SUMMARY OF CRITICAL ACCOUNTING POLICIES AND USE OF ESTIMATES (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

The following potentially dilutive securities have been excluded from the computations of diluted weighted average shares outstanding as of June 30, 2023 and 2022, as they would be anti-dilutive:

	Six Months Ended June 30,
	2023		2022
Shares underlying warrants outstanding		1		1
Shares underlying convertible notes outstanding		27,223,191		20,339,299
Shares underlying convertible preferred stock outstanding		131,804,100		128,626,878
		159,027,292		148,966,178

SCHEDULE OF DILUTED LOSS PER SHARE

Diluted loss per share for the three months ended June 30, 2023 is calculated as follows:

	Three months ended
	June 30, 2023
Net income attributable to common shareholders	$	43
Income attributable to convertible instruments		(179	)
Diluted loss attributable to common shareholders	$	(136	)
Basic shares outstanding		32,132,907
Dilutive convertible instruments		128,531,628
Diluted shares outstanding		160,664,535
Diluted loss per share	$	(0.00	)

SCHEDULE OF FAIR VALUES OF FINANCIAL LIABILITIES

	Fair Value at June 30,		Fair Value Measurement Using
	2023		Level 1		Level 2		Level 3
Convertible notes	$	297		—		—	$	297
Preferred stock		713		—		—		713
Derivative liability	$	1,010	$	—	$	—	$	1,010

	Fair Value at December 31,		Fair Value Measurement Using
	2022		Level 1		Level 2		Level 3
Convertible notes	$	285		—		—	$	285
Preferred stock		595		—		—		595
Derivative liability	$	880	$	—	$	—	$	880

SCHEDULE OF DERIVATIVE LIABILITY MEASURED AT FAIR VALUE

The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows (in thousands):

	Six Months Ended June 30,
	2023		2022
Balance at beginning of year	$	880	$	1,124
Additions to derivative instruments		—		—
Reclassification on conversion		—		(507	)
Loss on change in fair value of derivative liability		130		1,459
Balance at end of period	$	1,010	$	2,076