SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property plant and equipment

Manufacturing equipment	5-7 years
Computer and other equipment	3-7 years
Leasehold improvements	3-7 years

Schedule of contract liabilities

	2021		2020
Customer deposits for commercial products	$	508	$	281
Customer deposits for personal protective equipment		-		713
Total contract liabilities	$	508	$	994

Summary of changes in contract liabilities

Balance at December 31,2019	$	456
Additions		1,033
Transfers to Revenue		(495	)
Balance at December 31,2020		994
Additions		435
Customer deposits returned		(713	)
Transfers to Revenue		(208	)
Balance at December 31, 2021	$	508

Schedule of assets and liabilities measured at fair value

(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Fair value of contingent stock consideration	$	1,430	$	-	$	-	$	1,430
Fair value of Series A Note	$	3,075	$	-	$	-	$	3,075
Fair value of Series B Note	$	6,857	$	-	$	-	$	6,857
Fair value of derivative liability	$	-	$	-	$	-	$	-

(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Fair value of contingent stock consideration	$	3,205	$	-	$	-	$	3,205
Fair value of Series A Note	$	7,010	$	-	$	-	$	7,010
Fair value of Series B Note	$	6,674	$	-	$	-	$	6,674
Fair value of derivative liability	$	-	$	-	$	-	$	-

Schedule of financial instruments

Fair value of Series A and B Notes at December 31, 2019	$	—
Initial fair value of Series A Note		9,042
Initial fair value of Series B Note		6,990
Change in fair value of Series A Note		165
Change in fair value of Series B Notes		(316	)
Conversion of Series A Notes		(2,197	)
Fair value of Series A and B Notes at December 31, 2020		13,684
Change in fair value of Series A Note		(1,054	)
Change in fair value of Series B Notes		1,448
Conversion of Series A Notes		(2,881	)
Conversion of Series B Notes		(1,265	)
Fair value of Series A and B Notes at December 31, 2021	$	9,932

Derivative Liabilities At Fair Value

Date of valuation	December 31, 2021			December 31,  2020
Stock price	$	0.36		$	1.30
Conversion price	$	1.32		$	1.32
Term (in years) – Series A Note		0.83			1.83
Term (in years) – Series B Note		0.13			0.83
Volatility – Series A Note		85	%		86	%
Volatility – Series B Note		65	%		80	%
Risk-free interest rate – Series A Note		0.32	%		0.12	%
Risk-free interest rate – Series B Note		0.06	%		0.09	%
Interest rate		18	%		18	%

Schedule of basic and diluted loss per share

(Dollars in thousands)	December 31, 2021			December 31, 2020
Net loss	$	(13,193	)	$	(30,621	)
Weighted average outstanding shares of common stock		50,182,229			47,308,158
Dilutive potential common stock shares from:
Vested Stock options from the Company’s 2017 Equity Incentive Plan		-			-
Warrants
Conversion of convertible notes		-			-
Issuance of contingent shares relating to CHI acquisition		-			-
Common stock and common stock equivalents		50,182,229			47,308,158
Income per share:
Basic net loss per share	$	(0.26	)	$	(0.65	)
Diluted net loss per share	$	(0.26	)	$	(0.65	)

Schedule of diluted net income (loss)

	December 31, 2021		December 31, 2020
Vested stock options from the Company’s 2017 Equity Incentive Plan		4,067,452		2,757,687
Warrants		1,565,447		2,479,849
Shares to be issued upon conversion of convertible notes		115,047		115,047
Total		5,747,946		5,352,583