | $ / shares																											$ 10					$ 10
Series G Preferred Stock [Member]
EquityLineItems [Line Items]
Preferred stock shares issued																											0					0		0

Schedule of Share Based Payment

Schedule of Share Based Payments Arrangement, Option Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Options Outstanding Beginning	19,203	19,568	203,568
Options outstanding, weighted average exercise price, beginning	$ 19.40	$ 20	$ 11.60
Options expired / forfeited	(203)	(365)	(184,000)
Options expired/forfeited, weighted average exercise price	$ 34	$ 36.60	$ 10.60
Options Outstanding Ending	19,000	19,203	19,568
Options outstanding, weighted average exercise price, ending	$ 19.60	$ 19.40	$ 20
Options Exercisable	19,000	19.203
Exercisable, weighted average exercise price	$ 19.60	$ 19.40
Options Outstanding Ending	19,000	19,203	19,568
Options outstanding, weighted average exercise price, ending	$ 19.60	$ 19.40	$ 20

Schedule of Share Based Payme_2

Schedule of Share Based Payment Arrangement, Option, Exercise Price Range (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number outstanding	19,000	19,203
Weighted- Average Remaining Contractual Life (Years)	7 months 2 days	1 year 3 months 25 days
Weighted average exercise price	$ 19.60	$ 19.75
Number exercisable	19,000	19,203
Weighted average exercise price	$ 19.60	$ 19.75
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices	$ 19.60	$ 19.60
Number outstanding	19,000	19,000
Weighted- Average Remaining Contractual Life (Years)	7 months 2 days	1 year 3 months 29 days
Weighted average exercise price	$ 19.60	$ 19.60
Number exercisable	19,000	19,000
Weighted average exercise price	$ 19.60	$ 19.60
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number outstanding		203
Weighted- Average Remaining Contractual Life (Years)		7 days
Weighted average exercise price		$ 34
Number exercisable		203
Weighted average exercise price		$ 34
Range of exercise prices, upper		$ 34

Stock Incentive Plans (Details

Stock Incentive Plans (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted			0
unvested options	$ 0		$ 0
Stock based compensation expenses	$ 0	$ 0	$ 0	$ 0		$ 8,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Payment Arrangement, Expense					$ 0	$ 8,000
Share based compensation options outstanding exercisable					$ 1.40

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)					1 Months Ended		3 Months Ended
	Jul. 20, 2022	Aug. 24, 2021	Jul. 28, 2021	Oct. 30, 2019	Feb. 16, 2022	Nov. 17, 2021	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Nov. 30, 2021	Nov. 04, 2021
Loss Contingencies [Line Items]
Warrants to purchase shares of common stock								5,192,652	3,731,263	19,084	12,500
Stock repurchase							$ 2,000
Melior Pharmaceuticals [Member]
Loss Contingencies [Line Items]
License agreement commitments description						the Company’s timeline from 120 days to 180 days from the effective of the agreement for the Company to raise $4.0 million dollars unless, by 180 Days Adhera is in the process of completing transactions to complete the fundraising then an additional 30 Days shall be provided to allow for the completion of required fundraising
Licensing Agreement MLR1019 [Member]
Loss Contingencies [Line Items]
Debt Instrument, Periodic Payment			$ 21,800,000
Gross sales percentage			5%
Option purchase percentage			10%
Royalty gross sales percentage			2.50%
Licensing Agreement MLR1019 [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Gross sales percentage		8%
Licensing Agreement MLR1019 [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Gross sales percentage		12%
Licensing Agreement MLR1023 [Member]
Loss Contingencies [Line Items]
Debt Instrument, Periodic Payment		$ 21,800,000
License agreement commitments description		if the Company failed to raise $4.0 million dollars within 120 days of the Effective Date of the agreement then the License would immediately terminate unless, by 120 Days Adhera was in the process of completing transactions to complete the fundraising then an additional 30 Days would be provided to allow for the completion of the raise			the Company and Melior I, extending the requirement by the Company to raise $4.0 million dollars to June 16, 2022	the Company’s timeline from 120 days to 180 days from the effective of the agreement for the Company to raise $4.0 million dollars unless, by 180 Days Adhera is in the process of completing transactions to complete the fundraising then an additional 30 Days shall be provided to allow for the completion of required fundraising
Licensing Agreement MLR1023 [Member] | Melior Pharmaceuticals One Inc [Member]
Loss Contingencies [Line Items]
License agreement commitments description		if the Company failed to raise $4.0 million dollars within 120 days of the Effective Date then the License would immediately terminate unless, by 120 Days Adhera was in the process of completing transactions to complete the fundraising then an additional 30 Days would be provided to allow for the completion of the raise
Licensing agreement [Member]
Loss Contingencies [Line Items]
Payment for licensing agreement	$ 136,921
Licensing agreement [Member] | Chief Scientific Officer [Member]
Loss Contingencies [Line Items]
Capital raise in additional	$ 500,000
Series F Convertible Preferred Stock [Member]
Loss Contingencies [Line Items]
Number of shares repurchased				20
Warrants to purchase shares of common stock				7,500
Stock repurchase				$ 100,000
Value of warrants held				$ 100,000

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 8,402	$ 7,741
Inventory reserve		114
Depreciation and amortization	1,272	2,226
Share based compensation	647	599
Other	613	297
Total deferred tax assets	10,935	10,977
Valuation allowance	(10,935)	(10,977)
Net deferred tax assets
Deferred tax liabilities:
Intangible assets
Net deferred tax liabilities

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry-forwards	$ 326
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 42,000	$ 0.6

Schedule of Outstanding Term Lo

Schedule of Outstanding Term Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable	$ 7,899	$ 5,677
Unamortized discounts	(1,029)
Loans payable	6,870	5,677
2019 Term Loan [Member]
Short-Term Debt [Line Items]
Notes payable	5,677	5,677
2022 Term Loan [Member]
Short-Term Debt [Line Items]
Notes payable	$ 2,222

Schedule of Warrants (Details)

Schedule of Warrants (Details)	9 Months Ended
	Sep. 30, 2022 shares
Equity [Abstract]
Warrants, Beginning Balance	3,731,263
Issued as a result of price adjustments on CVN	133,284
Variable quantity of warrants related to February 2020 note	216,993
Warrants issued with 2022 Bridge Note	1,111,112
Warrants, Ending Balance	5,192,652

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

9 Months Ended

12 Months Ended

Oct. 05, 2022

Mar. 15, 2022

Feb. 16, 2022

Jan. 27, 2022

Jul. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2021

Dec. 31, 2020

Oct. 15, 2022

Oct. 07, 2022

Oct. 04, 2022

Jan. 31, 2022

Jan. 05, 2022

Jan. 02, 2022

Nov. 30, 2021

Nov. 09, 2021

Subsequent Event [Line Items]

Debt conversion, converted instrument, amount

$ 554,000

Debt instrument, convertible, conversion price

$ 1

Payments of Debt Issuance Costs

$ 328,000

$ 72,000

101,000

$ 114,000

Interest rate, stated percentage

24%

Amendment Certificate Incorporation [Member]

Subsequent Event [Line Items]

Reverse stock split

ratio of 1-for-20

Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

25,000

Convertible Debt [Member]

Subsequent Event [Line Items]

Debt conversion, converted instrument, amount

$ 554,000

Debt instrument, convertible, conversion price

$ 0.78

$ 1

Debt interest amount, conversion of common stock, shares

168,294

Debt periodic payment

$ 168,300

Subsequent Event [Member]

Subsequent Event [Line Items]

Interest rate

10%

Payments of Debt Issuance Costs

$ 20,000

Guaranteed Interest Contracts

25,000

Debt periodic payment

$ 39,285.71

Reverse stock split

effected the 1-for-20 reverse stock split

Subsequent Event [Member] | Investor [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

2,500

Subsequent Event [Member] | Convertible Promissory Note [Member]

Subsequent Event [Line Items]

Interest rate, stated percentage

18%

16%

16%

Subsequent Event [Member] | Licensing agreement [Member]

Subsequent Event [Line Items]

License agreement commitments description

On February 16, 2022, an addendum to the licensing agreement dated August 4, 2021, was executed by the Company and Melior Pharmaceuticals I, Inc, extending the requirement by the Company to raise $4.0 million dollars to June 16, 2022

Subsequent Event [Member] | Securities purchase agreement [Member] | Convertible Redeemable Note [Member]

Subsequent Event [Line Items]

Interest rate

10%

Principal amount

$ 250,000

Proceeds from Convertible Debt

200,000

Payments of Debt Issuance Costs

50,000

Subsequent Event [Member] | Securities purchase agreement [Member] | Convertible Redeemable Note [Member] | Institutional Investor [Member]

Subsequent Event [Line Items]

Proceeds from Convertible Debt

$ 180,000

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Debt interest amount, conversion of common stock, shares

12,721

Subsequent Event [Member] | Convertible Debt [Member]

Subsequent Event [Line Items]

Interest rate

16%

16%

Debt conversion, converted instrument, amount

$ 9,500

Principal amount

$ 421

Debt instrument, convertible, conversion price

$ 0.78