Adhera Therapeutics (ATRX) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-13789
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	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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 3.1
Entity Common Stock, Shares Outstanding		3,178,738
Documents Incorporated by Reference	Portions of the registrant’s definitive proxy statement to be filed by the registrant for its 2023 Annual Meeting of Stockholders are incorporated by reference in Items 10, 11, 12, 13, and 14 of Part III of this Annual Report on Form 10-K
ICFR Auditor Attestation Flag	false
Auditor Firm ID	106
Auditor Name	SALBERG & COMPANY, P.A.
Auditor Location	Boca Raton, Florida

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 32	$ 76
Prepaid expenses	47	120
Total current assets	79	196
Total assets	79	196
Current liabilities
Accounts payable	2,397	2,309
Due to related parties	26	46
Accrued expenses	4,373	3,110
Accrued dividends	498	5,477
Term loans, net	7,333	5,677
Convertible notes payable, net	1,252	986
Derivative liability	6,386	7,697
Total current liabilities	22,265	25,302
Total liabilities	22,265	25,302
Commitments and contingencies (Note 9)
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized
Common stock, $0.006 par value; 180,000,000 shares authorized, 3,160,877 and 853,946 shares issued and outstanding as of December 31, 2022, and 2021, respectively	19	5
Additional paid-in capital	33,548	27,906
Accumulated deficit	(55,751)	(53,017)
Treasury Stock (5,594 shares)	(2)
Total stockholders’ deficit	(22,186)	(25,106)
Total liabilities and stockholders’ deficit	79	196
Series C Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized
Series D Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized
Series E Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized
Series F Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized
Series G Convertiable Preferred Stock [Member]
Stockholders’ deficit
Preferred stock, $0.01 par value; 100,000 shares authorized

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Common stock, par value	$ 0.006	$ 0.006
Common stock, shares authorized	180,000,000	180,000,000
Common stock, shares issued	3,160,877	853,946
Common stock, shares outstanding	3,160,877	853,946
Treasury stock, shares	5,594
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,200	1,200
Preferred stock, shares issued	100	100
Preferred stock, shares outstanding	100	100
Preferred stock, liquidation preference value	$ 510,000	$ 510,000
Series D Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	220	220
Preferred stock, shares issued	40	40
Preferred stock, shares outstanding	40	40
Preferred stock, liquidation preference value	$ 12,000	$ 12,000
Series E Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	3,500	3,500
Preferred stock, shares issued	267	3,326
Preferred stock, shares outstanding	267	3,326
Preferred stock, liquidation preference value	$ 1,833,453	$ 1,833,453
Series F Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,200	2,200
Preferred stock, shares issued	0	358
Preferred stock, shares outstanding	0	358
Series G Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	6,000	6,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating expenses
Sales and marketing		$ 17
General and administrative	1,618	657
Total operating expenses	1,618	674
Loss from operations	(1,618)	(674)
Other income (expense)
Interest expense, net	(1,344)	(1,035)
Initial and change in fair value of derivative liability	2,324	(4,103)
Gain (loss) on extinguishment of debt	333	(141)
Amortization of debt discount	(1,809)	(398)
Total other income (expense)	(496)	(5,677)
Loss before provision for income taxes	(2,114)	(6,351)
Provision for income taxes
Net loss	(2,114)	(6,351)
Accrued and deemed dividends	(620)	(2,054)
Net Loss Applicable to Common Stockholders	$ (2,734)	$ (8,405)
Net loss per share - Common Stockholders, basic and diluted	$ (1.18)	$ (12.84)
Weighted average shares outstanding, basic and diluted	2,307,534	654,700

Condensed Consolidated Statemen

Condensed 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]	Treasury Stock [Member]	Total
Beginning balance, value at Dec. 31, 2020					$ 3	$ 29,869	$ (44,612)		$ (14,740)
Beginning balance, shares at Dec. 31, 2020	100	40	3,458	361	560,140
Accrued dividend						541	(2,054)		(1,513)
Reclassification of derivative from equity						(3,462)			(3,462)
Issuance of common stock for cashless exercise of warrants						(1)			(1)
Issuance of common stock for cashless exercise of warrants, shares					10,340
Issuance of common stock with convertible notes						316			316
Issuance of common stock with convertible notes, shares					35,764
Issuance of common stock for convertible note conversions					$ 1	534			535
Issuance of common stock for convertible note conversions, shares					168,301
Conversion of Series E Preferred to common stock						3			3
Conversion of Series E Preferred to common stock, shares			(132)		1,852
Conversion of Series F Preferred to common stock					$ 1	106			107
Conversion of Series F Preferred to common stock, shares				(3)	77,549
Net loss							(6,351)		(6,351)
Ending balance, value at Dec. 31, 2021					$ 5	27,906	(53,017)		(25,106)
Ending balance, shares at Dec. 31, 2021	100	40	3,326	358	853,946
Accrued dividend							(620)		(620)
Issuance of common stock with convertible notes						18			18
Issuance of common stock with convertible notes, shares					12,500
Issuance of common stock for convertible note conversions						28			$ 28
Issuance of common stock for convertible note conversions, shares					12,721				133,284
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					$ 2	541			543
Conversion of Series F Preferred to common stock, shares				(358)	233,127
Net loss							(2,114)		(2,114)
Issuance of common stock with term loan						11			11
Issuance of common stock with term loan, shares					19,231
Repurchase of common stock								(2)	(2)
Repurchase of common stock, shares					(5,954)
Ending balance, value at Dec. 31, 2022					$ 19	$ 33,548	$ (55,751)	$ (2)	$ (22,186)
Ending balance, shares at Dec. 31, 2022	100	40	267		3,160,877

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows Used in Operating Activities:
Net loss	$ (2,114)	$ (6,351)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,809	398
Accrued interest expense	1,344	1,035
Derivative (income) expense	(2,324)	4,103
(Gain)/Loss on debt extinguishment	(333)	141
Changes in operating assets and liabilities:
Prepaid expenses	73	(120)
Accounts payable	68	94
Accrued expenses	62	35
Net Cash Used in Operating Activities	(1,415)	(665)
Cash Flows Provided by Financing Activities:
Proceeds from notes payable, net of original issue discounts	2,300	840
Notes payable issuance costs	(346)	(101)
Repurchase of common stock	(2)
Repayment of principal and interest on notes payable	(581)
Net Cash Provided by Financing Activities	1,371	739
Net increase (decrease) in cash	(44)	75
Cash – Beginning of Year	76	1
Cash - End of Year	32	76
Cash paid for interest	94
Non-cash Investing and Financing Activities:
Issuance of common stock for conversion of Series E Preferred	5,056	116
Issuance of common stock for conversion of Series F Preferred	543	3
Debt discounts for issuance costs, warrants and derivatives	20	320
Issuance of common stock for conversion of convertible notes	554	554
Reclassification of derivative liability		3,462
Accrued and deemed dividends	$ 620	$ 2,054

Organization and Business Opera

Organization and Business Operations	12 Months Ended
	Dec. 31, 2022
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,” we 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 On August 20, 2021, we as licensee entered into an exclusive license agreement regarding the development and commercialization of Melior’s MLR-1023 (the “MLR-1023 Agreement”) with Melior Pharmaceuticals I, Inc. (“MP1”). We refer to MP2 and MP1 as “MP” or “Melior”. This second license is for the development and commercialization of MLR-1023, which is being developed as a novel therapeutic for Type 1 diabetes. Under the original terms of the MLR-1023 Agreement, if the Company failed to raise $4.0 million within 120 days of the effective date of the agreement then the MLR-1023 Agreement 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 “Raise Requirement”). 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. On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the MLR-1023 Agreement for the Raise Requirement, 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 MLR-1023 Agreement dated August 4, 2021 (the “First Addendum”), was executed by the Company and Melior, which extended the Raise Requirement to June 16, 2022. On July 20, 2022, the Company and Melior entered into the Second Addendum to the License Agreement (the “Second Addendum”). In accordance with the Second Addendum and subject to the terms and conditions therein, the Raise Requirement was extended to February 1, 2023, in exchange for a $ 136,921 500,000 As of February 1, 2023, the Company had not raised the additional $ 500,000 As of December 31, 2022, no performance milestones requiring cash consideration had been met under the MLR-1023 Agreement 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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 consolidated 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, 2022, the Company had cash and cash equivalents of approximately $ 32,000 22.2 The Company has no revenues and 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 and net cash used in operating activities of approximately $ 2.1 million and $ 1.4 22.2 22.2 million and an accumulated deficit of approximately $ 55.8 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, the war in Ukraine, federal bank failures or other world-wide events, 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 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 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, 2022, the Company had approximately $ 32,000 The Company deposits its cash with major financial institutions and may at times exceed the federally insured limit. At December 31, 2022, the Company’s cash balance did not exceed the federal deposit 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. 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 (In thousands) Warrants Notes Total 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 As of December 31, 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 $ 6.4 3.99% 4.73% 177.51 315% 0 1.09 no Fair Value Measurements at December 31, 2022 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 $ - $ - $ 6,386 $ 6,386 Total $ - $ - $ 6,386 $ 6,386 A roll forward of the level 3 valuation financial instruments is as follows: Year Ended December 31, 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 1,202 163 1,365 Initial valuation of derivative liabilities included in derivative expense 83 108 191 Reclassification of derivative liabilities to gain on debt extinguishment - (351 ) (351 ) Change in fair value included in derivative expense (1,546 ) (970 ) (2,516 ) Balance at December 31, 2022 $ 5,075 $ 1,311 $ 6,386 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. Not Yet Adopted 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 December 31, (in thousands except share and per share data) 2022 2021 Numerator Net loss $ (2114 ) $ (6,351 ) Preferred stock dividends (620 ) (2,054 ) Net Loss allocable to common stockholders $ (2,734 ) $ (8,405 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 2,307,534 654,700 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (1.18 ) $ (12.84 ) 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 Year Ended December 31, 2021 2021 Stock options outstanding 19,000 19,203 Convertible notes 4,286,936 2,434,842 Warrants 6,785,914 3,731,263 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 183,346 2,162,076 Series F Preferred Stock - 227,761 Total 11,281,030 8,580,979 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 YEARS ENDED DECEMBER 31, 2022 AND 2021 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	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses
Prepaid Expenses	Note 3 – Prepaid Expenses As of December 31, 2022, prepaid expenses totaled $ 47,000 120,000

Notes Payable and Convertible P

Notes Payable and Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2022
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) December 31, 2022 December 31, 2021 2019 Term Loan $ 5,677 $ 5,677 2022 Term Loan 2,365 - Notes payable 8,042 5,677 Unamortized discounts and fees (709 ) - Loans payable $ 7,333 $ 5,677 As of December 31, 2021 and 2022, the 2019 Term Loan was in default. 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 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. On November 16, 2022, holders of outstanding promissory notes representing a majority of the outstanding principal and accrued interest of the Notes, agreed to amend the Notes to make them automatically convertible into units consisting of a new series of convertible preferred stock and warrants upon an uplisting financing transaction in which the Company’s common stock is listed on The Nasdaq Capital Market or the NYSE American, in exchange for the Holders agreeing to forbear repayment of their Notes and accrued interest until the Uplisting Transaction has been completed. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 The terms for the amendment of the Notes include no less than the following: ● The Notes will automatically convert upon the Uplisting Transaction into the Preferred Stock at 90% ● In addition, each Holder will receive 0.3 1.00 ● The shares of Preferred Stock will be subject to a six-month lock-up period from date of issuance; and ● The Company has agreed to register the Holders’ sale of the shares of common stock issuable upon conversion The shares of the Preferred Stock will be entitled to vote on an as-converted-to-common basis together with the Company’s common stock. The shares of the Preferred Stock will automatically convert into shares of common stock upon expiration of the lock-up period at the conversion price of a percentage of a 30-day VWAP of common stock. The interest on the Notes, as accrued through the date of conversion, will convert into common stock at the offering price for the up-list transaction. The Company recognized approximately $ 852,000 As of December 31, 2022, the Company had approximately $ 2.9 5.7 2.9 2022 Term Loan - May 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 1,151,137 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 year ended December 31, 2022, the Company recognized approximately $ 1.1 116,000 No As of December 31, 2022, the Company has recorded $ 2,222,222 116,000 603,000 2022 Term Loan – December On December 14, 2022, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which the Company issued and sold the investor a non-convertible Original Issue Discount Senior Secured Promissory Note in the principal amount of $ 142,857 158,537 100,000 82,400 17,600 42,857 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 unpaid principal amount of this Note, together with any interest accrued but unpaid thereon, may, at the sole discretion of the Company, be converted into shares of a new class of convertible preferred stock of the Company on the closing date on which the Company completes a public offering for cash of common stock and/or common stock equivalents which results in the listing of the Company’s common stock on a “national securities exchange” as defined in the Securities Exchange Act of 1934 (a “Qualified Financing”) The Warrants are exercisable for a 66 June 15, 2028 0.82 The Company recorded a total debt discount of $ 111,523 42,857 17,600 51,066 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 year ended December 31, 2022, the Company recognized approximately $ 5,500 563 No Convertible Promissory Notes The following table summarizes the Company’s outstanding convertible notes as of December 31, 2022, and December 31, 2022: Schedule of Convertible Promissory Notes (in thousands) December 31, 2022 December 31, 2021 Convertible Notes $ 1,319 $ 1,516 Unamortized discounts (67 ) (530 ) Convertible notes payable, net $ 1,252 $ 986 All convertible notes including accrued interest were in default as of the issuance date of this Report. As of December 31, 2022 accrued interest totaled $ 442,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 $ 168,300 168,294 554,000 386,000 245,000 245,000 141,000 On January 27, 2022, the conversion price of the notes and warrants was adjusted to be the lower of (x) 60% 0.78 The Company recognized $ 87,900 96,000 As of December 31, 2022, the Company had accrued interest on the February 2020 Convertible Note of approximately $ 189,100 As of December 31, 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 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 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 YEARS ENDED DECEMBER 31, 2022 AND 2021 For the year ended December 31, 2022, and December 31, 2021, the Company recognized approximately $ 10,600 As of December 31, 2022, the Company remains in default on the repayment of principal of $ 58,055 26,200 140% 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 December 31, 2022, 162,800 0.78 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 For the year ended December 31, 2022, the Company recognized approximately $ 20,300 17,300 79,000 As of December 31, 2022, the Company has outstanding principal of $ 111,111 39,500 As of December 31, 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 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% 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 December 31, 2022, 77,330 0.78 For year ended December 31, 2022, the Company recognized approximately $ 9,600 6,700 35,000 As of December 31, 2022, the Company has outstanding principal of $ 52,778 16,400 As of December 31, 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 December 31, 2022, 73,398 0.78 During the year ended December 31, 2022, the Company repaid $ 25,000 19,500 For the year ended December 31, 2022, the Company recognized approximately $ 10,400 6,100 37,500 As of December 31, 2022, the Company has recorded $ 41,667 16,500 As of December 31, 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% 66,500 63,000 3,500 40,000 three 1.90 76,000 The note matures one year from issuance, or such earlier date as the note is required or permitted to be repaid. Interest shall accrue on the aggregate unconverted and then outstanding principal amount of the note at the rate of 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 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 On December 25, 2022, the Company defaulted on the extended maturity date of the note. As of December 31, 2022, 97,436 0.78 For the year ended December 31, 2022, the Company recognized approximately $ 38,700 14,000 27,800 5,800 At December 31, 2022, the Company has recorded $ 57,000 19,100 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 The note matured in August 2021 and absent an event of default provides for an interest rate of 10% 1.50 1.60 65% 24% 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 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 1.60 65% 0.78 21,436 0.78 On May 12, 2022, the Company repaid $ 135,695 64,305 54,278 September 30, 2022 128,502 45,200 As of December 31, 2022, 97,436 0.78 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 For the year ended December 31, 2022, the Company recognized approximately $ 134,100 97,300 86,400 15,800 At December 31, 2022, the Company has remaining $ 84,800 of outstanding principal and approximately $ 48,800 of accrued interest. As of December 31, 2022, the debt discount on the note was fully amortized. 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 from issuance and provides for an interest rate of 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 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 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% ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 December 31, 2022, 97,436 0.78 For the year ended December 31, 2022, the Company recognized approximately $ 140,600 50,400 62,600 15,400 At December 31, 2022, the Company has recorded $ 220,500 65,800 17,300 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 the lack of authorized shares, the embedded conversion option has been bifurcated and reflected as a derivative liability with an initial fair value of $ 564,943 487,052 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 On May 12, 2022, the Company repaid $ 83,500 2,977 1,000 31,042 8,905 96,000 For the year ended December 31, 2022, the Company recognized approximately $ 99,200 6,500 32,000 3,200 At December 31, 2022, the Company has recorded approximately $ 16,700 811 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 The warrants are exercisable for three-years from October 7, 2021, at an exercise price of $ 1.90 45,238 The Company incurred approximately $ 15,000 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 $ 564,184 487,667 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 31,042 8,905 98,000 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 For the year ended December 31, 2022, the Company recognized approximately $ 100,300 6,600 30,900 3,100 At December 31, 2022, the Company has recorded $ 16,700 811 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 On September 16, 2022 the Company default on the repayment of the note and the interest rate reset to 18 32,000 For the year ended December 31, 2022, the Company repaid $ 97,176 11,396 68,600 For the year ended December 31, 2022, the Company recognized approximately $ 200,000 30,700 As of December 31, 2022, the Company has recorded $ 202,300 2,000 50,000 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 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 that may be issuable for warrants and notes with variable conversion features may exceed the Company’s authorized share limit as of December 31, 2022, 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 During the year ended December 31, 2022, 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 $ 1.6 derivative liabilities 1.4 191,000 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 loss from the initial and change in the derivative liabilities fair value of approximately $ 2.3 During the year ended December 31, 2022, the fair value of the derivative liabilities was estimated at issuance and at the December 31, 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) 0.00 1.09 Volatility 177.5 315 % Risk-free interest rate 1.28 4.73 % 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

Licensing Agreements

Licensing Agreements	12 Months Ended
	Dec. 31, 2022
Licensing Agreements
Licensing Agreements	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®. As of December 31, 2022 and December 31, 2021, the Company had $ 24,500 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
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 (“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, 2022 and December 31, 2021 the Company owed various officers and directors approximately $ 22,000 42,000

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
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 5,100 voting rights of 33.33 votes per 150.00 As of December 31, 2022, and December 31, 2021, 100 Series D Preferred Each share of Series D Preferred has a stated value of $ 5,000 300 voting rights of 62.5 votes 80.00 5 As of December 31, 2022, and December 31, 2021, 40 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. 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 December 31, 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 $ 498,000 5.0 At December 31, 2022 and December 31, 202, 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 YEARS ENDED DECEMBER 31, 2022 AND 2021 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. As of December 31, 2021, the Company has not provided notice of conversion to the holders of the Series F Preferred stock. 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 shares of Series F Preferred stock and accrued dividends of approximately $ 543,000 233,127 10.00 As of December 31, 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 December 31, 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 December 31, 2022 and December 31, 2021, 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 On July 30, 2021, and investor converted 50 250,000 25,000 On August 11, 2021, the Company issued 5,000 56,464 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 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 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 Warrants As of December 31, 2022, there were 6,785,914 0.69 Schedule of Stockholders’ Equity Note, Warrants or Rights Warrants issued with: Shares 2023 2024 2025 2026 2027 and After Series E Preferred Stock 1,453,028 1,453,028 - - - - Series F Preferred Stock 154,425 154,425 - - - - Bridge Loan 1,269,649 - - - - 1,269,649 Convertible Notes (CVN) 3,824,119 - 145,056 3,333,463 345,600 - Other 84,693 67,756 1,179 162 - - Total Warrants 6,785,914 1,675,209 161,831 3,333,625 345,600 1,269,649 The above table includes 6,720,853 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 1,651,718 Warrants issued with 2022 Bridge Note 1,269,649 Warrants as of December 31, 2022 6,785,914 The intrinsic value of outstanding warrants as of December 31, 2022, was approximately $ 1.7 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 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 convertible notes is therefore, indeterminate. Due to the fact that the number of shares of common stock are indeterminable, 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, 2022 and 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. 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

Stock Incentive Plans

Stock Incentive Plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock Incentive Plans	Note 8 - Stock Incentive Plans Stock Options The following table summarizes stock option activity for the year ended December 31, 2022 and 2021: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2020 19,568 $ 20.00 Options expired / forfeited (365 ) $ 36.60 Outstanding, December 31, 2021 19,203 $ 19.40 Options expired / forfeited (203 ) $ 34.00 Outstanding, December 31, 2022 19,000 $ 19.60 Exercisable, December 31, 2022 19,000 $ 19.60 No The following table summarizes additional information on the Company’s stock options outstanding at December 31, 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 0.33 $ 19.60 19,000 $ 19.60 Totals 19,000 0.33 $ 19.60 19,000 $ 19.60 No stock options were issued by the Company during the year ended December 31, 2022. As of December 31, 2022, the Company had no zero As of December 31, 2022, the intrinsic value of options outstanding or exercisable was zero there were no options outstanding with an exercise price less than $ 0.82 ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
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 in order 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 December 31, 2022, no performance milestones requiring cash consideration had been met under the agreement. Licensing Agreement – MLR 1023 On August 20, 2021, we as licensee entered into the exclusive license agreement regarding the development and commercialization of Melior’s MLR-1023 (the “MLR-1023 Agreement”) with Melior Pharmaceuticals I, Inc. (“MP1”). We refer to MP2 and MP1 as “MP” or “Melior”. This second license is for the development and commercialization of MLR-1023, which is being developed as a novel therapeutic for Type 1 diabetes. Under the original terms of the MLR-1023 Agreement, if the Company failed to raise $4.0 million within 120 days of the effective date of the agreement then the MLR-1023 Agreement 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 “Raise Requirement”). 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. On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the MLR-1023 Agreement for the Raise Requirement, 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 MLR-1023 Agreement dated August 4, 2021 (the “First Addendum”), was executed by the Company and Melior, which extended the Raise Requirement to June 16, 2022. On July 20, 2022, the Company and Melior entered into the Second Addendum to the License Agreement (the “Second Addendum”). In accordance with the Second Addendum and subject to the terms and conditions therein, the Raise Requirement was extended to February 1, 2023, in exchange for a $ 136,921 500,000 As of February 1, 2023, the Company had not raised the additional $ 500,000 As of December 31, 2022, no performance milestones requiring cash consideration had been met under the MLR-1023 Agreement ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 On February 16, 2022, an addendum to the MLR-1023 Agreement dated August 4, 2021 (the “First Addendum”), was executed by the Company and Melior, which extended the requirement by the Company to raise $4 million (the “Raise Requirement”) to June 16, 2022. On July 18, 2022, the Company and Melior entered into the Second Addendum to the License Agreement (the “Second Addendum”). In accordance with the Second Addendum and subject to the terms and conditions therein, the Raise Requirement was extended to February 1, 2023, in exchange for a $ 136,921 500,000 As of February 1, 2023, the Company had not raised the additional $ 500,000 As of December 31, 2022, no performance milestones requiring cash consideration had been met under the agreement.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 - Income Taxes The Company has identified its federal 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 2022 for federal and 2019 through 2022 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, 2022, the Company had available net operating loss carry-forwards for federal income tax reporting purposes of approximately $ 320 7.7 The Company’s net deferred tax assets, deferred tax liabilities and valuation allowance as of December 31, 2022, and 2021 are summarized as follows: Schedule of Deferred Tax Assets and Liabilities Years Ended December 31, (in thousands) 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 7,658 $ 8,402 R&D tax credits carryforwards 8,522 — Depreciation and amortization 1,170 1,272 Share based compensation 683 647 Other 1251 613 Total deferred tax assets 19,284 10,935 Valuation allowance (18,991 ) (10,935 ) Net deferred tax assets — — Deferred tax liabilities: State deferred 293 — Net deferred tax Assets $ 0 $ — The following is the Company’s rate reconciliation for the years ended December 31, 2022 and 2021: Schedule of Rate Reconciliation 2022 2021 Pretax Income/(Loss) $ (2,113,769 ) $ (6,351,000 ) Tax Statutory Rate (21%) (443,891 ) 21.00 % (1,333,710 ) 21.00 % Permanent Differences: Change in Statutory State Tax Rate (637,312 ) 30.15 % (808,346 ) 12.73 % Return To Provision (6,981,657 ) 330.29 % 515,587 -8.12 % Other Adjustments 133,836 -6.33 % 1,095,551 -17.25 % State Tax - Net of Federal Benefit (125,241 ) 5.93 % (301,037 ) 4.74 % Change In Valuation Allowance - State (1,153,652 ) 54.58 % 932,558 -14.68 % Change In Valuation Allowance - Federal 9,207,918 -435.62 % (100,602 ) 1.58 % Total - 0.00 % - 0.00 % Actual Provision - - Difference - - 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 increased $ 8 42,000 As of the date of this filing, the Company has not filed its 2022 federal and state corporate income tax returns. The Company expects to file the 2022 return by the extension filing date. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 11 - Subsequent Events Repayment of Principal on March 2022 Convertible Note On February 1, 2023, the Company repaid $ 15,000 32,500 30,000 Default on Convertible Notes On February 17, 2023, the Company defaulted on the extended maturity date for the August 17, 2021 Conversion of Principal and Interest on Convertible Note On January 10, 2023, the holder of the March 15, 2022, convertible note converted $ 3,839 1,661 0.5599 17,861 Issuance of Promissory Notes January 18, 2023 On January 18, 2023, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which the Company issued and sold the investor a non-convertible Original Issue 30 285,714 452,962 200,000 173,850 26,150 The Company also agreed to increase the principal amount of prior Original Issue Discount Promissory Notes issued to the investors in May 2022 by 25 277,777 February 3, 2023 On February 3, 2023, the Company entered into a Securities Purchase Agreement with an affiliated accredited investor pursuant to which the Company issued and sold the investor a non-convertible Original Issue 30 214,286 339,722 150,000 133,900 16,100 264,857 84,930 February 16, 2023 On February 16, 2023, the Company entered into a Securities Purchase Agreement with an affiliated accredited investor pursuant to which the Company issued and sold the investor a non-convertible Original Issue 30 214,286 339,722 150,000 133,850 16,150 The Company also agreed to increase the principal amount of prior Original Issue Discount Promissory Notes issued to the investor in May 2022 by 25 69,444 All of the Warrants issued with promissory notes listed above are exercisable for a 66 month period (five years and six months) at an exercise price of $ 0.82 The Notes are due on the earlier of (i) the 12 month anniversary of the issuance date, and (ii) the date on which the Company completes a public offering for cash of common stock and/or common stock equivalents which results in the listing of the Company’s common stock on a “national securities exchange” as defined in the Securities Exchange Act of 1934 (a “Qualified Financing”), provided that unless there is an event of default, the Company may extend the maturity date by six months in its discretion. The Notes bear interest at 8% per annum, payable monthly, subject to an increase to 15% in case of an event of default as provided for therein. Furthermore, at any time before the 12 month anniversary of the date of issuance of a Note, the Company may, after providing written notice to the holder, prepay all of the then outstanding principal amount of the Note for cash in an amount equal to the sum of 105% of the then outstanding principal amount of the Note, accrued but unpaid interest and all liquidated damages and other amounts due in respect of the Note (if any). The Notes may, at the discretion of the Company, be converted into shares of a new class of convertible preferred stock of the Company (the “Convertible Preferred Stock”) on the closing date of the Qualified Financing. In the event of the conversion, the holder will receive a number of shares of Convertible Preferred Stock equal to the quotient obtained by dividing (i) the unpaid principal amount of this Note (together with any interest accrued but unpaid thereon) by (ii) the closing price of the securities issued in the Qualified Financing on the closing date of the Qualified Financing. Upon issuance, the conversion price of the Convertible Preferred Stock will be equal to the closing price of the securities issued in the Qualified Financing, subject to adjustment. The Company will record a debt discount related to the original issue discount and issuance costs for each note and will evaluate all of the 2023 note terms for derivative accounting treatment. Licensing Agreement MLR-1023 As of February 1, 2023, the Company had not completed the milestones as defined in the Second Addendum dated July 20, 2022, including raising $ 500,000 4.0

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	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 consolidated 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	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 December 31, 2022, the Company had cash and cash equivalents of approximately $ 32,000 22.2 The Company has no revenues and 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 and net cash used in operating activities of approximately $ 2.1 million and $ 1.4 22.2 22.2 million and an accumulated deficit of approximately $ 55.8 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, the war in Ukraine, federal bank failures or other world-wide events, 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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 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
Cash and Cash Equivalents	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, 2022, the Company had approximately $ 32,000 The Company deposits its cash with major financial institutions and may at times exceed the federally insured limit. At December 31, 2022, the Company’s cash balance did not exceed the federal deposit 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.
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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. 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 (In thousands) Warrants Notes Total 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 As of December 31, 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 $ 6.4 3.99% 4.73% 177.51 315% 0 1.09 no Fair Value Measurements at December 31, 2022 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 $ - $ - $ 6,386 $ 6,386 Total $ - $ - $ 6,386 $ 6,386 A roll forward of the level 3 valuation financial instruments is as follows: Year Ended December 31, 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 1,202 163 1,365 Initial valuation of derivative liabilities included in derivative expense 83 108 191 Reclassification of derivative liabilities to gain on debt extinguishment - (351 ) (351 ) Change in fair value included in derivative expense (1,546 ) (970 ) (2,516 ) Balance at December 31, 2022 $ 5,075 $ 1,311 $ 6,386 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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.
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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 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. Not Yet Adopted 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. ADHERA THERAPEUTICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021
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. 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 December 31, (in thousands except share and per share data) 2022 2021 Numerator Net loss $ (2114 ) $ (6,351 ) Preferred stock dividends (620 ) (2,054 ) Net Loss allocable to common stockholders $ (2,734 ) $ (8,405 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 2,307,534 654,700 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (1.18 ) $ (12.84 ) 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 Year Ended December 31, 2021 2021 Stock options outstanding 19,000 19,203 Convertible notes 4,286,936 2,434,842 Warrants 6,785,914 3,731,263 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 183,346 2,162,076 Series F Preferred Stock - 227,761 Total 11,281,030 8,580,979
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 YEARS ENDED DECEMBER 31, 2022 AND 2021
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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Fair Value Measurements	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 Fair Value Measurements at December 31, 2022 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 $ - $ - $ 6,386 $ 6,386 Total $ - $ - $ 6,386 $ 6,386
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 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 Year Ended December 31, 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 1,202 163 1,365 Initial valuation of derivative liabilities included in derivative expense 83 108 191 Reclassification of derivative liabilities to gain on debt extinguishment - (351 ) (351 ) Change in fair value included in derivative expense (1,546 ) (970 ) (2,516 ) Balance at December 31, 2022 $ 5,075 $ 1,311 $ 6,386
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 December 31, (in thousands except share and per share data) 2022 2021 Numerator Net loss $ (2114 ) $ (6,351 ) Preferred stock dividends (620 ) (2,054 ) Net Loss allocable to common stockholders $ (2,734 ) $ (8,405 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 2,307,534 654,700 Net loss per share of common stock, basic and diluted Net loss per share, basic and diluted $ (1.18 ) $ (12.84 )
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 Year Ended December 31, 2021 2021 Stock options outstanding 19,000 19,203 Convertible notes 4,286,936 2,434,842 Warrants 6,785,914 3,731,263 Series C Preferred Stock 3,334 3,334 Series D Preferred Stock 2,500 2,500 Series E Preferred Stock 183,346 2,162,076 Series F Preferred Stock - 227,761 Total 11,281,030 8,580,979

Notes Payable and Convertible_2

Notes Payable and Convertible Promissory Notes (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Outstanding Term Loans	The following table summarizes the Company’s outstanding term loans: Schedule of Outstanding Term Loans (in thousands) December 31, 2022 December 31, 2021 2019 Term Loan $ 5,677 $ 5,677 2022 Term Loan 2,365 - Notes payable 8,042 5,677 Unamortized discounts and fees (709 ) - Loans payable $ 7,333 $ 5,677
Schedule of Convertible Promissory Notes	The following table summarizes the Company’s outstanding convertible notes as of December 31, 2022, and December 31, 2022: Schedule of Convertible Promissory Notes (in thousands) December 31, 2022 December 31, 2021 Convertible Notes $ 1,319 $ 1,516 Unamortized discounts (67 ) (530 ) Convertible notes payable, net $ 1,252 $ 986
Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode	During the year ended December 31, 2022, the fair value of the derivative liabilities was estimated at issuance and at the December 31, 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) 0.00 1.09 Volatility 177.5 315 % Risk-free interest rate 1.28 4.73 %

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Stockholders’ Equity Note, Warrants or Rights	Schedule of Stockholders’ Equity Note, Warrants or Rights Warrants issued with: Shares 2023 2024 2025 2026 2027 and After Series E Preferred Stock 1,453,028 1,453,028 - - - - Series F Preferred Stock 154,425 154,425 - - - - Bridge Loan 1,269,649 - - - - 1,269,649 Convertible Notes (CVN) 3,824,119 - 145,056 3,333,463 345,600 - Other 84,693 67,756 1,179 162 - - Total Warrants 6,785,914 1,675,209 161,831 3,333,625 345,600 1,269,649
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 1,651,718 Warrants issued with 2022 Bridge Note 1,269,649 Warrants as of December 31, 2022 6,785,914

Stock Incentive Plans (Tables)

Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Share Based Payments Arrangement, Option Activity	The following table summarizes stock option activity for the year ended December 31, 2022 and 2021: Schedule of Share Based Payments Arrangement, Option Activity Options Outstanding Shares Weighted Average Exercise Price Outstanding, December 31, 2020 19,568 $ 20.00 Options expired / forfeited (365 ) $ 36.60 Outstanding, December 31, 2021 19,203 $ 19.40 Options expired / forfeited (203 ) $ 34.00 Outstanding, December 31, 2022 19,000 $ 19.60 Exercisable, December 31, 2022 19,000 $ 19.60
Schedule of Share Based Payment Arrangement, Option, Exercise Price Range	The following table summarizes additional information on the Company’s stock options outstanding at December 31, 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 0.33 $ 19.60 19,000 $ 19.60 Totals 19,000 0.33 $ 19.60 19,000 $ 19.60

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022, and 2021 are summarized as follows: Schedule of Deferred Tax Assets and Liabilities Years Ended December 31, (in thousands) 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 7,658 $ 8,402 R&D tax credits carryforwards 8,522 — Depreciation and amortization 1,170 1,272 Share based compensation 683 647 Other 1251 613 Total deferred tax assets 19,284 10,935 Valuation allowance (18,991 ) (10,935 ) Net deferred tax assets — — Deferred tax liabilities: State deferred 293 — Net deferred tax Assets $ 0 $ —
Schedule of Rate Reconciliation	The following is the Company’s rate reconciliation for the years ended December 31, 2022 and 2021: Schedule of Rate Reconciliation 2022 2021 Pretax Income/(Loss) $ (2,113,769 ) $ (6,351,000 ) Tax Statutory Rate (21%) (443,891 ) 21.00 % (1,333,710 ) 21.00 % Permanent Differences: Change in Statutory State Tax Rate (637,312 ) 30.15 % (808,346 ) 12.73 % Return To Provision (6,981,657 ) 330.29 % 515,587 -8.12 % Other Adjustments 133,836 -6.33 % 1,095,551 -17.25 % State Tax - Net of Federal Benefit (125,241 ) 5.93 % (301,037 ) 4.74 % Change In Valuation Allowance - State (1,153,652 ) 54.58 % 932,558 -14.68 % Change In Valuation Allowance - Federal 9,207,918 -435.62 % (100,602 ) 1.58 % Total - 0.00 % - 0.00 % Actual Provision - - Difference - -

Organization and Business Ope_2

Organization and Business Operations (Details Narrative) - USD ($)	Feb. 01, 2023	Jul. 20, 2022	Jul. 18, 2022	Nov. 17, 2021	Jul. 28, 2021
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capital raise in additional	$ 500,000
Licensing Agreement MLR1019 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross sales percentage					5%
License agreement commitments description				On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the MLR-1023 Agreement for the Raise Requirement, 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 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment for licensing agreement		$ 136,921	$ 136,921
Capital raise in additional		$ 500,000
Licensing Agreement [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capital raise in additional	$ 500,000

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Derivative liability	$ 6,386,000	$ 7,697,000
Total	6,386,000	7,697,000
Balance at December 31, 2021	7,697,000
Initial valuation of derivative liabilities included in debt discount	1,365,000	377,000
Initial valuation of derivative liabilities included in derivative expense	191,000	1,594,000
Reclassification of derivative liabilities to gain on debt extinguishment	(351,000)	245,000
Change in fair value included in derivative expense	(2,516,000)	(2,509,000)
Balance at December 31, 2022	6,386	7,697,000
Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at December 31, 2021	5,336,000
Initial valuation of derivative liabilities included in debt discount	1,202,000
Initial valuation of derivative liabilities included in derivative expense	83,000
Reclassification of derivative liabilities to gain on debt extinguishment
Change in fair value included in derivative expense	(1,546,000)
Balance at December 31, 2022	5,075	5,336,000
Convertible Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at December 31, 2021	2,361,000
Initial valuation of derivative liabilities included in debt discount	163,000	377,000
Initial valuation of derivative liabilities included in derivative expense	108,000	1,348,000
Reclassification of derivative liabilities to gain on debt extinguishment	(351,000)	193,000
Change in fair value included in derivative expense	(970,000)	(474,000)
Balance at December 31, 2022	1,311	2,361,000
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability
Total
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability	6,386,000	7,697,000
Total	$ 6,386,000	$ 7,697,000

Schedule of Roll Forward of Lev

Schedule of Roll Forward of Level 3 Financial Instruments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Balance at December 31, 2021	$ 7,697,000
Initial valuation of derivative liabilities included in debt discount	1,365,000	377,000
Initial valuation of derivative liabilities included in derivative expense	191,000	1,594,000
Reclassification of derivative liabilities gain to loss on debt extinguishment	351,000	(245,000)
Reclass from additional paid-in capital		3,462,000
Change in fair value included in derivative expense	2,516,000	2,509,000
Balance at December 31, 2022	6,386	7,697,000
Warrants [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	5,336,000
Initial valuation of derivative liabilities included in debt discount
Initial valuation of derivative liabilities included in derivative expense		246,000
Reclassification of derivative liabilities gain to loss on debt extinguishment		(52,000)
Reclass from additional paid-in capital		3,107,000
Change in fair value included in derivative expense		2,035,000
Balance at December 31, 2022		5,336,000
Convertible Notes [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2021	2,361,000
Initial valuation of derivative liabilities included in debt discount	163,000	377,000
Initial valuation of derivative liabilities included in derivative expense	108,000	1,348,000
Reclassification of derivative liabilities gain to loss on debt extinguishment	351,000	(193,000)
Reclass from additional paid-in capital		355,000
Change in fair value included in derivative expense	970,000	474,000
Balance at December 31, 2022	$ 1,311	$ 2,361,000

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Net loss	$ (2,114)	$ (6,351)
Preferred stock dividends	(620)	(2,054)
Net Loss allocable to common stockholders	$ (2,734)	$ (8,405)
Weighted average common shares outstanding used to compute net loss per share, basic and diluted	2,307,534	654,700
Net loss per share, basic and diluted	$ (1.18)	$ (12.84)

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,281,030	8,580,979
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	19,000	19,203
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	4,286,936	2,434,842
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	6,785,914	3,731,263
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	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
Series E Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	183,346	2,162,076
Series F Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		227,761

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)		12 Months Ended
	Oct. 05, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cash and cash equivalents		$ 32,000
Working capital		22,200,000
Net Income (Loss) Attributable to Parent		2,114,000	$ 6,351,000
Net Cash Provided by (Used in) Operating Activities		1,415,000	665,000
Stockholders' Equity Attributable to Parent		22,186,000	25,106,000	$ 14,740,000
Retained Earnings (Accumulated Deficit)		55,751,000	53,017,000
Reverse Stock Split	1-for-20 reverse stock split
Adjustment to the par value of common stock	$ 361,000
Cash equivalents		32,000
Fair value assets and liabilities		$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Risk free interest rate		3.99%	0.069%
Volatility rate		177.51%	255%
Fair value assumptions, expected term		0 years	0 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Risk free interest rate		4.73%	1.26%
Volatility rate		315%	399%
Fair value assumptions, expected term		1 year 1 month 2 days	7 months 6 days
Fair Value, Inputs, Level 3 [Member]
Property, Plant and Equipment [Line Items]
Long-Term Debt, Fair Value		$ 6,400,000	$ 7,700,000

Prepaid Expenses (Details Narra

Prepaid Expenses (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses
Prepaid expenses	$ 47,000	$ 120,000

Schedule of Outstanding Term Lo

Schedule of Outstanding Term Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable	$ 8,042	$ 5,677
Unamortized discounts and fees	(709)
Loans payable	7,333	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	$ 2,365

Schedule of Convertible Promiss

Schedule of Convertible Promissory Notes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Convertible Notes	$ 1,319	$ 1,516
Unamortized discounts	(67)	(530)
Convertible notes payable, net	$ 1,252	$ 986

Schedule of Fair Value of Deriv

Schedule of Fair Value of Derivative Liabilities Estimated Issuance and Valuation Mode (Details)	Dec. 31, 2022
Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Risk-free interest rate	0
Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Instrument [Line Items]
Term (in years)	0 years
Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Instrument [Line Items]
Term (in years)	1 year 1 month 2 days
Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Risk-free interest rate	177.5
Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Risk-free interest rate	315
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Risk-free interest rate	1.28
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Risk-free interest rate	4.73

Notes Payable and Convertible_3

Notes Payable and Convertible Promissory Notes (Details Narrative)																															3 Months Ended	12 Months Ended
	Dec. 14, 2022 USD ($) $ / shares shares	Nov. 16, 2022 $ / shares shares	Sep. 16, 2022 USD ($)	May 12, 2022 USD ($) shares	May 11, 2022 USD ($) $ / shares shares	Mar. 15, 2022 USD ($) shares	Jan. 27, 2022 USD ($) $ / shares shares	Jan. 05, 2022	Nov. 29, 2021 USD ($) shares	Nov. 15, 2021	Nov. 09, 2021	Nov. 04, 2021 shares	Oct. 07, 2021 USD ($) $ / 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. 30, 2021 shares	Jul. 29, 2021 USD ($) shares	Jun. 27, 2021 USD ($)	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	Jun. 26, 2020 USD ($) $ / shares	May 05, 2020 $ / shares	Feb. 05, 2020 USD ($)	Dec. 28, 2019	Sep. 30, 2022 USD ($)	May 11, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2019 USD ($)	Jan. 31, 2022 $ / shares	Jan. 02, 2022	Nov. 30, 2021 $ / shares shares	Oct. 12, 2021	Jul. 31, 2021	Apr. 30, 2021	Jan. 25, 2021	Aug. 05, 2020	Jun. 15, 2020	Aug. 05, 2019 USD ($)
Short-Term Debt [Line Items]
Class of warrants | shares																																	6,785,914	3,731,263
Warrants exercise price per share | $ / shares																																	$ 0.69
Repayments of debt																																	$ 581,000
Payments of Debt Issuance Costs																																	346,000	101,000
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.
Debt discount																																	1,809,000	398,000
Debt discount to be amortized																																	709,000
Convertible notes payable current																																	1,252,000	986,000
Loss on fair value of derivative liabilities																																	$ 2,324,000	(4,103,000)
Interest expense related party			$ 32,000
Number of warrants or rights outstanding | shares																																	6,785,914
Warrants and rights outstanding																																	$ 77,330
Notes payable																																	8,042,000	5,677,000
Gain on debt extinguishment																																	$ 333,000	(141,000)
Interest rate			18%					16%
Reclassification of additional paid in capital to derivative liability																																		3,462,000
Derivative Liability, Statement of Financial Position [Extensible Enumeration]																																	Derivative liability
February 2020 Convertible Note [Member]
Short-Term Debt [Line Items]
Interest expense																																		70,160
Conversion instrument amount																																		$ 554,000
Debt conversion shares issued | shares																																		168,294
Gain on debt extinguishment																																		$ 386,000
Senior Secured Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Principal amount																										$ 111,111							$ 111,111
Debt issuance costs																										$ 9,000
Interest rate, percentage																										10%							125%
Class of warrants | shares							35,816																	47,619		79,366
Warrants exercise price per share | $ / shares																								$ 1									$ 0.78
Interest expense																																	$ 20,300	17,300
Accured interest																																	$ 39,500
Proceeds from issuance of secured debt																										$ 100,000
Warrant term																								11 months 1 day
Debt discount																																		79,000
Debt discount to be amortized																										$ 6,000
Debt instrument interest rate, effective percentage																																									18%
Conversion price | $ / shares																								$ 1		$ 1.40
Shares issued, price per share | $ / shares																										$ 1.60
Convertible note premium description																																	The 25% premium will be recorded once a demand occurs
Convertible, beneficial conversion feature																										$ 45,000
Beneficial conversion feature																										$ 69,000
Threshold percentage																										70%
Deemed dividend																								$ 57,000
Number of warrants or rights outstanding | shares																																	162,800
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] | 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 rate, percentage																									10%
Class of warrants | shares																								22,619	37,699
Warrants exercise price per share | $ / shares																									$ 1.60
Interest expense																																	$ 9,600	6,700
Accured interest																																	16,400
Original issue discount																									$ 35,000
Warrant term																								11 months 19 days
Debt discount																																	$ 35,000
Debt discount to be amortized																									2,000
Convertible notes payable current																									$ 47,500
Debt instrument interest rate, effective percentage																									10%								125%							18%
Conversion price | $ / shares																								$ 1	$ 1.40
Convertible note premium description																																	The 25% premium will be recorded once a demand occurs
Deemed dividend																								$ 27,000
Conversion ratio																									0.70
Fair value method																									$ 1,000
Notes payable																																	$ 52,778
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] | Minimum [Member]
Short-Term Debt [Line Items]
Debt and warrant exercise price per share | $ / shares							$ 0.78
Senior Secured Convertible Promissory Note - January 2021 [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Class of warrants | shares							17,012
Debt and warrant exercise price per share | $ / shares							$ 0.98																										$ 0.78
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
Interest rate, percentage																							10%										125%
Class of warrants | shares							16,147															10,667																19,084
Warrants exercise price per share | $ / shares																						$ 1.50																$ 1
Accured interest																																	$ 16,500
Original issue discount																							$ 6,667
Warrant term																							1 year
Warrant exercise price increase decrease | $ / shares																																	$ 0.78
Debt discount																							$ 3,000
Debt discount to be amortized																							34,000
Convertible notes payable current																							$ 60,000
Debt instrument interest rate, effective percentage																							10%																18%
Conversion price | $ / shares							$ 0.78																$ 1.50															$ 1
Debt conversion converted instrument rate																							70%
Convertible note premium description																																	The 25% premium will be recorded once a demand occurs
Number of warrants or rights outstanding | shares																																	73,398
Senior Secured Convertible Promissory Note April 2021 [Member] | Investor [Member]
Short-Term Debt [Line Items]
Class of warrants | shares																							40,000
Warrants exercise price per share | $ / shares																							$ 1.90
Warrant term																							5 years
Senior Secured Convertible Promissory Note April 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares							0.78
Senior Secured Convertible Promissory Note April 2021 [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares							$ 1.05
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
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
Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																						$ 66,500											$ 57,000
Interest rate, percentage																						10%
Class of warrants | shares							21,436															40,000
Warrants exercise price per share | $ / shares																						$ 1.90
Interest expense							$ 421																											5,800
Accured interest																																	19,100
Original issue discount																						$ 3,500
Number of shares issued | shares																						2,377
Warrant term																						6 years
Debt discount																						$ 15,784											38,700	27,800
Debt discount to be amortized																						5,040
Debt issuance costs																						9,300
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%
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
Extinguishment of debt gain loss net of tax							5,000
Warrants and rights outstanding																						$ 76,000
Derivative liabilities																						102,823
Derivative expense																						87,039
Debt discount																						66,500
Unamortized debt issuance expense																						$ 9,300
Trading securities debt							28,000
Derivative fair value of derivative net							$ 23,000
Interest expense																																	14,000
Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																		$ 220,500															84,800
Debt issuance costs																		$ 30,000
Interest rate, percentage																		10%
Maturity date				Sep. 30, 2022
Class of warrants | shares																		40,000																				36,000
Warrants exercise price per share | $ / shares																																						$ 1
Accured interest																																	48,800
Debt payment Interest				$ 64,305
Original issue discount																		$ 10,500
Debt discount																		$ 106,505
Interest payable				54,278
Conversion price | $ / shares							$ 0.78											$ 1.50																				$ 1
Debt conversion converted instrument rate							65%				24%							65%
Debt instrument periodic payment principal				128,502
Warrants and rights outstanding																		$ 210,000
Gain on debt extinguishment				45,200
Derivative liabilities																		340,893
Derivative expense																		$ 234,388
Debt conversion shares issued or options issued | shares							21,436
Debt instrument periodic payment principal				135,695
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
Debt issuance costs																$ 30,000
Interest rate, percentage																10%
Class of warrants | shares																40,000
Warrants exercise price per share | $ / shares							$ 1.60
Interest expense																																	50,400	15,400
Accured interest																																	65,800
Original issue discount																$ 10,500
Debt discount																$ 100,571																	140,600	62,600
Conversion price | $ / shares							$ 0.78									$ 1.50
Debt conversion converted instrument rate							65%									65%
Debt and warrant exercise price per share | $ / shares							$ 0.78
Warrants and rights outstanding																$ 210,000
Derivative liabilities																398,404
Derivative expense																$ 297,833
Debt conversion shares issued or options issued | shares							21,436
Convertible Promissory Note - August 17, 2021 [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																$ 1.60
Convertible Promissory Note October 4, 2021 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																																	17,300
Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount														$ 131,250
Debt issuance costs														$ 15,000
Interest rate, percentage														10%																							16%
Class of warrants | shares														23,810
Interest expense																																	6,500	3,200
Original issue discount														$ 6,250
Debt discount														77,891																			99,200	32,000
Debt discount to be amortized														$ 131,250
Conversion price | $ / shares							$ 0.78							$ 1.50
Debt conversion shares issued | shares														2,173
Debt instrument periodic payment principal				83,500
Derivative liabilities														$ 564,943
Derivative expense														487,052
Unamortized debt issuance expense														32,109
Proceeds form warrants														110,000
Agreegate exercise price amount														45,238
Discount related issuance cost														15,000
Commitment fee				1,000
Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Principal amount													$ 131,250																				16,700
Debt issuance costs													$ 15,000
Interest rate, percentage													10%
Class of warrants | shares													23,810
Interest expense																																	6,600	3,100
Accured interest																																	811
Original issue discount													$ 6,250
Debt discount													76,517																				100,300	30,900
Debt discount to be amortized													$ 131,250
Conversion price | $ / shares							0.78						$ 1.50
Debt instrument periodic payment principal				83,500
Gain on debt extinguishment				98,000
Derivative liabilities													$ 564,184
Derivative expense													487,667
Proceeds form warrants													110,000
Agreegate exercise price amount													45,238
Discount related issuance cost													15,000
Commitment fee				1,000
Convertible Promissory Note - March 15, 2022 [Member]
Short-Term Debt [Line Items]
Principal amount						$ 250,000																											202,300
Interest rate, percentage						10%
Interest expense																																	30,700
Accured interest																																	2,000
Debt payment Interest																																	11,396
Original issue discount						$ 50,000
Proceeds from issuance of secured debt						$ 200,000
Number of shares issued | shares						10,000
Proceeds from Convertible Debt						$ 180,000
Payments of Debt Issuance Costs						20,000
Debt discount						250,000																											200,000
Debt discount to be amortized																																	50,000
Debt instrument periodic payment principal						39,285.71																											97,176
Gain on debt extinguishment																																	68,600
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
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest payable																																	442,000
Convertible Debt [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																																				$ 0.78
Convertible Debt [Member] | Senior Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares																																				$ 0.78
Convertible Debt [Member] | Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount																																	$ 58,055
Interest rate, percentage																																	140%
Convertible note premium description																																	The 40% premium will be recorded once a demand occurs
Accrued interest																																	$ 26,200
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] | 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]
Class of warrants | shares																																						36,000
Warrants exercise price per share | $ / shares																																						$ 1
Debt discount to be amortized																$ 100,571
Conversion price | $ / shares																																						$ 1
Convertible Debt [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Debt payment Interest				8,905
Debt instrument periodic payment principal				31,042
Convertible Debt [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Debt payment Interest																															$ 8,905
Debt discount to be amortized													76,517
Debt instrument periodic payment principal																															$ 31,042
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] | Senior Secured Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount																											$ 58,055																		$ 5,700,000
Debt issuance costs																											$ 14,000
Interest rate, percentage																											10%
Maturity date																											Dec. 26, 2020
Interest expense																																	10,600	10,600
Proceeds from issuance of secured debt																											$ 52,500
Debt discount to be amortized																											$ 5,555
Debt instrument interest rate, effective percentage																											10%																18%
Conversion price | $ / shares							$ 0.78																				$ 0.40
Debt conversion converted instrument rate							65%																				65%
Convertible, beneficial conversion feature																											$ 50,000
Beneficial conversion feature																											$ 203,000
April 2021 [Member] | Senior Secured Convertible Promissory Note April 2021 [Member]
Short-Term Debt [Line Items]
Interest expense																																	$ 10,400	6,100
Debt discount																																		37,500
June 2021 [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares																																	$ 0.78
Number of warrants or rights outstanding | shares																																	97,436
August 11,2021 [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Interest expense																																	$ 97,300	15,800
Debt discount																																	$ 134,100	86,400
August 11,2021 [Member] | Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares							$ 0.78																										$ 0.78
Number of warrants or rights outstanding | shares																																	97,436
August 17 2022 [Member] | Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares							$ 0.78																										$ 0.78
Convertible Promissory Note - August 17, 2021 [Member] | Convertible Promissory Note October 4, 2021 [Member]
Short-Term Debt [Line Items]
Number of warrants or rights outstanding | shares																																	97,436
October 4 2021 Convertible Promissory Note [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Principal amount																																	$ 16,700
October 4 2021 Convertible Promissory Note [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Accured interest																																	811
Gain on debt extinguishment				$ 96,000
Common Stock [Member]
Short-Term Debt [Line Items]
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
Gain on debt extinguishment																																	$ 19,500
Common Stock [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares																						$ 1.60
Common Stock [Member] | Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Number of shares issued | shares																		7,000
Debt discount to be amortized																		$ 17,041
Common Stock [Member] | Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Number of shares issued | shares																5,631
Debt discount to be amortized																$ 17,209
Common Stock [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Number of shares issued | shares				2,977
Debt discount to be amortized														$ 77,891
Common Stock [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Number of shares issued | shares				2,977
Debt discount to be amortized													$ 33,483
Common Stock [Member] | Convertible Promissory Note - March 15, 2022 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized						$ 3,596
Warrant [Member]
Short-Term Debt [Line Items]
Number of warrants or rights outstanding | shares																																	6,785,914
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
Debt discount																									3,000
Debt discount to be amortized																									$ 32,000
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																									0.0045
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																									2.4083
Warrant [Member] | Senior Secured Convertible Promissory Note April 2021 [Member]
Short-Term Debt [Line Items]
Warrant term																																										11 months 15 days
Debt discount																							$ 3,700
Deemed dividend																						$ 11,000
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
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
Warrant [Member] | Senior Secured Convertible Promissory Note - June 2021 [Member]
Short-Term Debt [Line Items]
Class of warrants | shares																		10,667																				25,333
Warrants exercise price per share | $ / shares																		$ 1.50																				$ 1
Warrant term																		6 months 25 days				7 months 6 days
Debt discount																						$ 15,784
Debt discount to be amortized																						$ 37,916
Conversion price | $ / shares																																						$ 1
Deemed dividend																		$ 25,000
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] | Convertible Promissory Note - August 11, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares																		$ 1.90
Debt discount to be amortized																		$ 56,454
Debt issuance costs																		$ 30,000
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																		0.81
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																		253
Warrant [Member] | Convertible Promissory Note - August 17, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares																$ 1.90
Debt discount to be amortized																$ 62,220
Debt issuance costs																$ 30,000
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																0.77
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																254
Warrant [Member] | Convertible Promissory Note - October 4, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares														$ 1.90
Warrant [Member] | Convertible Promissory Note October 7, 2021 [Member]
Short-Term Debt [Line Items]
Warrants exercise price per share | $ / shares													$ 1.90
Warrant [Member] | Secured Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Debt discount																																	$ 1,400,000
Loss on fair value of derivative liabilities																																	2,300,000
Derivative liabilities																																	1,600,000
Derivative expense																																	191,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note - February 2020 [Member]
Short-Term Debt [Line Items]
Debt discount to be amortized																													$ 21,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note - February 2020 [Member]
Short-Term Debt [Line Items]
Debt discount																													30,000
Secured Convertible Promissory Note - February 2020 [Member]
Short-Term Debt [Line Items]
Principal amount																													$ 550,500
Interest rate, percentage																													10%															18%
Maturity date																													Aug. 05, 2020
Warrant term																													5 years
Debt discount to be amortized																													$ 381,000
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%
Stock combinations | $ / shares																												$ 1
Conversion instrument amount									$ 31,150					$ 26,250	$ 32,500		$ 25,000			$ 27,500				$ 25,900										$ 554,000
Debt conversion shares issued | shares									31,151					26,250	32,500		25,000			27,500				25,900										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
Extinguishment of debt gain loss net of tax																																		141,000
Interest expense related party																																	87,900	96,000
Secured Convertible Promissory Note - February 2020 [Member] | February 2020 Convertible Note [Member]
Short-Term Debt [Line Items]
Principal amount																																	$ 457,359
Interest rate, percentage																																	140%
Interest payable																																	$ 189,100
Convertible note premium description																																	The 40% premium will be recorded once a demand occurs
Secured Convertible Promissory Note - February 2020 [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Debt issuance costs																													$ 38,000
Secured Convertible Promissory Note - February 2020 [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Debt issuance costs																													53,000
Debt discount to be amortized																													$ 322,000
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
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
Accredited Investors [Member] | Term Loan Subscription Agreements [Member]
Short-Term Debt [Line Items]
Principal amount																																			$ 5,700,000
Debt issuance costs																																			$ 707,000
Interest rate, percentage																																			12%
Debt instrument, interest during period																														15%
Maturity date																																			Jun. 28, 2020
Public Offering Price Transaction in to Preferred Stock		90%
Class of warrants | shares		0.3
Warrants exercise price per share | $ / shares		$ 1
Interest expense																																	$ 852,000
Accured interest																																	2,900,000
Repayments of debt																																	5,700,000
Debt payment Interest																																	2,900,000
Accredited Investors [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount	$ 142,857
Class of warrants | shares	158,537
Interest expense																																	563
Original issue discount	$ 42,857
Proceeds from issuance of secured debt	100,000
Proceeds from Convertible Debt	82,400
Payments of Debt Issuance Costs	$ 17,600
Warrant term	66 months
Warrants maturity date	Jun. 15, 2028
Warrant exercise price increase decrease | $ / shares	$ 0.82
Debt discount	$ 111,523																																5,500	0
Debt discount to be amortized	42,857
Debt conversion converted instrument rate							60%
Shares issued, price per share | $ / shares							$ 0.78
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt issuance costs	17,600
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Debt issuance costs	$ 51,066
Investors [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount					$ 2,222,222																												2,222,222
Class of warrants | shares					1,111,112
Accured interest																																	116,000
Original issue discount					$ 222,222
Proceeds from issuance of secured debt					$ 2,000,000
Number of shares issued | shares					19,231
Proceeds from Convertible Debt					$ 1,692,200
Payments of Debt Issuance Costs					$ 307,800
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.
Warrant term					66 months
Warrants maturity date					Nov. 11, 2027
Warrant exercise price increase decrease | $ / shares					$ 0.80
Debt discount					$ 1,693,000
Debt discount to be amortized					222,222																												603,000
Debt issuance costs					307,800
Investors [Member] | Securities Purchase Agreement [Member] | May 2022 Loan [Member]
Short-Term Debt [Line Items]
Interest expense																																	116,000
Debt discount																																	$ 1,100,000	$ 0
Investors [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt issuance costs					$ 11,820
Investors [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Debt issuance costs																																$ 1,151,137

Licensing Agreements (Details N

Licensing Agreements (Details Narrative) - USD ($)		12 Months Ended
	Mar. 16, 2018	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalties Due		$ 24,500	$ 24,500
Les Laboratories Servier License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments for royalties		$ 0	$ 0
Sub-Licensing Agreement [Member] | Accrued Liabilities [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment agreement for license agreement	$ 200,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
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	$ 42,000	$ 22,000

Schedule of Stockholders_ Equit

Schedule of Stockholders’ Equity Note, Warrants or Rights (Details)	Dec. 31, 2022 shares
Class of Stock [Line Items]
Warrant shares	6,785,914
Warrant [Member]
Class of Stock [Line Items]
Warrant shares	6,785,914
Expiring in 2023	1,675,209
Expiring in 2024	161,831
Expiring in 2025	3,333,625
Expiring in 2026	345,600
Expiring in 2027 and after	1,269,649
Bridge Loan [Member]
Class of Stock [Line Items]
Warrant shares	1,269,649
Expiring in 2027 and after	1,269,649
Convertible Notes [Member]
Class of Stock [Line Items]
Warrant shares	3,824,119
Expiring in 2024	145,056
Expiring in 2025	3,333,463
Expiring in 2026	345,600
Other [Member]
Class of Stock [Line Items]
Warrant shares	84,693
Expiring in 2023	67,756
Expiring in 2024	1,179
Expiring in 2025	162
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Warrant shares	1,453,028
Expiring in 2023	1,453,028
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Warrant shares	154,425
Expiring in 2023	154,425

Schedule of Warrants (Details)

Schedule of Warrants (Details)	12 Months Ended
	Dec. 31, 2022 shares
Equity [Abstract]
Warrants, Beginning Balance	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	1,651,718
Warrants issued with 2022 Bridge Note	1,269,649
Warrants, Ending Balance	6,785,914

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)																						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	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	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. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 31, 2022 $ / shares	Dec. 31, 2019 shares	Jul. 31, 2018 shares	Apr. 30, 2018 shares	Aug. 31, 2015 shares	Mar. 31, 2014 shares
Class of Stock [Line Items]
Preferred stock, shares authorized																						100,000	100,000
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Weighted average exercise price | $ / shares																						0.69
Conversion rate per share | $ / shares																						$ 0.006	$ 0.006
Warrant, shares																						6,785,914	3,731,263
Warrants outstanding																						6,785,914
Issuance of common stock with term loan | $																						$ 28,000	$ 535,000
Extinguishment of debt | $																						333,000	(141,000)
Intrinsic value | $																						$ 1,700,000
Convertible Debt [Member]
Class of Stock [Line Items]
Debt instrument, convertible, conversion price | $ / shares																								$ 0.78
April 2021 Convertible Note [Member]
Class of Stock [Line Items]
Cashless exercise of warrants								12,500
Shares issued for warrants exercise								7,662
February 2020 Convertible Note [Member]
Class of Stock [Line Items]
Debt conversion | $																							$ 554,000
Common shares issued																							168,294
Issuance of common stock with term loan | $																							$ 98,141
Accrued interest | $																							70,160
Extinguishment of debt | $																							386,000
Senior Secured Convertible Promissory Note [Member] | Convertible Debt [Member]
Class of Stock [Line Items]
Debt instrument, convertible, conversion price | $ / shares																								$ 0.78
Banking Agreement [Member]
Class of Stock [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]
Class of Stock [Line Items]
Stock issued during period, shares, new issues				2,500	12,721							2,977		2,977		5,000	5,000
Fair value | $				$ 3,596								$ 12,233		$ 10,859		$ 62,220	$ 56,464
Issuance of common stock with term loan | $					$ 9,500
Accrued interest | $					422
Debt Securities, Trading | $					28,000
Loss on extinguishment of debt | $					18,000
Derivative, Fair Value, Net | $					23,000
Gain on extinguishment of debt | $																			$ 23,000
Extinguishment of Debt, Gain (Loss), Net of Tax | $					$ 5,000
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Warrants outstanding																						154,425
Series E Warrants [Member]
Class of Stock [Line Items]
Debt conversion | $																					$ 25,900
Common shares issued																					25,900
Series E Warrants [Member] | Maximum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares																					$ 10
Series E Warrants [Member] | Minimum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares																					$ 1
Series E Preferred Stocks [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares					$ 0.78
Conversion of shares	3,059						15			5	5	4	30	20				50		8
Accrued dividends | $	$ 5,100,000																			$ 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
Conversion of stock, amount converted | $																		$ 250,000
Fair value | $							$ 21,649			$ 7,156	$ 7,156	$ 5,707	$ 42,707	$ 27,770
Conversion rate per share | $ / shares	$ 10
Accrued dividends | $																				$ 10,000
Series E Preferred Stocks [Member] | Maximum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares					0.78
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues																		25,000
Issuance of common stock with term loan | $																							1,000
Stock repurchased during period, shares																						(5,954)
Series F Warrants [Member]
Class of Stock [Line Items]
Debt conversion | $																					$ 25,900
Common shares issued																					25,900
Series F Warrants [Member] | Maximum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares					0.78																$ 10
Series F Warrants [Member] | Minimum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares																					$ 1
Series F Preferred Stocks [Member]
Class of Stock [Line Items]
Conversion of shares	358								3
Accrued dividends | $	$ 541,000
Accrued dividends shares	233,127
Stock issued during period, shares, new issues									1,853
Fair value | $									$ 3,521
Conversion rate per share | $ / shares	$ 10
Series F Preferred Stocks [Member] | Maximum [Member]
Class of Stock [Line Items]
Weighted average exercise price | $ / shares					$ 0.78
Series F preferred and Accrued Dividend [Member]
Class of Stock [Line Items]
Accrued dividends | $	$ 543,000
Accrued dividends shares	233,127
Conversion rate per share | $ / shares	$ 10
Series E Preferred and Accrued Dividends [Member]
Class of Stock [Line Items]
Conversion rate per share | $ / shares	$ 10
Treasury Stock [Member]
Class of Stock [Line Items]
Issuance of common stock with term loan | $
Stock repurchased during period, shares		5,954
Commitment fee | $		$ 2,000
Warrant [Member]
Class of Stock [Line Items]
Warrants outstanding																						6,785,914
Adjustable warrants																						6,720,853
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated shares																						1,000
Series A Junior Participating Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated shares																						90,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding																						0	0
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																						1,200	1,200
Preferred stock designated shares																													1,200
Preferred stock, shares outstanding																						100	100
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Preferred stock liquidation preference per share | $																						$ 510,000,000	$ 510,000,000
Preferred stock shares issued																						100	100
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																						220	220
Preferred stock designated shares																												220
Preferred stock, shares outstanding																						40	40
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Preferred stock liquidation preference per share | $																						$ 12,000,000	$ 12,000,000
Preferred stock shares issued																						40	40
Series E Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																						3,500	3,500
Preferred stock designated shares																											3,500
Preferred stock, shares outstanding																						267	3,326
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Preferred stock liquidation preference per share | $																						$ 1,833,453,000	$ 1,833,453,000
Preferred stock shares issued																						267	3,326
Series F Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																						2,200	2,200
Preferred stock designated shares																										2,200
Preferred stock, shares outstanding																						0	358
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Accrued dividends | $																						$ 0	$ 448,000
Preferred stock shares issued																						0	358
Series G Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																						6,000	6,000
Preferred stock designated shares																									6,000
Preferred stock, shares outstanding																						0	0
Stated value per share | $ / shares																						$ 0.01	$ 0.01
Preferred stock shares issued																						0	0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding																						100	100
Stated value per share | $ / shares																						$ 5,000
Preferred stock liquidation preference per share | $																						$ 5,100
Preferred Stock, Voting Rights																						voting rights of 33.33 votes per
Common stock at a conversion price, per share | $ / shares																						$ 150
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding																						40	40
Stated value per share | $ / shares																						$ 5,000
Preferred stock liquidation preference per share | $																						$ 300
Preferred Stock, Voting Rights																						voting rights of 62.5 votes
Common stock at a conversion price, per share | $ / shares																						$ 80
Preferred stock stated dividend rate																						5%
Series E Convertible Preferred Stock and Warrants [Member]
Class of Stock [Line Items]
Stated value per share | $ / shares																						$ 5,000
Common stock at a conversion price, per share | $ / shares																						$ 10
Preferred stock stated dividend rate																						8%
Antidilution price protection																						Feb. 10, 2020
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Deemed dividend | $																					$ 390,000
Warrants outstanding																						1,453,028
Series E Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Fair value of warrants measurement inputs																					0.16
Series E Preferred Stock [Member] | Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Fair value of warrants measurement inputs																					262.27
Series E Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Warrant term																					5 months 4 days
Series E Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Warrant term																					4 months 28 days
Series E Preferred Stocks [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding																						267	3,326
Weighted average exercise price | $ / shares																						$ 0.78
Accrued dividends | $																						$ 498,000	$ 5,000,000
Warrant, shares																						1,453,028
Series F Convertible Preferred Stock and Warrants [Member]
Class of Stock [Line Items]
Stated value per share | $ / shares																						$ 5,000
Common stock at a conversion price, per share | $ / shares																						$ 10
Preferred stock stated dividend rate																						8%
Antidilution price protection																						Feb. 10, 2020
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding																						0	358
Deemed dividend | $																					$ 31,000
Warrants outstanding																						154,425
Series F Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Fair value of warrants measurement inputs																					0.16
Series F Preferred Stock [Member] | Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Fair value of warrants measurement inputs																					262.27
Series F Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Warrant term																					6 months 10 days
Series F Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Warrant term																					5 months 15 days
Series G Convertible Preferred Shares [Member]
Class of Stock [Line Items]
Stated value per share | $ / shares																						$ 5,000
Common stock at a conversion price, per share | $ / shares																						$ 10
Preferred stock stated dividend rate																						8%
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued																							0

Schedule of Share Based Payment

Schedule of Share Based Payments Arrangement, Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Options Outstanding Beginning	19,203	19,568
Options Outstanding, Weighted Average Exercise Price, Beginning	$ 19.40	$ 20
Options expired / forfeited	(203)	(365)
Options expired/forfeited, Weighted Average Exercise Price	$ 34	$ 36.60
Options Outstanding Ending	19,000	19,203
Options Outstanding, Weighted Average Exercise Price, Ending	$ 19.60	$ 19.40
Options Exercisable	19,000
Exercisable, Weighted Average Exercise Price	$ 19.60

Schedule of Share Based Payme_2

Schedule of Share Based Payment Arrangement, Option, Exercise Price Range (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding | shares	19,000
Weighted- Average Remaining Contractual Life (Years)	3 months 29 days
Weighted Average Exercise Price	$ 19.60
Number Exercisable | shares	19,000
Weighted Average Exercise Price	$ 19.60
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price	$ 19.60
Number Outstanding | shares	19,000
Weighted- Average Remaining Contractual Life (Years)	3 months 29 days
Weighted Average Exercise Price	$ 19.60
Number Exercisable | shares	19,000
Weighted Average Exercise Price	$ 19.60

Stock Incentive Plans (Details

Stock Incentive Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted	0	0
Unvested options	$ 0
Stock based compensation expenses
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation options outstanding exercisable	$ 0.82

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Feb. 01, 2023	Jul. 20, 2022	Jul. 18, 2022	Nov. 17, 2021	Aug. 20, 2021	Jul. 28, 2021
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capital raise in additional	$ 500,000
Licensing Agreement MLR1019 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, periodic payment						$ 21,800,000
Gross sales percentage						5%
Option purchase percentage						10%
Royalty gross sales percentage						2.50%
License agreement commitments description				On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the MLR-1023 Agreement for the Raise Requirement, 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]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
License agreement commitments description				On November 17, 2021, Melior I extended the Company’s timeline from 120 days to 180 days from the effective of the MLR-1023 Agreement for the Raise Requirement, 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.	if the Company failed to raise $4.0 million within 120 days of the effective date of the agreement then the MLR-1023 Agreement 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 “Raise Requirement”).
Licensing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment for licensing agreement		$ 136,921	$ 136,921
Capital raise in additional		$ 500,000
Licensing Agreement [Member] | Chief Scientific Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capital raise in additional			$ 500,000
Licensing Agreement [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capital raise in additional	$ 500,000

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 7,658	$ 8,402
R&D tax credits carryforwards	8,522
Depreciation and amortization	1,170	1,272
Share based compensation	683	647
Other	1,251	613
Total deferred tax assets	19,284	10,935
Valuation allowance	(18,991)	(10,935)
Net deferred tax assets	0	0
Deferred tax liabilities:
State deferred	$ 293

Schedule of Rate Reconciliation

Schedule of Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Tax Pretax Income (Loss)	$ (2,113,769)	$ (6,351,000)
Tax Statutory Rate	$ (443,891)	$ (1,333,710)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Change in Statutory State Tax Rate	$ (637,312)	$ (808,346)
Change in Statutory State Tax Rate, percentage	30.15%	12.73%
Return To Provision	$ (6,981,657)	$ 515,587
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Percent	330.29%	(8.12%)
Other Adjustments	$ 133,836	$ 1,095,551
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	(6.33%)	(17.25%)
State Tax - Net of Federal Benefit	$ (125,241)	$ (301,037)
Effective Income Tax Rate Reconciliation, Tax Contingency, State and Local, Percent	5.93%	4.74%
Change In Valuation Allowance - State	$ (1,153,652)	$ 932,558
[custom:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowanceState]	54.58%	(14.68%)
Change In Valuation Allowance - Federal	$ 9,207,918	$ (100,602)
[custom:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowanceFederal]	(435.62%)	1.58%
Total tax expense
Effective Income Tax Rate Reconciliation, Percent	0%	0%
Actual Provision
Difference

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry-forwards	$ 320
Net operating loss carry-forwards	7.7
Valuation allowance, deferred tax asset, increase (decrease), amount	$ 8	$ 42,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

12 Months Ended

Mar. 01, 2023

Feb. 17, 2023

Feb. 16, 2023

Feb. 03, 2023

Feb. 01, 2023

Jan. 18, 2023

Jan. 10, 2023

Dec. 14, 2022

Dec. 31, 2022

Dec. 31, 2021

Mar. 13, 2023

Feb. 10, 2023

Feb. 02, 2023

Jan. 31, 2022

Subsequent Event [Line Items]

Payments of issuance cost

$ 346,000

$ 101,000

Warrants issued

6,785,914

3,731,263

Warrant exercise price

$ 0.69

Debt 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.

Subsequent Event [Member]

Subsequent Event [Line Items]

Capital

$ 500,000

Capital threshold amount to achieve milestone

$ 4,000,000

Subsequent Event [Member] | Issuance of Promissory Note [Member] | Securities Purchase Agreement [Member]

Subsequent Event [Line Items]

Payments of issuance cost

$ 214,286

$ 214,286

$ 285,714

Common stock purchase warrants

339,722

339,722

452,962

Debt instrument interest rate

30%

30%

30%

Purchase price

$ 150,000

$ 150,000

$ 200,000

Proceeds from issuance of secured debt

133,850

133,900

173,850

Payments of issuance cost

26,150

Debt issuance costs

16,150

$ 16,100

$ 264,857

Warrants issued

84,930

Warrant exercise price

$ 0.82

Debt description

The Notes bear interest at 8% per annum, payable monthly, subject to an increase to 15% in case of an event of default as provided for therein. Furthermore, at any time before the 12 month anniversary of the date of issuance of a Note, the Company may, after providing written notice to the holder, prepay all of the then outstanding principal amount of the Note for cash in an amount equal to the sum of 105% of the then outstanding principal amount of the Note, accrued but unpaid interest and all liquidated damages and other amounts due in respect of the Note (if any).

Subsequent Event [Member] | Issuance of Promissory Note [Member] | Securities Purchase Agreement [Member] | May 2022 [Member]

Subsequent Event [Line Items]

Payments of issuance cost

$ 69,444

$ 277,777

Interest rate, stated percentage

25%

25%

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Common stock purchase warrants

17,861

March 2022 Convertible Note [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Repurchased face amount

$ 32,500

$ 30,000

$ 15,000

Convertible Note [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Maturity date

Aug. 17, 2021

Convertible Debt [Member]

Subsequent Event [Line Items]

Debt instrument, convertible, conversion price

$ 0.78

Convertible Debt [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Debt conversion, converted instrument, amount

$ 3,839

Payments of issuance cost

$ 1,661

Debt instrument, convertible, conversion price

$ 0.5599