AIM ImmunoTech (AIM) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-27072
Entity Registrant Name	AIM IMMUNOTECH INC.
Entity Central Index Key	0000946644
Entity Tax Identification Number	52-0845822
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2117 SW Highway 484
Entity Address, City or Town	Ocala
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34473
City Area Code	(352)
Local Phone Number	448-7797
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	AIM
Security Exchange Name	NYSEAMER
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 36,254,483
Entity Common Stock, Shares Outstanding		48,407,326
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Auditor Firm ID	243
Auditor Name	BDO USA, LLP
Auditor Location	Miami, Florida

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 27,053,000	$ 32,093,000
Marketable securities	7,137,000	16,175,000
Funds receivable from New Jersey net operating loss	1,676,000	1,641,000
Prepaid expenses and other current assets	455,000	304,000
Total current assets	36,321,000	50,213,000
Property and equipment, net	195,000	4,047,000
Right of use asset, net	829,000	149,000
Patent and trademark rights, net	1,941,000	1,974,000
Other assets	1,202,000	1,316,000
Total assets	40,488,000	57,699,000
Current liabilities:
Accounts payable	377,000	198,000
Accrued expenses	806,000	438,000
Current portion of operating lease liability	178,000	37,000
Total current liabilities	1,361,000	673,000
Long-term liabilities:
Operating lease liability	659,000	112,000
Redeemable warrants		35,000
Commitments and contingencies (Notes 8, 10, 11, and 16)
Stockholders’ equity:
Series B Convertible Preferred Stock, stated value $1,000 per share, issued and outstanding 696 and 715, respectively	696,000	715,000
Common Stock, par value $0.001 per share, authorized 350,000,000 shares; issued and outstanding 48,084,287 and 47,994,672, respectively	48,000	48,000
Additional paid-in capital	418,270,000	417,217,000
Accumulated deficit	(380,546,000)	(361,101,000)
Total stockholders’ equity	38,468,000	56,879,000
Total liabilities and stockholders’ equity	$ 40,488,000	$ 57,699,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.01
Common Stock, Par or Stated Value Per Share		$ 0.001
Common Stock, Shares Authorized	350,000,000	350,000,000
Common stock, shares outstanding	48,084,287	47,994,672
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 1,000	$ 1,000
Preferred stock, shares, issued	696	715
Preferred stock, shares, outstanding	696	715

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Total Revenues	$ 141	$ 135
Costs and Expenses:
Production costs		850
Research and development	6,990	7,672
General and administrative	13,074	8,672
Impairment of assets		1,779
Total Costs and Expenses	20,064	18,973
Operating loss	(19,923)	(18,838)
Loss on investments	(1,679)	(201)
Interest expense and other finance costs		(67)
Interest and other income	629
Extinguishment of financing obligation		(2,701)
Gain on sale of fixed assets	3	216
Redeemable warrants valuation adjustment	35	145
Gain from sale of income tax operating losses	1,490	2,319
Net Loss	(19,445)	(19,127)
Other comprehensive loss
Reclassification adjustment for realized investment loss		376
Change in unrealized loss on marketable securities available for sale		(329)
Net comprehensive loss	$ (19,445)	$ (19,080)
Basic and diluted loss per share	$ (0.40)	$ (0.40)
Weighted average shares outstanding basic and diluted	48,047,288	47,339,975
Clinical Treatment Programs - US [Member]
Revenues:
Total Revenues	$ 141	$ 135

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020		$ 42	$ 402,541	$ (47)	$ (341,974)	$ 61,294
Balance, shares at Dec. 31, 2020	732	42,154,371
Common Stock issuance, net of costs		$ 6	13,036			13,042
Common stock issuance, net of costs, shares		5,790,301
Shares issued to pay accounts payable			55			55
Shares issued to pay accounts payable, shares		50,000
Series B preferred shares converted to Common shares			17
Series B preferred shares converted to Common shares, shares	(17)
Net comprehensive loss				47	(19,127)	(19,080)
Balance at Dec. 31, 2021		$ 48	417,217		(361,101)	56,879
Balance, shares at Dec. 31, 2021	715	47,994,672
Common Stock issuance, net of costs			80			80
Common stock issuance, net of costs, shares		88,977
Series B preferred shares converted to Common shares			19
Series B preferred shares converted to Common shares, shares	(19)
Net comprehensive loss					(19,445)	(19,445)
Warrant modification
Warrant modification, shares		638
Equity-based compensation			954			954
Balance at Dec. 31, 2022		$ 48	$ 418,270		$ (380,546)	$ 38,468
Balance, shares at Dec. 31, 2022	696	48,084,287

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (19,445,000)	$ (19,127,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment	38,000	659,000
Redeemable warrants valuation adjustment	(35,000)	(145,000)
Gain on sale of fixed assets		(216,000)
Extinguishment of financing obligation		2,701,000
Amortization of patent, trademark rights	218,000	116,000
Changes in ROU assets	(680,000)	30,000
Impairment of plant property equipment and other assets		1,779,000
Loss (gain) from sale of income tax operating losses	197,000	(2,319,000)
Equity-based compensation	954,000	1,568,000
Loss on sale of marketable securities	1,679,000	47,000
Amortization of finance and debt issuance costs		47,000
Change in assets and liabilities:
Accounts receivable		34,000
Funds receivable from New Jersey operating loss sales	(35,000)	(551,000)
Prepaid expenses and other current assets and other non current assets	(151,000)	1,631,000
Lease liability	688,000	(30,000)
Other Assets	(83,000)
Accounts payable	179,000	(185,000)
Accrued expenses	368,000	(4,000)
Net cash used in operating activities	(16,108,000)	(13,965,000)
Cash flows from investing activities:
Proceeds from sale of marketable securities	10,083,000	22,292,000
Purchase of marketable securities	(2,724,000)	(22,535,000)
Purchase of property and equipment	(86,000)	(41,000)
Proceeds from sales of property and equipment	3,900,000	245,000
Purchase of patent and trademark rights	(185,000)	(592,000)
Net cash provided by (used in) investing activities	10,988,000	(631,000)
Cash flows from financing activities:
Financing obligation payments		(122,000)
Payoff of financing obligation		(4,732,000)
Proceeds from sale of stock, net of issuance costs	80,000	13,042,000
Net cash provided by financing activities	80,000	8,188,000
Net decrease in cash and cash equivalents	(5,040,000)	(6,408,000)
Cash and cash equivalents at beginning of period	32,093,000	38,501,000
Cash and cash equivalents at end of period	27,053,000	32,093,000
Supplemental disclosures of non-cash investing and financing cash flow information:
Stock issued to settle accounts payable		55,000
Unrealized loss on marketable securities	(928,000)	(88,000)
Conversion of Series B preferred	19,000	17,000
Operating Lease - Right of Use Assets	$ 680,000	$ 18,000

Business

Business	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	(1) Business AIM ImmunoTech Inc. and its subsidiaries (collectively, “AIM”, “Company”, “we” or “us”) are an immuno-pharma company headquartered in Ocala, Florida, and focused on the research and development of therapeutics to treat multiple types of cancers, viral diseases and immune-deficiency disorders. We have established a strong foundation of laboratory, pre-clinical and clinical data with respect to the development of nucleic acids and natural interferon to enhance the natural antiviral defense system of the human body, and to aid the development of therapeutic products for the treatment of certain cancers and chronic diseases. AIM’s flagship products are Ampligen (rintatolimod), a first-in-class drug of large macromolecular RNA (ribonucleic acid) molecules, and Alferon N Injection (Interferon Alfa-N3). Ampligen has not been approved by the FDA or marketed in the United States. Ampligen is approved for commercial sale in the Argentine Republic for the treatment of severe Chronic Fatigue Syndrome (“CFS”). The Company’s primary present business focus involves Ampligen. Ampligen is a double-stranded RNA (“dsRNA”) molecule being developed for globally important cancers, viral diseases and disorders of the immune system. AIM currently is proceeding primarily in three areas: ● Ampligen plus Standard of Care (“SOC”) to treat pancreatic cancer patients, and in other cancers, as a potential therapeutic that modifies the tumor microenvironment with the goal of increasing anti-tumor responses to check point inhibitors and with SOC. ● Exploring Ampligen’s antiviral activities and potential use as a prophylactic or treatment for existing viruses, mutations thereof or new viruses. ● Ampligen as a treatment for myalgic encephalomyelitis/chronic fatigue syndrome (“ME/CFS”) and what we refer to as Post-COVID-19 chronic fatigue-like conditions. Alferon N Injection is approved in Argentina for a category of sexually transmitted disease infections and patients that are not responsive or are intolerant to recombinant interferon. Alferon N Injection is the only natural-source, multi-species alpha interferon currently approved for sale in the United States for the intralesional treatment of refractory (i.e., resistant to other treatment) or recurring external condylomata acuminata/genital warts in patients 18 years of age or older. Certain types of human papilloma viruses cause genital warts. AIM also has approval from ANMAT for the treatment of refractory patients that failed or were intolerant to treatment with recombinant interferon in Argentina. The Company recently sold its 30,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies (a) Cash, Cash Equivalents and Marketable Securities Cash, Cash Equivalents and marketable securities total $ 34,190,000 48,268,000 (b) Property and Equipment, net Schedule of Property and Equipment (in thousands) December 31, 2022 2021 Land, buildings and improvements $ — $ 3,900 Furniture, fixtures, and equipment 2,233 2,353 Total property and equipment 2,233 6,253 Less: accumulated depreciation and amortization (2,038 ) (2,206 ) Property and equipment, net $ 195 $ 4,047 Property and equipment are recorded at cost. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the respective assets, ranging from three ten years 38,000 659,000 The Company made a strategic shift on in-house manufacturing and recorded an impairment of the facility in the amount of $ 1,800,000 (c) Patent and Trademark Rights, net Patents and trademarks are stated at cost (primarily legal fees) and are amortized using the straight-line method over the established useful life of 17 years (d) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure (“GAAP”) of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting period. Actual results could differ from those estimates, and those differences may be material. Accounts requiring the use of significant estimates include determination of other-than-temporary impairment on securities, valuation of deferred taxes, patent and trademark valuations, stock-based compensation calculations, building valuation, fair value of warrants, and contingency accruals. (e) Revenue The Company accounts for revenue in accordance with Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (“Topic 606”), Under Topic 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Topic 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue from the sale of Ampligen under cost recovery clinical treatment protocols approved by the FDA is recognized when the product is shipped. The Company has no other obligation associated with its products once shipment has been accepted by the customer. Revenue from the sale Ampligen under the EAP is recognized as the product is distributed and administered to patients involved in the cost recovery program. (f) Accounting for Income Taxes Deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The measurement of deferred income tax assets is reduced, if necessary, by a valuation allowance for any tax benefits which are not expected to be realized. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted. The Company applies the provisions of FASB ASC 740-10 Uncertainty in Income Taxes. As a result of the implementation, there has been no material change to the Company’s tax positions as they have not paid any corporate income taxes due to operating losses. With the exception of net operating losses generated in New Jersey, all tax benefits will likely not be recognized due to the substantial net operating loss carryforwards which will most likely not be realized prior to expiration. With no tax due for the foreseeable future, the Company has determined that a policy to determine the accounting for interest or penalties related to the payment of tax is not necessary at this time. (g) Recent Accounting Standards and Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Measurement of Credit Losses on Financial Instruments, Other recent accounting pronouncements issued by the FASB did not or are not believed by management to have a material impact on the Company’s present or future financial statements. (h) Stock-Based Compensation The Company accounts for its stock-based compensation awards in accordance with FASB ASC Topic 718, “Compensation – Stock Compensation”, which requires recognition of compensation expense related to stock-based compensation awards over the period during which an employee is required to provide service for the award. Compensation expense is equal to the fair value of the award at the date of grant, net of estimated forfeitures. (i) Common Stock Per Share Calculation Basic and diluted net loss per share is computed using the weighted average number of shares of Common Stock outstanding during the period. Equivalent Common shares, consisting of 2,966,538 2,150,163 (j) Long-Lived Assets The Company assesses long-lived assets for impairment when events or changes in circumstances indicate that the carrying value of the assets or the asset grouping may not be recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant under-performance of a business or product line in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes in its use of the assets. The Company measures the recoverability of assets that it will continue to use in its operations by comparing the carrying value of the asset grouping to our estimate of the related total future undiscounted net cash flows. If an asset grouping’s carrying value is not recoverable through the related undiscounted cash flows, the asset grouping is considered to be impaired. The Company measures the impairment by comparing the difference between the asset grouping’s carrying value and its fair value. Long-lived assets are considered a non-financial asset and are recorded at fair value only if an impairment charge is recognized. Impairments are determined for groups of assets related to the lowest level of identifiable independent cash flows. The Company makes subjective judgments in determining the independent cash flows that can be related to specific asset groupings. In addition, as the Company reviews its manufacturing process and other manufacturing planning decisions, the useful lives of assets are shorter than the Company had originally estimated, it accelerates the rate of depreciation over the assets’ new, shorter useful lives.

Marketable Securities

Marketable Securities	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Marketable Securities	(3) Marketable Securities Marketable securities consist of mutual funds and debt securities. At December 31, 2022 and 2021, it was determined that none of the marketable securities had an other-than-temporary impairment. At December 31, 2022 and December 31, 2021, all securities were measured as Level 1 instruments of the fair value measurements standard (See Note 15: Fair Value). As of December 31, 2022, and December 31, 2021, the Company held $ 7,137,000 16,175,000 Mutual Funds classified as available for sale consisted of: Schedule of Available of Sale December 31, 2022 (in thousands) Securities Fair Value Short-Term Investments Mutual Funds $ 7,137 $ 7,137 Totals $ 7,137 $ 7,137 Schedule of Equity Securities December 31, 2022 (in thousands) Securities Net losses recognized during the period on equity securities $ (1,679 ) Less: Net gains and losses recognized during the period on equity securities sold during the period (751 ) Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $ (928 ) Mutual Funds classified as available for sale consisted of: December 31, 2021 (in thousands) Securities Fair Value Short-Term Investments Mutual Funds $ 16,175 $ 16,175 Totals $ 16,175 $ 16,175 December 31, 2021 (in thousands) Securities Net losses recognized during the period on equity securities $ (88 ) Less: Net gains and losses recognized during the period on equity securities sold during the period — Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $ (88 )

Patents, and Trademark Rights,

Patents, and Trademark Rights, Net	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Patents, and Trademark Rights, Net	(4) Patents, and Trademark Rights, Net Schedule of Patents, Trademark Rights December 31, 2020 $ 1,498 Acquisitions 592 Amortization (116 ) December 31, 2021 $ 1,974 Acquisitions 375 Abandonments (190 ) Amortization (218 ) December 31, 2022 $ 1,941 Patents and trademarks are stated at cost (primarily legal fees) and are amortized using the straight-line method of the estimated useful life of 17 years As described in Note 2, the Company reviews its patents and trademark rights periodically to determine whether they have continuing value, or their value has become impaired. Since the Company is a pre-revenue entity that is currently undergoing clinical trial for its products, it has current and historical operating and cash flow losses. The Company requires, and will continue to require, the commitment of substantial resources to develop its products, and, as of December 31, 2022, the Company’s accumulated deficit is approximately $ 380.6 ASC 360, Property, Plant and Equipment, specifies that a long-lived asset (or asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. A current period operating, or cash flow loss combined with a history of operating or cash flow losses associated with the use of a long-lived asset was identified by the Company as the triggering event to assess whether impairment indicators are present for the Company’s long-lived assets, including the patents and trademark rights. In connection therewith, the Company engaged an outside third party to provide a valuation for the impairment of the Company’s long-lived assets, including the patents and trademark rights. Based upon the analysis performed, there is no impairment to the Company’s long-lived assets as of December 31, 2022. Amortization of patents and trademarks for each of the next five years is as follows: Schedule of Amortization of Patents and Trademarks Year Ending December 31, 2023 $ 177 2024 166 2025 161 2026 159 2027 149 Thereafter 1,129 Total $ 1,941

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued Expenses	(5) Accrued Expenses Accrued expenses at December 31, 2022 and 2021 consist of the following: Schedule of Accrued Expenses (in thousands) December 31, 2022 2021 Compensation $ 1 $ 1 Professional fees 492 169 Clinical trial expenses 110 61 Other expenses 203 207 Accrued expenses $ 806 $ 438

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	(6) Stockholders’ Equity (a) Preferred Stock The Company is authorized to issue 5,000,000 0.01 250,000 8,000 1,000 The Company is authorized to issue 8,000 no 1,000 696 715 114 Pursuant to a registration statement relating to a rights offering declared effective by the SEC on February 14, 2019, AIM distributed to its holders of common stock and to holders of certain options and warrants as of February 14, 2019, at no charge, one non-transferable subscription right for each share of common stock held or deemed held on the record date. Each right entitled the holder to purchase one unit, at a subscription price of $ 1,000 1,000 8.80 114 8.80 five years 4,700,000 19 (b) Common Stock and Equity Finances The Company has authorized shares of 350,000,000 8,000,000 350,000,000 On July 7, 2020, the board of directors approved a plan pursuant to which all directors, officers, and employees could purchase from the Company up to an aggregate of $ 500,000 132,238 86,817 1.16 2.35 ; 0.76 1.02 On September 27, 2019, the Company closed a public offering underwritten by A.G.P./Alliance Global Partners, LLC (the “Offering”) of (i) 1,740,550 7,148,310 8,888,860 a Representative’s Warrant to purchase up to an aggregate of 266,665 . The shares of Common Stock and Warrants were sold at a combined Offering price of $ 0.90 0.99 0.899 4.99 7,200,000 , 2020, 1,870,000 8,873,960 266,665 264,000 46,000 15,000 On July 19, 2019, the Company entered into a new Equity Distribution Agreement (the “2019 EDA”) with Maxim Group LLC (“Maxim”), pursuant to which it could sell, from time to time, shares of its Common Stock through Maxim, as agent (the “Offering”). The 2019 EDA replaced a prior EDA with Maxim. For the year ended December 31, 2020, the Company sold 20,444,807 53,936,615 3.5 1,888,727 5,665,731 13,301,526 3.5 465,533 The 2018 Equity Incentive Plan, effective September 12, 2018, authorizes the grant of (i) Incentive Stock Options, (ii) Nonstatutory Stock Options, (iii) Stock Appreciation Rights, (iv) Restricted Stock Awards, (v) Restricted Stock Unit Awards, (vi) Performance Stock Awards, (vii) Performance Cash Awards, and (viii) Other Stock Awards. Initially, a maximum of 7,000,000 10 26,324 9.68 10 23 9.68 27,570 9.68 ten years 400,000 2.77 3.07 ten years 850,000 0.31 1.71 ten years 613,512 1.11 1.71 ten years As of December 31, 2022, and 2021, there were 48,084,287 47,994,672 (c) Common Stock Options and Warrants (i) Stock Options The 2018 Equity Incentive Plan, effective September 12, 2018, authorizes the grant of (i) Incentive Stock Options, (ii) Nonstatutory Stock Options, (iii) Stock Appreciation Rights, (iv) Restricted Stock Awards, (v) Restricted Stock Unit Awards, (vi) Performance Stock Awards, (vii) Performance Cash Awards, and (viii) Other Stock Awards. Initially, a maximum of 7,000,000 10 The Equity Incentive Plans of 2018 are administered by the Board of Directors. The Plans provide for awards to be made to such Officers, other key employees, non-employee Directors, consultants and advisors of the Company and its subsidiaries as the Board may select. Stock options awarded under the Plans may be exercisable at such times (not later than 10 years after the date of grant) and at such exercise prices (not less than fair market value at the date of grant) as the Board may determine. The Board may provide for options to become immediately exercisable upon a “change in control”, which is defined in the Plans to occur upon any of the following events: (a) the acquisition by any person or group, as beneficial owner, of 20% or more of the outstanding shares or the voting power of the outstanding securities of the Company; (b) either a majority of the Directors of the Company at the annual stockholders meeting has been nominated other than by or at the direction of the incumbent Directors of the Board, or the incumbent Directors cease to constitute a majority of the Company’s Board; (c) the Company’s stockholders approve a merger or other business combination pursuant to which the outstanding common stock of the Company no longer represents more than 50% of the combined entity after the transaction; (d) the Company’s stockholders approve a plan of complete liquidation or an agreement for the sale or disposition of all or substantially all of the Company’s assets; or (e) any other event or circumstance determined by the Company’s Board to affect control of the Company and designated by resolution of the Board as a change in control. The fair value of each option award is estimated on the date of grant using a Black-Scholes-Merton pricing option valuation model. Expected volatility is based on the historical volatility of the price of the Company’s stock. The risk-free interest rate is based on U.S. Treasury issues with a term equal to the expected life of the option and equity warrant. The Company uses historical data to estimate expected dividend yield, life and forfeiture rates. The expected life of the options and equity warrants was estimated based on historical option and equity warrant holders’ behavior and represents the period of time that options and equity warrants are expected to be outstanding. The fair values of the options granted were estimated based on the following weighted average assumptions: Schedule of Options and Equity Estimated Based on Weighted Average Assumptions Year Ended December 31, 2022 2021 Risk-free interest rate 1.74 3.88 0.66 1.23 Expected dividend yield — — Expected life 10 5 Expected volatility 98.43 107.18 108.08 108.46 Weighted average grant date fair value for options issued $ 0.51 per option for 850,000 options $ 1.61 per option for 613,512 options The exercise price of all stock options and equity warrants granted was equal to or greater than the fair market value of the underlying common stock on the date of the grant. Information regarding the options approved by the Board of Directors under Equity Plan of 2009 is summarized below. The plan expired June 24, 2019: Schedule of Stock Option Activity 2022 2021 Shares Option Price Weighted Average Exercise Price Shares Option Price Weighted Average Exercise Price Outstanding, beginning of year 128,504 $ 13.20 2,127.84 $ 25.58 129,680 $ 13.20 2,127.84 $ 23.05 Granted — — — — Forfeited (4,105 ) 16.76 2,127.84 129.88 (1,176 ) 16.76 1056.00 289.62 Exercised — — — — — — Outstanding, end of year 124.399 $ 13.20 1,003.20 $ 22.23 128,504 $ 13.20 2,127.84 $ 25.58 Exercisable, end of year 124,399 $ 13.20 1,003.20 126,393 $ 13.20 2,127.84 Weighted average remaining contractual life (years) 5.98 5.9 Information regarding the options approved by the Board of Directors under the Equity Plan of 2018 is summarized below: Schedule of Stock Option Activity 2022 2021 Shares Option Price Weighted Average Exercise Price Shares Option Price Weighted Average Exercise Price Outstanding, beginning of year 1,650,017 $ 1.11 9.68 $ 2.35 1,086,549 $ 1.85 9.68 $ 2.75 Granted 850,000 $ 0.31 1.71 $ 0.51 613,512 $ 1.11 1.71 $ 1.67 Forfeited (25,046 ) $ 1.85 9.68 $ 1.86 (50,044 ) $ 1.85 8.50 $ 1.86 Exercised — — — — — — Outstanding, end of year 2,474,971 $ 0.31 9.68 $ 1.72 1,650,017 $ 1.11 9.68 $ 2.35 Exercisable, end of year 1,916,637 $ 0.41 9.68 $ 2.22 1,141,798 $ 1.11 9.68 $ 2.35 Weighted average remaining contractual life (years) 9.65 9.12 Available for future grants 466,120 344,322 Stock option activity during the years ended December 31, 2022 and 2021 is as follows: Vested stock option activity for employees: Schedule of Vest Stock Option Activity Number of Weighted Weighted Aggregate Outstanding December 31, 2020 1,049,695 $ 5.38 9.28 — Granted 500,000 1.60 9.11 — Forfeited (50,897 ) 19.50 — — Expired — 348.48 — — Outstanding December 31, 2021 1,498,798 $ 4.22 9.11 — Granted 550,000 0.49 9.71 — Forfeited (28,584 ) 17.71 Expired — — — — Outstanding December 31, 2022 2,020,214 $ 3.01 8.86 — Vested and expected to vest at December 31, 2022 2,020,214 $ 3.01 8.86 — Exercisable at December 31, 2022 1,627,888 $ 2.36 6.54 — The weighted-average grant-date fair value of employee options granted during the year 2022 was $ 269,000 550,000 0.49 801,000 500,000 1.60 Unvested stock option activity for employees: Schedule of Unvested Stock Option Activity Number of Weighted Average Aggregate Unvested December 31, 2020 728,846 $ 3.71 9.61 — Granted 449,102 1.60 9.11 — Vested (765,448 ) 2.24 8.36 — Forfeited — — — — Unvested December 31, 2021 412,500 $ 4.15 5.85 — Granted 550,000 0.49 9.71 — Vested (541,590 ) 1.31 9.73 — Forfeited (28,584 ) 17.71 — — Unvested December 31, 2022 392,326 $ 0.80 8.86 — Vested stock option activity for non-employees: Schedule of Vest Stock Option Activity Number Weighted Weighted Aggregate Outstanding December 31, 2020 166,533 $ 11.03 6.88 — Granted 113,512 1.64 — — Exercised — — — — Forfeited (322 ) 965.93 — — Outstanding December 31, 2021 279,723 $ 6.12 7.93 — Granted 300,000 0.54 9.68 — Exercised — — — — Forfeited (568 ) 153.12 — — Outstanding December 31, 2022 579,155 $ 3.09 8.36 — Vested and expected to vest at December 31, 2022 579,155 $ 3.09 8.36 — Exercisable at December 31, 2022 412,487 $ 3.60 9.49 — The weighted-average grant-date fair value of non-employee options granted during year 2022 was $ 161,500 300,000 0.54 181,161 109,154 1.66 Unvested stock option activity for non-employees: Schedule of Unvested Stock Option Activity Number of Weighted Weighted Aggregate Unvested December 31, 2020 66,202 $ 7.24 6.13 — Granted 113,512 1.64 9.92 — Vested (81,883 ) 3.48 — — Forfeited — — — — Unvested December 31, 2021 97,831 $ 3.89 7.82 — Granted 300,000 0.54 9.68 — Vested (229,053 ) 0.82 — — Forfeited — — — — Unvested December 31, 2022 168,778 $ 4.05 9.49 — Stock-based compensation expense was approximately $ 954,000 1,568,000 0.02 0.03 As of December 31, 2022, and 2021, there was $ 217,000 779,000 (ii) Stock Warrants Stock warrants are issued as needed by the Board of Directors and have no formal plan. The fair value of each warrant award is estimated on the date of grant using a Black-Scholes-Merton pricing option valuation model. Expected volatility is based on the historical volatility of the price of the Company’s stock. The risk-free interest rate is based on U.S. Treasury issues with a term equal to the expected life of the warrant. The Company uses historical data to estimate expected dividend yield, life and forfeiture rates. The expected life of the warrants was estimated based on historical option holder’s behavior and represents the period of time that options are expected to be outstanding. There were 16,907,471 0.99 8.80 Information regarding warrants outstanding and exercisable into shares of common stock is summarized below: Schedule of Warrants Outstanding and Exercisable 2022 2021 Shares Warrant Weighted Average Exercise Price Shares Warrant Weighted Outstanding, beginning of year 294,939 $ 0.99 469.92 $ 15.19 375,100 $ 0.99 469.92 $ 116.38 Granted — — — — — — Expired (95 ) 469.92 469.92 (79,593 ) 17.16 84.48 20.85 Exercised (114 ) 8.80 8.80 (568 ) 8.80 8.80 Outstanding, end of year 288,077 $ 0.99 132.00 $ 9.10 294,939 $ 0.99 469.92 $ 15.19 Exercisable 288,077 $ 0.99 132.00 $ 9.10 294,939 $ 0.99 469.92 $ 15.19 Weighted average remaining contractual life .94 4.75 Years exercisable 2023 2024 2022 2025 Stock warrants are issued at the discretion of the Board. In 2022 and 2021 there were no 114 568

Segment and Related Information

Segment and Related Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment and Related Information	(7) Segment and Related Information The Company operates in one segment, which performs research and development activities related to Ampligen and other drugs under development. The Company’s revenues for the two-year period ended December 31, 2022, were earned in the United States. All assets are maintained in the United States of America.

Research, Consulting and Supply

Research, Consulting and Supply Agreements	12 Months Ended
	Dec. 31, 2022
Research Consulting And Supply Agreements
Research, Consulting and Supply Agreements	(8) Research, Consulting and Supply Agreements In 2016, the Company entered into a five-year agreement (the “Impatients Agreement”) with Impatients, N.V. (“myTomorrows”), a Netherlands-based company, for the commencement and management of an EAP in Europe and Turkey (the “Territory”) related to ME/CFS. Pursuant to the agreement, myTomorrows, as our exclusive service provider and distributor in the Territory, is performing EAP activities. The agreement was automatically extended for a period of 12 months on May 20, 2021; automatically extended again for an additional period of 12 months on May 20, 2022; and will be automatically extended again on May 20, 2023. Jubilant HollisterStier (Jubilant) is AIM’s authorized CMO for Ampligen for the approval in Argentina. In 2017, the Company entered into a purchase order with Jubilant pursuant to which Jubilant will manufacture batches of Ampligen® for the Company. Since the 2017 engagement of Jubilant, four lots of Ampligen consisting of more than 16,000 units have been manufactured and released in year 2018. The first lot was designated for human use in the US in the cost recovery CFS program and for expanded oncology clinical trials. The second lot has been designated for these programs in addition to commercial distribution in Argentina for the treatment of CFS. The production of additional polymer (Ampligen intermediates) took place in 2019 at the Company’s New Brunswick facility. Additionally, two lots of Ampligen were manufactured in December 2019 and January 2020 at Jubilant. The current manufactured lots of Ampligen have been fully tested and released for commercial product launch in Argentina and for clinical trials. In August 2020, we contracted Amarex Clinical Research LLC (“Amarex”) to act as our Clinical Research Organization and provide regulatory support with regard to a possible clinical trial testing Ampligen’s potential as a COVID-19 prophylaxis via intranasal delivery, and for the development of Ampligen as a therapy for pancreatic cancer. For the year ended December 31, 2022, and for the year ended December 31, 2021 the Company has incurred an expense and paid Amarex approximately $ 2,153,000 437,000 In December 2020, AIM added Pharmaceutics International Inc. (“Pii”) as a “Fill & Finish” provider to enhance the Company’s capacity to produce the drug Ampligen. This addition amplifies AIM’s manufacturing capability by providing redundancy and cost savings. The contracts augment AIM’s existing fill and finish capacity. As agreed to in the Master Services Agreement, the terms of each of AIM’s projects with Pii will be negotiated separately and defined in individual Service Contracts. For the year ended December 31, 2022, the Company has incurred an expense and paid Pii approximately $ 278,000 In January 2021, the Company entered into a Sponsor Agreement with the Centre for Human Drug Research (“CHDR”) for a Phase 1 clinical study to assess the safety, tolerability, and biological activity of Ampligen as a potential intranasal therapy. For the year ended December 31, 2022, the Company has incurred an expense and paid CHDR approximately $ 56,000 In April 2021, the Company approved a proposal from Polysciences Inc. (“Polysciences”) for the manufacture of our Poly I and Poly C12U polynucleotides and associated test methods at Polysciences’ Warrington, PA location to enhance our capacity to produce the polymer precursors to the drug Ampligen. We are working with Polysciences to negotiate and finalize both a Service Agreement and a Quality Agreement. For the year ended December 31, 2022 the Company has incurred an expense and paid Polysciences approximately $ 103,000 In July 2021, the Company executed a Reservation and Start-Up Agreement (the “Agreement”) with hVIVO Services Limited (“hVIVO”), and subsequently signed a clinical trial agreement (“CTA”) in September. For the year ended December 3, 2021, the Company had incurred an expense and paid hVIVO approximately $ 2,340,000 60,000

401(k) Plan

401(k) Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
401(k) Plan	(9) 401(k) Plan The Company has a defined contribution plan, entitled the AIM ImmunoTech Employees 401(k) Plan and Trust Agreement (the “401(k) Plan”). Full time employees of the Company are eligible to participate in the 401(k) Plan following one year of employment. Subject to certain limitations imposed by federal tax laws, participants are eligible to contribute up to 15 Each participant immediately vests in his or her deferred salary contributions, while Company contributions will vest over one year. A 6 122,000 139,000

Employment Agreements

Employment Agreements	12 Months Ended
	Dec. 31, 2022
Employment Agreements
Employment Agreements	(10) Employment Agreements The Company had contractual agreements with Named Executive Officers (“NEO”) in 2022, and 2021. The aggregate annual base compensation for these NEO under their respective contractual agreements for 2022 and 2021 was $ 1,275,000 and $ 1,625,000 , respectively. In addition, certain of these Officers were entitled to receive performance bonuses of up to 25 % or 20 % of their respective annual base salary, at the sole discretion of the Compensation Committee of the Board of Directors. In 2022 and 2021, Officers’ bonuses were $ 450,000 and $ 550,000 respectively. In 2022, equity was granted as a form of compensation to these Officers. a. The Company granted 300,000 ten-year 0.41 b. The Company granted 150,000 ten-year 0.41 0.70 one year c. The Company granted 50,000 ten-year 0.70 one year The Company 66,000 In 2021, equity was granted as a form of compensation to these Officers. d. The Company granted 300,000 ten-year 1.71 e. The Company granted 100,000 ten-year 1.44 one year f. The Company granted 100,000 ten-year 1.44 one year The Company recorded stock compensation expense of approximately $ 105,000

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	(11) Leases The Company leases office and storage space, and other equipment under non-cancellable operating leases with initial terms typically ranging from 1 5 Leases The Company’s lease terms may include options to extend or terminate the lease. The Company exercises judgment to determine the term of those leases when extension or termination options are present and include such options in the calculation of the lease term when it is reasonably certain that it will exercise those options. The Company has elected to include both lease and non-lease components in the determination of lease payments. Payments made to a lessor for items such as taxes, insurance, common area maintenance, or other costs commonly referred to as executory costs, are also included in lease payments if they are fixed. The fixed portion of these payments are included in the calculation of the lease liability, while any variable portion would be recognized as variable lease expenses, when incurred. Variable payments made to third parties for these, or similar costs, such as utilities, are not included in the calculation of lease payments. At lease commencement, lease-related assets and liabilities are measured at the present value of future lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company exercises judgment in determining the incremental borrowing rate based on the information available when the lease commences to measure the present value of future payments. Operating leases are included in other assets, current operating lease obligations, and operating lease obligations (less current portion) on the Company’s consolidated balance sheet. Short term leases with an initial term of 12 months or less are not presented on the balance sheet with expense recognized as incurred. The Company entered into a Lease Agreement for a term of five years September 14, 2020 1,415 On June 13, 2018, the Company entered into a Lease Agreement for a term of six years July 1, 2018 3,000 3 2,100 2,785 On May 1, 2019, the Company entered into a Lease Agreement for a term of three years May 1, 2019 3,000 1,500 The expected lease term includes both contractual lease periods and, when applicable, cancelable option periods when it is reasonably certain that the Company would exercise such options. The Company’s leases have remaining lease terms between 4 5 2.35 2.72 The Company has determined that the incremental borrowing rate is 10 Future minimum payments as of December 31, 2022, are as follows: Schedule of Operating lease Future Payments Year Ending December 31, (in thousands) 2023 $ 271 2024 243 2025 216 2026 200 2027 133 Thereafter — Less imputed interest (226 ) Total $ 837 As of December 31, 2022, and 2021, the balance of the right of use assets was $ 829,000 149,000 837,000 149,000 190,000 67,000 56,000 12,000

Income Taxes (FASB ASC 740 Inco

Income Taxes (FASB ASC 740 Income Taxes)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes (FASB ASC 740 Income Taxes)	(12) Income Taxes (FASB ASC 740 Income Taxes) The Company applies the provisions of FASB ASC 740-10 Uncertainty in Income Taxes. As a result of the implementation, there has been no material change to the Company’s tax positions as they have not paid any corporate income taxes due to operating losses. With the exception of net operating losses and research and development credits generated in New Jersey, all tax benefits will likely not be recognized due to the substantial net operating loss carryforwards which will most likely not be realized prior to expiration. As of December 31, 2022, the Company has approximately $ 250.5 of Federal net operating loss carryforwards (expiring in the years 2023 through 2038), the use of which has been limited by Internal Revenue Code Section 382 and $ 53.6 of Federal net operating loss with no expiration date available to offset future federal taxable income. The Company has approximately $ 19.6 million of New Jersey state net operating loss carryforwards ( expiring in 2042 ). The Company has approximately $ 58.4 of Florida state net operating loss carryforwards with no expiration date to offset future Florida taxable income. The Company has approximately $ 3.6 million of Belgium net operating loss carryforwards with no expiration date to offset future taxable income. In December 2022, the Company effectively sold $ 20,500,000 of its New Jersey state net operating loss carryforward and $ 15,000 in R&D credits for the year 2021 for approximately $ 1,676,000 . The utilization of certain state net operating loss carryforwards may be subject to annual limitations. With no tax due for the foreseeable future, the Company has determined that a policy to determine the accounting for interest or penalties related to the payment of tax is not necessary at this time. Under the Tax Reform Act of 1986, the utilization of a corporation’s net operating loss carryforward is limited following a greater than 50% change in ownership. As noted above, due to the Company’s prior and current equity transactions, some of the Company’s net operating loss carryforwards are subject to an annual limitation generally determined by multiplying the value of the Company on the date of the ownership change by the federal long-term tax-exempt rate. Any unused annual limitation may be carried forward to future years for the balance of the net operating loss carryforward period. Deferred income taxes reflect the net tax effects of temporary differences between carrying amounts of assets and liabilities for financial reporting purposes and the carrying amounts used for income tax purposes. In assessing the realizability of deferred tax assets, Management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. With the exception of net operating losses generated in New Jersey which can be surrendered for 80% of their value, due to the uncertainty of the Company’s ability to realize the benefit of the deferred tax asset, the remainder of our deferred tax assets are fully offset by a valuation allowance at December 31, 2022 and 2021. The components of the net deferred tax assets and liabilities as of December 31, 2022 and 2021 consist of the following: Schedule of Components of Net Deferred Tax Assets and Liabilities 2022 2021 (in thousands) Deferred tax assets: December 31, 2022 2021 Net operating losses $ 19,674 $ 15,988 Research and Development costs 7,647 7,077 Amortization & depreciation 2,342 1,107 R&D credits 744 82 Other 77 54 ROU 2 — Stock compensation 63 708 Total deferred tax assets 30,549 25,016 Less: Valuation allowance (29,431 ) (23,711 ) Deferred tax assets, net $ 1,118 $ 1,305 Deferred tax assets are included within other assets in the accompanying Consolidated Balance Sheets. The benefits of deferred tax assets are included within the gain from sale of income tax operating losses in the accompanying Consolidated Statements of Comprehensive Loss. The Company’s deferred tax asset estimates the projected sale of 2022 and 2021 New Jersey state operating losses to be sold in the subsequent year, respectively. Rate Reconciliation Reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows (in thousands): Schedule of Effective Tax Rate and Statutory Tax Rate Pre Tax Book Loss $ (19,498 ) Federal Rate (4,095 ) 21.0 % State Taxes (1,640 ) 8.4 % RTP (1,590 ) 8.2 % Other 1,606 -8.2 % Valuation Allowance 5,719 -29.4 % Total — 0.0 %

Certain Relationships and Relat

Certain Relationships and Related Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Certain Relationships and Related Transactions	(13) Certain Relationships and Related Transactions The Company has an employment agreement with its NEOs and has granted its NEOs and directors options to purchase its common stock. Please see details of these Employment Agreements in Note 10 - Employment Agreements.

Concentrations of Risk

Concentrations of Risk	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Concentrations of Risk	(14) Concentrations of Risk Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents, investments and accounts receivable. The Company places its cash with high-quality financial institutions and, at times, such amounts in non-interest-bearing accounts may be in excess of Federal Deposit Insurance Corporation insurance limits. There were no credit-based sales for 2022 and 2021. There are a limited number of suppliers in the United States and abroad available to provide the raw and packaging materials/reagents for use in manufacturing Ampligen and Alferon N Injection. At present, we do not have any agreements with third parties for the supply of any of these materials or we are relying on a limited source of reagent suppliers necessary for the manufacture of Alferon N Injection. Jubilant HollisterStier LLC has manufactured batches of Ampligen for us pursuant to purchase orders. We anticipate that additional orders will be placed upon approved quotes and purchase orders provided by us to Jubilant. On December 22, 2020, we added Pharmaceutics International Inc. (“Pii”) as a “Fill & Finish” provider to enhance our capacity to produce the drug Ampligen. This addition amplifies our manufacturing capability by providing redundancy and cost savings. The contracts augment our existing fill and finish capacity. If we are unable to place adequate acceptable purchase orders with Jubilant or Pii in the future at acceptable prices upon acceptable terms, we will need to find another manufacturer. The costs and availability of products and materials we would need for the production of Ampligen are subject to fluctuation depending on a variety of factors beyond our control, including competitive factors, changes in technology, ownership of intellectual property, FDA and other governmental regulations. There can be no assurance that we will be able to obtain such products and materials on terms acceptable to us or at all. Currently, the Alferon N Injection manufacturing process is on hold and there is no definitive timetable to restart production. If we are unable to acquire FDA approvals related to the manufacturing process and/or final product of new Alferon N Injection inventory or contract with a CMO, our operations most likely will be materially and/or adversely affected. In light of these contingencies, there can be no assurances that the approved Alferon N Injection product will be returned to production on a timely basis, if at all, or that if and when it is again made commercially available, it will return to prior sales levels.

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value	(15) Fair Value The Company is required under U.S. GAAP to disclose information about the fair value of all the Company’s financial instruments, whether or not these instruments are measured at fair value on the Company’s consolidated balance sheets. The Company estimates that the fair values of cash and cash equivalents, other assets, accounts payable and accrued expenses approximate their carrying values due to the short-term maturities of these items. The Company also has certain warrants with a cash settlement feature in the occurrence of a Fundamental Transaction, which is defined if the Company, directly or indirectly, in one or more related transactions, consummates a stock or share purchase agreement or other business combination (including, without limitation, a reorganization, recapitalization, spin-off or scheme of arrangement) with another person or group of persons, whereby such other person or group acquires more than 50% of the outstanding shares of common stock (not including any shares of common stock held by the other person or group of persons making or party to, or associated or affiliated with the other persons making or party to, such stock or share purchase agreement or other business combination). The fair value of the redeemable warrants (“Warrants”) related to the Company’s April 2018, and March 2019 common stock and warrant issuance, are calculated using a Monte Carlo Simulation. While the Monte Carlo Simulation is one of a number of possible pricing models, the Company has determined it to be industry accepted and fairly presented the fair value of the Warrants. As an additional factor to determine the fair value of the Put’s liability, the occurrence probability of a Fundamental Transaction event was factored into the valuation. The Company recomputes the fair value of the Warrants at the issuance date and the end of each quarterly reporting period. Such value computation includes subjective input assumptions that are consistently applied each period. If the Company were to alter its assumptions or the numbers input based on such assumptions, the resulting fair value could be materially different. The Company utilized the following assumptions to estimate the fair value of the April 2018 Warrants: Schedule of Assumptions to Estimate Fair Value of Warrants December 31, December 31, 2022 2021 Underlying price per share $ 0.31 $ 0.92 Exercise price per share $ 17.16 $ 17.16 Risk-free interest rate 4.74 % 0.67 % Expected holding period 0.81 1.81 Expected volatility 75 % 120 % Expected dividend yield — — The Company utilized the following assumptions to estimate the fair value of the March 2019 Warrants: December 31, December 31, 2022 2021 Underlying price per share $ 0.31 $ 0.92 Exercise price per share $ 8.80 $ 8.80 Risk-free interest rate 4.67 % 0.78 % Expected holding period 1.19 2.19 Expected volatility 70 % 125 % Expected dividend yield — — The significant assumptions using the Monte Carlo Simulation approach for valuation of the Warrants are: (i) Risk-Free Interest Rate (ii) Expected Holding Period (iii) Expected Volatility (iv) Expected Dividend Yield 0 (v) Expected Probability of a Fundamental Transaction. 1. The Company only has one product that is FDA approved but is currently not available for commercial sales. 2. The Company will have to perform additional clinical trials for FDA approval of its flagship product. 3. Industry and market conditions continue to include uncertainty, adding risk to any transaction. 4. Available capital for a potential buyer in a cash transaction continues to be limited. 5. The nature of a life sciences company is heavily dependent on future funding and high fixed costs, including Research & Development. 6. The Company has minimal revenues streams which are insufficient to meet the funding needs for the cost of operations or construction at their manufacturing facility; and 7. The Company’s Rights Agreement and Executive Agreements make it less attractive to a potential buyer. With the above factors utilized in analysis of the likelihood of the Put’s potential Liability, the Company estimated the range of probabilities related to a Put right being triggered as: Schedule of Range of Probabilities Range of Probability Probability Low 0.5 % Medium 1.0 % High 5.0 % The Monte Carlo Simulation has incorporated a 5.0 (vi) Expected Timing of Announcement of a Fundamental Transaction. (vii) Expected 100 Day Volatility at Announcement of a Fundamental Transaction 100 (viii) Expected Risk-Free Interest Rate at Announcement of a Fundamental Transaction (ix) Expected Time Between Announcement and Consummation of a Fundamental Transaction. While the assumptions remain consistent from period to period (e.g., utilizing historical stock prices), the numbers input change from period to period (e.g., the actual historical prices input for the relevant period). The carrying amount and estimated fair value of the above Warrants was approximately $ 0 35,000 The Company applies FASB ASC 820 (formerly Statement No. 157 Fair Value Measurements FASB ASC 820-10-35-37 (formerly SFAS No. 157) establishes a valuation hierarchy based on the transparency of inputs used in the valuation of an asset or liability. Classification is based on the lowest level of inputs that is significant to the fair value measurement. The valuation hierarchy contains three levels: 1. Level 1 – Quoted prices are available in active markets for identical assets or liabilities at the reporting date. Generally, this includes debt and equity securities that are traded in an active market. 2. Level 2 – Observable inputs other than Level 1 prices such as quote prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Generally, this includes debt and equity securities that are not traded in an active market. 3. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or other valuation techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. As of December 2022, the Company has classified the warrants with cash settlement features as Level 3. Management evaluates a variety of inputs and then estimates fair value based on those inputs. As discussed above, the Company utilized the Monte Carlo Simulation Model in valuing the warrants and the convertible note. The table below presents the balances of assets and liabilities measured at fair value on a recurring basis by level within the hierarchy as: Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (in thousands) Total Level 1 Level 2 Level 3 Assets: Marketable securities $ 7,137 $ 7,137 $ — $ — Liabilities: Redeemable warrants $ — $ — $ — $ — (in thousands) Total Level 1 Level 2 Level 3 Assets: Marketable securities $ 16,175 $ 16,175 $ — $ — Liabilities: Redeemable warrant $ 35 $ — $ — $ 35 The changes in Level 3 Liabilities measured at fair value on a recurring basis are summarized as follows (in thousands): Schedule of Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis Redeemable warrants: Balance at December 31, 2021 $ 35 Fair value adjustments (35 ) Balance at December 31, 2022 $ — The table below presents the balances of assets and liabilities measured at fair value on a nonrecurring basis by level within the hierarchy as: Schedule of Assets and Liabilities Measured at Fair Value on a Non Recurring Basis (in thousands) Total Level 1 Level 2 Level 3 Total Gains (Losses) Assets: Long lived assets held and used (a) $ 3,900 $ — $ — $ 3,900 $ 1,800 (a) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of $ 5,700,000 3,900,000 1,800,000

Financing Obligation Arising fr

Financing Obligation Arising from Sale Leaseback Transaction	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Financing Obligation Arising from Sale Leaseback Transaction	(16) Financing Obligation Arising from Sale Leaseback Transaction On March 16, 2018, the Company sold land and a building for $ 4,080,000 lease the property back for ten years at $408,000 per year for two years through March 31, 2020. The lease payments will increase 2.5% per year for the next three years through March 31, 2023, and the lease payments will increase 3% for the remaining five years through March 31, 2028 73,314 five years 17.05 125 On May 13, 2021, the Company completed its repurchase of the property for cash of $ 4,732,637 For the period ended December 31, 2021, the loss on extinguishment was $ 2,701,460 19,000

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	(17) Subsequent Events On March 28, 2023, Nancy K. Bryan was appointed a Director to the Company’s Board of Directors. See “PART III ITEM 10. / Directors and Executive Officers and Corporate Governance” for biographical information.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Cash, Cash Equivalents and Marketable Securities	(a) Cash, Cash Equivalents and Marketable Securities Cash, Cash Equivalents and marketable securities total $ 34,190,000 48,268,000
Property and Equipment, net	(b) Property and Equipment, net Schedule of Property and Equipment (in thousands) December 31, 2022 2021 Land, buildings and improvements $ — $ 3,900 Furniture, fixtures, and equipment 2,233 2,353 Total property and equipment 2,233 6,253 Less: accumulated depreciation and amortization (2,038 ) (2,206 ) Property and equipment, net $ 195 $ 4,047 Property and equipment are recorded at cost. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the respective assets, ranging from three ten years 38,000 659,000 The Company made a strategic shift on in-house manufacturing and recorded an impairment of the facility in the amount of $ 1,800,000
Patent and Trademark Rights, net	(c) Patent and Trademark Rights, net Patents and trademarks are stated at cost (primarily legal fees) and are amortized using the straight-line method over the established useful life of 17 years
Use of Estimates	(d) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure (“GAAP”) of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting period. Actual results could differ from those estimates, and those differences may be material. Accounts requiring the use of significant estimates include determination of other-than-temporary impairment on securities, valuation of deferred taxes, patent and trademark valuations, stock-based compensation calculations, building valuation, fair value of warrants, and contingency accruals.
Revenue	(e) Revenue The Company accounts for revenue in accordance with Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (“Topic 606”), Under Topic 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Topic 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue from the sale of Ampligen under cost recovery clinical treatment protocols approved by the FDA is recognized when the product is shipped. The Company has no other obligation associated with its products once shipment has been accepted by the customer. Revenue from the sale Ampligen under the EAP is recognized as the product is distributed and administered to patients involved in the cost recovery program.
Accounting for Income Taxes	(f) Accounting for Income Taxes Deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The measurement of deferred income tax assets is reduced, if necessary, by a valuation allowance for any tax benefits which are not expected to be realized. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted. The Company applies the provisions of FASB ASC 740-10 Uncertainty in Income Taxes. As a result of the implementation, there has been no material change to the Company’s tax positions as they have not paid any corporate income taxes due to operating losses. With the exception of net operating losses generated in New Jersey, all tax benefits will likely not be recognized due to the substantial net operating loss carryforwards which will most likely not be realized prior to expiration. With no tax due for the foreseeable future, the Company has determined that a policy to determine the accounting for interest or penalties related to the payment of tax is not necessary at this time.
Recent Accounting Standards and Pronouncements	(g) Recent Accounting Standards and Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Measurement of Credit Losses on Financial Instruments, Other recent accounting pronouncements issued by the FASB did not or are not believed by management to have a material impact on the Company’s present or future financial statements.
Stock-Based Compensation	(h) Stock-Based Compensation The Company accounts for its stock-based compensation awards in accordance with FASB ASC Topic 718, “Compensation – Stock Compensation”, which requires recognition of compensation expense related to stock-based compensation awards over the period during which an employee is required to provide service for the award. Compensation expense is equal to the fair value of the award at the date of grant, net of estimated forfeitures.
Common Stock Per Share Calculation	(i) Common Stock Per Share Calculation Basic and diluted net loss per share is computed using the weighted average number of shares of Common Stock outstanding during the period. Equivalent Common shares, consisting of 2,966,538 2,150,163
Long-Lived Assets	(j) Long-Lived Assets The Company assesses long-lived assets for impairment when events or changes in circumstances indicate that the carrying value of the assets or the asset grouping may not be recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant under-performance of a business or product line in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes in its use of the assets. The Company measures the recoverability of assets that it will continue to use in its operations by comparing the carrying value of the asset grouping to our estimate of the related total future undiscounted net cash flows. If an asset grouping’s carrying value is not recoverable through the related undiscounted cash flows, the asset grouping is considered to be impaired. The Company measures the impairment by comparing the difference between the asset grouping’s carrying value and its fair value. Long-lived assets are considered a non-financial asset and are recorded at fair value only if an impairment charge is recognized. Impairments are determined for groups of assets related to the lowest level of identifiable independent cash flows. The Company makes subjective judgments in determining the independent cash flows that can be related to specific asset groupings. In addition, as the Company reviews its manufacturing process and other manufacturing planning decisions, the useful lives of assets are shorter than the Company had originally estimated, it accelerates the rate of depreciation over the assets’ new, shorter useful lives.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment (in thousands) December 31, 2022 2021 Land, buildings and improvements $ — $ 3,900 Furniture, fixtures, and equipment 2,233 2,353 Total property and equipment 2,233 6,253 Less: accumulated depreciation and amortization (2,038 ) (2,206 ) Property and equipment, net $ 195 $ 4,047

Marketable Securities (Tables)

Marketable Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Available of Sale	Mutual Funds classified as available for sale consisted of: Schedule of Available of Sale December 31, 2022 (in thousands) Securities Fair Value Short-Term Investments Mutual Funds $ 7,137 $ 7,137 Totals $ 7,137 $ 7,137 Mutual Funds classified as available for sale consisted of: December 31, 2021 (in thousands) Securities Fair Value Short-Term Investments Mutual Funds $ 16,175 $ 16,175 Totals $ 16,175 $ 16,175
Schedule of Equity Securities	Schedule of Equity Securities December 31, 2022 (in thousands) Securities Net losses recognized during the period on equity securities $ (1,679 ) Less: Net gains and losses recognized during the period on equity securities sold during the period (751 ) Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $ (928 ) December 31, 2021 (in thousands) Securities Net losses recognized during the period on equity securities $ (88 ) Less: Net gains and losses recognized during the period on equity securities sold during the period — Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $ (88 )

Patents, and Trademark Rights_2

Patents, and Trademark Rights, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Patents, Trademark Rights	Schedule of Patents, Trademark Rights December 31, 2020 $ 1,498 Acquisitions 592 Amortization (116 ) December 31, 2021 $ 1,974 Acquisitions 375 Abandonments (190 ) Amortization (218 ) December 31, 2022 $ 1,941
Schedule of Amortization of Patents and Trademarks	Amortization of patents and trademarks for each of the next five years is as follows: Schedule of Amortization of Patents and Trademarks Year Ending December 31, 2023 $ 177 2024 166 2025 161 2026 159 2027 149 Thereafter 1,129 Total $ 1,941

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses at December 31, 2022 and 2021 consist of the following: Schedule of Accrued Expenses (in thousands) December 31, 2022 2021 Compensation $ 1 $ 1 Professional fees 492 169 Clinical trial expenses 110 61 Other expenses 203 207 Accrued expenses $ 806 $ 438

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Options and Equity Estimated Based on Weighted Average Assumptions	Schedule of Options and Equity Estimated Based on Weighted Average Assumptions Year Ended December 31, 2022 2021 Risk-free interest rate 1.74 3.88 0.66 1.23 Expected dividend yield — — Expected life 10 5 Expected volatility 98.43 107.18 108.08 108.46 Weighted average grant date fair value for options issued $ 0.51 per option for 850,000 options $ 1.61 per option for 613,512 options
Schedule of Warrants Outstanding and Exercisable	Information regarding warrants outstanding and exercisable into shares of common stock is summarized below: Schedule of Warrants Outstanding and Exercisable 2022 2021 Shares Warrant Weighted Average Exercise Price Shares Warrant Weighted Outstanding, beginning of year 294,939 $ 0.99 469.92 $ 15.19 375,100 $ 0.99 469.92 $ 116.38 Granted — — — — — — Expired (95 ) 469.92 469.92 (79,593 ) 17.16 84.48 20.85 Exercised (114 ) 8.80 8.80 (568 ) 8.80 8.80 Outstanding, end of year 288,077 $ 0.99 132.00 $ 9.10 294,939 $ 0.99 469.92 $ 15.19 Exercisable 288,077 $ 0.99 132.00 $ 9.10 294,939 $ 0.99 469.92 $ 15.19 Weighted average remaining contractual life .94 4.75 Years exercisable 2023 2024 2022 2025
Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Vest Stock Option Activity	Vested stock option activity for employees: Schedule of Vest Stock Option Activity Number of Weighted Weighted Aggregate Outstanding December 31, 2020 1,049,695 $ 5.38 9.28 — Granted 500,000 1.60 9.11 — Forfeited (50,897 ) 19.50 — — Expired — 348.48 — — Outstanding December 31, 2021 1,498,798 $ 4.22 9.11 — Granted 550,000 0.49 9.71 — Forfeited (28,584 ) 17.71 Expired — — — — Outstanding December 31, 2022 2,020,214 $ 3.01 8.86 — Vested and expected to vest at December 31, 2022 2,020,214 $ 3.01 8.86 — Exercisable at December 31, 2022 1,627,888 $ 2.36 6.54 —
Schedule of Unvested Stock Option Activity	Unvested stock option activity for employees: Schedule of Unvested Stock Option Activity Number of Weighted Average Aggregate Unvested December 31, 2020 728,846 $ 3.71 9.61 — Granted 449,102 1.60 9.11 — Vested (765,448 ) 2.24 8.36 — Forfeited — — — — Unvested December 31, 2021 412,500 $ 4.15 5.85 — Granted 550,000 0.49 9.71 — Vested (541,590 ) 1.31 9.73 — Forfeited (28,584 ) 17.71 — — Unvested December 31, 2022 392,326 $ 0.80 8.86 —
Share-Based Payment Arrangement, Nonemployee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Vest Stock Option Activity	Vested stock option activity for non-employees: Schedule of Vest Stock Option Activity Number Weighted Weighted Aggregate Outstanding December 31, 2020 166,533 $ 11.03 6.88 — Granted 113,512 1.64 — — Exercised — — — — Forfeited (322 ) 965.93 — — Outstanding December 31, 2021 279,723 $ 6.12 7.93 — Granted 300,000 0.54 9.68 — Exercised — — — — Forfeited (568 ) 153.12 — — Outstanding December 31, 2022 579,155 $ 3.09 8.36 — Vested and expected to vest at December 31, 2022 579,155 $ 3.09 8.36 — Exercisable at December 31, 2022 412,487 $ 3.60 9.49 —
Schedule of Unvested Stock Option Activity	Unvested stock option activity for non-employees: Schedule of Unvested Stock Option Activity Number of Weighted Weighted Aggregate Unvested December 31, 2020 66,202 $ 7.24 6.13 — Granted 113,512 1.64 9.92 — Vested (81,883 ) 3.48 — — Forfeited — — — — Unvested December 31, 2021 97,831 $ 3.89 7.82 — Granted 300,000 0.54 9.68 — Vested (229,053 ) 0.82 — — Forfeited — — — — Unvested December 31, 2022 168,778 $ 4.05 9.49 —
2009 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Vest Stock Option Activity	Information regarding the options approved by the Board of Directors under Equity Plan of 2009 is summarized below. The plan expired June 24, 2019: Schedule of Stock Option Activity 2022 2021 Shares Option Price Weighted Average Exercise Price Shares Option Price Weighted Average Exercise Price Outstanding, beginning of year 128,504 $ 13.20 2,127.84 $ 25.58 129,680 $ 13.20 2,127.84 $ 23.05 Granted — — — — Forfeited (4,105 ) 16.76 2,127.84 129.88 (1,176 ) 16.76 1056.00 289.62 Exercised — — — — — — Outstanding, end of year 124.399 $ 13.20 1,003.20 $ 22.23 128,504 $ 13.20 2,127.84 $ 25.58 Exercisable, end of year 124,399 $ 13.20 1,003.20 126,393 $ 13.20 2,127.84 Weighted average remaining contractual life (years) 5.98 5.9
2018 Equity Incentive Plans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Vest Stock Option Activity	Information regarding the options approved by the Board of Directors under the Equity Plan of 2018 is summarized below: Schedule of Stock Option Activity 2022 2021 Shares Option Price Weighted Average Exercise Price Shares Option Price Weighted Average Exercise Price Outstanding, beginning of year 1,650,017 $ 1.11 9.68 $ 2.35 1,086,549 $ 1.85 9.68 $ 2.75 Granted 850,000 $ 0.31 1.71 $ 0.51 613,512 $ 1.11 1.71 $ 1.67 Forfeited (25,046 ) $ 1.85 9.68 $ 1.86 (50,044 ) $ 1.85 8.50 $ 1.86 Exercised — — — — — — Outstanding, end of year 2,474,971 $ 0.31 9.68 $ 1.72 1,650,017 $ 1.11 9.68 $ 2.35 Exercisable, end of year 1,916,637 $ 0.41 9.68 $ 2.22 1,141,798 $ 1.11 9.68 $ 2.35 Weighted average remaining contractual life (years) 9.65 9.12 Available for future grants 466,120 344,322

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Operating lease Future Payments	Future minimum payments as of December 31, 2022, are as follows: Schedule of Operating lease Future Payments Year Ending December 31, (in thousands) 2023 $ 271 2024 243 2025 216 2026 200 2027 133 Thereafter — Less imputed interest (226 ) Total $ 837

Income Taxes (FASB ASC 740 In_2

Income Taxes (FASB ASC 740 Income Taxes) (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Net Deferred Tax Assets and Liabilities	The components of the net deferred tax assets and liabilities as of December 31, 2022 and 2021 consist of the following: Schedule of Components of Net Deferred Tax Assets and Liabilities 2022 2021 (in thousands) Deferred tax assets: December 31, 2022 2021 Net operating losses $ 19,674 $ 15,988 Research and Development costs 7,647 7,077 Amortization & depreciation 2,342 1,107 R&D credits 744 82 Other 77 54 ROU 2 — Stock compensation 63 708 Total deferred tax assets 30,549 25,016 Less: Valuation allowance (29,431 ) (23,711 ) Deferred tax assets, net $ 1,118 $ 1,305
Schedule of Effective Tax Rate and Statutory Tax Rate	Reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows (in thousands): Schedule of Effective Tax Rate and Statutory Tax Rate Pre Tax Book Loss $ (19,498 ) Federal Rate (4,095 ) 21.0 % State Taxes (1,640 ) 8.4 % RTP (1,590 ) 8.2 % Other 1,606 -8.2 % Valuation Allowance 5,719 -29.4 % Total — 0.0 %

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Assumptions to Estimate Fair Value of Warrants	The Company utilized the following assumptions to estimate the fair value of the April 2018 Warrants: Schedule of Assumptions to Estimate Fair Value of Warrants December 31, December 31, 2022 2021 Underlying price per share $ 0.31 $ 0.92 Exercise price per share $ 17.16 $ 17.16 Risk-free interest rate 4.74 % 0.67 % Expected holding period 0.81 1.81 Expected volatility 75 % 120 % Expected dividend yield — — The Company utilized the following assumptions to estimate the fair value of the March 2019 Warrants: December 31, December 31, 2022 2021 Underlying price per share $ 0.31 $ 0.92 Exercise price per share $ 8.80 $ 8.80 Risk-free interest rate 4.67 % 0.78 % Expected holding period 1.19 2.19 Expected volatility 70 % 125 % Expected dividend yield — —
Schedule of Range of Probabilities	With the above factors utilized in analysis of the likelihood of the Put’s potential Liability, the Company estimated the range of probabilities related to a Put right being triggered as: Schedule of Range of Probabilities Range of Probability Probability Low 0.5 % Medium 1.0 % High 5.0 %
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The table below presents the balances of assets and liabilities measured at fair value on a recurring basis by level within the hierarchy as: Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (in thousands) Total Level 1 Level 2 Level 3 Assets: Marketable securities $ 7,137 $ 7,137 $ — $ — Liabilities: Redeemable warrants $ — $ — $ — $ — (in thousands) Total Level 1 Level 2 Level 3 Assets: Marketable securities $ 16,175 $ 16,175 $ — $ — Liabilities: Redeemable warrant $ 35 $ — $ — $ 35
Schedule of Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis	The changes in Level 3 Liabilities measured at fair value on a recurring basis are summarized as follows (in thousands): Schedule of Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis Redeemable warrants: Balance at December 31, 2021 $ 35 Fair value adjustments (35 ) Balance at December 31, 2022 $ —
Schedule of Assets and Liabilities Measured at Fair Value on a Non Recurring Basis	The table below presents the balances of assets and liabilities measured at fair value on a nonrecurring basis by level within the hierarchy as: Schedule of Assets and Liabilities Measured at Fair Value on a Non Recurring Basis (in thousands) Total Level 1 Level 2 Level 3 Total Gains (Losses) Assets: Long lived assets held and used (a) $ 3,900 $ — $ — $ 3,900 $ 1,800 (a) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of $ 5,700,000 3,900,000 1,800,000

Business (Details Narrative)

Business (Details Narrative)	Dec. 31, 2022 ft²
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Area of land	30,000

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Land, buildings and improvements		$ 3,900
Furniture, fixtures, and equipment	2,233	2,353
Total property and equipment	2,233	6,253
Less: accumulated depreciation and amortization	(2,038)	(2,206)
Property and equipment, net	$ 195	$ 4,047

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Cash and cash equivalents	$ 27,053,000	$ 32,093,000
Depreciation expense	$ 38,000	659,000
Impairment charges		$ 1,800,000
Equivalent Common shares	2,966,538	2,150,163
Patent and Trademark Rights [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of patent and trademark rights	17 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Marketable Securities [Member]
Property, Plant and Equipment [Line Items]
Cash and cash equivalents	$ 34,190,000	$ 48,268,000

Schedule of Available of Sale (

Schedule of Available of Sale (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Marketable Securities [Line Items]
Fair Value	$ 7,137,000	$ 16,175,000
Short-Term Investments	7,137,000	16,175,000
Mutual Funds [Member]
Marketable Securities [Line Items]
Fair Value	7,137,000	16,175,000
Short-Term Investments	$ 7,137,000	$ 16,175,000

Schedule of Equity Securities (

Schedule of Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Net losses recognized during the period on equity securities	$ (1,679)	$ (88)
Less: Net gains and losses recognized during the period on equity securities sold during the period	(751)
Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date	$ (928)	$ (88)

Marketable Securities (Details

Marketable Securities (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Marketable securities	$ 7,137,000	$ 16,175,000

Schedule of Patents, Trademark

Schedule of Patents, Trademark Rights (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Balance	$ 1,974,000	$ 1,498,000
Acquisitions	375,000	592,000
Amortization	(218,000)	(116,000)
Abandonments	(190)
Balance	$ 1,941,000	$ 1,974,000

Schedule of Amortization of Pat

Schedule of Amortization of Patents and Trademarks (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 177
2024	166
2025	161
2026	159
2027	149
Thereafter	1,129
Total	$ 1,941	$ 1,974	$ 1,498

Patents, and Trademark Rights_3

Patents, and Trademark Rights, Net (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Accumulated deficit	$ 380,546	$ 361,101
Product [Member]
Finite-Lived Intangible Assets [Line Items]
Accumulated deficit	$ 380,600
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Patents and trademarks estimated useful life	17 years

Schedule of Accrued Expenses (D

Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Compensation	$ 1	$ 1
Professional fees	492	169
Clinical trial expenses	110	61
Other expenses	203	207
Accrued expenses	$ 806	$ 438

Schedule of Options and Equity

Schedule of Options and Equity Estimated Based on Weighted Average Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Expected dividend yield
Expected life	10 years	5 years
Weighted average grant date fair value for options issued	0.51 per option for 850,000 options	1.61 per option for 613,512 options
Minimum [Member]
Risk-free interest rate	1.74%	0.66%
Expected volatility	98.43%	108.08%
Maximum [Member]
Risk-free interest rate	3.88%	1.23%
Expected volatility	107.18%	108.46%

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2009 Equity Incentive Plans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options outstanding, beginning of year	128,504	129,680
Weighted average exercise price outstanding, beginning of year	$ 25.58	$ 23.05
Number of options, granted
Weighted average exercise price, granted
Number of options, forfeited	(4,105)	(1,176)
Weighted average exercise price, forfeited	$ 129.88	$ 289.62
Number of options, exercised
Option price, exercised
Weighted average exercise price, exercised
Number of options outstanding, ending of year	124.399	128,504
Weighted average exercise price outstanding, end of year	$ 22.23	$ 25.58
Number of options outstanding, end of year	124,399	126,393
Weighted average remaining contractual life (years)	5 years 11 months 23 days	5 years 10 months 24 days
2009 Equity Incentive Plans [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option price outstanding, beginning of year	$ 13.20	$ 13.20
Option price, forfeited	16.76	16.76
Option price outstanding, end of year	13.20	13.20
Option price exercisable, end of year	13.20	13.20
2009 Equity Incentive Plans [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option price outstanding, beginning of year	2,127.84	2,127.84
Option price, forfeited	2,127.84	1,056
Option price outstanding, end of year	1,003.20	2,127.84
Option price exercisable, end of year	$ 1,003.20	$ 2,127.84
2018 Equity Incentive Plans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options outstanding, beginning of year	1,650,017	1,086,549
Weighted average exercise price outstanding, beginning of year	$ 2.35	$ 2.75
Number of options, granted	850,000	613,512
Weighted average exercise price, granted	$ 0.51	$ 1.67
Number of options, forfeited	(25,046)	(50,044)
Weighted average exercise price, forfeited	$ 1.86	$ 1.86
Number of options, exercised
Option price, exercised
Weighted average exercise price, exercised
Number of options outstanding, ending of year	2,474,971	1,650,017
Weighted average exercise price outstanding, end of year	$ 1.72	$ 2.35
Number of options outstanding, end of year	1,916,637	1,141,798
Weighted average remaining contractual life (years)	9 years 7 months 24 days	9 years 1 month 13 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 2.22	$ 2.35
Number of options outstanding, beginning of year	466,120	344,322
2018 Equity Incentive Plans [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option price outstanding, beginning of year	$ 1.11	$ 1.85
Option price, forfeited	1.85	1.85
Option price outstanding, end of year	0.31	1.11
Option price exercisable, end of year	0.41	1.11
Option price, granted	0.31	1.11
2018 Equity Incentive Plans [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option price outstanding, beginning of year	9.68	9.68
Option price, forfeited	9.68	8.50
Option price outstanding, end of year	9.68	9.68
Option price exercisable, end of year	9.68	9.68
Option price, granted	$ 1.71	$ 1.71

Schedule of Vest Stock Option A

Schedule of Vest Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options outstanding, beginning of year	1,498,798	1,049,695
Weighted average exercise price outstanding, beginning of year	$ 4.22	$ 5.38
Weighted Average Remaining Contracted Term (years) Outstanding	9 years 1 month 9 days	9 years 3 months 10 days
Aggregate Intrinsic Value Outstanding, beginning of Period
Number of Options, Granted	550,000	500,000
Weighted Average Exercise Price, Granted	$ 0.49	$ 1.60
Weighted Average Remaining Contracted Term (years) Granted	9 years 8 months 15 days	9 years 1 month 9 days
Aggregate Intrinsic Value, Granted
Number of Options, Forfeited	(28,584)	(50,897)
Weighted Average Exercise Price, Forfeited	$ 17.71	$ 19.50
Aggregate Intrinsic Value, Forfeited
Number of Options, Expired
Weighted Average Exercise Price, Expired		$ 348.48
Aggregate Intrinsic Value, Expired
Number of options outstanding, ending of year	2,020,214	1,498,798
Weighted average exercise price outstanding, end of year	$ 3.01	$ 4.22
Weighted Average Remaining Contracted Term (years) Outstanding	8 years 10 months 9 days
Aggregate Intrinsic Value Outstanding, Ending of Period
Number of Options, Vested and Expected to Vest	2,020,214
Weighted Average Exercise Price, Vested and Expected to Vest	$ 3.01
Weighted Average Remaining Contracted Term (years), Vested and Expected to Vest	8 years 10 months 9 days
Aggregate Intrinsic Value, Vested and Expected to Vest
Number of options outstanding, end of year	1,627,888
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 2.36
Weighted Average Remaining Contracted Term (years), Exercisable at End of Period	6 years 6 months 14 days
Aggregate Intrinsic Value, Exercisable at End of Period
Share-Based Payment Arrangement, Nonemployee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options outstanding, beginning of year	279,723	166,533
Weighted average exercise price outstanding, beginning of year	$ 6.12	$ 11.03
Weighted Average Remaining Contracted Term (years) Outstanding	7 years 11 months 4 days	6 years 10 months 17 days
Aggregate Intrinsic Value Outstanding, beginning of Period
Number of Options, Granted	300,000	113,512
Weighted Average Exercise Price, Granted	$ 0.54	$ 1.64
Aggregate Intrinsic Value, Granted
Number of Options, Forfeited	(568)	(322)
Weighted Average Exercise Price, Forfeited	$ 153.12	$ 965.93
Number of options outstanding, ending of year	579,155	279,723
Weighted average exercise price outstanding, end of year	$ 3.09	$ 6.12
Weighted Average Remaining Contracted Term (years) Outstanding	8 years 4 months 9 days
Aggregate Intrinsic Value Outstanding, Ending of Period
Number of Options, Vested and Expected to Vest	579,155
Weighted Average Exercise Price, Vested and Expected to Vest	$ 3.09
Weighted Average Remaining Contracted Term (years), Vested and Expected to Vest	8 years 4 months 9 days
Aggregate Intrinsic Value, Vested and Expected to Vest
Number of options outstanding, end of year	412,487
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 3.60
Weighted Average Remaining Contracted Term (years), Exercisable at End of Period	9 years 5 months 26 days
Aggregate Intrinsic Value, Exercisable at End of Period
Number of Options, exercised
Weighted Average Exercise Price, Exercised
Aggregate Intrinsic Value, exercised
Aggregate Intrinsic Value, Forfeited
Grants in period, weighted average grant date fair value	9 years 8 months 4 days

Schedule of Unvested Stock Opti

Schedule of Unvested Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Unvested, brginning of Period	412,500	728,846
Weighted Average Exercise Price Unvested, beginning of Period	$ 4.15	$ 3.71
Average Remaining Contractual Term (years) Unvested, Beginning of Period	5 years 10 months 6 days	9 years 7 months 9 days
Aggregate Intrinsic Value Unvested, beginning of Period
Number of Options, Granted	550,000	449,102
Weighted Average Exercise Price, Granted	$ 0.49	$ 1.60
Average Remaining Contractual Term granted	9 years 8 months 15 days	9 years 1 month 9 days
Aggregate Intrinsic Value, Granted
Number of Options, Vested	(541,590)	(765,448)
Weighted Average Exercise Price, Vested	$ 1.31	$ 2.24
Weighted Average Remaining Contracted Term (years) Vested	9 years 8 months 23 days	8 years 4 months 9 days
Aggregate Intrinsic Value, Vested
Number of Options, Forfeited	(28,584)
Weighted Average Exercise Price, Forfeited	$ 17.71
Aggregate Intrinsic Value, forfeited
Number of Options Unvested, End of Period	392,326	412,500
Weighted Average Exercise Price Unvested, Ending of Period	$ 0.80	$ 4.15
Average Remaining Contractual Term (years) Unvested, End of Period	8 years 10 months 9 days
Aggregate Intrinsic Value Unvested, End of Period
Share-Based Payment Arrangement, Nonemployee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Unvested, brginning of Period	97,831	66,202
Weighted Average Exercise Price Unvested, beginning of Period	$ 3.89	$ 7.24
Average Remaining Contractual Term (years) Unvested, Beginning of Period	7 years 9 months 25 days	6 years 1 month 17 days
Aggregate Intrinsic Value Unvested, beginning of Period
Number of Options, Granted	300,000	113,512
Weighted Average Exercise Price, Granted	$ 0.54	$ 1.64
Average Remaining Contractual Term granted	9 years 8 months 4 days	9 years 11 months 1 day
Aggregate Intrinsic Value, Granted
Number of Options, Vested	(229,053)	(81,883)
Weighted Average Exercise Price, Vested	$ 0.82	$ 3.48
Aggregate Intrinsic Value, Vested
Number of Options, Forfeited
Weighted Average Exercise Price, Forfeited
Aggregate Intrinsic Value, forfeited
Number of Options Unvested, End of Period	168,778	97,831
Weighted Average Exercise Price Unvested, Ending of Period	$ 4.05	$ 3.89
Average Remaining Contractual Term (years) Unvested, End of Period	9 years 5 months 26 days
Aggregate Intrinsic Value Unvested, End of Period

Schedule of Warrants Outstandin

Schedule of Warrants Outstanding and Exercisable (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of options outstanding, beginning of year	294,939	375,100
Weighted average exercise price outstanding, beginning of year	$ 15.19	$ 116.38
Number of options, granted
Warrant price, granted
Weighted average exercise price, granted
Number of options, expired	(95)	(79,593)
Warrant price, expired	$ 469.92
Weighted average exercise price, expired	$ 469.92	$ 20.85
Number of options, exercised	(114)	(568)
Warrant price, exercised	$ 8.80	$ 8.80
Weighted average exercise price, exercised	$ 8.80	$ 8.80
Number of options outstanding, ending of year	288,077	294,939
Weighted average exercise price outstanding, ending of year	$ 9.10	$ 15.19
Number of options exercisable, end of year	288,077	294,939
Weighted average exercise price exercisable, end of year	$ 9.10	$ 15.19
Weighted average remaining contracted term (years) outstanding, ending of year	11 months 8 days
Weighted average remaining contracted term (years) outstanding, ending of year	4 years 9 months
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant price outstanding, beginning of year	$ 0.99	0.99
Warrant price, expired		17.16
Warrant price outstanding, end of year	0.99	0.99
Warrant price exercisable, end of year	$ 0.99	0.99
Years exercisable	2023
Years exercisable	2022
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant price outstanding, beginning of year	$ 469.92	469.92
Warrant price, expired		84.48
Warrant price outstanding, end of year	132	469.92
Warrant price exercisable, end of year	$ 132	$ 469.92
Years exercisable	2024
Years exercisable	2025

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)								1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 07, 2020	Mar. 30, 2020	Sep. 27, 2019	Jan. 28, 2019	Nov. 14, 2018	Oct. 17, 2018	Sep. 12, 2018	Aug. 31, 2020	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 16, 2018
Class of Stock [Line Items]
Preferred stock, shares authorized										5,000,000
Preferred stock stated value										$ 0.01
Preferred stock conversion price										$ 8.80
Warrants issued									0	0	0			73,314
Warrant exercise price														$ 17.05
Warrants and Rights Outstanding, Term														5 years
Common stock, shares authorized									350,000,000	350,000,000	350,000,000
Common stock shares with specific limitations and restrictions on usage										8,000,000
Common stock shares issued, value										$ 80,000	$ 13,042,000
Number of warrant to purchase shares of common stock									568	114	568
Sale of equity										$ 80,000	$ 13,042,000
Proceeds from Warrant Exercises		$ 264,000
Warrant modification.		$ 46,000
Warrant outstanding										15,000
Common stock, shares outstanding									47,994,672	48,084,287	47,994,672
Share based compensation expense										$ 954,000	$ 1,568,000
Unrecognized stock-based compensation cost									$ 779,000	$ 217,000	$ 779,000
Share-Based Payment Arrangement, Nonemployee [Member]
Class of Stock [Line Items]
Number of options granted										300,000	113,512
Option exercise price per share										$ 0.54	$ 1.64
Share based compensation expense										$ 954,000	$ 1,568,000
Increase in general administrative expense and loss per share									$ 0.03	$ 0.02	$ 0.03
Employees [Member]
Class of Stock [Line Items]
Number of options granted										550,000	500,000
Option exercise price per share										$ 0.49	$ 1.60
Share-based payment award options vested in period fair value										$ 269,000	$ 801,000
Non-Employee [Member]
Class of Stock [Line Items]
Number of options granted										300,000	109,154
Option exercise price per share										$ 0.54	$ 1.66
Share-based payment award options vested in period fair value										$ 161,500	$ 181,161
2018 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of stock is reserved for potential issuance							7,000,000
Option vested years						10 years	10 years
Number of options granted						26,324
Option exercise price per share						$ 9.68
2018 Equity Incentive Plan [Member] | Employees [Member]
Class of Stock [Line Items]
Number of options granted					23
Option exercise price per share					$ 9.68
2018 Equity Incentive Plan [Member] | Officers [Member]
Class of Stock [Line Items]
Number of options granted				27,570				400,000
Option exercise price per share				$ 9.68
Expiration period				10 years				10 years
2018 Equity Incentive Plan [Member] | Employees [Member]
Class of Stock [Line Items]
Number of options granted									613,512	850,000
Expiration period									10 years	10 years
Pre-Funded Warrants [Member]
Class of Stock [Line Items]
Shares issued price per share			$ 0.899
Percentage of outstanding stock			4.99%
Stock Issued During Period, Shares, Other												1,870,000
Warrant [Member]
Class of Stock [Line Items]
Warrant exercise price			$ 0.99
Stock Issued During Period, Shares, Other												8,873,960
Number of options granted													16,907,471
Alliance Global Partners, LLC [Member]
Class of Stock [Line Items]
Warrants issued			7,148,310
Number of shares issued upon transaction			1,740,550
Sale of equity			$ 7,200,000
Alliance Global Partners, LLC [Member] | Warrants [Member]
Class of Stock [Line Items]
Number of warrant to purchase shares of common stock			8,888,860
Alliance Global Partners, LLC [Member] | Pre-Funded Warrants [Member]
Class of Stock [Line Items]
Shares issued price per share			$ 0.90
Maxim Group LLC [Member] | Equity Distribution Agreement [Member]
Class of Stock [Line Items]
Sale of equity											$ 13,301,526	$ 53,936,615
Sale of stock, Number of shares issued											5,665,731	20,444,807
Shares sales fee percentage									3.50%		3.50%	3.50%
Underwriting fee amount.											$ 465,533	$ 1,888,727
Minimum [Member] | 2018 Equity Incentive Plan [Member] | Officers [Member]
Class of Stock [Line Items]
Option exercise price per share								$ 2.77
Minimum [Member] | 2018 Equity Incentive Plan [Member] | Employees [Member]
Class of Stock [Line Items]
Number of options granted										0.31
Option exercise price per share									$ 1.11
Minimum [Member] | Warrant [Member]
Class of Stock [Line Items]
Option exercise price per share													$ 0.99
Maximum [Member] | 2018 Equity Incentive Plan [Member] | Officers [Member]
Class of Stock [Line Items]
Option exercise price per share								$ 3.07
Maximum [Member] | 2018 Equity Incentive Plan [Member] | Employees [Member]
Class of Stock [Line Items]
Option exercise price per share									1.71	$ 1.71
Maximum [Member] | Warrant [Member]
Class of Stock [Line Items]
Option exercise price per share													$ 8.80
Maximum [Member] | Alliance Global Partners, LLC [Member] | Representative Warrants [Member]
Class of Stock [Line Items]
Number of warrant to purchase shares of common stock		266,665	266,665
Directors, Officers and Employees [Member]
Class of Stock [Line Items]
Common stock shares issued, value	$ 500,000
Rights [Member]
Class of Stock [Line Items]
Proceeds from warrants										$ 4,700,000
Warrant [Member]
Class of Stock [Line Items]
Warrants issued										114
Warrant exercise price										$ 8.80
Warrants and Rights Outstanding, Term										5 years
2009 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Option vested years							10 years
Number of common stock reserved for potential issuance							7,000,000
Series A Junior Participating Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										250,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										8,000
Preferred stock stated value									$ 1,000	$ 1,000	$ 1,000
Preferred Stock, No Par Value										$ 0
Preferred Stock, Shares Outstanding									715	696	715
Conversion of Stock, Shares Issued										19
Series B Convertible Preferred Stock [Member] | Rights [Member]
Class of Stock [Line Items]
Preferred stock face value										$ 1,000
Preferred Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion										114
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued upon transaction										132,238	86,817
Common Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Shares issued price per share									$ 0.76	$ 1.16	$ 0.76
Common Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares issued price per share									$ 1.02	$ 2.35	$ 1.02

Research, Consulting and Supp_2

Research, Consulting and Supply Agreements (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Amarex Clinical Research LLC [Member]
Research Expense		$ 2,153,000	$ 437,000
Pharmaceutics International Inc [Member]
Research Expense		278,000
Centre For Human Drug Research [Member]
Research Expense		56,000
Polysciences Inc [Member]
Research Expense		$ 103,000
Hvivo Services Limited [Member] | Reservation And Startup Agreement [Member]
Research Expense			$ 2,340,000
cancelation fees	$ 60,000

401(k) Plan (Details Narrative)

401(k) Plan (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage	6%
Contribution amount	$ 122,000	$ 139,000
Hemispherx Biopharma Employees 401(k) Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of maximum annual contribution per employee, as percentage of their annual salary	15%

Employment Agreements (Details

Employment Agreements (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock compensation expense	$ 66,000	$ 105,000
Employment Contractual Agreements [Member] | Named Executive Officers [Member]
Employee Benefits and Share-Based Compensation	$ 1,275,000	$ 1,625,000
Revenue, Remaining Performance Obligation, Percentage	25%	20%
Bonus	$ 450,000	$ 550,000
Employment Agreement [Member] | Thomas K. Equels [Member] | Stock Options [Member]
Number of options, granted	300,000	300,000
Options term	10 years	10 years
Weighted average exercise price, granted	$ 0.41	$ 1.71
Employment Agreement [Member] | Peter Rodino [Member] | Stock Options [Member]
Number of options, granted	150,000	100,000
Options term	10 years	10 years
Weighted average exercise price, granted		$ 1.44
Vesting period	1 year	1 year
Employment Agreement [Member] | Peter Rodino [Member] | Stock Options [Member] | Minimum [Member]
Weighted average exercise price, granted	$ 0.41
Employment Agreement [Member] | Peter Rodino [Member] | Stock Options [Member] | Maximum [Member]
Weighted average exercise price, granted	$ 0.70
Employment Agreement [Member] | EllenM Lintal [Member] | Stock Options [Member]
Number of options, granted	50,000	100,000
Options term		10 years
Weighted average exercise price, granted	$ 0.70	$ 1.44
Vesting period	1 year	1 year

Schedule of Operating lease Fut

Schedule of Operating lease Future Payments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 271,000
2024	243,000
2025	216,000
2026	200,000
2027	133,000
Thereafter
Less imputed interest	(226,000)
Total	$ 837,000	$ 149,000

Leases (Details Narrative)

Leases (Details Narrative)				12 Months Ended
	Sep. 14, 2020 USD ($)	May 01, 2019 USD ($) ft²	Jun. 13, 2018 USD ($) ft²	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)
Rentable area | ft²				30,000
Remaining lease term				4 months	5 months
Weighted average remaining term				2 years 4 months 6 days	2 years 8 months 19 days
Incremental borrowing rate				10%	10%
Right of use asset				$ 829,000	$ 149,000
Lease liability				837,000	149,000
Rent expense				190,000	67,000
Short term lease rent expense				$ 56,000	$ 12,000
Lease Agreement [Member]
Lease agreement term	5 years	3 years	6 years
Lease commenced date	Sep. 14, 2020	May 01, 2019	Jul. 01, 2018
Base rent per month	$ 1,415	$ 1,500
Rentable area | ft²		3,000	3,000
Percentage of base rent			3%
Lease Agreement [Member] | First Year [Member]
Base rent per month			$ 2,100
Lease Agreement [Member] | Sixth Year [Member]
Base rent per month			$ 2,785
Minimum [Member]
Operating lease term				1 year
Maximum [Member]
Operating lease term				5 years

Schedule of Components of Net D

Schedule of Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses	$ 19,674	$ 15,988
Research and Development costs	7,647	7,077
Amortization & depreciation	2,342	1,107
R&D credits	744	82
Other	77	54
ROU	2
Stock compensation	63	708
Total deferred tax assets	30,549	25,016
Less: Valuation allowance	(29,431)	(23,711)
Deferred tax assets, net	$ 1,118	$ 1,305

Schedule of Effective Tax Rate

Schedule of Effective Tax Rate and Statutory Tax Rate (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Pre Tax Book Loss	$ (19,498)
Federal Rate	$ (4,095)
Statutory Federal Rate	21%
State Taxes	$ (1,640)
Statutory State Taxes	8.40%
RTP	$ (1,590)
Statutory RTP	8.20%
Other	$ 1,606
Statutory Other	(8.20%)
Valuation Allowance	$ 5,719
Statutory Valuation Allowance	(29.40%)
Total
Statutory Total	0%

Income Taxes (FASB ASC 740 In_3

Income Taxes (FASB ASC 740 Income Taxes) (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
BELGIUM
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 3,600,000
NEW JERSEY
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	20,500,000
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	15,000	$ 1,676,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	250,500,000
Net operating loss carryforwards with no expiration date	53,600,000
New Jersey Division of Taxation [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 19,600,000
Description of operating loss carryforwards	expiring in 2042
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 58,400,000

Schedule of Assumptions to Esti

Schedule of Assumptions to Estimate Fair Value of Warrants (Details)	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares	Mar. 16, 2018
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input term			5 years
April 2018 Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Underlying price per share	$ 0.31	$ 0.92
April 2018 Warrants [Member] | Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	17.16	17.16
April 2018 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	4.74	0.67
April 2018 Warrants [Member] | Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input term	9 months 21 days	1 year 9 months 21 days
April 2018 Warrants [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	75	120
April 2018 Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	0	0
March 2019 Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Underlying price per share	$ 0.31	$ 0.92
March 2019 Warrants [Member] | Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	8.80	8.80
March 2019 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	4.67	0.78
March 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input term	1 year 2 months 8 days	2 years 2 months 8 days
March 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	70	125
March 2019 Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input Percentage	0	0

Schedule of Range of Probabilit

Schedule of Range of Probabilities (Details)	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Percentage of probability	5%
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Percentage of probability	0.50%
Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Percentage of probability	1%
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Percentage of probability	5%

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$ 7,137,000	$ 16,175,000
Redeemable warrants		35,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	7,137,000	16,175,000
Redeemable warrants
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities
Redeemable warrants
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities
Redeemable warrants		$ 35,000

Schedule of Changes in Level 3

Schedule of Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis (Details) - Redeemable Warrants [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning	$ 35
Fair value adjustments	(35)
Balance at ending

Schedule of Assets and Liabil_2

Schedule of Assets and Liabilities Measured at Fair Value on a Non Recurring Basis (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)	[1]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long lived assets held and used	$ 3,900
Total Gains (Losses)	1,800
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long lived assets held and used
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long lived assets held and used
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long lived assets held and used	$ 3,900
[1]In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of $ 5,700,000 3,900,000 1,800,000

Schedule of Assets and Liabil_3

Schedule of Assets and Liabilities Measured at Fair Value on a NonRecurring Basis (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 2,233,000	$ 6,253,000
Property plant and equipment collections	3,900,000
Impairment charges	1,800,000
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 5,700,000

Fair Value (Details Narrative)

Fair Value (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Percentage of probability	5%
Floor rate used as proxy for future volatility percentage	100%
Fair value adjustment of warrants	$ (35,000)	$ (145,000)
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value adjustment of warrants	$ 0	$ 35,000
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement, input percentage	0%

Financing Obligation Arising _2

Financing Obligation Arising from Sale Leaseback Transaction (Details Narrative) - USD ($)			12 Months Ended
	May 13, 2021	Mar. 16, 2018	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of buildings		$ 4,080,000
Lease and property agreement description		lease the property back for ten years at $408,000 per year for two years through March 31, 2020. The lease payments will increase 2.5% per year for the next three years through March 31, 2023, and the lease payments will increase 3% for the remaining five years through March 31, 2028
Warrant to purchase of common stock		73,314	0	0
Warrants term		5 years
Warrant exercise price per share		$ 17.05
Warrant closing price, percentage		125%
Repurchase of property	$ 4,732,637
Loss on extinguishment				$ (2,701,000)
Financing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss on extinguishment				2,701,460
Financing Interest Expense				$ 19,000