Gene Biotherapeutics (CRXM) 10-K 30 Mar 22 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 15, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	Gene Biotherapeutics, Inc.
Entity Central Index Key	0000772320
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,100,000
Entity Common Stock, Shares Outstanding		64,931,888
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 386,027	$ 400
Prepaid expenses and other assets	24,610	32,395
Total current assets	410,637	32,795
Property and equipment, net	4,253	2,640
Right of use asset	145,018
Other long-term assets	7,074
Total assets	566,982	35,435
Current liabilities:
Accounts payable	745,569	967,126
Accrued liabilities	3,129,148	2,796,689
Current portion - operating lease liability	68,451
Advances from officer	520,900	725,425
Notes payable-Current	563,228	273,749
Total current liabilities	5,027,296	4,762,989
Operating lease liability - net of current portion	81,679
Notes payable - Long term	26,211	122,209
Deferred rent
Total liabilities	5,135,186	4,885,198
Commitments and contingencies - Note 6
Stockholders' deficit:
Common stock, $0.0001 par value; 200,000,000 shares authorized; issued and outstanding 40,330,117 on December 31, 2020 and 14,489,399 on December 31, 2019	4,033	1,449
Common stock issuable		600,000
Additional paid-in capital	115,550,936	114,020,581
Accumulated deficit	(119,430,187)	(118,912,290)
Total controlling interest	(3,875,048)	(4,290,260)
Non-controlling interest	(693,156)	(559,503)
Total stockholders' deficit	(4,568,204)	(4,849,763)
Total liabilities and stockholders' deficit	566,982	35,435
Series A Convertible Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, value
Series B Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, value	$ 170

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	40,330,117	14,489,399
Common stock, shares outstanding	40,330,117	14,489,399
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	40,000,000	40,000,000
Preferred stock, shares issued	498	790
Preferred stock, shares outstanding	498	790
Preferred stock, liquidation preference	$ 498,000	$ 790,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,700,000	1,700,000
Preferred stock, shares issued	1,700,000
Preferred stock, shares outstanding	1,700,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating expenses
Research and development	$ 217,582	$ 243,453
Selling, general and administrative	1,044,600	593,549
Total operating expenses	1,262,182	837,002
Income (loss) from operations	(1,262,182)	(837,002)
Other Income (expenses):
Gain on sale of assets and technology	600,000
Gain on forgiveness of accounts payable	68,032	1,659,917
Interest expense	(57,400)	(43,787)
Total other Income (expenses)	610,632	1,616,130
Net Income (loss)	(651,550)	779,128
Net Income (loss) attributable to the non-controlling interest	(133,653)	(87,547)
Net Income (Loss) attributable to the controlling interest	$ (517,897)	$ 866,675
Net Income (Loss) per share-basic and diluted	$ (0.02)	$ 0.05
Weighted average number of common shares outstanding - basic and diluted	24,116,244	14,485,604

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit)/Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member]Series A Convertible Preferred Stock [Member]	Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Common Stock Issuable [Member]	Additional Paid-In Capital [Member]	Controlling Interest Deficit [Member]	Noncontrolling Interest Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 1,444			$ 600,000	$ 114,020,586	$ (119,778,965)	$ (471,956)	$ (5,628,890)
Balance, shares at Dec. 31, 2018	14,433,843	800
Issuance of common stock on conversion of preferred stock	$ 5				(5)
Issuance of common stock on conversion of preferred stock, shares	55,556	(10)
Issuance of Preferred Stock
Issuance of Preferred Stock, shares
Non-controlling interest net income							(87,547)	(87,547)
Controlling Interest Net income						866,675		866,675
Balance at Dec. 31, 2019	$ 1,449			600,000	114,020,581	(118,912,290)	(559,503)	(4,849,763)
Balance, shares at Dec. 31, 2019	14,489,399	790
Issuance of common stock on conversion of preferred stock	$ 2,584							2,584
Issuance of common stock on conversion of preferred stock, shares	25,840,718	(292)
Issuance of Preferred Stock			$ 170		1,530,355			1,530,525
Issuance of Preferred Stock, shares			1,700,000
Cancellation of Pending Issuance				(600,000)				(600,000)
Non-controlling interest net income							(133,653)	(133,653)
Controlling Interest Net income						(517,897)		(517,897)
Balance at Dec. 31, 2020	$ 4,033		$ 170		$ 115,550,936	$ (119,430,187)	$ (693,156)	$ (4,568,204)
Balance, shares at Dec. 31, 2020	40,330,117	498	1,700,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities
Net Income (loss)	$ (651,550)	$ 779,128
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,817	58,175
Deferred rent amortization	5,112	(10,265)
Gain on forgiveness of accounts payable	(68,032)	(1,659,917)
Gain on sale of assets and technology	(600,000)
Changes in operating assets and liabilities
Prepaid expenses and other assets	7,784	(25,971)
Deposits		12,541
Other long term assets	(7,074)
Accounts payable	(153,521)	769,092
Accrued liabilities	332,459	(59,945)
Net cash from (used in) operating activities	(1,133,005)	(137,162)
Cash Flows From Investing Activities
Purchase of fixed assets	(3,433)
Net cash provided from investing activities	(3,433)
Cash Flows From Financing Activities
Proceeds (Payments) from officer's loan	(204,525)	(99,762)
Proceeds on issuance of notes payable	193,481	155,209
Proceeds from preferred stock issuable	1,700,000
Cost on issuance of preferred shares	(166,891)
Net cash provided by financing activities	1,522,065	55,447
Net increase (decrease) in cash and cash equivalent	385,627	(81,715)
Cash and cash equivalents at beginning of year	400	82,115
Cash and cash equivalents at end of year	386,027	400
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	12,419	8,716
Cash paid for income taxes
Supplemental noncash investing activities:
Transfer of assets and technology in exchange for cancellation of Pending issuance of common stock	$ 600,000

Organization and Liquidity

Organization and Liquidity	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Liquidity	Note 1. Organization and Liquidity Organization Gene Biotherapeutics was initially incorporated in Delaware in December 2003. The Company is a clinical stage biotechnology company focused on pre-clinical, clinical and commercialization of angiogenic gene therapy biotherapeutics for strategic niche markets, primarily for the treatment of cardiovascular disease. The technology platform is designed to biologically activate the human body’s innate angiogenic healing process to stimulate the growth of microvascular networks for patients with ischemic cardiovascular, cerebral and other medical conditions and diseases, as well as for advanced tissue engineering applications. The Company’s current business is focused exclusively on the development of Generx, a gene therapy product candidate targeted at men and women with advanced ischemic heart disease and refractory angina, through its equity-based investment Angionetics which is an 85% owned subsidiary. The Company has received FDA approval and FAST Track Status for a Phase 3 clinical trial. The Company does not currently have any other products or other product candidates and has not generated any revenues from operations for the twelve -month period ended December 31, 2020. Liquidity and Going Concern As of December31, 2020, the Company had $386,027 in cash and cash equivalents. The Company’s working capital deficit at December 31, 2020 was $4,616,658 and the Company has incurred recurring losses and has an accumulated deficit of $119,430,187. During the twelve-month period ended December 31, 2020, the Company used approximately $1,133,005 of cash in our operating activities. The Company’s primary source of capital has been from proceeds from sales of its equity securities, shareholder and executive loans and the sale of its non-core products, as the strategy has focused on the development of Generx. The Company anticipates that negative cash flows from operations will continue for the foreseeable future. The Company’s history of recurring losses and uncertainties as to whether operations will become profitable raises substantial doubt about its ability to continue as a going concern. We have yet to generate positive cash flows from operations and we are essentially dependent on external funding sources to support the Company’s research, development and commercialization activities. We do not have any unused credit facilities. We intend to pursue sources of working capital from non-dilutive funding channels to support the Company’s operations that could include, but not be limited to, (1) up to $3.350 million from potential royalties from commercial sales of Excellagen® from certain geographic regions, including the United States; (2) Federal government sponsored research grants; (3) agreements and arrangements covering distributor and strategic partnerships and drug royalty agreements based on the commercial sale of Generx following the successful completion of the planned FDA-cleared, Phase 3 AFFIRM clinical study and FDA registration in the U.S., and additional registrations to market and sell Generx in other countries internationally. In addition, at the appropriate time, with favorable market conditions, and an appropriate enterprise value reflective of the Company’s clinical status and the Generx [Ad5FGF-4] economic potential, we could also consider the sale of equity and debt securities in a variety privately negotiated structured transactions or public capital market offerings. The accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates our continuation as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The Company’s ability to continue operations is dependent on the execution of management’s plans, which include the raising of additional capital through the equity and/or debt markets, until such time that funds provided by operations are sufficient to fund working capital requirements. Without additional capital the Company will not have sufficient sources for research, product development and sales and marketing efforts to bring Generx to commercialization. The consolidated financial statements contained in this report do not include any adjustments related to the recoverability of assets or classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Impact of Coronavirus Outbreak On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
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 U.S. GAAP and the rules and regulations of the Securities and Exchange Commission (“SEC”). Critical Accounting Policies and Estimates Our consolidated financial statements included Annual Report on Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The preparation of our financial statements in accordance with U.S. GAAP requires that we make estimates and assumptions that affect the amounts reported in our financial statements and their accompanying notes. Accounting estimates or assumptions are inherently subject to change, and certain estimates or assumptions are difficult to measure or value. We base our estimates on our historical experience, industry standards, and various other assumptions that we believe are reasonable under the circumstances. Actual results could differ from these estimates under different assumptions or conditions. If results differ materially from our estimates, we will make adjustments to our financial statements prospectively as we become aware of the necessity for an adjustment. We believe that the following accounting policies involve the most complex judgments concerning assumptions and estimates with the greatest potential impact on our consolidated financial statements. Therefore, we consider these to be our critical accounting policies and estimates. For further information on all of our significant accounting policies, see the notes to our consolidated financial statements included in this Annual Report on Form 10-K. Fair Value of Financial Instruments The carrying amounts of cash and cash equivalents, accounts receivable, inventories, accounts payable, and accrued liabilities approximate fair value due to the short-term maturities of these instruments. Use of Estimates and assumptions and critical accounting estimates and assumptions The preparation of financial statements in conformity with U.S. 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 revenues and expenses during the reporting period. For example, significant estimates and critical accounting policies involve valuing warrants using option pricing models and determination of the valuation allowance for deferred tax assets. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed regularly, and the effects of revisions are reflected in the consolidated financial statements in the periods they are determined to be necessary. Principles of Consolidation The consolidated financial statements include the accounts of Gene Biotherapeutics Inc., and its consolidated subsidiaries, Angionetics Inc. and Activation Therapeutics, Inc. All significant inter-company transactions and balances have been eliminated in consolidation. The profit and losses of Angionetics are allocated among the controlling interest and the non-controlling interest in the same proportions as their ownership interests. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Concentration of Credit Risk Financial instruments that potentially subject us to significant concentrations of credit risk consist of cash and cash equivalents. At times, our cash and cash equivalents may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. As of December 31, 2020, the Company had no cash and cash equivalent balances in excess of the federally insured limit of $250,000. The Company has not experienced any losses in such accounts and believes it is not exposed to significant risk on its cash balances due to the financial position of the depository institution in which those deposits are held. Property and Equipment, net Property and equipment are stated at cost and include equipment, installation costs and materials less accumulated depreciation and amortization. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Estimated useful lives of the assets range from 3 to 5 years. Leasehold improvements are amortized over the lesser of the useful lives or the term of the respective lease. Expenditures for maintenance and repairs, which do not extend the useful life of the assets, are charged to expense as incurred. Gains or losses on disposal of property and equipment are reflected in general and administrative expenses in the statement of operations. Impairment of Long-Lived Assets The Company assesses its property and equipment for potential impairment when there is a change in circumstances that indicates carrying values of assets may not be recoverable. Such long-lived assts are deemed to be impaired when the undiscounted cash flows expected to be generated by the asset (or asset group) are less than the asset’s carrying amount. Any required impairment loss would be measured as the amount by which the asset’s carrying value exceeds its fair value and would be recorded as a reduction in the carrying value of the related asset and a charge to operating expense. The Company recognized no impairment losses during any of the periods presented in these financial statements. Preferred Stock The Company applies the accounting standards for distinguishing liabilities from equity when determining the classification and measurement of its preferred stock. Shares that are subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. The Company classifies conditionally redeemable preferred shares, which includes preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within our control, as temporary equity. At all other times, preferred shares are classified as stockholders’ equity. Revenue Recognition The Company’s products have not reached commercialization, accordingly revenue from product sales have not been recognized. For arrangements that include sales-based royalties, the Company recognizes revenue based on an assessment of the probability of achievement. There is considerable judgement involved in determining whether it is probable that royalties will be collected. At the end of each subsequent reporting period, the Company reevaluates the probability of achievement and if necessary, adjusts the estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenues and earnings in the period of adjustment. To date, the Company has not recognized revenue from product sales or for royalties. Research and Development Research and development expenditures, which are charged to operations in the period incurred, include costs associated with the design, development, testing and enhancement of products, regulatory fees, the purchase of laboratory supplies, and pre-clinical and clinical studies as well as salaries and benefits for research and development employees. Income Taxes Income taxes are accounted for under the asset and liability method. 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 basis and operating losses and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income(loss) in the years in which those temporary differences are expected to be recovered or settled. Due to the Company’s history of losses, a full valuation allowance was recognized against the deferred tax assets as of December 31,2020 and December 31,2019. The Company expects that while its product is being developed it will continue to experience annual operating losses for both GAAP financial statements and income tax purposes. The Company’s policy is to recognize interest and penalties related to income tax matters and income tax expense. Since the Company has experienced historical and ongoing losses, for the twelve-month period ended December 31, 2020 and December 31,2019, the Company has not recorded any interest or penalties related to income tax matters. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes our tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. Under the provision of ASC 740-10, the Company recognizes the impact of a tax position in its financial statements if the position is more likely than not to be sustained upon examination based on the technical merits of the position. For the year ended December 31, 2020, the Company had no material unrecognized tax benefits based on tax positions. As of the tax years ending December 31, 2020 and 2019 the Company had net operating loss carryforwards for federal income tax purposes of approximately $92.066 million for 2020 and $91.4 million for 2019 and net operating loss carryforwards for state income tax purposes of approximately $53.16 million for 2020 and $52.5 million for 2019. The pre- 2018 net operating losses begin to expire in 2023 for federal income purposes and in 2028 for state income tax purposes. The December 31,2020 federal net operating loss carryover includes approximately $910.0 thousand of net operating losses generated in 2018 and later. Federal net operating losses generated from 2018 onwards carryover indefinitely and may generally be used to offset up to 80% of future taxable income. The Company also has R&D tax credits available for federal and state purposes of $1.8 million and $1.9 million, respectively. The federal R&D credits will begin to expire December 31, 2035. However as discussed below pursuant to Internal Revenue Code Section 382 the future utilization of the federal and state net operating loss carry forwards and pursuant to Internal Revenue Code Section 383 the utilization of the R&D tax credits carryforwards is very limited and will not be fully utilized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those net operating losses are available. The Company considers projected future taxable income and tax planning strategies in making their assessment. At present, the Company does not have a sufficient history of income to conclude that it is more-likely-than-not that the Company will be able to realize all of our tax benefits in the near future and therefore the Company has established a valuation allowance for the full value of the deferred tax asset. In December 2017, the Tax Cuts and Jobs Act (the “2017 Act) was enacted. The 2017 Tax Act includes a number of changes to existing U.S. tax laws that impact the Company, most notably a reduction of the U.S. corporate income tax rate from 34 percent to 21 percent for tax years beginning after December 31, 2017. In 2017, the Company recorded provisional amounts for certain enactment-date effects of the act by applying the guidance in Staff Accounting Bulletin No. 118 (“SAB 118”). In 2018 and 2017, the Company recorded $0 net tax expense related to the enactment-date effects of the Act related to the remeasurement of deferred tax assets and liabilities. As of December 31, 2018, the Company completed its accounting for all of the enactment-date income tax effects of the Act and no adjustments were made to the provisional amounts recorded on December 31, 2017. As of December 31, 2017, the Company remeasured certain deferred tax assets and liabilities based on the rates at which they were expected to reverse in the future (which was generally 21%), by recording a provisional amount of $14.5 million, which was fully offset by valuation allowance. Upon further analysis of certain aspects of the Act and refinement of our calculations during the 12 months ended December 31, 2018, the Company determined that no adjustment was necessary to our provisional amount. As of December 31, 2020, the Company performed an analysis and remeasured certain deferred tax assets and liabilities based on the application of IRC Section 382 which limits the utilization of net operating loss carryforwards as a result of a change in equity ownership. An adjustment of $19.1 million, and $3.6 million was recorded for Federal and California purposes which was fully offset by the valuation allowance. The Company’s net deferred tax asset consisted of the following on December 31, 2020 and 2019: 2020 2019 Deferred tax asset Net operating loss carryforwards $ 5,463,220 $ 28,067,400 Deferred compensation 1,165,300 1,165,300 Depreciation and amortization 223,800 269,300 Research and development credits - 3,451,300 Accrued expenses 895,000 830,200 Impairment loss 513,400 513,400 Other 237,800 216,800 Total deferred tax assets 8,498,520 34,513,400 Less: Valuation allowance (8,498,520 ) (34,513,400 ) Net deferred tax asset $ - $ - The income tax provision (benefit) from income taxes consists of the following on December 31, 2020 and 2019: 2020 2019 Federal Current $ - $ - Deferred 19,266,553 151,422 State Current - - Deferred 3,687,827 44,271 Total 22,954,380 195,693 Change in valuation allowance (22,954,380 ) (195,693 ) Income tax provision (benefit) $ - $ - As a result of our loss from operations, significant operating loss carry forwards and the corresponding valuation allowance, no income tax benefit was recorded on December 31, 2020 and 2019. The provision for income taxes using the statutory federal tax rate as compared to our effective tax rate is summarized as follows: 2020 2019 Federal income tax rate 21 % 21 % State income tax rate, net of federal benefit 8.87 % 6.3 % Income tax return to tax provision adjustment 0 % 0 % Impact of U.S. 2017 tax act 0 % 0 % Other permanent differences 5.49 % (2.1 )% Net operating loss expiration 0 % 0 % Tax credits % (2.6 )% Total Tax Rate 35.2 % 22.6 % Change in valuation allowance (35.2 )% (22.6 )% Pursuant to the Internal Revenue Code (“IRC”) of 1986, as amended, specifically IRC Section 382 and 383, the Company’s ability to use net operating loss and R&D tax credit carryforwards (“tax attribute carries forwards”) to offset future taxable income is limited if it experiences a cumulative change in ownership of more than 50% within a three-year testing period. The Company had an ownership change on May 22, 2020 as result of the Nostrum investment. The ownership change will also impact the Company’s utilization of its California net operating loss carry forwards and R&D Credits to the extent that California has provisions similar to the federal limitations on NOL utilization. Accordingly for periods subsequent to May 22, 2020, the annual utilization of the net operating losses that are carried forward are expected to be limited. Further, the Company’s deferred tax assets associated with such tax attributes are expected to be significantly reduced upon realization of the ownership change within the meaning of IRC 382. The Company expects to have operating losses and federal and state tax losses for the full year December 31, 2020 and for future years as it proceeds with its clinical studies and the development of its products. Accordingly, the Company has reduced the projected tax benefits of its Federal and California net operating loss carryforwards by $19.1 million and $3.6 million respectively. Similarly due to the impact of IRC Section 383 and the uncertainty of the utilization of R&D credits, the Company has reduced the tax benefits of R&D tax credits by $3.4 million. Earnings (Loss) Per Common Share Basic earnings (loss) per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding, plus the issuance of common shares, if dilutive, that could result from the exercise of outstanding stock options and warrants. These potentially dilutive securities were included in the calculation of loss per common share for the twelve-month period ending December 31, 2020 and were not included in the calculation of income per common share for the twelve-month period ending December 31, 2019. As of December 31, 2020, there were potentially dilutive securities issued and outstanding which consisted of shares of convertible Series A preferred stock convertible into shares of the Company’s common stock and 1,700,000 shares of convertible Series B preferred stock convertible into 150,442,478 shares of the Company’s common stock and potentially dilutive securities consisted of outstanding stock options and warrants to acquire 14,811,333 shares of the Company’s common stock. The shares of Series A preferred stock includes both the shares owned by Sabby Healthcare Master Volatility Fund and the 220 shares owned by Nostrum Pharmaceuticals, LLC. Stock-Based Equity and Options Compensation The Company recognizes the fair value of all share-based payment awards in the statement of operation over the requisite vesting period for each expected volatility, expected term, and risk-free interest rate. The Company estimated the fair value of an option award on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are input into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the option’s expected life, the dividend yield on the underlying stock and the expected forfeiture rate. Expected volatility is calculated based on the historical volatility of our common stock over the expected option life and other appropriate factors. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term. The dividend yield is assumed to be zero as the Company has never paid or declared any cash dividends on its common stock and does not intend to pay dividends on its common stock in the foreseeable future. The expected forfeiture rate is estimated based on historical experience. Determining the appropriate fair value model and calculating the fair value of equity–based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity–based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and the Company uses different assumptions, equity–based compensation could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and recognize expense only for those shares expected to vest. If the actual forfeiture rate is materially different from the estimates, the equity–based compensation could be significantly different from what the Company has recorded in the current period. Advertising expenses We expense advertising as incurred. Advertising expense for the years ended December 31, 2020 and 2019 were $ Nil. Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, Leases

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 3—Property and Equipment Property and equipment consisted of the following: December 31, December 31, 2020 2019 Computer and telecommunication equipment $ 16,331 $ 12,902 Office equipment 5,871 5,871 Office furniture and equipment 7,396 7,396 Leasehold improvements 177,436 177,436 207,034 203,605 Accumulated depreciation and amortization (202,781 ) (200,965 ) Property and equipment, net $ 4,253 $ 2,640 Depreciation and amortization of property and equipment for twelve-month period ended December 31, 2020, and 2019 totaled $1,816 and $58,175, respectively.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Liabilities	Note 4—Accrued Liabilities Accrued Liabilities consisted of the following: December 31, December 31, 2020 2019 Payroll and benefits $ 3,114,033 $ 2,657,717 Other 15,115 138,972 Total $ 3,129,148 $ 2,796,689

Advances from Related Party-Off

Advances from Related Party-Officer	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Advances from Related Party-Officer	Note 5—Advances from Related Party-Officer As of December 31, 2020, and December 31, 2019, $520,900 and $725,425, respectively, of cash was advanced by the Company’s Chief Executive Officer. These advances are non-interest bearing with no fixed terms of repayment. During the period ended December 31, 2020, the Company repaid $204,525. Effective beginning in June, 2020, the Company is repaying the loan in equal monthly instalment of $20,000. Due to the Company’s financial hardship, these payments were discontinued beginning in June, 2021.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6—Commitments and Contingencies Lease Commitments On June 23, 2016, the Company entered into a thirty-eight-month lease agreement to lease office space commencing on September 30, 2016. The approximate base monthly rent in the first, second and third years is $3,500, $3,700, and $3,800, respectively. The base monthly rent in the final two months of the agreement is $3,900. The total base rent over the lease term equals $139,800. On August 1, 2020, the Company entered into a twenty-nine-month lease for approximately 3,039 square feet of office space in San Diego, California commencing on August 1, 2020. The monthly base rent is $6,686 and increases by three percent (3%) on each anniversary of the Commencement Date. Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, Leases Under the new ASU the Company determines if an arrangement contains a lease at inception. Right of use (“ROU”) assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. The Company’s only office facility is in San Diego, California. Effective August 1, 2020, the Company entered into a lease agreement for its office with an expiration date of December 31,2022. The lease agreement includes leasehold improvement incentives, escalating lease payments, renewal provisions and other provisions which require the Company to pay taxes, insurance, maintenance costs, or defined rent increases. Rent expense is recorded over the lease terms on a straight-line basis. The Company estimated an appropriate discount rate. The Company considered the range of the term, the range of the lease payments, the category of the underlying asset and the Company’s estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments. The lease agreement includes options to extend the lease. Based on management’s judgement the Company will review its leasing alternatives on a periodic basis. The ASU does not apply to leases with a term of 12 months or less. The Company recognizes lease expenses on a straight-line basis over the lease term. The Company adopted the new ASU as of January 1, 2020. Rent expense under the new ASU for the year ended December 31,2020 was $ 24,484. Supplemental balance sheet information related to leases was as follows: Period Ended December 31, 2020 Operating Leases: Operating lease ROU assets $ 145,018 Current operating lease liabilities, included in current liabilities 68,451 Noncurrent operating lease liabilities, included in long-term liabilities 81,679 Total operating lease liabilities $ 150,130 Supplemental cash flow and other information related to leases was as follows: Period Ended December 31, 2020 ROU assets obtained in exchange for lease liabilities: $ 145,018 Operating leases Weighted average remaining lease term (in years): 2.0 Operating leases Weighted average discount rate: Operating leases 5.25 % Total future minimum payments required under the lease obligations as of September 30, 2020 are as follows: Period Ending December 31, 2020 2021 $ 74,346 2022 83,670 Total lease payments 158,016 Less: amounts representing interest (7,866 ) Total lease obligations $ 150,130

Contingent Liability

Contingent Liability	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingent Liability	Note 7 Contingent Liability During the year ended December 31, 2019, the Company entered into various restructuring efforts including the restructuring of certain payables with its vendors to pay certain amounts due contingent on the receipt of FDA approval on Generx or contingent on the FDA approval and commercial sales of Generx. Since it is not determinable when and if Generx will receive FDA approval and the Company will achieve commercial sales, the Company has reflected these re-negotiated amounts due as contingent liabilities where it is not determinable when and if the amounts will ultimately be paid. The total liabilities payable by the Company in the event of FDA approval is $172,449 and an additional amount totaling $225,000 is payable when commercial sales cumulatively reach $100 million for Generx. Since the Company does not know if FDA approval will be received for the Generx product, it is not determinable if and when this payment will be made by the Company. Accordingly, these amounts have been reported as a contingent liability and have not been included in accounts payable and accrued liabilities.

Technology License Agreements a

Technology License Agreements and Liability Restructuring	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Technology License Agreements and Liability Restructuring	Note 8 Technology License Agreements and Liability Restructuring In October 2005, the Company completed a transaction with Schering AG Group, Germany (now part of Bayer AG) and related licensors, to certain patents covering (1) methods of gene therapy from the Regents of University of California (the (UC License Agreement); and (2) the DNA sequence for Fibroblast Growth Factor – 4 (FGF-4) from New York University (NYU License Agreement), for the transfer or license of certain assets and technology for potential use in treating ischemic and other cardiovascular conditions. Under the terms of the transaction, the Company paid Schering a $4 million fee, and would be required to pay a $10 million milestone payment upon the first commercial sale of each resulting product. The Company also may be obligated to pay the following future royalties to Schering: (i) 5% on net sales of an FGF-4 based product such as Generx, or (ii) 4% on net sales of other products developed based on technology transferred to Gene Biotherapeutics by Schering. The royalty rate is reduced to 2% on net sales for an FGF-4 based product following the expiration of the issued patients on a country-by-country basis. As of December 31, 2019, all such worldwide patients have expired. As of October 2019, the outstanding and unpaid amount due and payable under the UC License Agreement totaled $1,006,709. As part of the Company’s restructuring efforts, the Company and the University of California reached a settlement agreement in the amount of $172,449, payable as $100,000 in quarterly cash payments of $8,333 over a 36 month-month period, with the first payment commencing on June 15, 2020, and an additional lump sum payment of $72,449 payable upon FDA approval of Generx. As of November 2019, the Company and the New York University reached an agreement to settle total amounts due under this agreement for $400,000 payable as follows: (1) $75,000 in six quarterly payments of $12,500 commencing June 15, 2020, with additional contingent payments due as follows (2) $100,000 payable upon FDA approval to market and sell Generx; and (3) an additional amount totaling $225,000 when commercial US sales cumulatively reach $100 million for Generx. The Company has not reflected the contingent amounts payable of $397,449 in the Consolidated Balance Sheet as the payable is contingent on FDA approval and commercialization of the product. Since it is not determinable when and if FDA approval will be received, it is not determinable if and when this payment will be made by the Company. Accordingly, these amounts have been reported as a contingent liability. As a result of these settlements, the agreements are deemed terminated and no further amounts and royalties are payable by the Company. Liability Restructuring As of December 3, 2020, we had an outstanding balance in accrued but unpaid salaries and benefits for current and former employees totaling $3,114,033. In January 2020, all affected current and former employees agreed to defer their compensation, less applicable tax withholdings, upon the earliest to occur of (a) the FDA’s approval of Generx for marketing and sale in the U.S.; (b) the EMA approval of Generx for marketing and sale in the European Union and the United Kingdom; (c) the sale of Generx to an independent third party for an aggregate value equal to or greater than $35,000,000; (d) our entry into a strategic partnership that would facilitate a capital contribution equal to or greater than $35,000,000 for the purpose of supporting the clinical and commercial development of Generx; (e) our successful completion of a public or private equity offering for the issuance of its common stock equal to $35,000,000; or (f) at such other time, as our board of directors determines that we have the financial ability to make such payments without jeopardizing our ability to operate as a going concern.

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	Note 9 Legal Proceedings In the course of our business, the Company is routinely involved in proceedings such as disputes involving goods or services provided by various third parties, which the Company does not consider likely to be material to the technology we develop or license, or the products we develop for commercialization, but which can result in costs and diversions of resources to pursue and resolve. On November 29, 2021, R. L. Engler filed suit against us in Superior Court in San Diego County, CA, asserting breach of contract for failure to pay a $307,000 promissory note dated March 18, 2021. We entered into a Payment Agreement and Assignment Agreement with the lender in January, 2022, under which we agreed to assign 10% of all funds received by the Company, including proceeds from future equity and debt financing, as payment on the promissory note and the lender agreed not to take any action to collect on the promissory note until December 31, 2023. Our obligations under the promissory note, Payment Agreement and Assignment Agreement are secured by a stipulated judgment for $329,000 being amounts outstanding under the promissory note, plus reimbursement of attorneys’ fees and costs. On March 3, 2022, The Chris Loughridge Trust dated November 27, 2001, the landlord for the facilities that we lease as our corporate headquarters at 11230 Sorrento Valley Road, Suite #220, San Diego, CA 92121, filed an unlawful detainer action against us in the Superior Court of California, County of San Diego. The action seeks payment of approximately $47,500 of unpaid rent, fees and expenses and to terminate our possession of the premises. The non-payment is principally related to our financial position in 2021, after the period covered by this annual report. We have accrued the unpaid rent in our financial statements for the year ended December 31, 2021. We hope to reach a mutually accepted compromise on the unpaid rent, and a new lease as our finances permit.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	Note 10—Stockholders’ Equity Matters Relating to Our Relationship with Shanxi Taxus Pharmaceuticals Inc. and Affiliated Entities In April 2015, the Company entered into a term sheet with Shenzhen Qianhai Taxus Capital Management Co., Ltd. (“Shenzhen Qianhai Taxus”), a company affiliated with Shanxi Taxus Pharmaceuticals Co. Ltd., whereby the Company proposed to sell Shenzhen Qianhai Taxus 600,000 shares of common stock in our Angionetics subsidiary in exchange for $3.0 million in cash. The $3.0 million was to be paid in tranches that were to be completed by May 31, 2015. Shenzhen Qianhai Taxus paid $600,000 of the financing, which was recorded as common stock issuable. Shenzhen Qianhai Taxus did not complete this transaction. This subscription was committed and not refundable to Shenzhen Qianhai Taxus. Shenzhen Qianhai Taxus was eligible to apply this amount toward the purchase of common stock of the Company or its subsidiaries based on terms and conditions approved by the Company’s Board of Directors. On April 10, 2020, we transferred our residual rights in Excellagen to Shanxi Taxus Pharmaceuticals Co. Ltd. in exchange for the release of any rights or claims of an equity ownership interest in Gene Biotherapeutics. As a result, we no longer have an interest in Excellagen, other than the right to receive royalty payments from Olaregen totaling up to $3,350,000, based on monthly net sales of Excellagen worldwide, excluding Greater China, the Russian Federation, and countries in the Commonwealth of Independent States. In connection with this transaction, Shanxi agreed to apply its previously funded $600,000 stock subscription payment in exchange for the rights to Excellagen in the Greater China, the Russian Federation and countries in the Commonwealth of Independent States, and Shanxi released any future rights or claims against us. In additional to the Excellagen transaction, on April 10, 2020, our Angionetics, Inc. subsidiary entered into a Distribution and License Agreement with Shanxi (as amended, the “Shanxi License Agreement”), granting Shanxi certain license rights with respect to our Generx product candidate. The distribution and license rights commence only after we obtain U.S. FDA approval for marketing and sale of Generx in the United States. The license rights include (a) a non-exclusive right to manufacture Generx products in China, and (b) an exclusive right to market and sell Generx products in Singapore, Macau, Hong Kong, Taiwan, any other municipality other than mainland China where Chinese (Mandarin or Cantonese) is the common language, the Russian Federation, and the Commonwealth of Independent States (i.e., Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan). The Shanxi License Agreement provides for a royalty ranging from 5% up to 10% based on the level of annual net sales of the Generx product sold by Shanxi in the licensed territory. Series A Preferred Stock Purchase Agreement with Sabby Healthcare Volatility Master Fund, Ltd. On April 4, 2013, the Company entered into a securities purchase agreement with Sabby Healthcare Volatility Master Fund, Ltd. (“Sabby”) to purchase up to 4,012 shares of our newly authorized Series A Convertible Preferred Stock (the “Preferred Stock”) for maximum proceeds of $4.0 million. The Preferred Stock was convertible into shares of our common stock at an initial conversion price of $0.6437 per share. The conversion price is subject to downward adjustment if the Company issues common stock or common stock equivalents at a price less than the then effective conversion price. Following the issuance of our Series B Preferred Stock, the current conversion price of the Series A Preferred stock adjusted to $0.0113 per share of Common Stock. Sabby is limited to hold no more than 9.99% of Gene Biotherapeutics’ issued and outstanding common stock at any time. As long as the Series A Preferred Stock is outstanding, the Company has also agreed not to incur specified indebtedness without the consent of the holders of the Preferred Stock. These factors may restrict our ability to raise capital through equity or debt offerings in the future. Series B Preferred Stock Amendment to Certificate of Incorporation and Amendment to Bylaws On May 21, 2020, the Company amended their Certificate of Incorporation with the filing of a Certificate of Designation to establish the rights, privileges, and preferences of a new class of our preferred stock designated Series B Convertible Preferred Stock (“Series B Preferred Stock”). The Series B Preferred have the following material terms and provisions: Dividends. Voting Rights. Conversion. Liquidation. Bylaws Amendment On May 22, 2020, the Board amended the Company’s bylaws to eliminate the classified Board. Directors will serve one-year terms until the next annual meeting of stockholders or until their successors are duly elected and qualified. Stock Options and Other Equity Compensation Plans The Company had an equity incentive plan that was established in 2005 under which 283,058 shares of our common stock was reserved for issuance to employees, non-employee directors and consultants. The 2005 Equity Incentive Plan expired on October 20, 2015, ten years after its adoption, and the Company is no longer able to issue share or awards under that plan. All options or other awards issued under the 2005 Equity Incentive plan prior to its expiration remain outstanding in accordance with their terms. There were no stock options or warrants under the Equity Incentive plan and no stock options or warrants issued outside of the plan to employees and consultants during the twelve-month period ended December 31, 2020. Similarly, there were no options or warrants exercised during the twelve-month period ended December 31, 2020. The total number of options and warrants outstanding and exercisable were 14,811,333 as of December 31, 2020 with a weighted average exercise price of $0.62 per share, and a weighted average remaining life of 3.67 Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Balance outstanding, January 1, 2017 12,116,334 $ 0.62 7.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) (5,001 ) 0.62 — Balance outstanding, December 31, 2017 12,111,333 0.62 6.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) — — — Balance outstanding, December 31, 2018 12,111,333 $ 0.62 5.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) — — — Balance outstanding, December 31, 2019 12,111,333 $ 0.62 4.67 Balance exercisable, December 31, 2019 12,111,333 $ 0.62 4.67 Granted Exercised Cancelled (unvested) Expired (vested) Exercised Balance exercisable, December 31, 2020 12,111,333 $ 0.62 3.67 Warrants In October 2017, the Company issued 1,000,000 fully vested Common Stock warrants to Landmark, in exchange for economic monetization and business mobilization services for the Company. The warrants are exercisable at any time from October 9, 2017 (initial exercise date) and on or prior to the close of business on the 10-year anniversary from the initial exercise date, October 8, 2027, at an exercise price of $0.25 per share. The warrants had a fair value of $0.15 per share and the Company has recognized $150,000 as consulting costs in the statement of operations during the fourth quarter ended December 31, 2017. In November 2017, the Company issued 700,000 fully vested Common Stock warrants to a consultant for ongoing scientific and business consulting services. The warrants are exercisable at any time from November 14, 2017 (the grant date) for a period up to 10 years at an exercise price of $0.25 per share. The warrants had a fair value of $0.11 per share, determined using the Black-Scholes valuation model, and the Company has recognized $79,222 as consulting costs in the statement of operations during the further quarter ended December 31, 2017. In April 2018, the Company issued an additional 1,000,000 fully vested Common Stock warrants to Landmark as final consideration paid upon completion of the 6-month Agreement. The Common Stock warrants are exercisable at any time from April 23, 2018 (initial exercise date) and on or prior to the close of business on the 10-year anniversary from the initial exercise date, April 22, 2028, at an exercise price of $0.25 per share. The warrants had a fair value of $0.08 per share, determined using the Black-Scholes valuation model. The Company recognized approximately $80,000, representing the aggregate fair value of the warrants as consulting expenses in the statement of operations during the second quarter ended June 30, 2018. The Company calculates the fair value of stock options using the Black-Scholes option-pricing model which approximates a binomial lattice model. In determining the expected term, the Company separate groups of employees that have historically exhibited similar behavior regarding option exercises and post-vesting cancellations. The option-pricing model requires the input of subjective assumptions, such as those included in the table below. The volatility rates are based principally on our historical stock prices and expectations of the future volatility of its Common Stock. The risk-free interest rate is based on the U.S. Treasury Yield curve in effect at the time of grant. The total expense to be recorded in future periods will depend on several variables, including the number of share-based awards and expected vesting. The following table summarizes warrants that are outstanding during the years ended December 31, 2020 and 2019: Grant Date Quantity Issued Expected Life (Years) Strike Price Volatility Dividend Yield Risk-Free Interest Rate Grant Date Fair Value Aggregate Fair Value 04/23/2018 1,000,000 10.0 $ 0.25 126.00 % 0 % 2.47 % $ 0.08 $ 80,000 11/14/2017 700,000 10.0 $ 0.25 116.47 % 0 % 2.33 % $ 0.11 79,222 10/09/2017 1,000,000 10.0 $ 0.25 115.00 % 0 % 2.47 % $ 0.16 150,000 Nostrum Financing On May 22, 2020, the Company entered into a Preferred Stock Purchase Agreement (“the Agreement”) with Nostrum Pharmaceuticals, LLC, a Delaware limited liability company (“Nostrum”) pursuant to which the Company sold Nostrum 1,700,000 shares of newly designated Series B Preferred Stock, for a total cash consideration of $1.7 million. Legal costs associated with the Nostrum investment were $166,891. Nostrum is the parent of Nostrum Laboratories, Inc., a privately held pharmaceutical company engaged in the formulation and commercialization of specialty pharmaceutical products and controlled release, orally administered branded and generic drug products. Series B Preferred Stock is convertible into shares of our common stock at an initial conversion ratio of $.0113 shares of Series B Preferred Stock for each share of common stock or 150,442,478 shares of the Company’s common stock. We will use the proceeds from the sale of the Series B Convertible Preferred Stock to fund working capital requirements in preparation for conducting the U.S. FDA-approved Phase 3 clinical trial for our Generx product candidate. We believe that Nostrum’s assets and experience in the formulation and commercialization of pharmaceutical products will facilitate the administration and completion of the Phase 3 clinical trial for Generx on a cost-effective basis. Concurrently with the sale of the Series B Preferred Stock, Nostrum acquired 220 shares of the Company’s Series A Preferred Stock from Sabby Master Healthcare Ltd. and agreed to purchase the remaining 570 shares of Series A Convertible Preferred Stock that are outstanding and held by Sabby. As a result of the issuance of the Series B Convertible Preferred Stock, each share of our Series A Convertible Preferred Stock became convertible into 88,496 shares of our Common Stock. The Certificate of Designation of Preferences, Rights and Limitations of Series A Convertible Preferred Stock restricts Nostrum from converting any Series A Preferred Stock if Nostrum would beneficially own a number of shares of Common Stock in excess of 9.99% of the shares of Common Stock then issued and outstanding. As a result of its ownership of the Series B Convertible Preferred Stock, Nostrum is currently limited in its entirety from converting any shares of Series A Convertible Preferred Stock. The Series A Convertible Preferred Stock has no voting rights on general corporate matters, provided that the Series A Convertible Preferred Stock contain customary protective provisions. The Company used the proceeds from the sale of the Series B Preferred Stock to fund working capital requirements in preparation for conducting a Phase 3 clinical trial in the United States for its Generx® product candidate. The Company will need additional capital to complete the Phase 3 clinical trial for Generx. Nostrum’s initial investment in the Series B Preferred Stock represented control of 91.2% of the voting power of the Company. Nostrum Debt Financing In January 2020, we issued Nostrum a promissory note in exchange for cash of $25,000. These bear interest at 6% per annum and matures 24 months from the date of issuance. The cash funding related to a December 30, 2019 promissory notes was not received by the Company until January 2020, so the Company recorded the note payable in the consolidated balance sheet in January 2020, upon receipt of the cash from Nostrum. Retirement of Members of the Board of Directors On May 22, 2020, Andrew Leitch, John Wallace, Jiayue Zhang and Wei-Wei Zhang resigned as members of the Company’s Board of Directors. The resignations were required under the terms of the Series B Preferred Stock Purchase Agreement. On May 22, 2020, at the request of Nostrum, James Grainer and Kaushik K. Vyas were appointed to the Company’s Board of Directors and James L. Grainer was appointed to serve as Chairman of the Board. Subsequently, on July 28, 2021, Murray H. Hutchison, age 82, retired from the Company’s Board of Directors, after 16 years of continuous service. The decision was not the result any disagreement with the Company.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 11—Subsequent Events Fuji Film In March 2021, the Company entered into an agreement with FUJIFILM Diosynth Biotechnologies (“FDB”) to manufacture the Generx [Ad5FGF-4] angiogenic gene therapy product candidate for Phase 3 clinical evaluation for the treatment of refractory angina due to late-stage coronary artery disease. Manufacturing operations will be conducted at FDB’s facilities in College Station, Texas where FDB will perform technology transfer and process development activities for Phase 3 clinical and commercial-scale GMP manufacturing of Generx. The required funding for the Fuji agreement is approximately $3.8 million. At present, we do not have the requisite financial resources to initiate FDB’s manufacturing of Generx [Ad5FGF-4] necessary to the conduct of the planned FDA-cleared Phase 3 clinical study. We are currently evaluating alternative financing arrangements, but there are no agreements in place for such financing at this time. As a result, we are unable to provide a start date for the initiation of the planned FDA-cleared Phase 3 AFFIRM clinical study. Series A Preferred Stock Purchase Agreement Between Nostrum and Sabby Subsequent to the May 2020 agreement between Nostrum and Sabby, as of April 28, 2021, Sabby converted all of its remaining 570 shares of Series A Convertible Preferred Stock into 50,442,489 shares of Common and no further shares of the Series A Convertible Preferred Stock were purchased by Nostrum. As a result, Nostrum did not acquire any further shares of the Series A Convertible Preferred beyond their initial 220 share acquisition. Nostrum Additional Investment Funding Subsequent to the current period covering between the period May 31, 2021, through December 31, 2021, Nostrum provided an additional $371,080 in equity capital, covering the pending issuance of 32,838,938 shares of our Common Stock, to support the operations of the Company as we execute on our current business plan and seek alternative sources of financing, to fund the Company’s research, development and commercialization activities for our lead product Generx [Ad5FGF-4]. For its equity investment, the Company will issue Nostrum additional shares of the Series A preferred stock. In addition to its equity investments Nostrum has provided the Company with various services including, financial management, legal, scientific, information technology for which Nostrum has not received any compensation.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and the rules and regulations of the Securities and Exchange Commission (“SEC”).
Critical Accounting Policies and Estimates	Critical Accounting Policies and Estimates Our consolidated financial statements included Annual Report on Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The preparation of our financial statements in accordance with U.S. GAAP requires that we make estimates and assumptions that affect the amounts reported in our financial statements and their accompanying notes. Accounting estimates or assumptions are inherently subject to change, and certain estimates or assumptions are difficult to measure or value. We base our estimates on our historical experience, industry standards, and various other assumptions that we believe are reasonable under the circumstances. Actual results could differ from these estimates under different assumptions or conditions. If results differ materially from our estimates, we will make adjustments to our financial statements prospectively as we become aware of the necessity for an adjustment. We believe that the following accounting policies involve the most complex judgments concerning assumptions and estimates with the greatest potential impact on our consolidated financial statements. Therefore, we consider these to be our critical accounting policies and estimates. For further information on all of our significant accounting policies, see the notes to our consolidated financial statements included in this Annual Report on Form 10-K.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash and cash equivalents, accounts receivable, inventories, accounts payable, and accrued liabilities approximate fair value due to the short-term maturities of these instruments.
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions	Use of Estimates and assumptions and critical accounting estimates and assumptions The preparation of financial statements in conformity with U.S. 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 revenues and expenses during the reporting period. For example, significant estimates and critical accounting policies involve valuing warrants using option pricing models and determination of the valuation allowance for deferred tax assets. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed regularly, and the effects of revisions are reflected in the consolidated financial statements in the periods they are determined to be necessary.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Gene Biotherapeutics Inc., and its consolidated subsidiaries, Angionetics Inc. and Activation Therapeutics, Inc. All significant inter-company transactions and balances have been eliminated in consolidation. The profit and losses of Angionetics are allocated among the controlling interest and the non-controlling interest in the same proportions as their ownership interests.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject us to significant concentrations of credit risk consist of cash and cash equivalents. At times, our cash and cash equivalents may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. As of December 31, 2020, the Company had no cash and cash equivalent balances in excess of the federally insured limit of $250,000. The Company has not experienced any losses in such accounts and believes it is not exposed to significant risk on its cash balances due to the financial position of the depository institution in which those deposits are held.
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost and include equipment, installation costs and materials less accumulated depreciation and amortization. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Estimated useful lives of the assets range from 3 to 5 years. Leasehold improvements are amortized over the lesser of the useful lives or the term of the respective lease. Expenditures for maintenance and repairs, which do not extend the useful life of the assets, are charged to expense as incurred. Gains or losses on disposal of property and equipment are reflected in general and administrative expenses in the statement of operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company assesses its property and equipment for potential impairment when there is a change in circumstances that indicates carrying values of assets may not be recoverable. Such long-lived assts are deemed to be impaired when the undiscounted cash flows expected to be generated by the asset (or asset group) are less than the asset’s carrying amount. Any required impairment loss would be measured as the amount by which the asset’s carrying value exceeds its fair value and would be recorded as a reduction in the carrying value of the related asset and a charge to operating expense. The Company recognized no impairment losses during any of the periods presented in these financial statements.
Preferred Stock	Preferred Stock The Company applies the accounting standards for distinguishing liabilities from equity when determining the classification and measurement of its preferred stock. Shares that are subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. The Company classifies conditionally redeemable preferred shares, which includes preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within our control, as temporary equity. At all other times, preferred shares are classified as stockholders’ equity.
Revenue Recognition	Revenue Recognition The Company’s products have not reached commercialization, accordingly revenue from product sales have not been recognized. For arrangements that include sales-based royalties, the Company recognizes revenue based on an assessment of the probability of achievement. There is considerable judgement involved in determining whether it is probable that royalties will be collected. At the end of each subsequent reporting period, the Company reevaluates the probability of achievement and if necessary, adjusts the estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenues and earnings in the period of adjustment. To date, the Company has not recognized revenue from product sales or for royalties.
Research and Development	Research and Development Research and development expenditures, which are charged to operations in the period incurred, include costs associated with the design, development, testing and enhancement of products, regulatory fees, the purchase of laboratory supplies, and pre-clinical and clinical studies as well as salaries and benefits for research and development employees.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. 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 basis and operating losses and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income(loss) in the years in which those temporary differences are expected to be recovered or settled. Due to the Company’s history of losses, a full valuation allowance was recognized against the deferred tax assets as of December 31,2020 and December 31,2019. The Company expects that while its product is being developed it will continue to experience annual operating losses for both GAAP financial statements and income tax purposes. The Company’s policy is to recognize interest and penalties related to income tax matters and income tax expense. Since the Company has experienced historical and ongoing losses, for the twelve-month period ended December 31, 2020 and December 31,2019, the Company has not recorded any interest or penalties related to income tax matters. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes our tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. Under the provision of ASC 740-10, the Company recognizes the impact of a tax position in its financial statements if the position is more likely than not to be sustained upon examination based on the technical merits of the position. For the year ended December 31, 2020, the Company had no material unrecognized tax benefits based on tax positions. As of the tax years ending December 31, 2020 and 2019 the Company had net operating loss carryforwards for federal income tax purposes of approximately $92.066 million for 2020 and $91.4 million for 2019 and net operating loss carryforwards for state income tax purposes of approximately $53.16 million for 2020 and $52.5 million for 2019. The pre- 2018 net operating losses begin to expire in 2023 for federal income purposes and in 2028 for state income tax purposes. The December 31,2020 federal net operating loss carryover includes approximately $910.0 thousand of net operating losses generated in 2018 and later. Federal net operating losses generated from 2018 onwards carryover indefinitely and may generally be used to offset up to 80% of future taxable income. The Company also has R&D tax credits available for federal and state purposes of $1.8 million and $1.9 million, respectively. The federal R&D credits will begin to expire December 31, 2035. However as discussed below pursuant to Internal Revenue Code Section 382 the future utilization of the federal and state net operating loss carry forwards and pursuant to Internal Revenue Code Section 383 the utilization of the R&D tax credits carryforwards is very limited and will not be fully utilized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those net operating losses are available. The Company considers projected future taxable income and tax planning strategies in making their assessment. At present, the Company does not have a sufficient history of income to conclude that it is more-likely-than-not that the Company will be able to realize all of our tax benefits in the near future and therefore the Company has established a valuation allowance for the full value of the deferred tax asset. In December 2017, the Tax Cuts and Jobs Act (the “2017 Act) was enacted. The 2017 Tax Act includes a number of changes to existing U.S. tax laws that impact the Company, most notably a reduction of the U.S. corporate income tax rate from 34 percent to 21 percent for tax years beginning after December 31, 2017. In 2017, the Company recorded provisional amounts for certain enactment-date effects of the act by applying the guidance in Staff Accounting Bulletin No. 118 (“SAB 118”). In 2018 and 2017, the Company recorded $0 net tax expense related to the enactment-date effects of the Act related to the remeasurement of deferred tax assets and liabilities. As of December 31, 2018, the Company completed its accounting for all of the enactment-date income tax effects of the Act and no adjustments were made to the provisional amounts recorded on December 31, 2017. As of December 31, 2017, the Company remeasured certain deferred tax assets and liabilities based on the rates at which they were expected to reverse in the future (which was generally 21%), by recording a provisional amount of $14.5 million, which was fully offset by valuation allowance. Upon further analysis of certain aspects of the Act and refinement of our calculations during the 12 months ended December 31, 2018, the Company determined that no adjustment was necessary to our provisional amount. As of December 31, 2020, the Company performed an analysis and remeasured certain deferred tax assets and liabilities based on the application of IRC Section 382 which limits the utilization of net operating loss carryforwards as a result of a change in equity ownership. An adjustment of $19.1 million, and $3.6 million was recorded for Federal and California purposes which was fully offset by the valuation allowance. The Company’s net deferred tax asset consisted of the following on December 31, 2020 and 2019: 2020 2019 Deferred tax asset Net operating loss carryforwards $ 5,463,220 $ 28,067,400 Deferred compensation 1,165,300 1,165,300 Depreciation and amortization 223,800 269,300 Research and development credits - 3,451,300 Accrued expenses 895,000 830,200 Impairment loss 513,400 513,400 Other 237,800 216,800 Total deferred tax assets 8,498,520 34,513,400 Less: Valuation allowance (8,498,520 ) (34,513,400 ) Net deferred tax asset $ - $ - The income tax provision (benefit) from income taxes consists of the following on December 31, 2020 and 2019: 2020 2019 Federal Current $ - $ - Deferred 19,266,553 151,422 State Current - - Deferred 3,687,827 44,271 Total 22,954,380 195,693 Change in valuation allowance (22,954,380 ) (195,693 ) Income tax provision (benefit) $ - $ - As a result of our loss from operations, significant operating loss carry forwards and the corresponding valuation allowance, no income tax benefit was recorded on December 31, 2020 and 2019. The provision for income taxes using the statutory federal tax rate as compared to our effective tax rate is summarized as follows: 2020 2019 Federal income tax rate 21 % 21 % State income tax rate, net of federal benefit 8.87 % 6.3 % Income tax return to tax provision adjustment 0 % 0 % Impact of U.S. 2017 tax act 0 % 0 % Other permanent differences 5.49 % (2.1 )% Net operating loss expiration 0 % 0 % Tax credits % (2.6 )% Total Tax Rate 35.2 % 22.6 % Change in valuation allowance (35.2 )% (22.6 )% Pursuant to the Internal Revenue Code (“IRC”) of 1986, as amended, specifically IRC Section 382 and 383, the Company’s ability to use net operating loss and R&D tax credit carryforwards (“tax attribute carries forwards”) to offset future taxable income is limited if it experiences a cumulative change in ownership of more than 50% within a three-year testing period. The Company had an ownership change on May 22, 2020 as result of the Nostrum investment. The ownership change will also impact the Company’s utilization of its California net operating loss carry forwards and R&D Credits to the extent that California has provisions similar to the federal limitations on NOL utilization. Accordingly for periods subsequent to May 22, 2020, the annual utilization of the net operating losses that are carried forward are expected to be limited. Further, the Company’s deferred tax assets associated with such tax attributes are expected to be significantly reduced upon realization of the ownership change within the meaning of IRC 382. The Company expects to have operating losses and federal and state tax losses for the full year December 31, 2020 and for future years as it proceeds with its clinical studies and the development of its products. Accordingly, the Company has reduced the projected tax benefits of its Federal and California net operating loss carryforwards by $19.1 million and $3.6 million respectively. Similarly due to the impact of IRC Section 383 and the uncertainty of the utilization of R&D credits, the Company has reduced the tax benefits of R&D tax credits by $3.4 million.
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share Basic earnings (loss) per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding, plus the issuance of common shares, if dilutive, that could result from the exercise of outstanding stock options and warrants. These potentially dilutive securities were included in the calculation of loss per common share for the twelve-month period ending December 31, 2020 and were not included in the calculation of income per common share for the twelve-month period ending December 31, 2019. As of December 31, 2020, there were potentially dilutive securities issued and outstanding which consisted of shares of convertible Series A preferred stock convertible into shares of the Company’s common stock and 1,700,000 shares of convertible Series B preferred stock convertible into 150,442,478 shares of the Company’s common stock and potentially dilutive securities consisted of outstanding stock options and warrants to acquire 14,811,333 shares of the Company’s common stock. The shares of Series A preferred stock includes both the shares owned by Sabby Healthcare Master Volatility Fund and the 220 shares owned by Nostrum Pharmaceuticals, LLC.
Stock-Based Equity and Options Compensation	Stock-Based Equity and Options Compensation The Company recognizes the fair value of all share-based payment awards in the statement of operation over the requisite vesting period for each expected volatility, expected term, and risk-free interest rate. The Company estimated the fair value of an option award on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are input into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the option’s expected life, the dividend yield on the underlying stock and the expected forfeiture rate. Expected volatility is calculated based on the historical volatility of our common stock over the expected option life and other appropriate factors. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term. The dividend yield is assumed to be zero as the Company has never paid or declared any cash dividends on its common stock and does not intend to pay dividends on its common stock in the foreseeable future. The expected forfeiture rate is estimated based on historical experience. Determining the appropriate fair value model and calculating the fair value of equity–based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity–based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and the Company uses different assumptions, equity–based compensation could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and recognize expense only for those shares expected to vest. If the actual forfeiture rate is materially different from the estimates, the equity–based compensation could be significantly different from what the Company has recorded in the current period.
Advertising expenses	Advertising expenses We expense advertising as incurred. Advertising expense for the years ended December 31, 2020 and 2019 were $ Nil.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, Leases

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Table)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Deferred Tax Asset	The Company’s net deferred tax asset consisted of the following on December 31, 2020 and 2019: 2020 2019 Deferred tax asset Net operating loss carryforwards $ 5,463,220 $ 28,067,400 Deferred compensation 1,165,300 1,165,300 Depreciation and amortization 223,800 269,300 Research and development credits 0 3,451,300 Accrued expenses 895,000 830,200 Impairment loss 513,400 513,400 Other 237,800 216,800 Total deferred tax assets 8,498,520 34,513,400 Less: Valuation allowance (8,498,520 ) (34,513,400 ) Net deferred tax asset $ - $ -
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) from income taxes consists of the following on December 31, 2020 and 2019: 2020 2019 Federal Current $ - $ - Deferred 19,266,553 151,422 State Current - - Deferred 3,687,827 44,271 Total 22,954,380 195,693 Change in valuation allowance (22,954,380 ) (195,693 ) Income tax provision (benefit) $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	As a result of our loss from operations, significant operating loss carry forwards and the corresponding valuation allowance, no income tax benefit was recorded on December 31, 2020 and 2019. The provision for income taxes using the statutory federal tax rate as compared to our effective tax rate is summarized as follows: 2020 2019 Federal income tax rate 21 % 21 % State income tax rate, net of federal benefit 8.87 % 6.3 % Income tax return to tax provision adjustment 0 % 0 % Impact of U.S. 2017 tax act 0 % 0 % Other permanent differences 5.49 % (2.1 )% Net operating loss expiration 0 % 0 % Tax credits % (2.6 )% Total Tax Rate 35.2 % 22.6 % Change in valuation allowance (35.2 )% (22.6 )%

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: December 31, December 31, 2020 2019 Computer and telecommunication equipment $ 16,331 $ 12,902 Office equipment 5,871 5,871 Office furniture and equipment 7,396 7,396 Leasehold improvements 177,436 177,436 207,034 203,605 Accumulated depreciation and amortization (202,781 ) (200,965 ) Property and equipment, net $ 4,253 $ 2,640

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued Liabilities consisted of the following: December 31, December 31, 2020 2019 Payroll and benefits $ 3,114,033 $ 2,657,717 Other 15,115 138,972 Total $ 3,129,148 $ 2,796,689

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: Period Ended December 31, 2020 Operating Leases: Operating lease ROU assets $ 145,018 Current operating lease liabilities, included in current liabilities 68,451 Noncurrent operating lease liabilities, included in long-term liabilities 81,679 Total operating lease liabilities $ 150,130
Schedule of Supplemental Cash Flow and Other Information	Supplemental cash flow and other information related to leases was as follows: Period Ended December 31, 2020 ROU assets obtained in exchange for lease liabilities: $ 145,018 Operating leases Weighted average remaining lease term (in years): 2.0 Operating leases Weighted average discount rate: Operating leases 5.25 %
Schedule of Future Minimum Payments	Total future minimum payments required under the lease obligations as of September 30, 2020 are as follows: Period Ending December 31, 2020 2021 $ 74,346 2022 83,670 Total lease payments 158,016 Less: amounts representing interest (7,866 ) Total lease obligations $ 150,130

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Stock Options Activity	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Balance outstanding, January 1, 2017 12,116,334 $ 0.62 7.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) (5,001 ) 0.62 — Balance outstanding, December 31, 2017 12,111,333 0.62 6.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) — — — Balance outstanding, December 31, 2018 12,111,333 $ 0.62 5.67 Granted — — — Exercised — — — Cancelled (unvested) — — — Expired (vested) — — — Balance outstanding, December 31, 2019 12,111,333 $ 0.62 4.67 Balance exercisable, December 31, 2019 12,111,333 $ 0.62 4.67 Granted Exercised Cancelled (unvested) Expired (vested) Exercised Balance exercisable, December 31, 2020 12,111,333 $ 0.62 3.67
Summary of Warrants Activity	The following table summarizes warrants that are outstanding during the years ended December 31, 2020 and 2019: Grant Date Quantity Issued Expected Life (Years) Strike Price Volatility Dividend Yield Risk-Free Interest Rate Grant Date Fair Value Aggregate Fair Value 04/23/2018 1,000,000 10.0 $ 0.25 126.00 % 0 % 2.47 % $ 0.08 $ 80,000 11/14/2017 700,000 10.0 $ 0.25 116.47 % 0 % 2.33 % $ 0.11 79,222 10/09/2017 1,000,000 10.0 $ 0.25 115.00 % 0 % 2.47 % $ 0.16 150,000

Organization and Liquidity (Det

Organization and Liquidity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Incorporation date	Dec. 31, 2003
Cash and cash equivalents	$ 386,027	$ 400
Working capital deficit	(4,616,658)
Accumulated deficit	(119,430,187)	(118,912,290)
Net cash used in operating activities	$ 1,133,005	$ 137,162
Working capital, description	We intend to pursue sources of working capital from non-dilutive funding channels to support the Company's operations that could include, but not be limited to, (1) up to $3.350 million from potential royalties from commercial sales of Excellagen® from certain geographic regions, including the United States; (2) Federal government sponsored research grants; (3) agreements and arrangements covering distributor and strategic partnerships and drug royalty agreements based on the commercial sale of Generx following the successful completion of the planned FDA-cleared, Phase 3 AFFIRM clinical study and FDA registration in the U.S., and additional registrations to market and sell Generx in other countries internationally.
Angionetics [Member]
Equity-based investment ownership percentage	85.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash, FDIC insured amount	$ 250,000
Operating loss carryforwards			$ 910,000
Income tax percentage	21.00%	21.00%		34.00%
Deferred tax assets and liabilities				$ 14,500,000
Income tax benefit	$ 0	$ 0	$ 0	0
Tax benefits of R&D	3,400,000
Advertising expense
Common Stock [Member] | Stock Options and Warrants [Member]
Potentially dilutive securities	14,811,333
Series B Convertible Preferred Stock [Member]
Potentially dilutive securities	1,700,000
Series B Convertible Preferred Stock [Member] | Common Stock [Member]
Number of shares converted during period	150,442,478
Convertible Series A Preferred Stock [Member] | Nostrum Pharmaceuticals, LLC [Member]
Potentially dilutive securities	220
California Franchise Tax Board [Member]
Adjustment of valuation allowance	$ 3,600,000
Federal [Member]
Operating loss carryforwards	$ 92,066,000	91,400,000
Operating loss carryforwards expiration, description	The net operating losses begin to expire in 2023 for federal income purposes
Adjustment of valuation allowance	$ 19,100,000
Federal [Member] | Research and Development Credit [Member]
Income tax credits	$ 1,800,000
Income tax credits, expiration date	Dec. 31, 2035
State [Member]
Operating loss carryforwards	$ 53,160,000	$ 52,500,000
Operating loss carryforwards expiration, description	In 2028 for state income tax purposes.
State [Member] | Research and Development Credit [Member]
Income tax credits	$ 1,900,000
Minimum [Member]
Property and equipment, estimated useful life	3 years
Maximum [Member]
Property and equipment, estimated useful life	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Deferred Tax Asset (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Net operating loss carryforwards	$ 5,463,220	$ 28,067,400
Deferred compensation	1,165,300	1,165,300
Depreciation and amortization	223,800	269,300
Research and development credits		3,451,300
Accrued expenses	895,000	830,200
Impairment loss	513,400	513,400
Other	237,800	216,800
Total deferred tax assets	8,498,520	34,513,400
Less: Valuation allowance	(8,498,520)	(34,513,400)
Net deferred tax asset	$ 0	$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Federal Current	$ 0	$ 0
Federal Deferred	19,266,553	151,422
State Current	0	0
State Deferred	3,687,827	44,271
Total	22,954,380	195,693
Change in valuation allowance	(22,954,380)	(195,693)
Income tax provision (benefit)	$ 0	$ 0	$ 0	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Accounting Policies [Abstract]
Federal income tax rate	21.00%	21.00%	34.00%
State income tax rate, net of federal benefit	8.87%	6.30%
Income tax return to tax provision adjustment	0.00%	0.00%
Impact of U.S. 2017 tax act	0.00%	0.00%
Other permanent differences	5.49%	(2.10%)
Net operating loss expiration	0.00%	0.00%
Tax credits		(2.60%)
Effective income tax rate reconciliation, percent, gross	32.50%	22.60%
Change in valuation allowance	(35.20%)	(22.60%)

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 1,816	$ 58,175

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property and equipment, gross	$ 207,034	$ 203,605
Accumulated depreciation and amortization	(202,781)	(200,965)
Property and equipment, net	4,253	2,640
Computer and Telecommunication Equipment [Member]
Property and equipment, gross	16,331	12,902
Office Equipment [Member]
Property and equipment, gross	5,871	5,871
Office Furniture and Equipment [Member]
Property and equipment, gross	7,396	7,396
Leasehold Improvements [Member]
Property and equipment, gross	$ 177,436	$ 177,436

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Payroll and benefits	$ 3,114,033	$ 2,657,717
Other	15,115	138,972
Total	$ 3,129,148	$ 2,796,689

Advances from Related Party-O_2

Advances from Related Party-Officer (Details Narrative) - USD ($)	Jun. 01, 2020	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
Advances from related party, officer		$ 520,900	$ 725,425
Repayments of officer's loan	$ 20,000	$ 204,525
Repayments of loan, description		Effective beginning in June, 2020, the Company is repaying the loan in equal monthly installments of $20,000.

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Aug. 02, 2020USD ($)ft²	Jun. 23, 2016USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Operating lease agreement, term	29 months	38 months
Base monthly rent on operating lease	$ 6,686	$ 139,800	$ 24,484	$ 3,800	$ 3,700	$ 3,500
Area of land | ft²	3,039
Operating lease, description	The Company entered into a twenty-nine-month lease for approximately 3,039 square feet of office space in San Diego, California commencing on August 1, 2020.
Operating lease rent, annual increase percentage	3.00%
Final Two Months of Agreement [Member]
Base monthly rent on operating lease			$ 3,900

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Supplemental Balance Sheet Information (Details)	Dec. 31, 2020USD ($)
Commitments And Contingencies
Operating lease ROU assets	$ 145,018
Current operating lease liabilities, included in current liabilities	68,451
Noncurrent operating lease liabilities, included in long-term liabilities	81,679
Total operating lease liabilities	$ 150,130

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Supplemental Cash Flow and Other Information (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Commitments And Contingencies
ROU assets obtained in exchange for lease liabilities: Operating leases	$ 145,018
Weighted average remaining lease term (in years): Operating leases	2 years
Weighted average discount rate: Operating leases	5.25%

Commitments and Contingencies_4

Commitments and Contingencies - Schedule of Future Minimum Payments (Details)	Dec. 31, 2020USD ($)
Commitments And Contingencies
2021	$ 74,346
2022	83,670
Total lease payments	158,016
Less: amounts representing interest	(7,866)
Total operating lease liabilities	$ 150,130

Contingent Liability (Details N

Contingent Liability (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Contingency payments, description	The Company has not reflected the contingent amounts payable of $397,449 in the Consolidated Balance Sheet as the payable is contingent on FDA approval and commercialization of the product.
U.S. Food and Drug Administration [Member]
Contingency accrual, payments		$ 172,449
Contingency payments, description		The total liabilities payable by the Company in the event of FDA approval is $172,449 and an additional amount totaling $225,000 is payable when commercial sales cumulatively reach $100 million for Generx.

Technology License Agreements_2

Technology License Agreements and Liability Restructuring (Details Narrative) - USD ($)	1 Months Ended				12 Months Ended
	Jan. 31, 2020	Nov. 30, 2019	Oct. 31, 2019	Oct. 31, 2005	Dec. 31, 2020	Dec. 31, 2019	Dec. 03, 2020
Contingency payments, description					The Company has not reflected the contingent amounts payable of $397,449 in the Consolidated Balance Sheet as the payable is contingent on FDA approval and commercialization of the product.
Accrued salaries							$ 3,114,033
Technology License Agreements [Member]
Contingency payments, description				The Company completed a transaction with Schering AG Group, Germany (now part of Bayer AG) and related licensors, to certain patents covering (1) methods of gene therapy from the Regents of University of California (the (UC License Agreement); and (2) the DNA sequence for Fibroblast Growth Factor - 4 (FGF-4) from New York University (NYU License Agreement), for the transfer or license of certain assets and technology for potential use in treating ischemic and other cardiovascular conditions. Under the terms of the transaction, the Company paid Schering a $4 million fee, and would be required to pay a $10 million milestone payment upon the first commercial sale of each resulting product. The Company also may be obligated to pay the following future royalties to Schering: (i) 5% on net sales of an FGF-4 based product such as Generx, or (ii) 4% on net sales of other products developed based on technology transferred to Gene Biotherapeutics by Schering. The royalty rate is reduced to 2% on net sales for an FGF-4 based product following the expiration of the issued patients on a country-by-country basis. As of December 31, 2019, all such worldwide patients have expired.
UC License Agreements [Member]
Unpaid fees, outstanding			$ 1,006,709
Litigation settlement, amount			172,449
Contingency accrual, payments			100,000
Cash payments, quarterly			8,333
Additional lumpsum payment, payable			$ 72,449
Litigation settlement payable, description			As part of the Company's restructuring efforts, the Company and the University of California reached a settlement agreement in the amount of $172,449, payable as $100,000 in quarterly cash payments of $8,333 over a 36 month-month period, with the first payment commencing on June 15, 2020, and an additional lump sum payment of $72,449 payable upon FDA approval of Generx.
NYC License Agreements [Member]
Litigation settlement, amount		$ 400,000
Litigation settlement payable, description		(1) $75,000 in six quarterly payments of $12,500 commencing June 15, 2020, with additional contingent payments due as follows (2) $100,000 payable upon FDA approval to market and sell Generx; and (3) an additional amount totaling $225,000 when commercial US sales cumulatively reach $100 million for Generx.
U.S. Food and Drug Administration [Member]
Contingency payments, description						The total liabilities payable by the Company in the event of FDA approval is $172,449 and an additional amount totaling $225,000 is payable when commercial sales cumulatively reach $100 million for Generx.
Contingency accrual, payments						$ 172,449
Liability restucturing, description	(a) the FDA's approval of Generx for marketing and sale in the U.S.; (b) the EMA approval of Generx for marketing and sale in the European Union and the United Kingdom; (c) the sale of Generx to an independent third party for an aggregate value equal to or greater than $35,000,000; (d) our entry into a strategic partnership that would facilitate a capital contribution equal to or greater than $35,000,000 for the purpose of supporting the clinical and commercial development of Generx; (e) our successful completion of a public or private equity offering for the issuance of its common stock equal to $35,000,000; or (f) at such other time, as our board of directors determines that we have the financial ability to make such payments without jeopardizing our ability to operate as a going concern

Legal Proceedings (Details Narr

Legal Proceedings (Details Narrative) - Subsequent Event [Member] - USD ($)	Mar. 02, 2022	Nov. 29, 2021
Unpaid rent, fees and expenses	$ 47,500
Promissory Note [Member] | Payment Agreement and Assignment Agreement [Member]
Default amount		$ 307,000
Agreement description		On November 29, 2021, R. L. Engler filed suit against us in Superior Court in San Diego County, CA, asserting breach of contract for failure to pay a $307,000 promissory note dated March 18, 2021. We entered into a Payment Agreement and Assignment Agreement with the lender in January, 2022, under which we agreed to assign 10% of all funds received by the Company, including proceeds from future equity and debt financing, as payment on the promissory note and the lender agreed not to take any action to collect on the promissory note until December 31, 2023.
Reimbursement of attorneys fees and costs		$ 329,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)

Dec. 31, 2020

May 22, 2020

May 21, 2020

Apr. 10, 2020

Apr. 04, 2013

Apr. 30, 2018

Nov. 30, 2017

Oct. 31, 2017

Apr. 30, 2015

Jun. 30, 2018

Dec. 31, 2017

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Jan. 31, 2020

Dec. 31, 2016

Dec. 31, 2005

Proceeds from issuance of preferred stock

$ 1,700,000

Number of options outstanding

12,111,333

12,111,333

12,111,333

12,111,333

12,116,334

Number of options exercisable

12,111,333

12,111,333

12,111,333

Weighted average exercise price, outstanding

$ 0.62

$ 0.62

$ 0.62

$ 0.62

$ 0.62

Weighted average exercise price, exercisable

$ 0.62

$ 0.62

$ 0.62

Weighted average remaining life, outstanding

4 years 8 months 2 days

5 years 8 months 2 days

6 years 8 months 2 days

Weighted average remaining life, exercisable

3 years 8 months 2 days

4 years 8 months 2 days

Shares issued value

$ 1,530,525

Proceeds from debt

$ 193,481

$ 155,209

Equity Incentive Plan [Member]

Number of options outstanding

14,811,333

14,811,333

Number of options exercisable

14,811,333

14,811,333

Number of warrants outstanding

14,811,333

14,811,333

Weighted average exercise price, outstanding

$ 0.62

$ 0.62

Weighted average exercise price, exercisable

0.62

0.62

Weighted average warrants exercise price

$ 0.62

$ 0.62

Weighted average remaining life, outstanding

3 years 8 months 2 days

Weighted average remaining life, exercisable

3 years 8 months 2 days

Weighted average remaining warrants life

3 years 8 months 2 days

Common Stock [Member]

Number of shares issued during period

Shares issued value

Common Stock [Member] | Equity Incentive Plan [Member]

Number of common shares reserved for issuance

283,058

Series B Convertible Preferred Stock [Member]

Shares conversion price, per share

$ 0.0113

Debt conversion of convertible shares

88.5

Conversion description

If the Company sells shares of Common Stock or Common Stock equivalents at a price less than the current conversion price, the conversion price of the Series B Convertible Preferred Stock will be reduced to equal eighty percent (80%) of the price at which such Common Stock or Common Stock equivalents are sold.

Discription liquidation

Upon any liquidation, dissolution or winding up of our company, after payment or provision for payment of our debts and other liabilities and before any distribution or payment is made to the holders of our common stock or any junior securities, the holders of our Series B Convertible Preferred Stock will first be entitled to be paid an amount equal to $1.00 per share plus any other fees, liquidated damages or dividends then owing, before our remaining assets will be distributed among the holders of the other classes or series of shares of our capital stock in accordance with our Certificate of Incorporation.

Series B Preferred Stock [Member]

Preferred stock, outstanding

1,700,000

1,700,000

Series A Convertible Preferred Stock [Member]

Preferred stock, outstanding

498

498

790

Shanxi Taxus Pharmaceuticals Co. Ltd. [Member] | Excellagen [Member]

Distribution and license rights description

A Distribution and License Agreement with Shanxi (as amended, the "Shanxi License Agreement"), granting Shanxi certain license rights with respect to our Generx product candidate. The distribution and license rights commence only after we obtain U.S. FDA approval for marketing and sale of Generx in the United States. The license rights include (a) a non-exclusive right to manufacture Generx products in China, and (b) an exclusive right to market and sell Generx products in Singapore, Macau, Hong Kong, Taiwan, any other municipality other than mainland China where Chinese (Mandarin or Cantonese) is the common language, the Russian Federation, and the Commonwealth of Independent States (i.e., Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan).

Shanxi Taxus Pharmaceuticals Co. Ltd. [Member] | Excellagen [Member] | Maximum [Member]

Royalty income

$ 3,350,000

Subscription payment

$ 600,000

Royalty range

10.00%

Shanxi Taxus Pharmaceuticals Co. Ltd. [Member] | Excellagen [Member] | Minimum [Member]

Royalty range

5.00%

Director [Member]

Serving term

1 year

Nostrum Pharmaceuticals, LLC [Member]

Equity, shares ownership percentage

91.20%

Debt instrument issued in exchange of cash

$ 25,000

Debt interest rate

6.00%

Proceeds from debt

$ 371,080

Nostrum Pharmaceuticals, LLC [Member] | Preferred Stock Purchase Agreement [Member] | Series B Convertible Preferred Stock [Member] | Common Stock [Member]

Debt conversion of convertible shares

88,496

Nostrum Pharmaceuticals, LLC [Member] | Preferred Stock Purchase Agreement [Member] | Series B Preferred Stock [Member]

Number of shares issued during period

1,700,000

Shares conversion price, per share

$ 0.0113

Debt conversion of convertible shares

150,442,478

Shares issued value

$ 1,700,000

Legal costs

$ 166,891

Shenzhen Qianhai Taxus Capital Management Co., Ltd. [Member]

Number of common shares sold during period

600,000

Proceeds from common stock issued

$ 600,000

Shenzhen Qianhai Taxus Capital Management Co., Ltd. [Member] | Angionetics, Inc [Member]

Proceeds from common stock issued

3,000,000

Shenzhen Qianhai Taxus Capital Management Co., Ltd. [Member] | Angionetics, Inc [Member] | Tranches [Member]

Proceeds from common stock issued

$ 3,000,000

Sabby Healthcare Volatility Master Fund, Ltd. [Member] | Exchange and Redemption Agreement [Member]

Equity, shares ownership percentage, description

Sabby is limited to hold no more than 9.99% of Gene Biotherapeutics' issued and outstanding common stock at any time.

Preferred stock, outstanding

498

498

790

Sabby Healthcare Volatility Master Fund, Ltd. [Member] | Exchange and Redemption Agreement [Member] | Convertible Series A Preferred Stock [Member]

Number of shares issued during period

4,012

Proceeds from issuance of preferred stock

$ 4,000,000

Shares conversion price, per share

$ 0.6437

Sabby Healthcare Volatility Master Fund, Ltd. [Member] | Exchange and Redemption Agreement [Member] | Convertible Series B Preferred Stock [Member]

Shares conversion price, per share

$ 0.0113

Landmark Pegasus, Inc. [Member] | Warrant [Member]

Weighted average warrants exercise price

$ 0.25

$ 0.25

Warrants issued during period

1,000,000

1,000,000

Warrants exercisable, description

The Common Stock warrants are exercisable at any time from April 23, 2018 (initial exercise date) and on or prior to the close of business on the 10-year anniversary from the initial exercise date, April 22, 2028, at an exercise price of $0.25 per share.

The warrants are exercisable at any time from October 9, 2017 (initial exercise date) and on or prior to the close of business on the 10-year anniversary from the initial exercise date, October 8, 2027, at an exercise price of $0.25 per share.

Warrants fair value, per share

$ 0.08

$ 0.15

Consulting costs

$ 80,000

$ 150,000

Consultant [Member] | Warrant [Member]

Weighted average warrants exercise price

$ 0.25

Warrants issued during period

700,000

Warrants exercisable, description

The warrants are exercisable at any time from November 14, 2017 (the grant date) for a period up to 10 years at an exercise price of $0.25 per share.

Warrants fair value, per share

$ 0.11

Consulting costs

$ 79,222

Sabby Master Healthcare Ltd [Member] | Nostrum Pharmaceuticals, LLC [Member] | Preferred Stock Purchase Agreement [Member] | Series A Preferred Stock [Member]

Number of shares issued during period

220

Common stock issued and outstanding percentage

9.99%

Sabby Master Healthcare Ltd [Member] | Nostrum Pharmaceuticals, LLC [Member] | Preferred Stock Purchase Agreement [Member] | Series A Convertible Preferred Stock [Member]

Number of shares issued during period

570

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Stock Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Number of Options, Balance outstanding	12,111,333	12,111,333	12,111,333	12,116,334
Number of Options, Granted
Number of Options, Exercised
Number of Options, Cancelled (unvested)
Number of Options, Expired (vested)				(5,001)
Number of Options, Balance outstanding		12,111,333	12,111,333	12,111,333
Number of Options, Balance exercisable	12,111,333	12,111,333
Weighted Average Exercise Price, Balance outstanding, Beginning	$ 0.62	$ 0.62	$ 0.62	$ 0.62
Weighted Average Exercise Price, Granted
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Cancelled (unvested)
Weighted Average Exercise Price, Expired (vested)				0.62
Weighted Average Exercise Price, Balance outstanding, Ending		0.62	$ 0.62	$ 0.62
Weighted Average Exercise Price, Exercisable, Ending	$ 0.62	$ 0.62
Weighted Average Remaining Contractual Life (in years), Beginning		5 years 8 months 2 days	6 years 8 months 2 days	7 years 8 months 2 days
Weighted Average Remaining Contractual Life (in years), Ending		4 years 8 months 2 days	5 years 8 months 2 days	6 years 8 months 2 days
Weighted Average Remaining Contractual Life (in years), Exercisable, Ending Balance	3 years 8 months 2 days	4 years 8 months 2 days

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Warrants Activity (Details)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares
Warrant One [Member]
Grant Date	Apr. 23, 2018	Apr. 23, 2018
Quantity Issued | shares	1,000,000	1,000,000
Expected Life (Years)	10 years	10 years
Grant Date Fair Value Per Warrant	$ 0.08	$ 0.08
Aggregate Fair Value | $	$ 80,000	$ 80,000
Warrant One [Member] | Strike Price [Member]
Warrants, measurement input	0.25	0.25
Warrant One [Member] | Volatility [Member]
Warrants, measurement input	126	126
Warrant One [Member] | Dividend Yield [Member]
Warrants, measurement input	0	0
Warrant One [Member] | Risk Free Interest Rate [Member]
Warrants, measurement input	2.47	2.47
Warrant Two [Member]
Grant Date	Nov. 14, 2017	Nov. 14, 2017
Quantity Issued | shares	700,000	700,000
Expected Life (Years)	10 years	10 years
Grant Date Fair Value Per Warrant	$ 0.11	$ 0.11
Aggregate Fair Value | $	$ 79,222	$ 79,222
Warrant Two [Member] | Strike Price [Member]
Warrants, measurement input	0.25	0.25
Warrant Two [Member] | Volatility [Member]
Warrants, measurement input	116.47	116.47
Warrant Two [Member] | Dividend Yield [Member]
Warrants, measurement input	0	0
Warrant Two [Member] | Risk Free Interest Rate [Member]
Warrants, measurement input	2.33	2.33
Warrant Three[Member]
Grant Date	Oct. 9, 2017	Oct. 9, 2017
Quantity Issued | shares	1,000,000	1,000,000
Expected Life (Years)	10 years	10 years
Grant Date Fair Value Per Warrant	$ 0.16	$ 0.16
Aggregate Fair Value | $	$ 150,000	$ 150,000
Warrant Three[Member] | Strike Price [Member]
Warrants, measurement input	0.25	0.25
Warrant Three[Member] | Volatility [Member]
Warrants, measurement input	115	115
Warrant Three[Member] | Dividend Yield [Member]
Warrants, measurement input	0	0
Warrant Three[Member] | Risk Free Interest Rate [Member]
Warrants, measurement input	2.47	2.47

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 28, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Value of shares issued				$ 1,530,525
Common Stock [Member]
Conversion of preferred stock				25,840,718	55,556
Value of shares issued
Number of shares issued
Subsequent Event [Member] | Nostrum and Sabby [Member] | Common Stock [Member]
Conversion of preferred stock	50,442,489
Subsequent Event [Member] | Nostrum and Sabby [Member] | Series A Convertible Preferred Stock [Member]
Conversion of preferred stock	570
Subsequent Event [Member] | Nostrum [Member] | Series A Preferred Stock [Member]
Acquisition of shares	220
Subsequent Event [Member] | FUJIFILM Diosynth Biotechnologies [Member]
Agreement funding amount		$ 3,800,000
Subsequent Event [Member] | Nostrum Pharmaceuticals, LLC [Member] | Common Stock [Member]
Number of shares issued			32,838,938