SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

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

SCHEDULE OF SHARE-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS

The fair value of stock options granted in 2023 and 2022 were estimated at the grant date using the Black-Scholes option pricing model using the following assumptions:

	Year Ended December 31,
	2023			2022
Expected volatility		59.50	%		59.50	%
Discount rate		3.98	%		3.98	%
Expected life (years)		3.0			3.0
Dividend yield		n/a			n/a

2015 Incentive Plan [Member]

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

SCHEDULE OF SHARE-BASED COMPENSATION, RESTRICTED STOCK UNITS AWARD ACTIVITY

Activity under the 2015 Incentive Plan for RSUs was as follows:

	Year Ended December 31,
	2023					2022
	Restricted Stock Units			Weighted Average Price		Restricted Stock Units			Weighted Average Price
Outstanding, beginning of period		2,174,166		$	0.83		2,284,910		$	0.70
Granted		777,764		$	1.27		932,500		$	1.00
Forfeited		(6,680	)	$	0.59		(35,030	)	$	0.59
Vested		(1,138,372	)	$	0.76		(1,008,214	)	$	0.70
Outstanding, end of period		1,806,878		$	1.06		2,174,166		$	0.83

SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY

Activity under the 2015 Incentive Plan for stock options was as follows:

	Year Ended December 31,
	2023					2022
	Stock Options			Weighted Average Price		Stock Options			Weighted Average Price
Outstanding, beginning of period		417,282		$	1.31		398,580		$	1.34
Granted		-		$	-		24,000		$	0.82
Exercised		(7,792	)	$	0.82		-		$	-
Expired		(38,742	)	$	1.09		(5,298	)	$	0.81
Outstanding, end of period		370,748		$	1.35		417,282		$	1.31
Stock options exercisable at end of period		334,480		$	1.41		350,222		$	1.41