NET LOSS PER SHARE

9 Months Ended

Sep. 30, 2021

Earnings Per Share [Abstract]

NET LOSS PER SHARE

12 NET LOSS PER SHARE

Basic loss per share is based on the weighted-average number of common shares outstanding during each period. Diluted loss per share is based on basic shares as determined above plus common stock equivalents. The computation of diluted net loss per share does not assume the issuance of common shares that have an anti-dilutive effect on net loss per share. For the three and nine months ended September 30, 2021 and 2020 all warrants, options and convertible debt securities were excluded from the computation of diluted net loss per share.

Dilutive shares which could exist pursuant to the exercise of outstanding stock instruments and which were not included in the calculation because their affect would have been anti-dilutive for the three and nine months ended September 30, 2021 and 2020 are as follows:

	Three and nine months ended September 30, 2021 (Shares)		Three and nine months ended September 30, 2020 (Shares)
Convertible debt		13,626,666		43,659,481
Stock options		30,516,666		100,000
Warrants to purchase shares of common stock		37,304,104		42,659,520
		81,447,436		86,419,001