Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of financial statement balance sheet

	As of March 31, 2024
	As Previously Reported			Indemnification Asset Adjustment			Lease Asset Adjustment		As Restated
Assets
Indemnification assets	$	2,135,545		$	(2,135,545	)	$	-	$	-
Property and equipment, net		-			-			1,192,774		1,192,774
Operating lease right-of-use assets		-			-			844,705		844,705
Total assets	$	2,970,380		$	(2,135,545	)	$	2,037,479	$	2,872,314
Stockholders’ deficit
Accumulated deficit	$	(305,107,269	)	$	(2,135,545	)	$	2,037,479	$	(305,205,335	)
Total stockholders’ deficit		(10,712,176	)		(2,135,545	)		2,037,479		(10,810,242	)
Total liabilities and stockholders’ deficit	$	2,970,380		$	(2,135,545	)	$	2,037,479	$	2,872,314

Schedule of financial statement of Operations and Comprehensive Income

	For the three months ended March 31, 2024
	As Previously Reported			Adjustment Impacts			As Restated
Operating expenses
General and administrative	$	1,642,054		$	42,097		$	1,684,151
Total operating expenses		1,871,367			42,097			1,913,464
Operating loss		(1,703,218	)		(42,097	)		(1,745,315	)
Other income (expense)
Interest and other income, net		9			1			10
Gain on lease indemnification		2,135,545			(2,135,545	)		-
Gain on impairment adjustment		-			2,079,575			2,079,575
Total other income (expense)		2,089,251			(55,969	)		2,033,282
Income (loss) before income taxes		386,033			(98,066	)		287,967
Net income (loss)	$	386,033		$	(98,066	)	$	287,967
Net income (loss) allocated to preferred stockholders		(113,225	)		-			(84,462	)
Net income (loss) available to common stockholders	$	272,808		$	(98,066	)	$	203,505
Earnings (loss) per share attributable to common stockholders
Basic	$	0.212		$	(0.076	)	$	0.158
Diluted	$	0.207		$	(0.076	)	$	0.154
Weighted average shares outstanding
Basic		1,284,305			1,284,305			1,284,305
Diluted		1,331,578			1,284,305			1,331,578
Net income (loss)	$	386,033		$	(98,066	)	$	287,967
Comprehensive income (loss)	$	386,033		$	(98,066	)	$	287,967

Schedule of financial statement of Stockholders’ Deficit

	As of March 31, 2024
	As Previously Reported			Indemnification Asset Adjustment			Lease Asset Adjustment		As Restated
Stockholders’ deficit
Net income for the three months ended March 31, 2024	$	386,033		$	(2,135,545	)	$	2,037,479	$	287,967
Accumulated deficit to date		(305,107,269	)		(2,135,545	)		2,037,479		(305,205,335	)
Total stockholders’ deficit	$	(10,712,176	)	$	(2,135,545	)	$	2,037,479	$	(10,810,242	)

Schedule of financial statement of Cash Flows

	For the three months ended March 31, 2024
	As Previously Reported			Adjustment Impacts			As Restated
Cash flow from operating activities
Net income	$	386,033		$	(98,066	)	$	287,967
Gain on lease indemnification		(2,135,545	)		2,135,545			-
Gain on impairment adjustment		-			(2,079,575	)		(2,079,575	)
Other assets		97,623			(1	)		97,622
Depreciation and amortization		138			42,097			42,235
Net cash used in operating activities	$	(1,084,050	)	$	-		$	(1,084,050	)

Schedule of reconciliation of cash, cash equivalents and restricted cash

	March 31, 2024		December 31, 2023		March 31, 2023		December 31, 2022
Cash and cash equivalents	$	267,493	$	1,151,823	$	7,039,375	$	7,440,030
Restricted cash		302,262		302,262		497,055		495,629
Total cash and cash equivalents and restricted cash in the condensed consolidated statements of cash flows	$	569,755	$	1,454,085	$	7,536,430	$	7,935,659

Schedule of inventories

	March 31, 2024			December 31, 2023
Raw materials and supplies	$	-		$	-
Work-in-process		-			-
Finished goods		1,267,565			1,280,805
Total, gross		1,267,565			1,280,805
Less inventory reserve		(1,267,565	)		(1,280,805	)
Total, net of inventory reserve	$	-		$	-

Schedule of earnings per share, basic and diluted

	Basic						Diluted
	March 31, 2024			March 31, 2023			March 31, 2024			March 31, 2023
	(As Restated)						(As Restated)
Net income (loss)	$	287,967		$	(5,736,603	)	$	287,967		$	(5,736,603	)
Net income allocated to preferred stock		(84,462	)		-			(84,462	)		-
Net income (loss) available to common stockholders	$	203,505		$	(5,736,603	)	$	203,505		$	(5,736,603	)
Basic weighted average shares outstanding		1,284,305			457,727			1,284,305			457,727
Dilutive effect of stock purchase warrants								47,273			-
Dilutive weighted average shares outstanding								1,331,578			457,727
Earnings (loss) per share	$	0.158		$	(12.53	)	$	0.154		$	(12.53	)