STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2026

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SCHEDULE OF STOCK OPTIONS ACTIVITY

A summary of all stock option activity as of and for nine months ended September 30, 2026 is presented below:

	# of Options			Weighted- Average Remaining Life (Years)		Weighted- Average Exercise Price			Aggregate Intrinsic Value (in millions)
Outstanding as of December 31, 2024		104			0.2	$	304.34		$	-
Options granted		1,552,000					0.94
Options forfeited from 2016 Plan		(75	)				(304.39	)
Outstanding as of December 31, 2025		1,552,029			9.4	$	0.95		$	1.2
Options granted		698,000					2.01
Options exercised		(5,000	)				(0.92	)
Options forfeited		(44,063	)				(1.82	)
Outstanding as of September 30, 2026		2,200,966			7.9	$	1.26		$	-
Exercisable as of September 30, 2026		1,283,800			7.0	$	1.29		$	-

SCHEDULE OF FAIR VALUE OF OPTIONS

The following assumptions were used in the Black-Scholes valuation model for options granted during the nine months ended September 30, 2026:

Volatility		132-142	%
Risk-free interest rate		3.63-4.21	%
Expected term (in years)		5.2-5.4
Expected dividend yield		-
Exercise price of common stock	$	1.21-2.85

Restricted Stock Awards RSA [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SUMMARY OF ALL RSU ACTIVITY

A summary of all RSA activity as of and for the nine months ended September 30, 2026 is presented below:

	# of RSAs			Weighted-Average Fair Value
Unvested as of December 31, 2024		-		$	-
Granted		553,647		$	3.58
Released		(260,482	)		(3.76	)
Unvested as of December 31, 2025		293,165		$	3.42
Granted		55,957		$	1.35
Released		(209,122	)		(3.24	)
Forfeited		(20,000	)		(3.77	)
Unvested as of September 30, 2026		120,000		$	2.96

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

SUMMARY OF ALL RSU ACTIVITY

A summary of all RSU activity as of and for the nine months ended September 30, 2026 is presented below:

	# of RSUs			Weighted-Average Fair Value
Unvested as of December 31, 2024		-		$	-
RSUs granted		190,000			3.48
Unvested as of December 31, 2025		190,000		$	3.48
RSUs granted		180,000			1.06
RSUs released		(160,000	)		(3.77	)
Unvested as of September 30, 2026		210,000		$	1.18