Guided Therapeutics (GTHP) 10-K 28 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 28, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	GUIDED THERAPEUTICS, INC.
Entity Central Index Key	0000924515
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		55,613,449
Entity Public Float			$ 11,477,380
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	0-22179
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	58-2029543
Entity Address Address Line 1	5835 Peachtree Corners East
Entity Address Address Line 2	Suite B
Entity Address City Or Town	Peachtree Corners
Entity Address State Or Province	GA
Entity Address Postal Zip Code	30092
City Area Code	770
Icfr Auditor Attestation Flag	false
Auditor Name	UHY LLP
Auditor Location	Sterling Heights, Michigan
Local Phone Number	242-8723
Entity Interactive Data Current	Yes
Auditor Firm Id	1195

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 591	$ 2,313
Accounts receivable, net of allowance for credit losses of $2 and $48 at December 31, 2023 and 2022, respectively.	7	6
Inventory, net of reserves of $818 at December 31, 2023 and 2022.	632	548
Other current assets	163	137
Total current assets	1,393	3,004
Non-Current Assets:
Property and equipment, net	32	42
Operating lease right-of-use assets, net of amortization	227	303
Other assets	17	17
Total non-current assets	276	362
TOTAL ASSETS	1,669	3,366
Current Liabilities:
Accounts payable	1,991	2,186
Accounts payable, related parties	32	39
Accrued liabilities	970	1,247
Deferred revenue	424	509
Current portion of lease liability	91	79
Current portion of long-term debt	0	17
Current portion of long-term debt, related parties	39	504
Short-term notes payable	59	57
Short-term notes payable, related parties	0	1
Short-term convertible debt	1,203	230
Total current liabilities	4,809	4,869
Long-Term Liabilities
Long-term lease liability	155	246
Derivative liability	0	5
Long-term convertible debt	0	1,046
Long-term debt, related parties	511	83
Total long-term liabilities	666	1,380
Total liabilities	5,475	6,249
COMMITMENTS AND CONTINGENCIES (Note 7)
Common stock, $.001 par value; 500,000 shares authorized, 54,105 and 48,596 shares issued and outstanding as of December 31, 2023 and 2022, respectively.	3,441	3,437
Additional paid-in capital	140,983	138,090
Treasury stock at cost	(132)	(132)
Accumulated deficit	(151,118)	(147,359)
Total stockholders' deficit	(3,806)	(2,883)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,669	3,366
Series C Convertible Preferred Shares
Current Assets:
Preferred stock, value	105	105
Series C1 Convertible Preferred Shares
Current Assets:
Preferred stock, value	170	170
Series C2 Convertible Preferred Shares
Current Assets:
Preferred stock, value	439	439
Series D Convertible Preferred Shares
Current Assets:
Preferred stock, value	159	159
Series E Convertible Preferred Shares
Current Assets:
Preferred stock, value	834	839
Series F Convertible Preferred Shares
Current Assets:
Preferred stock, value	838	880
Series F-2 Convertible Preferred Shares
Current Assets:
Preferred stock, value	$ 475	$ 489

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Accounts receivable, net of allowance	$ 2,000	$ 48,000
Inventory, net of reserves	$ 818,000	$ 818,000
STOCKHOLDERS' DEFICIT:
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	54,105,000	48,596,000
Common stock, outstanding	54,105,000	48,596,000
Series C Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	9,000	9,000
Preferred stock, liquidation preference	$ 286,000	$ 286,000
Preferred stock, issued	300	300
Preferred stock, outstanding	300	300
Series D Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	6,000	6,000
Preferred stock, liquidation preference	$ 438,000	$ 438,000
Preferred stock, issued	400	400
Preferred stock, outstanding	400	400
Series E Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	5,000	5,000
Preferred stock, liquidation preference	$ 883,000	$ 888,000
Preferred stock, issued	900	900
Preferred stock, outstanding	900	900
Series F Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	1,500	1,500
Preferred stock, liquidation preference	$ 1,006,000	$ 1,056,000
Preferred stock, issued	1,100	1,100
Preferred stock, outstanding	1,100	1,100
Series F-2 Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	5,000	5,000
Preferred stock, liquidation preference	$ 520,000	$ 535,000
Preferred stock, issued	500	500
Preferred stock, outstanding	500	500
Series C-1 Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	20,300	20,300
Preferred stock, liquidation preference	$ 1,049,000	$ 1,049,000
Preferred stock, issued	1,000	1,000
Preferred stock, outstanding	1,000	1,000
Series C-2 Convertible Preferred Shares
STOCKHOLDERS' DEFICIT:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, liquidation preference	$ 2,700,000	$ 2,700,000
Preferred stock, issued	2,700	2,700
Preferred stock, outstanding	2,700	2,700

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CONSOLIDATED STATEMENTS OF OPERATIONS
Sales - devices and disposables	$ 98	$ 13
Cost of goods sold	62	81
Gross profit (loss)	36	(68)
Operating expenses:
Research and development	228	77
Sales and marketing	268	181
General and administrative	2,997	3,007
Total operating expenses	3,493	3,265
Loss from operations	(3,457)	(3,333)
Interest expense	(278)	(582)
Interest income	6	0
Change in fair value of derivative liability	5	27
Gain (Loss) from extinguishment of debt	196	(469)
Other income	39	16
Total other income (expense)	(32)	(1,008)
Loss before income taxes	(3,489)	(4,341)
Provision for income taxes	0	0
Net loss	(3,489)	(4,341)
Deemed dividend for warrant exchanges	(99)	0
Preferred stock dividends	(171)	(631)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (3,759)	$ (4,972)
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS
Basic	$ (0.07)	$ (0.15)
Diluted	$ (0.07)	$ (0.15)
Weighted average shares outstanding
Basic	51,131	32,505
Diluted	51,131	32,505

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) shares in Thousands	Total	Preferred Stock Series C [Member]	Preferred Stock Series C1 [Member]	Preferred Stock Series C2 [Member]	Preferred Stock Series D [Member]	Preferred Stock Series E [Member]	Preferred Stock Series F [Member]	Preferred Stock Series F-2 [Member]	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Treasury Stock
Balance, shares at Dec. 31, 2021			1	3	1	2	1	3	13,673
Balance, amount at Dec. 31, 2021	$ (5,445,000)	$ 105,000	$ 170,000	$ 531,000	$ 276,000	$ 1,639,000	$ 1,187,000	$ 2,963,000	$ 3,403,000	$ 126,800,000	$ (142,387,000)	$ (132,000)
Common stock warrants exercised, shares									5,128
Common stock warrants exercised, amount	846,000								$ 5,000	841,000	0	0
Issuances of common stock to investors, shares									6,712
Issuances of common stock to investors, amount	1,429,000								$ 7,000	1,422,000	0	0
Common stock warrants exercised		0	0	0	0	0	0	0
Issuances of warrants to investors	1,795,000	0	0	0	0	0	0	0	$ 0	1,795,000	0	0
Issuances of common stock to investors		0	0	0	0	0	0	0
Issuance of common stock for payment of Series D preferred dividends, shares									82
Issuance of common stock for payment of Series D preferred dividends, amount	47,000								$ 0	47,000	0	0
Issuance of common stock for payment of Series E preferred dividends, shares									181
Issuance of common stock for payment of Series E preferred dividends, amount	102,000								$ 0	102,000	0	0
Issuance of common stock for payment of Series D preferred dividends		0	0	0	0	0	0	0
Issuance of common stock for payment of Series F preferred dividends, shares									162
Issuance of common stock for payment of Series F preferred dividends, amount	107,000								$ 0	107,000	0	0
Issuance of common stock for payment of Series F-2 preferred dividends, shares									114
Issuance of common stock for payment of Series E preferred dividends		0	0	0	0	0	0	0
Issuance of common stock for payment of Series F-2 preferred dividends, amount	75,000								$ 0	75,000	0	0
Issuance of common stock for payment of interest, shares									242
Issuance of common stock for payment of interest, amount	150,000								$ 0	150,000	0	0
Issuance of common stock for payment of Series F preferred dividends		0	0	0	0	0	0	0
Issuance of common stock for Series F and Series F-2 one-time 15% dividends, shares									624
Issuance of common stock for Series F and Series F-2 one-time 15% dividends, amount	400,000								$ 1,000	399,000	0	0
Issuance of common stock for payment of Series F-2 preferred dividends		0	0	$ 0	0	0	0	0
Conversion of Series C-2 preferred stock to common stock, shares				(1)					1,125
Conversion of Series C-2 preferred stock to common stock, amount	0	0	0	$ (92,000)	0	0	0	0	$ 1,000	91,000	0	0
Issuance of common stock for payment of interest		0	0	0	0	0	0	0
Conversion of Series D preferred stock to common stock, shares									975
Conversion of Series D preferred stock to common stock, amount	0								$ 1,000	116,000	0	0
Issuance of common stock for Series F and Series F-2 one-time 15% dividends		0	0	0	0	$ 0	0	0
Conversion of Series E preferred stock to common stock, shares						(1)			3,390
Conversion of Series E preferred stock to common stock, amount	0	0	0	0	0	$ (800,000)	0	$ 0	$ 3,000	797,000	0	0
Conversion of Series F preferred stock to common stock, shares									1,480
Conversion of Series F preferred stock to common stock, amount	0								$ 1,000	306,000	0	0
Conversion of Series F-2 preferred stock to common stock, shares								(3)	10,808
Conversion of Series F-2 preferred stock to common stock, amount	0	0	0	0	0	0	0	$ (2,474,000)	$ 11,000	2,463,000	0	0
Conversion of Series D preferred stock to common stock		0	0	0	(117,000)	0	0	0
Stock-based compensation	176,000	0	0	0	0	0	0	0	0	176,000	0	0
Issuances of warrants to consultants	1,204,000	0	0	0	0	0	0	0	$ 0	1,204,000	0	0
Impact of Auctus exchange, shares									3,900
Impact of Auctus exchange, amount	1,203,000								$ 4,000	1,199,000	0	0
Conversion of Series F preferred stock to common stock		0	0	0	0	0	(307,000)	0
Accrued preferred dividends	(631,000)	0	0	0	0	0	0	0	0	0	(631,000)	0
Net loss	(4,341,000)	0	0	0	0	0	0	0	$ 0	0	(4,341,000)	0
Impact of Auctus exchange		0	$ 0	$ 0	$ 0	$ 0	$ 0	0
Balance, shares at Dec. 31, 2022			1	2	1	1	1		48,596
Balance, amount at Dec. 31, 2022	(2,883,000)	105,000	$ 170,000	$ 439,000	$ 159,000	$ 839,000	$ 880,000	489,000	$ 3,437,000	138,090,000	(147,359,000)	(132,000)
Common stock warrants exercised, shares									3,129
Common stock warrants exercised, amount	472,000	0	0	0	0	0	0	0	$ 3,000	469,000	0	0
Issuance of common stock for payment of Series D preferred dividends, shares									152
Issuance of common stock for payment of Series D preferred dividends, amount	30,000	0	0	0	0	0	0	0	$ 0	30,000	0	0
Issuance of common stock for payment of Series E preferred dividends, shares									379
Issuance of common stock for payment of Series E preferred dividends, amount	61,000	0	0	0	0	0	0	0	$ 0	61,000	0	0
Issuance of common stock for payment of Series F preferred dividends, shares									233
Issuance of common stock for payment of Series F preferred dividends, amount	53,000	0	0	0	0	0	0	0	$ 0	53,000	0	0
Issuance of common stock for payment of Series F-2 preferred dividends, shares									121
Issuance of common stock for payment of Series F-2 preferred dividends, amount	29,000	0	0	0	0	0	0	0	$ 0	29,000	0	0
Issuance of common stock for payment of interest, shares									418
Issuance of common stock for payment of interest, amount	119,000	0	0	0	0	0	0	0	$ 0	119,000	0	0
Conversion of Series E preferred stock to common stock, shares									20
Conversion of Series E preferred stock to common stock, amount	0	0	0	0	0	(5,000)	0	0	$ 0	5,000	0	0
Conversion of Series F preferred stock to common stock, shares									200
Conversion of Series F preferred stock to common stock, amount	0	0	0	0	0	0	(42,000)	0	$ 0	42,000	0	0
Conversion of Series F-2 preferred stock to common stock, shares									60
Conversion of Series F-2 preferred stock to common stock, amount	0	0	0	0	0	0	0	(14,000)	$ 0	14,000	0	0
Stock-based compensation	1,806,000	0	0	0	0	0	0	0	0	1,806,000	0	0
Accrued preferred dividends	(172,000)	0	0	0	0	0	0	0	0	(1,000)	(171,000)	0
Net loss	(3,489,000)	0	0	0	0	0	0	0	$ 0	0	(3,489,000)	0
Settlement of previously accrued professional fees through common stock issuance, shares									800
Settlement of previously accrued professional fees through common stock issuance, amount	168,000	0	0	0	0	0	0	0	$ 1,000	167,000	0	0
Impact of warrant exchanges	0	0	$ 0	$ 0	$ 0	$ 0	$ 0	0	$ 0	99,000	(99,000)	0
Balance, shares at Dec. 31, 2023			1	2	1	1	1		54,106
Balance, amount at Dec. 31, 2023	$ (3,806,000)	$ 105,000	$ 170,000	$ 439,000	$ 159,000	$ 834,000	$ 838,000	$ 475,000	$ 3,441,000	$ 140,983,000	$ (151,118,000)	$ (132,000)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,489)	$ (4,341)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	2	23
Inventory reserve	0	81
Depreciation	9	4
Amortization of debt issuance costs and discounts	130	143
Stock-based compensation	1,806	1,381
Change in fair value of derivative liability	(5)	(27)
Amortization of lease right-of-use-asset	76	68
Loss on extinguishment of debt	0	655
Gain from forgiveness of debt	(196)	(186)
Other non-cash expenses	26	172
Change in operating assets and liabilities:
Accounts receivable	(3)	16
Inventory	(84)	(58)
Other current assets	103	363
Accounts payable and accrued liabilities	43	122
Lease liabilities	(79)	(67)
Deferred revenue	(85)	172
NET CASH USED IN OPERATING ACTIVITIES	(1,746)	(1,479)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	0	(31)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from warrant exercises	436	532
Payments made on notes payable	(412)	(540)
Proceeds from issuance of common stock, net of costs	0	1,392
Proceeds from issuance of warrants, net of costs	0	1,796
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	24	3,180
NET CHANGE IN CASH	(1,722)	1,670
Cash at beginning of period	2,313	643
CASH AT END OF PERIOD	591	2,313
SUPPLEMENTAL DISCLOSURE FOR OPERATING ACTIVITIES:
Cash paid for interest	107	149
SUPPLEMENTAL DISCLOSURE FOR NON-CASH INVESTING AND FINANCING ACTIVITIES:
Dividends on preferred stock	171	631
Deemed dividends for warrant exchanges	99	0
Settlement of interest through common stock issuance	119	151
Settlement of dividends through common stock issuance	173	730
Settlement of previously accrued professional fees through common stock issuance	168	0
Conversion of Series C-2 preferred shares into common stock	0	92
Conversion of Series D preferred shares into common stock	0	118
Conversion of Series E preferred shares into common stock	5	800
Conversion of Series F preferred shares into common stock	42	308
Conversion of Series F-2 preferred shares into common stock	14	2,473
Directors and Officers insurance obtained with financing	$ 129	$ 124

ORGANIZATION BACKGROUND AND BAS

ORGANIZATION BACKGROUND AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2023
ORGANIZATION BACKGROUND AND BASIS OF PRESENTATION
ORGANIZATION, BACKGROUND, AND BASIS OF PRESENTATION	1. ORGANIZATION, BACKGROUND, AND BASIS OF PRESENTATION Guided Therapeutics, Inc. (formerly SpectRx, Inc.), together with its wholly owned subsidiary, InterScan, Inc. (formerly Guided Therapeutics, Inc.), collectively referred to herein as the “Company”, is a medical technology company focused on developing innovative medical devices that have the potential to improve healthcare. The Company’s primary focus is the continued commercialization of its LuViva non-invasive cervical cancer detection device and extension of its cancer detection technology into other cancers, including esophageal. The Company’s technology, including products in research and development, primarily relates to biophotonics technology for the non-invasive detection of cancers. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, or U.S. GAAP. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the Company as of December 31, 2023 and 2022, and the consolidated results of operations and cash flows for the years ended December 31, 2023 and 2022 have been included. The Company’s prospects must be considered in light of the substantial risks, expenses and difficulties encountered by entrants into the medical device industry. This industry is characterized by an increasing number of participants, intense competition and a high failure rate. The Company has experienced net losses since its inception and, as of December 31, 2023, it had an accumulated deficit of approximately $151.1 million. To date, the Company has engaged primarily in research and development efforts and the early stages of marketing its products. The Company may not be successful in growing sales for its products. Moreover, required regulatory clearances or approvals may not be obtained in a timely manner, or at all. The Company’s products may not ever gain market acceptance and the Company may not ever generate significant revenues or achieve profitability. The development and commercialization of the Company’s products requires substantial development, regulatory, sales and marketing, manufacturing and other expenditures. The Company expects operating losses to continue for the foreseeable future as it continues to expend substantial resources to complete development of its products, obtain regulatory clearances or approvals, build its marketing, sales, manufacturing and finance capabilities, and conduct further research and development. The Company is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment. The Company’s principal decision maker is the Chief Executive Officer and acting Chief Financial Officer. Management believes that its business operates as one reportable segment because: a) the Company measures profit and loss as a whole; b) the principal decision makers do not review information based on any operating segment; c) the Company does not maintain discrete financial information on any specific segment; d) the Company has not chosen to organize its business around different products and services, and e) the Company has not chosen to organize its business around geographic areas. Going Concern The Company’s consolidated financial statements have been prepared and presented on a basis assuming it will continue as a going concern. The factors below raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary from the outcome of this uncertainty. At December 31, 2023, the Company had a negative working capital of approximately $3.4 million, accumulated deficit of $151.1 million, and incurred a net loss including preferred and deemed dividends of $3.8 million for the year then ended. Stockholders’ deficit totaled approximately $3.8 million at December 31, 2023, primarily due to recurring net losses from operations. During the year ended December 31, 2023, the Company received $436 thousand of proceeds from warrant exercises. The Company will need to continue to raise capital in order to provide funding for its operations and FDA/NMPA approval process. If sufficient capital cannot be raised, the Company will continue its plans of curtailing operations by reducing discretionary spending and staffing levels and attempting to operate by only pursuing activities for which it has external financial support. However, there can be no assurance that such external financial support will be sufficient to maintain even limited operations or that the Company will be able to raise additional funds on acceptable terms, or at all. In such a case, the Company might be required to enter into unfavorable agreements or, if that is not possible, be unable to continue operations, and to the extent practicable, liquidate and/or file for bankruptcy protection.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	2. SIGNIFICANT ACCOUNTING POLICIES Use of Estimates Recent Accounting Standard (“ASU”) to Be Adopted in a Future Period Improvements to Income Tax Disclosures (Topic 740) Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be a cash equivalent. Accounts Receivable Concentrations of Credit Risk Inventory Valuation All inventories are stated at lower of cost or net realizable value, with cost determined substantially on a “first-in, first-out” basis. Selling, general, and administrative expenses are not inventoried, but are charged to expense when incurred. As of December 31, 2023 and 2022, our inventories were as follows: (in thousands) December 31, December 31, 2023 2022 Raw materials $ 1,360 $ 1,260 Work-in-progress 46 68 Finished goods 44 38 Inventory reserve (818 ) (818 ) Total inventory $ 632 $ 548 The company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to seven years. Leasehold improvements are amortized at the shorter of the useful life of the asset or the remaining lease term. Depreciation and amortization expense are included in general and administrative expense on the statement of operations. Expenditures for repairs and maintenance are expensed as incurred. Property and equipment are summarized as follows at December 31, 2023 and 2022: (in thousands) December 31, December 31, 2023 2022 Equipment $ 951 $ 1,083 Software 634 656 Furniture and fixtures 17 41 Leasehold improvements 12 12 Subtotal 1,614 1,792 Less accumulated depreciation (1,582 ) (1,750 ) Property, equipment and leasehold improvements, net $ 32 $ 42 During the year ended December 31, 2023, we disposed of approximately $177,685 of fixed assets that were fully depreciated, resulting in no gain or loss on disposal recognized during the year then ended. Depreciation expense related to property and equipment for the years ended December 31, 2023 and 2022 was not material. Debt Issuance Costs Debt issuance costs are capitalized and amortized over the term of the associated debt. Debt issuance costs are presented in the balance sheet as a direct deduction from the carrying amount of the debt liability consistent with the debt discount. Patent Costs (Principally Legal Fees) Costs incurred in filing, prosecuting, and maintaining patents are recurring, and expensed as incurred. Maintaining patents are expensed as incurred as the Company has not yet received U.S. FDA approval and recovery of these costs is uncertain. Such costs aggregated to approximately $30,500 and $5,400 during the years ended December 31, 2023 and 2022, respectively. Leases A lease provides the lessee the right to control the use of an identified asset for a period of time in exchange for consideration. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and operating lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The Company determines if an arrangement is a lease at inception. Right-of-use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Where an operating lease contains extension options that the Company is reasonably certain to exercise, the extension period is included in the calculation of the right-of-use assets and lease liabilities. The discount rate used to determine the commencement date present value of lease payments is the interest rate implicit in the lease, or when that is not readily determinable, the Company utilizes its secured borrowing rate. Right-of-use assets include any lease payments required to be made prior to commencement and exclude lease incentives. Both right-of-use assets and lease liabilities exclude variable payments not based on an index or rate, which are treated as period costs. The Company’s lease agreements do not contain significant residual value guarantees, restrictions or covenants. See Note 7, “ Commitments and Contingencies”. Accrued Liabilities Accrued liabilities as of December 31, 2023 and 2022 are summarized as follows: (in thousands) December 31, 2023 December 31, 2022 Compensation $ 401 $ 444 Professional fees 216 285 Interest 90 189 Vacation 27 41 Preferred dividends 228 231 Stock subscription payable - 36 Other accrued expenses 8 21 Total $ 970 $ 1,247 Stock Subscription Payable Cash received from investors for common stock shares that have not yet been issued is recorded as a liability, which is presented within Accrued Liabilities on the consolidated balance sheet. Revenue Recognition ASC 606, Revenue from Contracts with Customers, establishes a single and comprehensive framework which sets out how much revenue is to be recognized, and when. The core principle is that a vendor should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the vendor expects to be entitled in exchange for those goods or services. Revenue will now be recognized by a vendor when control over the goods or services is transferred to the customer. In contrast, revenue-based revenue recognition around an analysis of the transfer of risks and rewards; this now forms one of a number of criteria that are assessed in determining whether control has been transferred. The application of the core principle in ASC 606 is carried out in five steps: · Step 1 – Identify the contract with a customer: a contract is defined as an agreement (including oral and implied), between two or more parties, that creates enforceable rights and obligations and sets out the criteria for each of those rights and obligations. The contract needs to have commercial substance and it is probable that the entity will collect the consideration to which it will be entitled. · Step 2 – Identify the performance obligations in the contract: a performance obligation in a contract is a promise (including implicit) to transfer a good or service to the customer. Each performance obligation should be capable of being distinct and is separately identifiable in the contract. · Step 3 – Determine the transaction price: transaction price is the amount of consideration that the entity can be entitled to, in exchange for transferring the promised goods and services to a customer, excluding amounts collected on behalf of third parties. · Step 4 – Allocate the transaction price to the performance obligations in the contract: for a contract that has more than one performance obligation, the entity will allocate the transaction price to each performance obligation separately, in exchange for satisfying each performance obligation. The acceptable methods of allocating the transaction price include adjusted market assessment approach, expected cost plus a margin approach, and the residual approach in limited circumstances. Discounts given should be allocated proportionately to all performance obligations unless certain criteria are met and reallocation of changes in standalone selling prices after inception is not permitted. · Step 5 – Recognize revenue as and when the entity satisfies a performance obligation: the entity should recognize revenue at a point in time, except if it meets any of the three criteria, which will require recognition of revenue over time: the entity’s performance creates or enhances an asset controlled by the customer, the customer simultaneously receives and consumes the benefit of the entity’s performance as the entity performs, and the entity does not create an asset that has an alternative use to the entity and the entity has the right to be paid for performance to date. The Company’s revenues do not require significant estimates or judgments and are recognized when control of the promised goods or services is transferred to the Company’s customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company does not offer returns, discounts, loyalty programs or other sales incentive programs that are material to revenue recognition. The Company is not party to contracts that include multiple performance obligations or material variable consideration. Contract Balances The Company defers payments received as revenue until earned based on the related contracts and applying ASC 606 as required. Deferred revenue totaled $424,225, $509,101 and $337,315 as of December 31, 2023, 2022 and 2021, respectively. Significant Customers Research and Development Research and development expenses consist of expenditures for research conducted by the Company and payments made under contracts with consultants or other outside parties and costs associated with internal and contracted clinical trials. All research and development costs are expensed as incurred. Income Taxes The provision for income taxes is determined in accordance with ASC 740, “ Income Taxes The Company has filed its 2022 federal and state corporate tax returns. Although the Company has been experiencing recurring losses, it is obligated to file tax returns for compliance with IRS regulations and that of applicable state jurisdictions. At December 31, 2023, the Company had approximately $66.4 million of net operating losses carryforward available. This net operating loss will be eligible to be carried forward for tax purposes at federal and applicable states level. A full valuation allowance has been recorded related the deferred tax assets generated from the net operating losses. The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50.0% likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax related interest and penalties as interest expense and selling, general and administrative expense, respectively, on the consolidated statements of operations. Warrants The Company has issued warrants, which allow the warrant holder to purchase one share of stock at a specified price for a specified period of time. The Company records equity instruments including warrants based on the fair value at the date of issue. The fair value of warrants classified as equity instruments at the date of issuance is estimated using the Black-Scholes or binomial option pricing models. Stock Based Compensation The Company accounts for its stock-based awards in accordance with ASC Subtopic 718, “ Compensation – Stock Compensation The Black-Scholes option pricing model requires the input of certain assumptions that require the Company’s judgment, including the expected term and the expected stock price volatility of the underlying stock. The assumptions used in calculating the fair value of stock-based compensation represent management’s best estimates, but these estimates involve inherent uncertainties and the application of judgment. As a result, if factors change resulting in the use of different assumptions, stock-based compensation expense could be materially different in the future. Derivatives The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
FAIR VALUE OF FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL INSTRUMENTS	3. FAIR VALUE OF FINANCIAL INSTRUMENTS The guidance for fair value measurements, ASC 820, Fair Value Measurements and Disclosures, establishes the authoritative definition of fair value, sets out a framework for measuring fair value, and outlines the required disclosures regarding fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Company uses a three-tier fair value hierarchy based upon observable and non-observable inputs as follow: · Level 1–Quoted market prices in active markets for identical assets and liabilities; · Level 2–Inputs, other than level 1 inputs, either directly or indirectly observable; and · Level 3–Unobservable inputs developed using internal estimates and assumptions (there is little or no market date) which reflect those that market participants would use. The Company records its derivative activities at fair value. There were no derivative liabilities recorded as of December 31, 2023. As of December 31, 2022, we had one derivative liability associated with the bifurcated conversion option of a loan due to Auctus Funds, LLC (“Auctus”) in the amount of $326,016. There was no movement of instruments between fair value hierarchy tiers during the years ended December 31, 2023 or 2022. The following tables present the fair value of those liabilities measured on a recurring basis as of December 31, 2022: Fair Value at December 31, 2022 (in thousands) Level 1 Level 2 Level 3 Total Derivative liability/bifurcated conversion option in connection with Auctus $326,016 loan on December 17, 2019 - - (5 ) (5 ) Total long-term liabilities at fair value $ - $ - $ (5 ) $ (5 ) The following is a summary of changes to Level 3 instruments during the year ended December 31, 2023: (in thousands) Balance at December 31, 2022 $ (5 ) Change in fair value during the period 5 Balance at December 31, 2023 $ -

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2023
STOCKHOLDERS' DEFICIT:
STOCKHOLDERS' DEFICIT	4. STOCKHOLDERS’ DEFICIT Sales of Securities – 2022 During the year ended December 31, 2022, the Company entered into certain Securities Purchase Agreements (the “Agreement”) with certain accredited investors (the “Investors”), including Richard Blumberg, Michael James and John Imhoff, each a member of the Company’s Board of Directors, pursuant to which the Company issued 6,711,540 shares of its common stock, four year warrants to purchase an aggregate of 6,711,540 shares of Common Stock at $0.50 per share and 6,711,540 shares of Common Stock at $0.65 per share (the “Warrants”) for an aggregate purchase price of $3,355,270 (the “Transaction”). After payment of all fees and expenses relating to the transaction, the Company received net proceeds of approximately $3.2 million. The primary use of proceeds was to fund the completion and filing of clinical study data needed for FDA approval of the Company’s LuViva Advanced Cervical Scan. The proceeds were also used to support international distribution partners to grow sales and for general and administrative expenses. Common Stock The Company has authorized 500,000,000 shares of common stock with $0.001 par value. As of December 31, 2023 and 2022, 54,105,101 and 48,595,715 common shares were issued and outstanding, respectively. During the years ended December 31, 2023 and 2022 the Company issued 5,509,386 and 34,922,132 shares of common stock, respectively, as summarized in the following tables: Number of Shares Issuances of common stock to investors 6,711,540 Issuances of common stock for warrants exercised 5,127,923 Issuances of common stock to Auctus for Exchange Agreement 3,900,000 Issuances of common stock for payment of Series D Preferred dividends 81,973 Issuances of common stock for payment of Series E Preferred dividends 179,858 Issuances of common stock for payment of Series F Preferred dividends 163,214 Issuances of common stock for payment of Series F-2 Preferred dividends 114,304 Issuances of common stock for payment of interest 241,914 Issuances of common stock for Series F one-time 15% dividend 255,401 Issuances of common stock for Series F-2 one-time 15% dividend 368,505 Conversion of Series C-2 Preferred stock to common stock 1,124,500 Conversion of Series D Preferred stock to common stock 975,000 Conversion of Series E Preferred stock to common stock 3,390,000 Conversion of Series F Preferred stock to common stock 1,480,000 Conversion of Series F-2 Preferred stock to common stock 10,808,000 Total common stock issued during the year ended December 31, 2022 34,922,132 Common stock warrants exercised 3,128,274 Issuance of common stock for payment of Series D preferred dividends 151,347 Issuance of common stock for payment of Series E preferred dividends 378,294 Issuance of common stock for payment of Series F preferred dividends 233,308 Issuance of common stock for payment of Series F-2 preferred dividends 120,284 Issuance of common stock for payment of interest 417,879 Issuance of common stock to consultants 800,000 Conversion of Series E preferred stock to common stock 20,000 Conversion of Series F preferred stock to common stock 200,000 Conversion of Series F-2 preferred stock to common stock 60,000 Total common stock issued during the year ended December 31, 2023 5,509,386 Summary table of common stock transactions: Shares outstanding at December 31, 2021 13,673,583 Common shares issued during the year ended December 31, 2022 34,922,132 Shares outstanding at December 31, 2022 48,595,715 Common shares issued during the year ended December 31, 2023 5,509,386 Shares outstanding at December 31, 2023 54,105,101 Preferred Stock The Company has authorized 5,000,000 shares of preferred stock with a $0.001 par value. The board of directors has the authority to issue these shares and to set dividends, voting and conversion rights, redemption provisions, liquidation preferences, and other rights and restrictions. Series C Convertible Preferred Stock The board designated 9,000 shares of preferred stock as Series C Convertible Preferred Stock, (the “Series C Preferred Stock”). Pursuant to the Series C certificate of designations, shares of Series C Preferred Stock are convertible into common stock by their holder at any time and may be mandatorily convertible upon the achievement of specified average trading prices for the Company’s common stock. At December 31, 2023 and December 31, 2022, there were 286 shares outstanding with a conversion price of $0.50 per share, such that each share of Series C Preferred Stock would convert into approximately 2,000 shares of the Company’s common stock; for a total of 572,000 shares, subject to customary adjustments, including for any accrued but unpaid dividends and pursuant to certain anti-dilution provisions, as set forth in the Series C certificate of designations. The conversion price will automatically adjust downward to 80% of the then-current market price of the Company’s common stock 15 trading days after any reverse stock split of the Company’s common stock, and 5 trading days after any conversions of the Company’s outstanding convertible debt. Holders of the Series C Preferred Stock are entitled to quarterly cumulative dividends at an annual rate of 12.0% until 42 months after the original issuance date (the “Dividend End Date”), payable in cash or, subject to certain conditions, the Company’s common stock. Unpaid accrued dividends were $120,120 as of December 31, 2023 and 2022. Upon conversion of the Series C Preferred Stock prior to the Dividend End Date, the Company will also pay to the converting holder a “make-whole payment” equal to the number of unpaid dividends through the Dividend End Date on the converted shares. At December 31, 2023 and 2022, the “make-whole payment” for a converted share of Series C Preferred Stock would convert to 200 shares of the Company’s common stock. The Series C Preferred Stock generally has no voting rights except as required by Delaware law. Upon the Company’s liquidation or sale to or merger with another corporation, each share will be entitled to a liquidation preference of $1,000, plus any accrued but unpaid dividends. Series C1 Convertible Preferred Stock The board designated 20,250 shares of preferred stock as Series C1 Preferred Stock, of which 1,049.25 shares were issued and outstanding at December 31, 2023 and 2022. At December 31, 2023 and 2022, there were 1,049.25 shares outstanding with a conversion price of $0.50 per share, such that each share of Series C1 Preferred Stock would convert into approximately 2,000 shares of the Company’s common stock, for a total of 2,098,500 common shares. The Series C1 Preferred Stock has terms that are substantially the same as the Series C Preferred Stock, except that the Series C1 Preferred Stock does not pay dividends (unless and to the extent declared on the common stock) or at-the-market “make-whole payments” and, while it has the same anti-dilution protections afforded the Series C preferred stock, it does not automatically reset in connection with a reverse stock split or conversion of our outstanding convertible debt. Series C2 Convertible Preferred Stock On August 31, 2018, the Company entered into agreements with certain holders of the Company’s Series C1 Convertible Preferred Stock, including the chairman of the Company’s board of directors, the former Chief Operating Officer (now the Chief Executive Officer) and a director of the Company pursuant to which those holders separately agreed to exchange each share of the Series C1 Preferred Stock held for one (1) share of the Company’s newly created Series C2 Convertible Preferred Stock. In total, for 3,262.25 shares of Series C1 Convertible Preferred Stock to be surrendered, the Company issued 3,262.25 shares of Series C2 Convertible Preferred Stock. At December 31, 2023 and 2022, there were 2,700 shares outstanding, each with a conversion price of $0.50 per share, such that each share of Series C preferred stock would convert into approximately 2,000 shares of the Company’s common stock; for a total of 5,400,000 common shares. The terms of the Series C2 Convertible Preferred Stock are substantially the same as the Series C1 shares, except that (i) shares of Series C1 Convertible Preferred Stock were not convertible into the Company’s common stock by their holder for a period of 180 days following the date of the filing of the Certificate of Designation (the “Lock-Up Period”); (ii) the Series C2 Convertible Preferred Stock has the right to vote as a single class with the Company’s common stock on an as-converted basis, notwithstanding the Lock-Up Period; and (iii) the Series C2 Convertible Preferred Stock will automatically convert into that number of securities sold in the next Qualified Financing (as defined in the Exchange Agreement) determined by dividing the stated value ($1,000 per share) of such share of Series C2 Preferred Stock by the purchase price of the securities sold in the Qualified Financing. During the year ended December 31, 2022, the Company issued 1,124,500 common stock shares for the conversion of 562.25 shares of Series C2 Preferred stock. As of December 31, 2023 and 2022, 2,700 shares of Series C2 Convertible Preferred stock remained outstanding with a conversion price of $0.50 per share, such that each share of Series C2 Convertible Preferred Stock would convert into approximately 2,000 shares of the Company’s common stock, for a total of 5,400,000 common shares. Series D Convertible Preferred Stock The board designated 6,000 shares of preferred stock as Series D Preferred Stock, 438 of which remained outstanding as of December 31, 2023 and 2022. On January 8, 2021, the Company entered into a Stock Purchase Agreement with certain accredited investors (“the Series D Investors”) pursuant to all obligations under the Series D Certificate of Designation. The Series D Investors included the Chief Executive Officer, Chief Operating Officer and a director of the Company. In total, for $763,000 the Company issued 763 shares of Series D Preferred Stock, 1,526,000 shares of common stock, 1,526,000 common stock warrants exercisable at $0.25, and 1,526,000 common stock warrants, exercisable at $0.75. Each Series D Preferred Stock is convertible into 3,000 shares of common stock. The Series D Preferred Stock have cumulative dividends at the rate per share of 10% per annum. Each share of Series D Preferred Stock has a par value of $0.001 per share and a stated value equal to $750. Each share of Series D Preferred is convertible, at any time for a period of 5 years after issuance, into that number of shares of Common Stock, determined by dividing the Stated Value by $0.25, subject to certain adjustments set forth in the Series D Certificate of Designation (the “Series D Conversion Price”). The conversion of Series D Preferred is subject to a 4.99% beneficial ownership limitation, which may be increased to 9.99% at the election of the holder of the Series D Preferred. If the average of the VWAPs (as defined in the Series D Certificate of Designation) for any consecutive 5 trading day period (“Measurement Period”) exceeds 200% of the then Series D Conversion Price and the average daily trading volume of the Common Stock on the primary trading market exceeds 1,000 shares per trading day during the Measurement Period (subject to adjustments), the Company may redeem the then outstanding Series D Preferred, for cash in an amount equal to aggregate stated value then outstanding plus accrued but unpaid dividends. During the year ended December 31, 2023, the Company issued 151,347 shares of common stock for payment of Series D Preferred Stock dividends. During the year ended December 31, 2022, the Company entered into various agreements with Series D Preferred shareholders, pursuant to which each holder separately agreed to exchange their Series D Preferred shares into the Company’s common shares (in accordance with their existing Series D Preferred Share Agreements). In addition, the holders agreed to exchange 650,000 common stock warrants with a strike price of $0.25 for 650,000 warrants with a strike price of $0.20, which were required to be immediately exercised. The Company received $130,000 from the holders for exercises of the aforementioned warrants. During the year ended December 31, 2022, the Company issued (1) 975,000 common stock shares for the conversion of 325 shares of Series D Preferred Stock, and (2) 81,973 shares of common stock for the payment of accrued Series D Preferred Stock dividends. As of December 31, 2023 and 2022, the Company had accrued dividends for Series D preferred shares of $8,360 and $8,213, respectively. Series E Convertible Preferred Stock The board designated 5,000 shares of preferred stock as Series E Preferred Stock, 883 and 888 of which remained outstanding as of December 31, 2023 and 2022, respectively. Each share of Series E Preferred is convertible, at any time for a period of 5 years after issuance, into that number of shares of Common Stock, determined by dividing the Stated Value by $0.25, subject to certain adjustments set forth in the Series E Certificate of Designation (the “Series E Conversion Price”). The conversion of Series E Preferred is subject to a 4.99% beneficial ownership limitation, which may be increased to 9.99% at the election of the holder of the Series E Preferred. If the average of the VWAPs (as defined in the Series E Certificate of Designation) for any consecutive 5 trading day period (“Measurement Period”) exceeds 200% of the then Series E Conversion Price and the average daily trading volume of the Common Stock on the primary trading market exceeds 1,000 shares per trading day during the Measurement Period (subject to adjustments), the Company may redeem the then outstanding Series E Preferred, for cash in an amount equal to aggregate Stated Value then outstanding plus accrued but unpaid dividends. Each share of Series E Preferred Stock has a par value of $0.001 per share and a stated value equal to $1,000, subject to the increase set forth in its Certificate of Designation. Each holder of Series E Preferred Stock is entitled to receive cumulative dividends of 8% per annum, payable annually in cash or, at the option of the Company, shares of common stock. During the year ended December 31, 2023, the Company issued (1) 20,000 shares of common stock for the conversion of 5 shares of Series E Convertible Preferred Stock, and (2) 378,294 shares of common stock for payment of Series E Preferred Stock dividends. During the year ended December 31, 2022, the Company issued (1) 3,390,000 common stock shares for the conversion of 847.5 shares of Series E Convertible Preferred Stock, and (2) 179,858 common stock shares for the payment of Series E Preferred Stock dividends. As of December 31, 2023 and 2022, the Company had accrued dividends of $30,272 and $30,414 for the Series E Preferred Stock, respectively. Series F Convertible Preferred Stock The board designated 1,500 shares of preferred stock as Series F Preferred Stock, 1,006 and 1,056 of which were issued and outstanding as of December 31, 2023 and 2022, respectively. During 2021, the Company entered into a Stock Purchase Agreement with certain accredited investors. In total, for $1,436,000 the Company issued 1,436 shares of Series F Convertible Preferred Stock. Each Series F Preferred share is convertible into 4,000 shares of common stock. The Series F Convertible Preferred Stock is entitled to cumulative dividends at the rate per share of 6% per annum. The stated value on the Series F Convertible Preferred Stock is $1,000. Each share of Series F Preferred Stock is convertible, at any time for a period of 5 years after issuance, into that number of shares of Common Stock, determined by dividing the Stated Value by $0.25, subject to certain adjustments set forth in the Series F Certificate of Designation (the “Series F Conversion Price”). The conversion of Series F Preferred Stock is subject to a 4.99% beneficial ownership limitation, which may be increased to 9.99% at the election of the holder. If the average of the VWAPs (as defined in the Series F Certificate of Designation) for any consecutive 5 trading day period (“Measurement Period”) exceeds 200% of the then Series F Conversion Price and the average daily trading volume of the Common Stock on the primary trading market exceeds 1,000 shares per trading day during the Measurement Period (subject to adjustments), the Company may redeem the then outstanding Series F Preferred, for cash in an amount equal to aggregate stated value then outstanding plus accrued but unpaid dividends. During the year ended December 31, 2023, the Company issued 200,000 shares of common stock for the conversion of 50 shares of Series F Convertible Preferred Stock and 233,308 shares of common stock for payment of annual Series F Convertible Preferred Stock dividends. During the year ended December 31, 2022, the Company issued 1,480,000 shares of common stock for the conversion of 370 shares of Series F Preferred stock and 163,214 shares of common stock for the payment of annual Series F Preferred Stock dividends. During the year ended December 31, 2022, the Company also issued 255,401 shares of common stock for the payment of a one-time, non-recurring 15% dividend to the Series F Preferred shareholders (as required by the Series F Certificate of Designation, in the event the Company did not uplist to the NASDAQ stock exchange or file its clinical data intended for FDA approval of LuViva by December 31, 2021). As of December 31, 2023 and 2022, the Company had accrued dividends of $46,108 and $48,400 for the Series F Convertible Preferred Stock, respectively. Series F-2 Convertible Preferred Stock The Company was oversubscribed for its Series F Preferred Stock, resulting in the requirement to file an additional Certificate of Designation for Series F-2 Preferred Stock with substantially the same terms as the Series F Preferred Stock. The Board designated 3,500 shares of preferred stock as Series F-2 Preferred Stock, 520 and 535 of which were issued and outstanding as of December 31, 2023 and 2022, respectively. During 2021, the Company entered into a Stock Purchase Agreement with certain accredited investors. In total, for $678,000 the Company issued 678 shares of Series F-2 Preferred Stock. In addition, the Company exchanged outstanding debt of $2,559,000 for 2,559 shares of Series F-2 Preferred Stock. Each Series F-2 Preferred share is convertible into 4,000 shares of common stock. The Series F-2 Preferred Stock will have cumulative dividends at the rate per share of 6% per annum. The stated value on the Series F-2 Preferred Stock is $1,000. Each share of Series F-2 Preferred Stock is convertible, at any time for a period of 5 years after issuance, into that number of shares of Common Stock, determined by dividing the Stated Value by $0.25, subject to certain adjustments set forth in the Series F-2 Certificate of Designation (the “Series F-2 Conversion Price”). The conversion of Series F-2 Preferred is subject to a 4.99% beneficial ownership limitation, which may be increased to 9.99% at the election of the holder. If the average of the VWAPs (as defined in the Series F-2 Certificate of Designation) for any consecutive 5 trading day period (“Measurement Period”) exceeds 200% of the then Series F-2 Conversion Price and the average daily trading volume of the Common Stock on the primary trading market exceeds 1,000 shares per trading day during the Measurement Period (subject to adjustments), the Company may redeem the then outstanding Series F-2 Preferred Stock, for cash in an amount equal to aggregate Stated Value then outstanding plus accrued but unpaid dividends. During the year ended December 31, 2023, the Company issued 60,000 shares of common stock for the conversion of 15 shares of Series F-2 Preferred Stock and 120,284 shares of common stock for payment of annual Series F-2 Preferred Stock dividends. During the year ended December 31, 2022, the Company issued 10,808,000 shares of common stock for the conversion of 2,702 shares of Series F-2 Preferred stock and 114,304 shares of common stock for the payment of annual Series F-2 Preferred Stock dividends. During the year ended December 31, 2022, the Company also issued 368,505 shares of common stock for the payment of a one-time, non-recurring 15% dividend to the Series F-2 Preferred shareholders (as required by the Series F-2 Certificate of Designation, in the event the Company did not uplist to the NASDAQ stock exchange or file its clinical data intended for FDA approval of LuViva by December 31, 2021). As of December 31, 2023 and 2022, the Company had accrued dividends of $23,579 and $24,267 for the Series F-2 Convertible Preferred Stock, respectively. Series G Convertible Preferred Stock During January 2021, the board designated 1,000 shares of preferred stock as Series G Convertible Preferred Stock, none of which remained outstanding as of December 31, 2023 and 2022. The Series G Convertible Preferred Stock had a mandatory redemption feature and was fully redeemed prior to January 1, 2022. Warrants The following table summarizes transactions involving the Company’s outstanding warrants to purchase common stock for the years ended December 31, 2023 and 2022: Warrants (Underlying Shares) Weighted-Average Exercise Price Per Share Outstanding, December 31, 2021 27,669,634 $ 0.29 Warrants issued 24,223,080 $ 0.54 Warrants cancelled/expired (4,450,866 ) $ 0.54 Warrants exchanged (8,775,000 ) $ 0.19 Warrants exercised (3,079,868 ) $ 0.17 Outstanding, December 31, 2022 35,586,980 $ 0.46 Warrants issued 8,782,730 $ 0.22 Warrants cancelled/expired (9,545,200 ) $ 0.30 Warrants exchanged (3,257,200 ) $ 0.25 Warrants exercised (2,982,730 ) $ 0.15 Outstanding, December 31, 2023 28,584,580 $ 0.50 Warrant Transactions – 2023 On May 14, 2023, the Compensation Committee of the Company’s Board of Directors approved the issuance of 4,000,000 common stock warrants to Mark Faupel, upon his appointment to the Company’s Board as President and Chief Executive Officer on March 10, 2023. The warrants, which have a strike price of $0.25, are fully vested and will expire on May 13, 2028. During the year ended December 31, 2023, the Company recorded approximately $679,959 of stock-based compensation expense attributed to the warrants. On May 14, 2023, the Compensation Committee of the Company’s Board of Directors also approved the issuance of 4,000,000 common stock warrants to Mark Faupel, 2,500,000 of which will be vested upon receipt by the Corporation of an Approval Letter from the U.S. Food and Drug Administration for the LuViva Advanced Cervical Scan and 1,500,000 of which will be vested upon receipt by the Corporation of an Approval Letter or equivalent from the Chinese National Medical Products Administration for the LuViva Advanced Cervical Scan. The warrants, which have a strike price of $0.40, will expire five years after they are exercisable with a maximum term of 10 years from issuance. As of December 31, 2023, the Company has concluded it is not probable that the performance conditions related to the warrants will be achieved, and as a result no compensation expense related to the warrants has been recorded. During the year ended December 31, 2023, the Company issued 1,800,000 warrants to Richard Blumberg, a related party, pursuant to a consulting agreement. See Note 7, “Commitments and Contingencies” During the year ended December 31, 2023, the Company entered into various agreements with holders of the Company’s $0.25 strike price warrants (including Richard Blumberg, a related party), pursuant to which each holder separately agreed to exchange 1,025,000 common stock warrants with a strike price of $0.25 for 973,750 common stock warrants with a strike price of $0.20. During the year ended December 31, 2023, the Company received approximately $194,750 from the holders for the exercise of the 973,750 warrants. The Company measured the effect of the exchange as the excess of fair value of the exchanged instruments over the fair value of the original instruments and recorded a deemed dividend of approximately $65,296. During the year ended December 31, 2023, the Company entered into agreements with Richard Blumberg (a Director of the Company) and Lee Bowles who were holders of 2,232,200 common stock warrants with a strike price of $0.25. The parties agreed to exchange their warrants for 2,008,980 common stock warrants with a strike price of $0.12 and a contractual term of 5 days. During November 2023, the Company received approximately $241,078 from the holders and issued 2,008,980 common shares upon exercise of the warrants. The Company measured the effect of the exchange as the excess of fair value of the exchanged instruments over the fair value of the original instruments and recorded a deemed dividend of approximately $33,676. Management estimated the fair value of the warrants issued during the year ended December 31, 2023 utilizing the Black-Scholes Option Pricing model with the following weighted-average assumptions: Expected term 2.9 Years Volatility 241.2 % Risk-free interest rate 3.3 % Dividend yield 0.0 % Warrant Transactions – 2022 During the year ended December 31, 2022, the Company issued 13,423,080 warrants to investors (see “ Sales of Securities - 2022” During the year ended December 31, 2022, the Company exchanged 8,775,000 warrants for 7,800,000 newly issued warrants in accordance with an exchange agreement with Auctus. See Note 9, “ Auctus Convertible Debt” During the year ended December 31, 2022, the Company issued 3,000,000 warrants to consultants as consideration for performing services. The expense for such warrants will be recognized on a pro-rata basis over the term of their respective agreements. Management estimated the fair value of the warrants issued during the year ended December 31, 2022 utilizing the Black-Scholes Option Pricing model with the following weighted-average assumptions: Expected term 3.8 Years Volatility 148.4 % Risk-free interest rate 3.6 % Dividend yield 0.0 % During the year ended December 31, 2022, the Company issued 5,127,923 common shares for warrants exercised, 2,193,599 of which were for warrants exercised prior to December 31, 2021. As of December 31, 2022, the Company had received approximately $36,386 of proceeds for the exercise of 145,544 warrants, which was included in Accrued Liabilities as of December 31, 2022 pending issuance of the common shares.

STOCK OPTIONS

STOCK OPTIONS	12 Months Ended
	Dec. 31, 2023
STOCK OPTIONS
STOCK OPTIONS	5. STOCK OPTIONS The new Stock Plan (the “Plan”) allows for the issuance of incentive stock options, nonqualified stock options, and stock purchase rights. The exercise price of options was determined by the Company’s board of directors, but incentive stock options were granted at an exercise price equal to the fair market value of the Company’s common stock as of the grant date. Options historically granted have generally become exercisable over four years and expire ten years from the date of grant. The plan provides for stock options to be granted up to 10% of the outstanding common stock shares. On February 10, 2023, the Company granted 925,000 stock options to employees, executives and directors of the Company. The stock options, which have exercise prices of $0.2629, will expire on February 9, 2033. One fourth of the stock options vested immediately, while the remaining options will vest over a period of 33 months, beginning on May 10, 2023. On March 3, 2023, Dr. Gene Cartwright retired from his position as President and Chief Executive Officer of the Company and as a member of the Board. Upon his departure, Mr. Cartwright forfeited 186,364 unvested stock options. On May 2, 2023, the Company’s Board of Directors approved an extension of the expiration date of Mr. Cartwright’s vested options to June 1, 2025. Management measured the modified stock option award using the Black-Scholes option pricing model and recorded expense of $59,216 during the year ended December 31, 2023, representing the excess fair value of the modified award over the original award. On March 7, 2023, the Company granted 100,000 stock options, which have exercise prices of $0.27 and will expire on March 6, 2033, to Alan Grujic, upon appointing him to the Board of Directors. One fourth of the stock options vested immediately, while the remaining options will vest over a period of 33 months, beginning on June 7, 2023. Management estimated the fair value of the stock options granted during the year ended December 31, 2023 utilizing the Black-Scholes Option Pricing model with the following weighted-average assumptions: Expected term (years) 10 years Volatility 366.4 % Risk-free interest rate 3.8 % Dividend yield 0.0 % During the years ended December 31, 2023 and 2022, the Company recognized expense for stock options of $235,980 and $175,647, respectively. There was no stock option activity during the year ended December 31, 2022. The following table summarizes the Company’s stock option activity and related information for the years ended December 31, 2023 and 2022: Number of Shares Weighted-Average Exercise Price Per Share Weighted-Average Remaining Contractual Life Aggregate Intrinsic Value of In-the-Money Options (in thousands) Options outstanding as of December 31, 2022 1,500,000 $ 0.49 7.5 years $ - Options exercisable as of December 31, 2022 1,318,091 $ 0.49 7.5 years $ - Options outstanding as of January 1, 2023 1,500,000 0.49 7.5 years Options granted 1,025,000 $ 0.26 Options forfeited (186,364 ) $ 0.31 Options outstanding as of December 31, 2023 2,338,636 $ 0.41 6.5 years $ - Options exercisable as of December 31, 2023 1,867,614 $ 0.44 5.9 years $ - The aggregate intrinsic value is calculated as the difference between the Company’s closing stock price as of December 31, 2023 and the exercise price, multiplied by the number of options. As of December 31, 2023, there was $124,251 total unrecognized stock-based compensation expense. Such costs are expected to be recognized over a period of approximately 2.25 years. The weighted-average fair value of awards granted was $0.26 and nil during the years December 31, 2023 and 2022, respectively.

LITIGATION AND CLAIMS

LITIGATION AND CLAIMS	12 Months Ended
	Dec. 31, 2023
LITIGATION AND CLAIMS
LITIGATION AND CLAIMS	6. LITIGATION AND CLAIMS From time to time, the Company may be involved in various legal proceedings and claims arising in the ordinary course of business. Management believes that the dispositions of these matters, individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial condition. However, depending on the amount and timing of such disposition, an unfavorable resolution of some or all of these matters could materially affect the future results of operations or cash flows in a particular year. As of December 31, 2023 and 2022, there was no accrual recorded for any potential losses related to pending litigation.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES (Note 7)
COMMITMENTS AND CONTINGENCIES	7. COMMITMENTS AND CONTINGENCIES Operating Leases Our corporate offices, which also comprise our administrative, research and development, marketing and production facilities, are located on a 12,835 square foot leased property. Total operating lease cost recognized for this lease was $109,404 for the years ended December 31, 2023 and 2022. The below table presents total operating lease right-of-use assets and lease liabilities as of December 31, 2023 and 2022: (in thousands) December 31, 2023 December 31, 2022 Operating lease right-of-use assets $ 227 $ 303 Operating lease liabilities $ 246 $ 325 The table below presents the maturities of operating lease liabilities as of December 31, 2023: (in thousands) Operating Leases 2024 115 2025 118 2026 50 Total future lease payments 283 Less: discount (37 ) Total lease liabilities $ 246 The table below presents the weighted-average remaining lease term and discount rate used in the calculation of operating lease right-of-use assets and lease liabilities: Year Ended December 31, 2023 2022 Weighted average remaining lease term (years) 2.4 3.4 Weighted average discount rate 11.4 % 11.4 % Related Party Contracts On June 5, 2016, the Company entered into a license agreement with Shenghuo Medical, LLC pursuant to which the Company granted Shenghuo an exclusive license to manufacture, sell and distribute LuViva in Taiwan, Brunei Darussalam, Cambodia, Laos, Myanmar, Philippines, Singapore, Thailand, and Vietnam. Shenghuo was already the Company’s exclusive distributor in China, Macau and Hong Kong, and the license extended to manufacturing in those countries as well. Under the terms of the license agreement, once Shenghuo was capable of manufacturing LuViva in accordance with ISO 13485 for medical devices, Shenghuo would pay the Company a royalty equal to $2.00 or 20% of the distributor price (subject to a discount under certain circumstances), whichever is higher, per disposable distributed within Shenghuo’s exclusive territories. In connection with the license grant, Shenghuo was to underwrite the cost of securing approval of LuViva with Chinese Food and Drug Administration. At its option, Shenghuo also would provide up to $1.0 million in furtherance of the Company’s efforts to secure regulatory approval for LuViva from the U.S. Food and Drug Administration, in exchange for the right to receive payments equal to 2% of the Company’s future sales in the United States, up to an aggregate of $4.0 million. Pursuant to the license agreement, Shenghuo had the option to have a designee appointed to the Company’s board of directors (current director Richard Blumberg is the designee). On September 6, 2016, the Company entered into a royalty agreement with one of its directors, John Imhoff, and another stockholder, Dolores Maloof, pursuant to which the Company sold to them a royalty of future sales of single-use cervical guides for LuViva. Under the terms of the royalty agreement, and for consideration of $50,000, the Company will pay them an aggregate perpetual royalty initially equal to $0.10, and from and after October 2, 2016, equal to $0.20, for each cervical guide that the Company sells (or that is sold by a third party pursuant to a licensing arrangement with the Company). On January 22, 2020, the Company entered into a promotional agreement with a related party, which is partially owned by Mr. Blumberg, to provide investor and public relations services for a period of two years. As compensation for these services, the Company agreed to issue a total of 5,000,000 warrants, broken into four tranches of 1,250,000. The warrants have a strike price of $0.25 and are subject to vesting based upon the close of the Series D offering and a minimum share price based on the 30-day VWAP. If the minimum share price per the terms of the agreement is not achieved, the warrants will expire three years after the scheduled issuance date. The warrants were valued using the Black Scholes model on the grant date of January 22, 2020. As a result of this agreement, the Company recognized nil and $79,444 of consulting expense during the years ended December 31, 2023 and 2022, respectively. Unrecognized consulting expense to be recognized under this agreement was nil as of December 31, 2023. As of December 31, 2023, 2,500,000 of the warrants had been issued, of which 1,750,000 were issued to Mr. Blumberg and 750,000 were issued to non-related parties. During the year ended December 31, 2023, the Company entered into an agreement with Mr. Blumberg to exchange 875,000 of the outstanding warrants for 831,250 warrants with a strike price of $0.20, which were exercised during the first quarter of 2023. During the year ended December 31, 2023, the Company entered into an agreement with Mr. Blumberg to exchange 875,000 of the outstanding warrants for 787,500 warrants with a strike price of $0.12, which were exercised during the fourth quarter of 2023. On March 10, 2021, the Company entered into a consulting agreement with Richard Blumberg. As a result of the consulting agreement Mr. Blumberg provided $350,000 to the Company in exchange for the following: (1) 3,600,000 3-year warrants with exercise prices ranging from $0.30 - $0.60, and (2) 1,600,000 common stock shares. On September 30, 2021, the Company and Mr. Blumberg entered into an amended agreement, pursuant to which issuance of the warrants and common shares became predicated on the Company obtaining financing or a series of financings resulting in minimum receipts of at least $1.0 million. Upon receipt of the funds, the Company agreed to issue the common shares and warrants owed to Mr. Blumberg in four equal tranches, to be issued every six months, beginning six months after the financing transaction. On November 11, 2022, the Company and Mr. Blumberg entered into an amended agreement, upon which the exercise prices of the warrants were changed to $0.30. The Company estimated the fair value of the modified warrants using the Black-Scholes option pricing model and the following assumptions: Expected term (years) 3.0 Volatility 108.7 % Risk-free interest rate 4.3 % Dividend yield 0.0 % During the years ended December 31, 2023 and 2022, the Company issued 1.8 million and nil warrants pursuant to the agreement and recognized $740,517 and $393,893 of expense for the warrants issued to Mr. Blumberg, respectively. Total unrecognized expense for the warrants was nil as of December 31, 2023. During the years ended December 31, 2023 and 2022, the Company issued 800,000 and nil shares of common stock and recognized $104,844 and $166,667 of expense for the shares of common stock issued and due to Mr. Blumberg, respectively. As not all of the shares had been issued as of December 31, 2023, the Company estimated the total amount of expense using the closing price of the Company’s stock as of December 31, 2023. During the year ended December 31, 2021, the consulting agreement was amended to clarify that $350,000 is not intended to be debt and will not be required to be repaid in cash. The Company confirmed an obligation to provide Mr. Blumberg with 950,000 fully transferrable warrants, which will expire on January 1, 2024 and have an exercise price of $0.25. Issuance of the warrants owed to Mr. Blumberg for his services was predicated on the Company receiving funding receipts of $1,000,000, whether from a financing, series of financing, or gross sales. The amended agreement clarified that the warrants issued to Mr. Blumberg are compensation for services which involve investor relations, marketing services and assisting the Company with obtaining financing. During the year ended December 31, 2022, the Company obtained the requisite funding receipts and estimated the fair value of the warrants using the Black-Scholes option pricing model with the following assumptions: Expected term (years) 1.3 Volatility 164.6 % Risk-free interest rate 4.1 % Dividend yield 0.0 % Expense recorded for the warrants was nil and $307,457 during the years ended December 31, 2023 and 2022, respectively. The unrecognized expense to be recognized for the warrants was nil as of December 31, 2023. On August 24, 2022, the Company entered into an agreement with Ironstone Capital Corp. and Alan Grujic (the “Advisory Group”) whereby the Advisory Group agreed to perform marketing and investor relations services over a term of twelve months, commencing on the closing of a financing of at least $2.5 million. In consideration for these services, the Company issued 800,000 warrants (“first tranche warrants”) with an exercise price of $0.50 to Mr. Grujic, which were due within 10 business days of closing the financing transaction (the “Transaction”) that took place in September 2022. In the event the Company’s 20 trading day variable weighted average price (“VWAP”) exceeds $1.00 within one year of the closing of the financing, the Company would have issued 600,000 warrants (“second tranche warrants”) with an exercise price of $0.75 to Mr. Grujic. In the event the Company’s 20 trading day VWAP exceeds $1.50 within two years of the closing of the financing, the Company will issue an additional 600,000 warrants (“third tranche warrants”) to Mr. Grujic. Once issued, the warrants vest immediately and will expire two years from the date of issuance. If the Company’s U.S. clinical study is not completed and filed with the U.S. FDA or if the Chinese NMPA (formerly Chinese FDA) approval is not granted by each due date for reaching each respective pricing milestone, then the due date for reaching each milestone shall be extended by six months. Pursuant to the agreement, the Company also agreed to pay the Advisory Group $2,000 per month for 12 months, starting the month after the closing of the Transaction. Subsequently, the agreement was amended to extend the term of the agreement to September of 2024. The Company estimated the fair value of the first tranche warrants issued in September 2022 using the Black-Scholes option pricing model with the following assumptions: Expected term (years) 2.0 Volatility 173.0 % Risk-free interest rate 3.4 % Dividend yield 0.0 % The Company recognized expense of $364,800 for the first tranche warrants during the year ended December 31, 2022. Unrecognized expense related to the first tranche warrants was nil as of December 31, 2022. The Company estimated the fair value of the second tranche warrants using the Binomial Lattice model with the following assumptions: Expected term (years) 1.0 Volatility 144.4 % Risk-free interest rate 3.6 % Dividend yield 0.0 % The Company estimated the fair value of the third tranche warrants using the Binomial Lattice model with the following assumptions: Expected term (years) 2.0 Volatility 172.1 % Risk-free interest rate 3.6 % Dividend yield 0.0 % The Company recognized expense for the second and third tranches of warrants of $141,079 and $60,229 during the years ended December 31, 2023 and 2022, respectively. Unrecognized expense for the second and third tranche warrants was $41,242 as of December 31, 2023. Other Commitments On July 24, 2019, the Company agreed to grant Shandong Yaohua Medical Instrument Corporation (“SMI”) (1) exclusive manufacturing rights, excepting the disposable cervical guides for the Republic of Turkey, and the final assembly rights for Hungary, and (2) exclusive distribution and sales for LuViva in jurisdictions, subject to the terms and conditions described below. First, SMI shall complete the payment for parts, per the purchase order, for five additional LuViva devices. Second, in consideration for the $885,144 that the Company received, SMI will receive 12,147 shares of common stock. Third, SMI shall honor all existing purchase orders it has executed to date with the Company, in order to maintain jurisdiction sales and distribution rights. If SMI needs to purchase cervical guides, then it will do so at a cost including labor, plus ten percent markup. The Company will provide 200 cervical guides at no cost for the clinical trials. Fourth, the Company and SMI will make best efforts to sell devices after CFDA approval. With an initial estimate of year one sales of 200 LuViva devices; year two sales of 500 LuViva devices; year three sales of 1,000 LuViva devices; and year four sales of 1,250 LuViva devices. Fifth, SMI shall pay for entire costs of securing approval of LuViva with the Chinese FDA. Sixth, SMI shall arrange, at its sole cost, for a manufacturer in China to build tooling to support manufacturing. In addition, SMI retains the right to manufacture for China, Hong Kong, Macau and Taiwan, where SMI has distribution and sales rights. For each single-use cervical guide sold by SMI in the jurisdictions, SMI shall transfer funds to escrow agent at a rate of $1.90 per device chip. If within 18 months of the license’s effective date, SMI fails to achieve commercialization of LuViva in China, SMI shall no longer have any rights to manufacture, distribute or sell LuViva. Commercialization is defined as: filing an application with the Chinese FDA for the approval of LuViva; any assembly or manufacture of the devices or disposables that begins in China; and purchase of at least 10 devices and disposables for clinical evaluations and regulatory use and or sales in the jurisdictions. On August 12, 2021, the Company executed an amendment to its agreement with SMI. Under the terms of the amended agreement, the parties agreed that if by October 30, 2022, SMI fails to achieve commercialization of LuViva in China, SMI shall no longer have any rights to manufacture, distribute or sell LuViva. On March 3, 2023, the Company entered into a third amendment with SMI pursuant to which the Company extended the deadline for SMI to achieve commercialization of LuViva in China to April 30, 2024. On February 17, 2024 and March 27, 2024, the Company entered into additional amended agreements with SMI, which are described in Note 13, “ Subsequent Events.” Contingencies The conflict in Ukraine, which has already had an impact on financial markets, could result in additional repercussions in our operating business, including delays in obtaining regulatory approval to market our products in Russia. The future impact of the conflict is highly uncertain and cannot be predicted, and we cannot provide any assurance that the conflict will not have a material adverse impact on our operations or future results or filings with regulatory health authorities.

SHORT-TERM NOTES PAYABLE

SHORT-TERM NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
SHORT-TERM NOTES PAYABLE
SHORT-TERM NOTES PAYABLE	8. SHORT-TERM NOTES PAYABLE On July 4, 2023, the Company entered into a premium finance agreement to finance its insurance policies totaling $129,073. Monthly payments of $12,041 are due on the note, including interest incurred at a rate of 7.9%. The note, which matures on May 4, 2024, had an outstanding balance of 59,422 as of December 31, 2023. On July 4, 2022, the Company entered into a premium finance agreement to finance its insurance policies totaling $123,889. Monthly payments of $11,409 were due on the note, including interest incurred at a rate of 5.0%. The note, which matured on May 4, 2023, had an outstanding balance of nil and $56,569 as of December 31, 2023 and 2022, respectively. During 2019, the Company issued promissory notes to Mr. Cartwright totaling $45,829. The notes were initially issued with 0% interest, however interest increased to 6.0% interest 90 days after the Company received $1,000,000 in financing proceeds. As of December 31, 2023, the notes have been repaid in full. The following table summarizes short-term notes payable, including notes held by related parties (in thousands): December 31, 2023 December 31, 2022 Dr. Cartwright $ - $ 1 Premium Finance (insurance) 59 57 Short-term notes payable $ 59 $ 58 As of December 31, 2023 and 2022, short-term notes payable due to related parties was nil and $619, respectively.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	12 Months Ended
	Dec. 31, 2023
CONVERTIBLE DEBT
CONVERTIBLE DEBT	9. CONVERTIBLE DEBT Auctus Convertible Note On December 17, 2019, the Company entered into a securities purchase agreement and convertible note with Auctus. The convertible note issued to Auctus was for a total of $2.4 million. The note may not have been prepaid in whole or in part except as otherwise explicitly allowed. Any amount of principal or interest on the note which was not paid when due shall bore interest at the rate of the lessor of 24% or the maximum permitted by law (the “default interest”). The variable conversion prices equaled the lesser of: (i) the lowest trading price on the issue date, and (ii) the variable conversion price. The variable conversion price was 95% multiplied by the market price (the market price means the average of the five lowest trading prices during the period beginning on the issue date and ending on the maturity date), minus $0.04 per share, provided however that in no event could the variable conversion price be less than $0.15. If an event of default under this note occurred and/or the note was not extinguished in its entirety prior to December 17, 2020, the $0.15 price floor no longer applied. On September 1, 2022, the Company agreed to exchange certain debt and equity owned by Auctus pursuant to an Exchange Agreement between the Company and Auctus (the “Exchange Agreement”). Immediately prior to the Exchange Agreement, Auctus held $1,228,183 of debt, including an early prepayment penalty of $350,000, default premiums of $281,256, and $91,555 in interest payable. Auctus agreed to reduce the amount owed to $710,911 and to revert the May 27, 2020 note to its original term. Additionally, Auctus agreed to exchange 8,775,000 warrants that were priced between $0.15 and $0.20 and the $350,000 prepayment penalty for 3,900,000 shares of common stock, warrants to purchase 3,900,000 shares of common stock at $0.50 per share and warrants to purchase 3,900,000 shares of common stock at $0.65 per share (the “Exchange”). As a result of the Exchange Agreement, Auctus forgave a default penalty of $225,444. Following the Exchange and Repayment, the Company will make payments to Auctus in four installments, over an 18-month period. The total outstanding balance of the convertible note was $123,039 and $326,016 as of December 31, 2023 and 2022, respectively. As of December 31, 2023, the balance is included within “Short-term convertible debt” on the consolidated balance sheet. As of December 31, 2022, $230,482 is included within “Short-term convertible debt” and $95,534 is included within “Long-term convertible debt” on the consolidated balance sheet. As a result of the Exchange Agreement, the Company recorded a loss on extinguishment of debt of $626,776 during the year ended December 31, 2022. 10% Senior Unsecured Convertible Debenture On May 17, 2021, the Company issued 10% Senior Unsecured convertible debentures to investors, which mature on May 17, 2024 (the “Maturity Date”). The Company subscribed $1,130,000 of the $1,000 convertible debentures. The terms of the debentures are as follows: 1) the principal amount of some or all of the convertible debentures and accrued interest are convertible into shares of common stock at the holder’s option, at a price of $0.50 per common stock share (the “conversion price”), subject to adjustment in certain events, at any time prior to maturity date; 2) upon successful uplist to a U.S. National Exchange, the note will automatically convert into the uplisting financing; 3) each debenture unit included 1,000 common stock warrants with an exercise price of $0.80 and an expiration date of May 17, 2023; 4) if a Change of Control (as defined in the Convertible Debenture Certificate) occurs prior to the Maturity Date, unless the holder elects in writing to convert the Convertible Debentures into shares of common stock, the Company will repay in cash upon the closing of such Change of Control all outstanding principal and accrued interest under each Convertible Debenture plus a Change of Control premium equal to an additional 3% of the outstanding principal sum under such Convertible Debenture. Prior to the closing of an Change of Control, in lieu of repayment as set forth in the preceding sentence, the holder has the right to elect in writing to convert, effective immediately prior to the effective date of such Change of Control, all outstanding principal and accrued Interest under the Convertible Debentures into shares of common stock at the Conversion Price; 5) Subject to a holder’s option of electing conversion prior to the Redemption Date (as such term is defined below), on or after the date that is 24 months from the Closing Date if the daily volume weighted average trading price of the shares of common stock is $1.50 per share of common stock or more for each trading day over a 30 consecutive trading day period, the Company may, at any time (the “Redemption Date”), at its option, redeem all, or any portion of the Convertible Debentures for either: (i) a cash payment (in the form of a certified cheque or bank draft) that is equal to all outstanding principal and accrued interest under each Convertible Debenture up to the Redemption Date; or (ii) by issuing and delivering shares of common stock to the holders of Convertible Debentures at a deemed price of $0.50 per share of common stock that is equal to all outstanding principal and accrued interest under each Convertible Debenture up to the Redemption Date, or any combination of (i) or (ii), upon not less than 30 days and not more than 60 days prior written notice in the manner provided in the Debenture Certificate, to the holder of Convertible Debentures. At December 31, 2023 and 2022, the balance due on the 10% Senior Unsecured Convertible Debenture was $1,130,000 and total accrued interest was $58,494. The bond payable discount and unamortized debt issuance costs as of December 31, 2023 and 2022 are presented below (in thousands): December 31, 2023 December 31, 2022 10% Senior Unsecured Convertible Debentures $ 1,130 $ 1,130 Unamortized debt issuance costs (12 ) (40 ) Debt Discount (38 ) (140 ) Senior Unsecured Convertible Debenture $ 1,080 $ 950 As of December 31, 2023, the balance of the Senior Unsecured Convertible Debenture is included in “Short-term convertible debt” within the consolidated balance sheet. As of December 31, 2022, the balance of the Senior Unsecured Convertible Debenture is included in “Long-term convertible debt” within the consolidated balance sheet.

LONG TERM DEBT

LONG TERM DEBT	12 Months Ended
	Dec. 31, 2023
LONG TERM DEBT
LONG-TERM DEBT	10. LONG-TERM DEBT Long-term Debt – Related Parties On July 14, 2018, the Company entered into an exchange agreement with Dr. Faupel, whereby Dr. Faupel agreed to exchange outstanding amounts due to him for loans, interest, bonus, salary and vacation pay in the amount of $660,895 for a $207,111 promissory note dated September 4, 2018. On July 20, 2018, the Company entered into an exchange agreement with Dr. Cartwright, whereby Dr. Cartwright agreed to exchange outstanding amounts due to him for loans, interest, bonus, salary and vacation pay in the amount of $1,621,499 for a $319,000 promissory note dated September 4, 2018 that incurs interest at a rate of 6% per annum. On July 24, 2019, Dr. Faupel and Mr. Cartwright agreed to an addendum to the debt restructuring exchange agreement. Pursuant to this modification Dr. Faupel and Mr. Cartwright agreed to extend the note to be due in full on the third anniversary of that agreement. On February 19, 2021, the Company entered into new promissory notes replacing the original notes from September 4, 2018, with Mark Faupel and Gene Cartwright. For Dr. Cartwright the principal amount on the new note was $267,085, the maturity date was February 18, 2023, and the interest rate was 6.0%. For Dr. Faupel the principal amount on the new note was $153,178, the maturity date was February 18, 2023, and the interest rate was 6.0%. Additionally, the Company exchanged $100,000 and $85,000 of the balances owed to Dr. Cartwright and Dr. Faupel for 100 and 85 shares of Series F-2 Preferred Stock, respectively. On February 18, 2023, the Company amended the terms of the promissory notes held by Mark Faupel and Gene Cartwright. Under the terms of the new agreements, the promissory notes will mature on February 18, 2025. The table below summarizes the outstanding balance of long-term debt owed to Dr. Faupel and Dr. Cartwright: For Dr. Faupel: Salary $ 134 Bonus 20 Vacation 95 Interest on compensation 67 Loans to Company 196 Interest on loans 149 Total outstanding prior to exchange 661 Amount forgiven in prior years (454 ) Amount exchanged for Series F-2 Preferred Stock (85 ) Total interest accrued through December 31, 2022 48 Balance outstanding at December 31, 2022 $ 170 Interest accrued during the year ended December 31, 2023 9 Balance outstanding at December 31, 2023 $ 179 For Dr. Cartwright Salary $ 337 Bonus 675 Loans to Company 528 Interest on loans 81 Total outstanding prior to exchange 1,621 Amount forgiven in prior years (1,302 ) Amount exchanged for Series F-2 Preferred Stock (100 ) Total interest accrued through December 31, 2022 78 Balance outstanding at December 31, 2022 $ 297 Payments on outstanding debt (25 ) Interest accrued during the year ended December 31, 2023 15 Balance outstanding at December 31, 2023 $ 287 On March 22, 2021, the Company entered into an exchange agreement with Richard Fowler. As of December 31, 2020, the Company owed Mr. Fowler $546,214 ($412,624 in deferred salary and $133,590 in accrued interest). The Company exchanged $50,000 of the amount owed of $546,214 for 50 shares of Series F-2 Preferred Stock (convertible into 200,000 shares of common stock), and a $150,000 unsecured note. The note accrues interest at the rate of 6% (18% in the event of default) beginning on March 22, 2022 and is payable in monthly installments of $3,580 for four years, with the first payment due on March 15, 2022. The effective interest rate of the note is 6.18%. During year ended December 31, 2023, Mr. Fowler forgave $69,274 of the outstanding balance of deferred compensation and, as of December 31, 2023, may forgive up to $129,336 of the remaining deferred compensation if the Company complies with the repayment plan described above. The reductions in the outstanding balance met the criteria for troubled debt. The basic criteria are that the borrower is troubled, i.e., they are having financial difficulties, and a concession is granted by the creditor. As of December 31, 2023 and 2022, the outstanding principal amount owed on the note was $82,945 and $119,814, respectively. Future debt obligations at December 31, 2023 for debt owed to related parties is as follows: Year Amount (thousands) 2024 39 2025 508 2026 3 Total $ 550 As of December 31, 2023, $39,090 of the debt owed to related parties is included in “Current portion of long-term debt, related parties” and $510,470 is included in “Long-term debt, related parties” within the consolidated balance sheet. As of December 31, 2022, the outstanding debt owed is included in “Long-term debt, related parties” within the consolidated balance sheet. 6% Unsecured Promissory Note On July 9, 2020, we entered into an exchange agreement with Mr. Bill Wells, a former employee. In lieu of agreeing to dismiss approximately half of what was owed to him, or $220,000, Mr. Wells received the following: (i) cash payment totaling $20,000; (ii) an unsecured promissory note in the amount of $90,000, to be executed within 30 days of completing new financing(s) totaling at least $3.0 million and (iii) 66,000 common stock options that vest at a rate of 3,667 per month and have a $0.49 exercise price (if two consecutive payments in (ii) are not made the stock options will be canceled and a cash payment will be required). Pursuant to the agreement, Mr. Wells agreed that the total amount forgiven of $110,000 shall be prorated according to the amount paid to him. During the year ended December 31, 2021, the Company closed a financing round that exceeded the $3.0 million threshold and issued an unsecured promissory note in the amount of $97,052 to Mr. Wells. The note, for which monthly installment payments of $5,000 are due, matures 18 months after the issuance date and incurs interest at a rate of 6.0% per annum. During the years ended December 31, 2023 and 2022, the Company made principal payments of $17,052 and $80,000 to Mr. Wells, respectively. As a result of these payments, Mr. Wells forgave equivalent amounts of the remaining amount of compensation. The reductions in the outstanding balance met the criteria for troubled debt. The basic criteria are that the borrower is troubled, i.e., they are having financial difficulties, and a concession is granted by the creditor. As of December 31, 2023 and 2022, the outstanding principal balance on the note was nil and $17,052, respectively. As of December 31, 2022, the balance is included in “Current portion of long-term debt” within the consolidated balance sheet. As of December 31, 2023 and 2022, accrued interest on the note was nil and $5,139, respectively.

INCOME (LOSS) PER COMMON SHARE

INCOME (LOSS) PER COMMON SHARE	12 Months Ended
	Dec. 31, 2023
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS
INCOME (LOSS) PER SHARE OF COMMON STOCK	11. INCOME (LOSS) PER COMMON SHARE Basic net income (loss) per share attributable to common stockholders, amounts are computed by dividing the net income (loss) plus preferred stock dividends and deemed dividends on preferred stock by the weighted average number of shares outstanding during the year. Diluted net income (loss) per share attributable to common stockholders amounts are computed by dividing the net income (loss) plus preferred stock dividends, deemed dividends on preferred stock, after-tax interest on convertible debt and convertible dividends by the weighted average number of shares outstanding during the year, plus Series C, Series C-1, Series C-2, Series D, Series E, Series F and Series F-2 convertible preferred stock, convertible debt, convertible preferred dividends and warrants convertible into common stock shares. For the years ended December 31, 2023 and 2022, all stock options, convertible preferred stock, convertible debt and warrants were anti-dilutive and excluded from the computation of diluted (loss) per share. At December 31, 2023 and 2022, these instruments were convertible into 52,752,994 and 59,980,134 common shares and were excluded from the computation of diluted earnings per share, respectively. The following table sets forth pertinent data relating to the computation of basic and diluted net loss per share attributable to common shareholders (in thousands, except for per-share data): December 31, 2023 2022 Net loss (3,759 ) (4,972 ) Basic weighted average number of shares outstanding 51,131 32,505 Net loss per share (basic) (0.07 ) (0.15 ) Diluted weighted average number of shares outstanding 51,131 32,505 Net loss per share (diluted) (0.07 ) (0.15 ) During a period of net loss, basic and diluted earnings per share are the same as the assumed exercise of warrants and the conversion of convertible debt and preferred stock are anti-dilutive.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
INCOME TAXES	12. INCOME TAXES The Company has incurred net operating losses (“NOLs”) since inception. As of December 31, 2023, the company had NOL carryforwards available through 2038 of approximately $65.5 million to offset its future income tax liability. The company has recorded deferred tax assets but reserved against, due to uncertainties related to utilization of NOLs as well as calculation of effective tax rate. Utilization of existing NOL carryforwards may be limited in future years based on significant ownership changes. The company is in the process of analyzing their NOL and has not determined if the company has had any change of control issues that could limit the future use of NOL. NOL carryforwards that were generated after 2017 of approximately $13.1 million may only be used to offset 80% of taxable income and are carried forward indefinitely. Components of deferred taxes are as follows at December 31, 2023 and 2022 (in thousands): December 31, 2023 2022 Deferred tax assets: Warrants $ 851 - Accrued executive compensation $ 253 $ 259 Reserves and other 221 237 Stock options 237 178 Net operating loss carryforwards 16,374 16,390 Total deferred tax assets: 17,936 17,064 Valuation allowance (17,936 ) (17,064 ) Net deferred tax assets $ - $ - The following is a summary of the items that caused recorded income taxes to differ from taxes computed using the statutory federal income tax rate for the years ended December 31, 2023 and 2022: 2023 2022 Statutory federal tax rate 21 % 21 % State taxes, net of federal benefit 4 % 4 % Nondeductible expenses - - Valuation allowance -25 % -25 % Effective tax rate 0 % 0 % The Company applies the applicable authoritative guidance which prescribes a comprehensive model for the manner in which a company should recognize, measure, present and disclose in its financial statements all material uncertain tax positions that the Company has taken or expects to take on a tax return. As of December 31, 2023, the Company has no uncertain tax positions. There are no uncertain tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months from December 31, 2023. The Company files federal income tax returns and income tax returns in various state tax jurisdictions with varying statutes of limitations. The Company has filed its 2022 federal and state corporate tax returns. The total provision for income taxes as of December 31, 2023 and 2022 was as follows: 2023 2022 Current $ - $ - Deferred - - Deferred provision (credit) 872 (617 ) Change in valuation allowance (872 ) 617 Total provision for income taxes $ - $ - In 2023 and 2022, our effective tax rate differed from the U.S. federal statutory rate due to the valuation allowance over our deferred tax assets.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENTS SMI Fourth Amendment and Standstill Agreement On February 17, 2024, the Company entered into a fourth amendment to the agreement with SMI. Under the terms of the amended agreement, SMI also agreed to pay the Company $531,100 on or prior to March 15, 2024. On March 18, 2024, SMI, through SMI’s authorized distribution partner, initiated a wire payment of $330,000 in partial satisfaction of $531,100 owed to the Company. The payment was received by the Company on March 20, 2024. As the full payment was not received by March 15, 2024, the Company had the right to terminate the agreement with two weeks’ notice to SMI, however the Company did not exercise this option. The amended agreement also provides for a timeline for the Company to deliver inventory during 2024, including LuViva devices and components, as well as approximately 1,640,000 RFID chips. In consideration, SMI agreed to pay a total of $4.4 million during 2024, including the payments due on March 15, 2024. On March 27, 2024, the parties entered into a Standstill Agreement (the “Standstill Agreement”). The parties agreed that SMI will make a nonrefundable payment of $100,000 to the Company prior to March 31, 2024. In exchange, the Company will not initiate any legal proceedings, including but not limited to filing a lawsuit, obtaining a judgement, or enforcing any security interest, as related to the March shortfall in payments of $201,100, until April 30, 2024. Upon paying $100,000, SMI will have the option to extend the Standstill Agreement until June 15, 2024 by making a nonrefundable payment to the Company of $150,000. One additional payment of $150,000 may be made to extend the standstill rights until July 30, 2024, if mutually agreed upon. If SMI is unable to make the payments pursuant to the Standstill Agreement, the Company agreed to seek loans on behalf of SMI to cover the payments. SMI agreed to reimburse the Company for these loans along with all expenses associated with them within three months of the loans being issued as long as the loans are used solely for (1) parts for LuViva devices to be used by SMI for marketing and promotional activities, or (2) labor or consulting fees connected to providing parts, assemblies of devices or disposables to SMI. Additionally, SMI confirmed its commitment to make payments to GTI of at least $4.0 million during 2024 and as part of this commitment will make payments of $200,000 and $500,000 by the end of May 2024 and July 2024, respectively, to ensure that the program commercialization proceeds according to schedule. Jones Day Amended Exchange Agreement On January 6, 2020, we entered into an exchange agreement with Jones Day. Upon execution of the agreement, Jones Day agreed to exchange $1,744,768 of payables outstanding for: (1) a $175,000 cash payment, (2) an unsecured promissory note in the amount of $550,000 (the “13-Month Note”), due 13 months form the date of issuance, that may be called at any time prior to maturity upon a payment of $150,000; and (3) an unsecured promissory note with a principal amount of $444,768 (the “Five-Year Note”), bearing an annualized interest rate of 6.0% and due in four equal annual installments beginning on the second anniversary of the date of issuance. The parties agreed that the exchange would be executed once the $175,000 cash payment was made, on or before the date the Securities and Exchange Commission (the “SEC”) declared effective a registration statement on Form S-1 (the “S-1”) the Company filed to register certain securities in connection with an offering. During the year ended December 31, 2023, the S-1 was declared effective and the Company also entered into an amended agreement with Jones Day to extend the due date of the $175,000 payment (and thus the execution date of the exchange agreement) to March 31, 2024. The Company agreed to pay an additional $25,000 as part of the final payment of the Five-Year Note in exchange for extending the due date of the $175,000 payment until March 31, 2024. Subsequent to December 31, 2023, the Company and Jones Day entered into an Amended Exchange Agreement, pursuant to which the $175,000 payment will be paid in three quarterly installments of $25,000, beginning on March 31, 2024 and two quarterly installments of $50,000 beginning December 31, 2024. Upon final payment of the $175,000, the 13-Month Note and Five-Year Notes will be issued and will have the same terms as described in the original agreement. Any payment not made in full by its due date shall bear interest at the annualized rate of 12.0% on the unpaid amount. Common Stock and Warrants Issued Subsequent to December 31, 2023, the Company issued 900,000 3-year warrants with an exercise price of $0.30 and 400,000 common shares to Richard Blumberg, a related party. The securities were issued in accordance with a consulting agreement the Company entered into on March 10, 2021 and subsequently amended on September 30, 2021 and November 11, 2022. Subsequent to December 31, 2023, the Company issued 54,494 and 52,332 shares of common stock for Series D and Series E Preferred Stock dividends, respectively. Additionally, the Company issued 444,621 and 163,529 shares of common stock for Series F and Series F-2 Preferred Stock dividends, respectively. Subsequent to December 31, 2023, we issued 393,372 shares of common stock for the payment of interest.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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. Actual results could differ from those estimates. Significant areas where estimates are used include the allowance for credit losses, inventory valuation and input variables for Black-Scholes and binomial option pricing models. The Company uses the binomial option pricing model for the calculation of the fair value of freestanding warrants with market conditions.
Recent Accounting Standards ("ASUs") to Be Adopted in Future Periods	In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740)
Cash Equivalents	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be a cash equivalent.
Accounts Receivable	The Company performs periodic credit evaluations of its distributors’ financial conditions and generally does not require collateral. The Company reviews all outstanding accounts receivable for collectability on a quarterly basis. An allowance for credit losses is recorded for any amounts deemed uncollectable. Uncollectibility is determined based on the determination that a distributor will not be able to make payment and the time frame has exceeded one year. The Company does not accrue interest receivables on past due accounts receivable.
Concentrations of Credit Risk	The Company maintains cash balances that are insured by the Federal Deposit Insurance Corporation up to certain federal limitations. At times, the Company’s cash balance exceeds these federal limitations. The amount in excess of insured limitations was approximately $156,112 and $2,064,772 as of December 31, 2023 and 2022, respectively.
Inventory Valuation	All inventories are stated at lower of cost or net realizable value, with cost determined substantially on a “first-in, first-out” basis. Selling, general, and administrative expenses are not inventoried, but are charged to expense when incurred. As of December 31, 2023 and 2022, our inventories were as follows: (in thousands) December 31, December 31, 2023 2022 Raw materials $ 1,360 $ 1,260 Work-in-progress 46 68 Finished goods 44 38 Inventory reserve (818 ) (818 ) Total inventory $ 632 $ 548 The company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold.
Property and Equipment	Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to seven years. Leasehold improvements are amortized at the shorter of the useful life of the asset or the remaining lease term. Depreciation and amortization expense are included in general and administrative expense on the statement of operations. Expenditures for repairs and maintenance are expensed as incurred. Property and equipment are summarized as follows at December 31, 2023 and 2022: (in thousands) December 31, December 31, 2023 2022 Equipment $ 951 $ 1,083 Software 634 656 Furniture and fixtures 17 41 Leasehold improvements 12 12 Subtotal 1,614 1,792 Less accumulated depreciation (1,582 ) (1,750 ) Property, equipment and leasehold improvements, net $ 32 $ 42 During the year ended December 31, 2023, we disposed of approximately $177,685 of fixed assets that were fully depreciated, resulting in no gain or loss on disposal recognized during the year then ended. Depreciation expense related to property and equipment for the years ended December 31, 2023 and 2022 was not material.
Debt Issuance Costs	Debt issuance costs are capitalized and amortized over the term of the associated debt. Debt issuance costs are presented in the balance sheet as a direct deduction from the carrying amount of the debt liability consistent with the debt discount.
Patent Costs (Principally Legal Fees)	Costs incurred in filing, prosecuting, and maintaining patents are recurring, and expensed as incurred. Maintaining patents are expensed as incurred as the Company has not yet received U.S. FDA approval and recovery of these costs is uncertain. Such costs aggregated to approximately $30,500 and $5,400 during the years ended December 31, 2023 and 2022, respectively.
Leases	A lease provides the lessee the right to control the use of an identified asset for a period of time in exchange for consideration. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and operating lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The Company determines if an arrangement is a lease at inception. Right-of-use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Where an operating lease contains extension options that the Company is reasonably certain to exercise, the extension period is included in the calculation of the right-of-use assets and lease liabilities. The discount rate used to determine the commencement date present value of lease payments is the interest rate implicit in the lease, or when that is not readily determinable, the Company utilizes its secured borrowing rate. Right-of-use assets include any lease payments required to be made prior to commencement and exclude lease incentives. Both right-of-use assets and lease liabilities exclude variable payments not based on an index or rate, which are treated as period costs. The Company’s lease agreements do not contain significant residual value guarantees, restrictions or covenants. See Note 7, “ Commitments and Contingencies”.
Accrued Liabilities	Accrued liabilities as of December 31, 2023 and 2022 are summarized as follows: (in thousands) December 31, 2023 December 31, 2022 Compensation $ 401 $ 444 Professional fees 216 285 Interest 90 189 Vacation 27 41 Preferred dividends 228 231 Stock subscription payable - 36 Other accrued expenses 8 21 Total $ 970 $ 1,247
Stock Subscription Payable	Cash received from investors for common stock shares that have not yet been issued is recorded as a liability, which is presented within Accrued Liabilities on the consolidated balance sheet.
Revenue Recognition	ASC 606, Revenue from Contracts with Customers, establishes a single and comprehensive framework which sets out how much revenue is to be recognized, and when. The core principle is that a vendor should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the vendor expects to be entitled in exchange for those goods or services. Revenue will now be recognized by a vendor when control over the goods or services is transferred to the customer. In contrast, revenue-based revenue recognition around an analysis of the transfer of risks and rewards; this now forms one of a number of criteria that are assessed in determining whether control has been transferred. The application of the core principle in ASC 606 is carried out in five steps: · Step 1 – Identify the contract with a customer: a contract is defined as an agreement (including oral and implied), between two or more parties, that creates enforceable rights and obligations and sets out the criteria for each of those rights and obligations. The contract needs to have commercial substance and it is probable that the entity will collect the consideration to which it will be entitled. · Step 2 – Identify the performance obligations in the contract: a performance obligation in a contract is a promise (including implicit) to transfer a good or service to the customer. Each performance obligation should be capable of being distinct and is separately identifiable in the contract. · Step 3 – Determine the transaction price: transaction price is the amount of consideration that the entity can be entitled to, in exchange for transferring the promised goods and services to a customer, excluding amounts collected on behalf of third parties. · Step 4 – Allocate the transaction price to the performance obligations in the contract: for a contract that has more than one performance obligation, the entity will allocate the transaction price to each performance obligation separately, in exchange for satisfying each performance obligation. The acceptable methods of allocating the transaction price include adjusted market assessment approach, expected cost plus a margin approach, and the residual approach in limited circumstances. Discounts given should be allocated proportionately to all performance obligations unless certain criteria are met and reallocation of changes in standalone selling prices after inception is not permitted. · Step 5 – Recognize revenue as and when the entity satisfies a performance obligation: the entity should recognize revenue at a point in time, except if it meets any of the three criteria, which will require recognition of revenue over time: the entity’s performance creates or enhances an asset controlled by the customer, the customer simultaneously receives and consumes the benefit of the entity’s performance as the entity performs, and the entity does not create an asset that has an alternative use to the entity and the entity has the right to be paid for performance to date. The Company’s revenues do not require significant estimates or judgments and are recognized when control of the promised goods or services is transferred to the Company’s customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company does not offer returns, discounts, loyalty programs or other sales incentive programs that are material to revenue recognition. The Company is not party to contracts that include multiple performance obligations or material variable consideration. Contract Balances The Company defers payments received as revenue until earned based on the related contracts and applying ASC 606 as required. Deferred revenue totaled $424,225, $509,101 and $337,315 as of December 31, 2023, 2022 and 2021, respectively.
Significant Customers	As of December 31, 2023, accounts receivable of $7,442 (net of the allowance for credit losses of $1,500) were attributed to two customers. As of December 31, 2022, accounts receivable of $6,312 (net of the allowance for credit losses of $48,172) was attributed to one customer.
Research and Development	Research and development expenses consist of expenditures for research conducted by the Company and payments made under contracts with consultants or other outside parties and costs associated with internal and contracted clinical trials. All research and development costs are expensed as incurred.
Income Taxes	The provision for income taxes is determined in accordance with ASC 740, “ Income Taxes The Company has filed its 2022 federal and state corporate tax returns. Although the Company has been experiencing recurring losses, it is obligated to file tax returns for compliance with IRS regulations and that of applicable state jurisdictions. At December 31, 2023, the Company had approximately $66.4 million of net operating losses carryforward available. This net operating loss will be eligible to be carried forward for tax purposes at federal and applicable states level. A full valuation allowance has been recorded related the deferred tax assets generated from the net operating losses. The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50.0% likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax related interest and penalties as interest expense and selling, general and administrative expense, respectively, on the consolidated statements of operations.
Warrants	The Company has issued warrants, which allow the warrant holder to purchase one share of stock at a specified price for a specified period of time. The Company records equity instruments including warrants based on the fair value at the date of issue. The fair value of warrants classified as equity instruments at the date of issuance is estimated using the Black-Scholes or binomial option pricing models.
Stock Based Compensation	The Company accounts for its stock-based awards in accordance with ASC Subtopic 718, “ Compensation – Stock Compensation The Black-Scholes option pricing model requires the input of certain assumptions that require the Company’s judgment, including the expected term and the expected stock price volatility of the underlying stock. The assumptions used in calculating the fair value of stock-based compensation represent management’s best estimates, but these estimates involve inherent uncertainties and the application of judgment. As a result, if factors change resulting in the use of different assumptions, stock-based compensation expense could be materially different in the future.
Derivatives	The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
Schedule of Inventory valuation	(in thousands) December 31, December 31, 2023 2022 Raw materials $ 1,360 $ 1,260 Work-in-progress 46 68 Finished goods 44 38 Inventory reserve (818 ) (818 ) Total inventory $ 632 $ 548
Schedule of Property and equipment	(in thousands) December 31, December 31, 2023 2022 Equipment $ 951 $ 1,083 Software 634 656 Furniture and fixtures 17 41 Leasehold improvements 12 12 Subtotal 1,614 1,792 Less accumulated depreciation (1,582 ) (1,750 ) Property, equipment and leasehold improvements, net $ 32 $ 42
Schedule of Accrued liabilities	(in thousands) December 31, 2023 December 31, 2022 Compensation $ 401 $ 444 Professional fees 216 285 Interest 90 189 Vacation 27 41 Preferred dividends 228 231 Stock subscription payable - 36 Other accrued expenses 8 21 Total $ 970 $ 1,247

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
FAIR VALUE OF FINANCIAL INSTRUMENTS
Schedule of fair value for liabilities measured on a recurring basis	Fair Value at December 31, 2022 (in thousands) Level 1 Level 2 Level 3 Total Derivative liability/bifurcated conversion option in connection with Auctus $326,016 loan on December 17, 2019 - - (5 ) (5 ) Total long-term liabilities at fair value $ - $ - $ (5 ) $ (5 )
Schedule of change in fair value instruments	(in thousands) Balance at December 31, 2022 $ (5 ) Change in fair value during the period 5 Balance at December 31, 2023 $ -

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2023
STOCKHOLDERS' DEFICIT:
Schedule of Common stock issued	Number of Shares Issuances of common stock to investors 6,711,540 Issuances of common stock for warrants exercised 5,127,923 Issuances of common stock to Auctus for Exchange Agreement 3,900,000 Issuances of common stock for payment of Series D Preferred dividends 81,973 Issuances of common stock for payment of Series E Preferred dividends 179,858 Issuances of common stock for payment of Series F Preferred dividends 163,214 Issuances of common stock for payment of Series F-2 Preferred dividends 114,304 Issuances of common stock for payment of interest 241,914 Issuances of common stock for Series F one-time 15% dividend 255,401 Issuances of common stock for Series F-2 one-time 15% dividend 368,505 Conversion of Series C-2 Preferred stock to common stock 1,124,500 Conversion of Series D Preferred stock to common stock 975,000 Conversion of Series E Preferred stock to common stock 3,390,000 Conversion of Series F Preferred stock to common stock 1,480,000 Conversion of Series F-2 Preferred stock to common stock 10,808,000 Total common stock issued during the year ended December 31, 2022 34,922,132 Common stock warrants exercised 3,128,274 Issuance of common stock for payment of Series D preferred dividends 151,347 Issuance of common stock for payment of Series E preferred dividends 378,294 Issuance of common stock for payment of Series F preferred dividends 233,308 Issuance of common stock for payment of Series F-2 preferred dividends 120,284 Issuance of common stock for payment of interest 417,879 Issuance of common stock to consultants 800,000 Conversion of Series E preferred stock to common stock 20,000 Conversion of Series F preferred stock to common stock 200,000 Conversion of Series F-2 preferred stock to common stock 60,000 Total common stock issued during the year ended December 31, 2023 5,509,386 Summary table of common stock transactions: Shares outstanding at December 31, 2021 13,673,583 Common shares issued during the year ended December 31, 2022 34,922,132 Shares outstanding at December 31, 2022 48,595,715 Common shares issued during the year ended December 31, 2023 5,509,386 Shares outstanding at December 31, 2023 54,105,101
Schedule of Company's outstanding warrants to purchase common stock	Warrants (Underlying Shares) Weighted-Average Exercise Price Per Share Outstanding, December 31, 2021 27,669,634 $ 0.29 Warrants issued 24,223,080 $ 0.54 Warrants cancelled/expired (4,450,866 ) $ 0.54 Warrants exchanged (8,775,000 ) $ 0.19 Warrants exercised (3,079,868 ) $ 0.17 Outstanding, December 31, 2022 35,586,980 $ 0.46 Warrants issued 8,782,730 $ 0.22 Warrants cancelled/expired (9,545,200 ) $ 0.30 Warrants exchanged (3,257,200 ) $ 0.25 Warrants exercised (2,982,730 ) $ 0.15 Outstanding, December 31, 2023 28,584,580 $ 0.50
Schedule of fair value warrants issued under Black-Scholes Option Pricing model	Expected term 2.9 Years Volatility 241.2 % Risk-free interest rate 3.3 % Dividend yield 0.0 % Expected term 3.8 Years Volatility 148.4 % Risk-free interest rate 3.6 % Dividend yield 0.0 %

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
STOCK OPTIONS
Schedule of Stock option activity	Expected term (years) 10 years Volatility 366.4 % Risk-free interest rate 3.8 % Dividend yield 0.0 %
Schedule of Stock options vested, unvested and granted	Number of Shares Weighted-Average Exercise Price Per Share Weighted-Average Remaining Contractual Life Aggregate Intrinsic Value of In-the-Money Options (in thousands) Options outstanding as of December 31, 2022 1,500,000 $ 0.49 7.5 years $ - Options exercisable as of December 31, 2022 1,318,091 $ 0.49 7.5 years $ - Options outstanding as of January 1, 2023 1,500,000 0.49 7.5 years Options granted 1,025,000 $ 0.26 Options forfeited (186,364 ) $ 0.31 Options outstanding as of December 31, 2023 2,338,636 $ 0.41 6.5 years $ - Options exercisable as of December 31, 2023 1,867,614 $ 0.44 5.9 years $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of Operating lease right-of-use assets and lease liabilities	(in thousands) December 31, 2023 December 31, 2022 Operating lease right-of-use assets $ 227 $ 303 Operating lease liabilities $ 246 $ 325
Schedule of Maturities of operating lease liabilities	(in thousands) Operating Leases 2024 115 2025 118 2026 50 Total future lease payments 283 Less: discount (37 ) Total lease liabilities $ 246
Schedule of Weighted-average remaining lease term and discount rate	Year Ended December 31, 2023 2022 Weighted average remaining lease term (years) 2.4 3.4 Weighted average discount rate 11.4 % 11.4 %
Fair value of the warrants using the Black-Scholes option pricing model	Expected term (years) 3.0 Volatility 108.7 % Risk-free interest rate 4.3 % Dividend yield 0.0 %
Tranche One [Member]
Fair value of the warrants using the Black-Scholes option pricing model	Expected term (years) 1.3 Volatility 164.6 % Risk-free interest rate 4.1 % Dividend yield 0.0 %
Tranche Two [Member]
Fair value of the warrants using the Black-Scholes option pricing model	Expected term (years) 2.0 Volatility 173.0 % Risk-free interest rate 3.4 % Dividend yield 0.0 %
Tranche Three [Member]
Fair value of the warrants using the Black-Scholes option pricing model	Expected term (years) 1.0 Volatility 144.4 % Risk-free interest rate 3.6 % Dividend yield 0.0 %
Richard Blumberg [Member]
Fair value of the warrants using the Black-Scholes option pricing model	Expected term (years) 2.0 Volatility 172.1 % Risk-free interest rate 3.6 % Dividend yield 0.0 %

SHORT-TERM NOTES PAYABLE (Table

SHORT-TERM NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
SHORT-TERM NOTES PAYABLE
Schedule of Short-term notes payable, including related parties	December 31, 2023 December 31, 2022 Dr. Cartwright $ - $ 1 Premium Finance (insurance) 59 57 Short-term notes payable $ 59 $ 58

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
CONVERTIBLE DEBT
Scheduled of unamortized debt issuance costs	December 31, 2023 December 31, 2022 10% Senior Unsecured Convertible Debentures $ 1,130 $ 1,130 Unamortized debt issuance costs (12 ) (40 ) Debt Discount (38 ) (140 ) Senior Unsecured Convertible Debenture $ 1,080 $ 950

LONG TERM DEBT (Tables)

LONG TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
LONG TERM DEBT
Schedule of Long-term debt, related parties	For Dr. Faupel: Salary $ 134 Bonus 20 Vacation 95 Interest on compensation 67 Loans to Company 196 Interest on loans 149 Total outstanding prior to exchange 661 Amount forgiven in prior years (454 ) Amount exchanged for Series F-2 Preferred Stock (85 ) Total interest accrued through December 31, 2022 48 Balance outstanding at December 31, 2022 $ 170 Interest accrued during the year ended December 31, 2023 9 Balance outstanding at December 31, 2023 $ 179 For Dr. Cartwright Salary $ 337 Bonus 675 Loans to Company 528 Interest on loans 81 Total outstanding prior to exchange 1,621 Amount forgiven in prior years (1,302 ) Amount exchanged for Series F-2 Preferred Stock (100 ) Total interest accrued through December 31, 2022 78 Balance outstanding at December 31, 2022 $ 297 Payments on outstanding debt (25 ) Interest accrued during the year ended December 31, 2023 15 Balance outstanding at December 31, 2023 $ 287
Schedule of Long-term debt, related parties debt obligations	Year Amount (thousands) 2024 39 2025 508 2026 3 Total $ 550

INCOME (LOSS) PER COMMON SHARE

INCOME (LOSS) PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS
Schedule of Earnings per share	December 31, 2023 2022 Net loss (3,759 ) (4,972 ) Basic weighted average number of shares outstanding 51,131 32,505 Net loss per share (basic) (0.07 ) (0.15 ) Diluted weighted average number of shares outstanding 51,131 32,505 Net loss per share (diluted) (0.07 ) (0.15 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
Schedule of Components of deferred taxes	December 31, 2023 2022 Deferred tax assets: Warrants $ 851 - Accrued executive compensation $ 253 $ 259 Reserves and other 221 237 Stock options 237 178 Net operating loss carryforwards 16,374 16,390 Total deferred tax assets: 17,936 17,064 Valuation allowance (17,936 ) (17,064 ) Net deferred tax assets $ - $ -
Schedule of Income taxes	2023 2022 Statutory federal tax rate 21 % 21 % State taxes, net of federal benefit 4 % 4 % Nondeductible expenses - - Valuation allowance -25 % -25 % Effective tax rate 0 % 0 %
Schedule of Provision for income taxes	2023 2022 Current $ - $ - Deferred - - Deferred provision (credit) 872 (617 ) Change in valuation allowance (872 ) 617 Total provision for income taxes $ - $ -

ORGANIZATION BACKGROUND AND B_2

ORGANIZATION BACKGROUND AND BASIS OF PRESENTATION (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
ORGANIZATION BACKGROUND AND BASIS OF PRESENTATION
Accumulated deficit	$ (151,100)
Total stockholders' deficits	(3,800)
Working capital	(3,400)
Net loss including preferred dividend	(3,800)
Proceeds from warrant exercises	$ 436

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Raw materials	$ 1,360	$ 1,260
Work in process	46	68
Finished goods	44	38
Inventory reserve	(818)	(818)
Total	$ 632	$ 548

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 1,614	$ 1,792
Less accumulated depreciation and amortization	(1,582)	(1,750)
Property and equipment, net	32	42
Furniture and Fixtures
Property and equipment, gross	17	41
Software
Property and equipment, gross	634	656
Leasehold Improvement
Property and equipment, gross	12	12
Series C Convertible Preferred Shares
Property and equipment, gross	$ 951	$ 1,083

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Compensation	$ 401	$ 444
Professional fees	216	285
Interest	90	189
Vacation	27	41
Preferred dividends	228	231
Stock Subscription Payable	0	36
Other accrued expenses	8	21
Total	$ 970	$ 1,247

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Accounts receivable	$ 7,442	$ 6,312
Accounts receivable, net of allowance	1,500	48,172
Deferred revenue	424,225	509,101	$ 337,315
Net operating loss carry forward	$ 66,400,000
Percentage amount of tax benefit	50%
Disposed of fixed assets	$ 177,685
Costs incurred in filing	30,500	5,400
Excess of insured limitations	$ 156,112	$ 2,064,772

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Level 1
Derivative liability		$ 0
Level 2
Derivative liability		0
Level 3
Derivative liability		(5)
Auctus Loan
Derivative liability		(5)
Auctus Loan | Level 1
Derivative liability		0
Auctus Loan | Level 2
Derivative liability		0
Auctus Loan | Level 3
Derivative liability		(5)
Derivative | Level 3
Derivative liability	$ 0	$ (5)

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - Level 3 $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Beginning Balance	$ (5)
Derivative
Beginning Balance	(5)
Change in fair value during the year	5
Ending Balance	$ 0

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details Narrative)	Dec. 17, 2019 USD ($)
FAIR VALUE OF FINANCIAL INSTRUMENTS
Derivative liability/bifurcated conversion option auctus loan amount	$ 326,016

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share outstanding, beginning	48,595,715	13,673,583	13,138,282
Common shares issued during the year ended	5,509,386	34,922,132
Share outstanding, ending	54,105,101	48,595,715	13,673,583
Series C Convertible Preferred Shares
Issuances of common stock		6,711,540
Conversion of common stock	2,000	2,000
Issuance of common stock to consultants [Member]
Issuances of common stock	800,000
Issuances of common stock for warrants exercised
Issuances of common stock	3,128,274	5,127,923
Issuances of common stock to Auctus for Exchange Agreement
Issuances of common stock		3,900,000
Issuances of common stock for payment of Series D Preferred dividends
Issuances of common stock	151,347	81,973
Issuances of common stock for payment of Series E Preferred dividends
Issuances of common stock	378,294	179,858
Issuances of common stock for payment of Series F Preferred dividends
Issuances of common stock	233,308	163,214
Issuances of common stock for payment of Series F-2 Preferred dividends
Issuances of common stock	120,284	114,304
Issuances of common stock for payment of interest
Issuances of common stock	417,879	241,914
Issuances of common stock for Series F one-time 15% dividend
Issuances of common stock		255,401
Issuances of common stock for Series F-2 one-time 15% dividend
Issuances of common stock		368,505
Conversion of Series C-2 Preferred stock to common stock
Conversion of common stock		1,124,500
Conversion of Series D Preferred stock to common stock
Conversion of common stock		975,000
Conversion of Series E Preferred stock to common stock
Conversion of common stock	20,000	3,390,000
Conversion of Series F Preferred stock to common stock
Conversion of common stock	200,000	1,480,000
Conversion of Series F-2 Preferred stock to common stock
Conversion of common stock	60,000	10,808,000

STOCKHOLDERS DEFICIT (Details 1

STOCKHOLDERS DEFICIT (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
STOCKHOLDERS' DEFICIT:
Warrants outstanding, beginning	35,586,980	27,669,634
Warrants issued	8,782,730	24,223,080
Warrants cancelled/expired	(9,545,200)	(4,450,866)
Warrants exchanged	$ (3,257,200)	$ (8,775,000)
Warrants exercised	(2,982,730)	(3,079,868)
Warrants outstanding, end	28,584,580	35,586,980
Weighted Average Exercise Price Per Share, beginning	$ 0.46	$ 0.29
Weighted Average Exercise Price Per Share, Warrants issued	0.22	0.54
Weighted Average Exercise Price Per Share, Warrants cancelled/expired	0.30	0.54
Weighted Average Exercise Price Per Share, Warrants exchanged	0.25	0.19
Weighted Average Exercise Price Per Share, Warrants exercised	0.15	0.17
Weighted Average Exercise Price Per Share, ending	$ 0.50	$ 0.46

STOCKHOLDERS DEFICIT (Details 2

STOCKHOLDERS DEFICIT (Details 2)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
STOCKHOLDERS' DEFICIT:
Expected term	2 years 10 months 24 days	3 years 9 months 18 days
Volatility	241.20%	148.40%
Risk-free interest rate	3.30%	3.60%
Dividend yield	0%	0%

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)				12 Months Ended
	May 14, 2023	Sep. 01, 2022	Aug. 02, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2021	Jan. 22, 2020
Aggregate purchase price					$ 3,355,270
Common stock, shares authorized				500,000,000	500,000,000
Shares of common stock issued					6,711,540
Aggregate shares of common stock					6,711,540
Stock-based compensation expense				$ 235,980	$ 175,647
Price per share		$ 0.65
Common stock shares issued				54,105,101	48,595,715
Common stock shares outstanding				54,105,101	48,595,715
Common stock, par value				$ 0.001	$ 0.001
Strike price				$ 0.12				$ 0.25
Proceeds from fees and expenses				$ 3,200,000
Outstanding shares exchanged to Preferred stock				52,752,994	59,980,134
Common stock				54,105,000	48,596,000
Food And Drug Administration Member
Warrant vested shares	2,500,000
Chinese National Medical Products Administration Member
Strike price of warrants	$ 0.40
Warrant vested shares	1,500,000
Exercisable term	10 years
Warrant Member | Mark Faupel Member
Issuance of common stock	4,000,000
Stock-based compensation expense				$ 679,959
Strike price of warrants	$ 0.25
Warrants Exchanges - 2022
Common shares for warrants exercised				2,193,599	5,127,923
Warrants issued to investors					13,423,080
Warrants exchanged					8,775,000
Newly exchanged warrants issued					7,800,000
Warrants issued to consultant					3,000,000
Received from the stock holders					$ 36,386
Warrants Exchanges - 2021
Common stock warrants				973,750
Strike price of warrants				$ 0.25
Unpaid accrued dividends				$ 65,296
Exchange common stock warrants				1,025,000
Common stock warrants strike price per share				$ 0.20
Exercise of warrants, value				$ 194,750
Exercise of warrants, shares				973,750
Warrants Exchanges - 2021 | Richard Blumberg [Member]
Common stock warrants				2,232,200
Strike price of warrants				$ 0.25
Unpaid accrued dividends				$ 33,676
Number of warrant issued				1,800,000
Exchange common stock warrants				2,008,980
Common stock warrants strike price per share				$ 0.12
Contractual Term				5 days
Exercise of warrants, value				$ 241,078
Common stock				2,008,980
Series C1 Convertible Preferred Shares
Conversion price per share				$ 0.50
Preferred stock shares converts into common stock				2,000
Preferred stock shares designated				20,250
Total convertible of common stock shares				2,098,500
Preferred stock shares issued				1,049	1,049
Preferred stock shares outstanding				1,049	1,049
Preferred stock shares surrendered				3,262
Series C2 Convertible Preferred Shares
Conversion price per share				$ 0.50	$ 0.50
Preferred stock shares converts into common stock				562
Preferred stock shares surrendered				3,262
Dividing the stated value					1,000
Preferred stock shares issued				3,262
Preferred stock shares outstanding				2,700	2,700
Common stock shares issued for conversion		5,400,000		1,124,500
Number of shares converted to common stock				$ 2,000	$ 2,000
Total convertible common stock shares				5,400,000
Series F-2 Convertible Preferred Shares
Conversion price per share				$ 0.25
Preferred stock shares converts into common stock				4,000
Preferred stock, par value				$ 0.001	$ 0.001
Preferred stock shares designated				3,500
Conversion beneficial ownership limitation				4.99%
Maturity period				5 years
Stated value of preference share				$ 1,000
Outstanding shares exchanged to Preferred stock				2,559
Company issued common stock					10,808,000
Preferred stock shares issued				500	500
Percentage of dividend				6%
Increased beneficial ownership percentage				9.99%
Common Stock primary trading shares exceed				1,000
Exceeds percentage				200%
Preferred stock shares outstanding				520	535
Additional stock issued during period for payment of non recurring dividend					368,505
Series F-2 Preferred Stock dividends shares					114,304
Preferred stock shares received				678,000
Accrued dividends of preferred shares				$ 23,579	$ 24,267
Outstanding debt				$ 2,559,000
Non recurring dividend percent				15%
Preferred stock shares outstanding				500	500
Preferred stock shares authorized				5,000	5,000
Series C Convertible Preferred Shares
Issuance of common stock					6,711,540
Conversion price per share				$ 0.50	$ 0.50
Preferred stock shares converts into common stock				2,000	2,000
Preferred stock, par value				$ 0.001	$ 0.001
Preferred stock shares designated				9,000
Liquidation preference				$ 1,000	$ 1,000
Total convertible of common stock shares			6,524,500	572,000	572,000
Dividing the stated value				286	286
Cumulative dividend annual rate				12%
Unpaid accrued dividends				$ 120,120	$ 120,120
Make-whole payment for converted share				200	200
Preferred stock shares issued				300	300
Preferred stock shares outstanding				300	300
Preferred stock shares authorized				9,000	9,000
Series D Preferred Shares
Conversion price per share				$ 0.25
Preferred stock shares converts into common stock				151,347	975,000
Strike price					$ 0.20
Preferred stock, par value				$ 0.001
Preferred stock shares designated					6,000
Conversion beneficial ownership limitation				4.99%
Maturity period				5 years
Stated value of preference share				$ 750
Preferred stock shares issued					763
Increased beneficial ownership percentage				9.99%
Common Stock primary trading shares exceed				1,000
Exceeds percentage				200%
Preferred stock converted share				3,000	325
Shares issued common stock amount				$ 763,000
Common stock, issued public shares					1,526,000
Shares exchange					650,000
Warrants exchange					650,000
Shares issued for payment of accured stock dividend					$ 81,973
Warrant exercise price per share				$ 0.25
Common stock warrants exercise price 1				$ 0.75
Preferred stock dividends accrued				$ 8,360	$ 8,213
Series F Preferred Shares
Conversion price per share				$ 0.25
Preferred stock shares converts into common stock						4,000
Preferred stock shares designated				1,500
Conversion beneficial ownership limitation				4.99%
Maturity period				5 years
Stated value of preference share						$ 1,000
Preferred stock shares issued				1,006	1,056
Common Stock primary trading shares exceed				1,000
Exceeds percentage				200%
Additional stock issued during period for payment of non recurring dividend					255,401
Shares issued common stock amount						$ 1,436,000
Increased election holder				9.99%
Preferred stock shares outstanding						1,436
Number of shares converted into common stock					1,480,000
Shares converted into common stock					370
Cumulative dividend rate				6%		6%
Issuance of common stock for payment pf annual series					163,214
Accrued dividends				$ 46,108	$ 48,400
Series E Preferred Shares
Conversion price per share				$ 0.25
Preferred stock, par value					$ 0.001
Preferred stock shares designated				5,000
Conversion beneficial ownership limitation				4.99%
Maturity period				5 years
Liquidation preference				$ 883	$ 888
Common Stock primary trading shares exceed				1,000
Exceeds percentage				200%
Common stock shares issued for preferred stock dividends				378,294	179,858
Issuance of common stock for conversion of Series E Convertible Preferred Stock				20,000	3,390,000
Increased election holder				9.99%
Preferred stock stated value					$ 1,000
Accrued dividends				$ 30,272	$ 30,414
Preferred Stock Shares [Member]
Preferred stock, par value				$ 0.001	$ 0.001
Preferred stock shares authorized				500,000,000	500,000,000
Series G Convertible Preferred Stock
Preferred stock designated share							1,000

STOCK OPTIONS (Details)

STOCK OPTIONS (Details) - Black-Scholes option	12 Months Ended
	Dec. 31, 2023
Expected term (years)	10 years
Volatility	366.40%
Risk-free interest rate	3.80%
Dividend yield	0%

STOCK OPTIONS (Details 1)

STOCK OPTIONS (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
STOCK OPTIONS
Outstanding at beginning of year	1,500,000	1,500,000
Options granted	1,025,000
Options forfeited	(186,364)
Outstanding at ending of year	2,338,636	1,500,000
Number of shares exercisable	1,867,614	1,318,091
Options outstanding weighted average exercise price, beginning	$ 0.49	$ 0.49
Options granted weighted average exercise price	0.26
Options outstanding weighted average exercise price, Ending	0.41	0.49
Weighted average exercise price per share exercisable	$ 0.44	$ 0.49
Weighted average remaining contractual life, Beginning	7 years 5 months 30 days	7 years 6 months
Weighted average remaining contractual life, Ending	6 years 6 months	7 years 6 months
Weighted average remaining contractual life exercisable	5 years 10 months 24 days	7 years 6 months
Agrregate intrensic value, Beginning	$ 0
Agrregate intrensic value, Ending	0	$ 0
Agrregate intrensic value exercisable	$ 0	$ 0

STOCK OPTION (Details Narrative

STOCK OPTION (Details Narrative) - USD ($)				9 Months Ended	12 Months Ended
	Mar. 07, 2023	Mar. 03, 2023	Feb. 10, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Unrecognized stock-based compensation expense					$ 124,251
Weighted average period					2 years 3 months
Options granted weighted average exercise price				$ 0	$ 0.26	$ 1
Exercise price					$ 0.30
Stock options granted outstanding common stock shares percentage					10%
Vesting period, description	One fourth of the stock options vested immediately, while the remaining options will vest over a period of 33 months, beginning on June 7, 2023		fourth of the stock options vested immediately, while the remaining options will vest over a period of 33 months, beginning on May 10, 2023
Stock-based compensation expense					$ 235,980	$ 175,647
Executive and directors [Member]
Exercise price			$ 0.2629
Options granted			925,000
Maturity date			Feb. 09, 2033
Alan Gurjic [Member]
Exercise price	$ 0.27
Options granted	100,000
Maturity date	Mar. 06, 2033
Mr. Cartwright [Member]
Unvested stock options forfeited		186,364
Stock option expense					$ 59,216

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES (Note 7)
Operating lease right-of-use assets	$ 227	$ 303
Operating lease liabilities	$ 246	$ 325

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES (Note 7)
2024	$ 115
2025	118
2026	50
Total future lease payments	283
Less: discount	(37)
Total lease liabilities	$ 246	$ 325

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details 2)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES (Note 7)
Weighted average remaining lease term (years)	2 years 4 months 24 days	3 years 4 months 24 days
Weighted average discount rate	11.40%	11.40%

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Details 3)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected term (years)	2 years 10 months 24 days	3 years 9 months 18 days
Volatility	241.20%	148.40%
Risk-free interest rate	3.30%	3.60%
Dividend yield	0%	0%
Richard Blumberg [Member]
Expected term (years)	3 years	1 year 3 months 18 days
Volatility	108.70%	164.60%
Risk-free interest rate	4.30%	4.10%
Dividend yield	0%	0%
First tranche warrants [Member]
Expected term (years)	2 years
Volatility	173%
Risk-free interest rate	3.40%
Dividend yield	0%
Second tranche warrants [Member]
Expected term (years)	1 year
Volatility	144.40%
Risk-free interest rate	3.60%
Dividend yield	0%
Third tranche warrants [Member]
Expected term (years)	2 years
Volatility	172.10%
Risk-free interest rate	3.60%
Dividend yield	0%

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)					1 Months Ended		12 Months Ended
	Nov. 11, 2022	Mar. 10, 2021	Sep. 06, 2016	Jun. 05, 2016	Aug. 24, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Jan. 22, 2020	Jul. 24, 2019
Consideration received										$ 885,144
Operating lease cost							$ 109,404	$ 109,404
Royalty percent				20%
Warrants							787,500
Warrants broken into four tranches									1,250,000
Strike price							$ 0.12		$ 0.25
Escrow agent rate per share										$ 1.90
Warrants issued							2,500,000
Shares exchange							875,000
Tranche Second and Third [Member]
Recognized expenses for the warrants							$ 141,079	60,229
Unecognized expenses for Warrants issued							41,242
Shenghuo Medical, LLC [Member]
Payment receive descriptions				Shenghuo also would provide up to $1.0 million in furtherance of the Company’s efforts to secure regulatory approval for LuViva from the U.S. Food and Drug Administration, in exchange for the right to receive payments equal to 2% of the Company’s future sales in the United States, up to an aggregate of $4.0 million
Promotional Agreement [Member]
Consulting expenses							$ 79,444	79,444
Royalty Agreement [Member]
Royalty consideration			$ 50,000
Black Scholes Option[Member]
Recognized expenses for the warrants								364,800
Unecognized expenses for Warrants issued								0
Alan Gurjic [Member]
Issued additional warrants					600,000
Issued warrants					600,000
Excercise price					$ 0.75
Weighted average price					$ 1.50
Description of agreement					Company also agreed to pay the Advisory Group $2,000 per month for 12 months
Advisory Group | Consulting Agreement [Member]
Warrants									5,000,000
Ironstone capital corp and Alan Gurjic | Consulting Agreement [Member]
Issued warrants					800,000
Excercise price					$ 0.50
Weighted average price					$ 2.5
Mr. Blumberg
Warrants							831,250
Issued warrants							1,800,000
Issued shares of common stock							800,000
Excercise price	$ 0.30
Recognized expenses for the warrants							$ 740,517	393,893
Recognized expenses for the shares of common stock issued							$ 104,844	166,667
Strike price							$ 0.20
Shares exchange							875,000
Mr. Blumberg | Consulting Agreement [Member]
Terms of amendment to agreement		(1) 3,600,000 3-year warrants with exercise prices ranging from $0.30 - $0.60, and (2) 1,600,000 common stock shares. On September 30, 2021, the Company and Mr. Blumberg entered into an amended agreement, pursuant to which issuance of the warrants and common shares became predicated on the Company obtaining financing or a series of financings resulting in minimum receipts of at least $1.0 million	royalty initially equal to $0.10, and from and after October 2, 2016, equal to $0.20, for each cervical guide			the consulting agreement was amended to clarify that $350,000 is not intended to be debt and will not be required to be repaid in cash. The Company confirmed an obligation to provide Mr. Blumberg with 950,000 fully transferrable warrants, which will expire on January 1, 2024 and have an exercise price of $0.25. Issuance of the warrants owed to Mr. Blumberg for his services was predicated on the Company receiving funding receipts of $1,000,000
Recognized expenses for Warrants issued							$ 307,457	307,457
Unecognized expenses for Warrants issued								$ 0
Subscription receivable		$ 350,000
Warrants issued							1,750,000
Shandong Yaohua Medical Instrument Corporation [Member]
Shares exchange										12,147
Non Related Parties [Member]
Warrants issued							750,000

SHORT TERM NOTES PAYABLE (Detai

SHORT TERM NOTES PAYABLE (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Short term notes payable	$ 59	$ 58
Dr. Cartwright
Short term notes payable	0	1
Premium Finance insurance
Short term notes payable	$ 59	$ 57

SHORT-TERM NOTES PAYABLE (Detai

SHORT-TERM NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended
	Jul. 04, 2023	Jul. 04, 2022	Dec. 31, 2019	Dec. 31, 2023	Dec. 31, 2022
Short-term notes payable due to related parties				$ 0	$ 619
Outstanding principal balance				$ 56,569	$ 56,569
Monthly payment	$ 12,041	$ 11,409
Line of credit facility, maximum borrowing capacity	$ 129,073	$ 123,889
Maturity date	May 04, 2023	May 04, 2024
Accrued interest rate	7.90%	5%
Dr. Cartwright
Notes initially issued with interest			0%
Percentage of increased interest			6%
Promissory notes issued			$ 45,829
Financing proceeds received by company			$ 1,000,000

CONVERTIBLE DEBT (Details)

CONVERTIBLE DEBT (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CONVERTIBLE DEBT
10% Senior Unsecured Convertible Debentures	$ 1,130	$ 1,130
Debt Issuance costs to be amortized	(12)	(40)
Debt Discount	(38)	(140)
Long-term convertible debt	$ 1,080	$ 950

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Sep. 02, 2022	May 17, 2021	Dec. 31, 2023	Dec. 31, 2022	Sep. 01, 2022	Dec. 17, 2019
Convertible promissory note						$ 2,400,000
Convertible debt conversion price description			variable conversion price was 95% multiplied by the market price (the market price means the average of the five lowest trading prices during the period beginning on the issue date and ending on the maturity date)
Trading price						$ 0.04
Variable conversion price						$ 0.15
Early prepayment penalty	$ 350,000
Default premiums	281,256
Interest payable	91,555
Reduced amount owed to Auctus after the Exchange	$ 710,911
Warrants exchanged by Auctus	8,775,000
Long term convertible debt			$ 1,080,000	$ 950,000
Loss on extinguishment of debt			0	655,000
Default penalty forgiven by Auctus	$ 225,444
Loss on extinguishment of debt			$ 123,039
Interest rate			24%
10% Senior Unsecured Convertible Debenture
Convertible promissory note		$ 1,000	$ 1,130,000
Accrued interest				58,494
Convertible debentures right description		each debenture unit included 1,000 common stock warrants with an exercise price of $0.80 and an expiration date of May 17, 2023
Change of Control premium percentage		3%
Senior Secured Convertible rate		10%
Deemed price		$ 0.50
Debt maturity date		May 17, 2024
Proceeds from convertible debenture		$ 1,130,000
Conversion price		$ 0.50
Auctus [Member]
Short term convertible note payable				230,482
Long term convertible debt				95,534
Loss on extinguishment of debt				626,776
Share Issue	3,900,000
Prepayment penalty					$ 350,000
Total balance of the convertible debt outstanding			$ 123,038	$ 326,016
Warrant One [Member]
Warrant exchange price	$ 0.50
Warrant to purchase					3,900,000
Warrant Two [Member]
Warrant exchange price	0.65
Warrant to purchase					3,900,000
Minimum
Warrant exchange price	0.15
Maximum
Warrant exchange price	$ 0.20

LONG TERM DEBT (Details)

LONG TERM DEBT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Bonus	$ 444	$ 401
Vacation	41	27
Dr. Cartwright
Salary	337
Bonus	675
Loans to Company	528
Interest on loans	81
Total outstanding prior to exchange	1,621
Amount forgiven in prior years	(1,302)
Total interest accrued	78	15
Balance outstanding, end of period	297	287
Amount exchanged for Series F-2 Preferred Stock	(100)
Payments on outstanding debt		(25)
Dr. Faupel
Salary	134
Bonus	20
Vacation	95
Interest on compensation	67
Loans to Company	196
Interest on loans	149
Total outstanding prior to exchange	661
Amount forgiven in prior years	(454)
Amount exchanged for Series F-2 Preferred Stock	(85)
Total interest accrued	48	9
Balance outstanding, end of period	$ 170	$ 179

LONG TERM DEBT (Details 1)

LONG TERM DEBT (Details 1) - Long-Term Debt - Related Parties - Mr. Fowler $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 39
2025	508
2026	3
Total	$ 550

LONG TERM DEBT (Details Narrati

LONG TERM DEBT (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Jul. 09, 2020	Dec. 31, 2021	Mar. 22, 2021	Feb. 19, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 04, 2018
Current portion of long-term debt, related parties					$ 0	$ 17,000
Related parties debt					25,000
Outstanding principal balance						17,052
Accrued interest						5,139
Dr. Cartwright
Total outstanding prior to exchange						1,621,000
Promissory note interest rate				6%
Debt instrument converted amount				$ 100,000
Series F-2 Preferred Stock issued upon conversion of debt				100
Principal amount of promissory note				$ 267,085
Issuance of promissory note in exchange of related party debt								$ 319,000
Loans, interest, bonus, salary and vacation paid amount								$ 1,621,499
Interest rate per annum								6%
Dr. Faupel
Total outstanding prior to exchange						661,000
Due to related party								$ 660,895
Promissory note interest rate				6%
Debt instrument converted amount				$ 85,000
Series F-2 Preferred Stock issued upon conversion of debt				85
Principal amount of promissory note				$ 153,178
Issuance of promissory note in exchange of related party debt								$ 207,111
Mr. Fowler
Total outstanding prior to exchange					69,274
Deferred compensation					129,336
Long-term debt-related parties					82,945	119,814
Current portion of long-term debt, related parties					510,470
Related parties debt					39,090
Due to related party			$ 546,214
Series F-2 Preferred Stock issued upon conversion of debt			50
Interest payable			$ 133,590
Due to related party, amount			$ 546,214
Promissory note default interest rate			18%
Promissory note monthly installment			$ 3,580
Preferred shares converted into common stock			200,000
Effective interest rate			6.18%
Deferred salary			$ 412,624
Unsecured note issued upon conversion of debt			$ 150,000
Mr. Bill Wells | 6% Unsecured Promissory Note
Total outstanding prior to exchange		$ 97,052					$ 97,052
Principal payment					$ 17,052	$ 80,000
Promissory note interest rate		6%
Description of exchange agreement	In lieu of agreeing to dismiss approximately half of what was owed to him, or $220,000, Mr. Wells received the following: (i) cash payment totaling $20,000; (ii) an unsecured promissory note in the amount of $90,000, to be executed within 30 days of completing new financing(s) totaling at least $3.0 million and (iii) 66,000 common stock options that vest at a rate of 3,667 per month and have a $0.49 exercise price (if two consecutive payments in (ii) are not made the stock options will be canceled and a cash payment will be required). Pursuant to the agreement, Mr. Wells agreed that the total amount forgiven of $110,000 shall be prorated according to the amount paid to him.						During the year ended December 31, 2021, the Company closed a financing round that exceeded the $3.0 million threshold

INCOME (LOSS) PER COMMON SHAR_2

INCOME (LOSS) PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS
Net loss	$ (3,759)	$ (4,972)
Basic weighted average number of shares outstanding	51,131	32,505
Net loss per share (basic)	$ (0.07)	$ (0.15)
Diluted weighted average number of shares outstanding	51,131	32,505
Net loss per share (diluted)	$ (0.07)	$ (0.15)

INCOME (LOSS) PER COMMON SHAR_3

INCOME (LOSS) PER COMMON SHARE (Details Narrative) - shares	Dec. 31, 2023	Dec. 31, 2022
NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS
Convertible into common shares	52,752,994	59,980,134

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Warrants	$ 851	$ 0
Accrued executive compensation	253,000	259,000
Reserves and other	221,000	237,000
Stock options	237,000	178,000
Net operating loss carryforwards	16,374,000	16,390,000
Gross deferred tax assets	17,936,000	17,064,000
Valuation allowance	(17,936,000)	(17,064,000)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Statutory federal tax rate	21%	21%
State taxes, net of federal benefit	4%	4%
Nondeductible expenses	0%	0%
Valuation allowance	(25.00%)	(25.00%)
Effective rate	0%	0%

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Current	$ 0	$ 0
Deferred	0	0
Deferred provision (credit)	872	(617)
Change in valuation allowance	(872)	617
Total provision for income taxes	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2017
INCOME TAXES
NOL carryforwards	$ 65.5	$ 13.1
Offset taxable income percentage	80%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Jan. 06, 2020	Mar. 27, 2024	Mar. 18, 2024	Feb. 17, 2024	Dec. 31, 2023	Dec. 31, 2022
Final payment to related party					$ 25,000
Note exchange amount					$ 175,000
Exercise Price					$ 0.30
Common stock, shares Issued					54,105,000	48,596,000
Common stock, shares Issued					900,000
Common Stock Of Series D Dividend Member
Common stock, shares Issued					54,494
Common Stock Of Series E Dividend Member
Common stock, shares Issued					52,332
Payment Of Interest Member
Common stock, shares Issued					393,372
Series F Preferred Stock [Member]
Issued shares of common stock for Preferred Stock dividends					444,621
Series F2 Preferred Stock [Member]
Issued shares of common stock for Preferred Stock dividends					163,529
Subsequent Event [Member] | SMI Fourth Amendment [Member]
Wire payment partial satisfaction amount			$ 531,100
Wire payment by distribution partner			$ 330,000
Agreed payment				$ 531,100
Description of Amended Agreement				The payment was received by the Company on March 20, 2024. As the full payment was not received by March 15, 2024, the Company had the right to terminate the agreement with two weeks’ notice to SMI, however the Company did not exercise this option.
Description of SMI Consideration				SMI agreed to pay a total of $4.4 million during 2024, including the payments due on March 15, 2024.
Richard Blumberg [Member]
Common stock, shares Issued					400,000
All parties [Member] | Subsequent Event [Member]
Description of commitment to make payments		SMI confirmed its commitment to make payments to GTI of at least $4.0 million during 2024 and as part of this commitment will make payments of $200,000 and $500,000 by the end of May 2024 and July 2024
Description of Standstill Agreement		The parties agreed that SMI will make a nonrefundable payment of $100,000 to the Company prior to March 31, 2024. In exchange, the Company will not initiate any legal proceedings, including but not limited to filing a lawsuit, obtaining a judgement, or enforcing any security interest, as related to the March shortfall in payments of $201,100, until April 30, 2024. Upon paying $100,000, SMI will have the option to extend the Standstill Agreement until June 15, 2024 by making a nonrefundable payment to the Company of $150,000. One additional payment of $150,000 may be made to extend the standstill rights until July 30, 2024, if mutually agreed upon.
Jones Day [Member]
Description of amended exchange agreement	Upon execution of the agreement, Jones Day agreed to exchange $1,744,768 of payables outstanding for: (1) a $175,000 cash payment, (2) an unsecured promissory note in the amount of $550,000 (the “13-Month Note”), due 13 months form the date of issuance, that may be called at any time prior to maturity upon a payment of $150,000; and (3) an unsecured promissory note with a principal amount of $444,768 (the “Five-Year Note”), bearing an annualized interest rate of 6.0% and due in four equal annual installments beginning on the second anniversary of the date of issuance. The parties agreed that the exchange would be executed once the $175,000 cash payment was made				pursuant to which the $175,000 payment will be paid in three quarterly installments of $25,000, beginning on March 31, 2024 and two quarterly installments of $50,000 beginning December 31, 2024. Upon final payment of the $175,000, the 13-Month Note and Five-Year Notes will be issued and will have the same terms as described in the original agreement. Any payment not made in full by its due date shall bear interest at the annualized rate of 12.0% on the unpaid amount.
Extend due date of payment					$ 175,000