INCOME TAXES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF LOSS BEFORE INCOME TAX

For the years ended December 31, 2023 and 2022, the domestic and foreign components of loss before income taxes consist of the following (in thousands):

	2023			2022
Domestic	$	(13,626	)	$	(23,945	)
International		43			100
Loss before income taxes	$	(13,583	)	$	(23,845	)

SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) DIFFERED FROM LOSS BEFORE INCOME TAXES

A reconciliation between the income tax benefit computed by applying the statutory U.S. federal income tax rate of 21% to the pre-tax loss, and the income tax benefit recognized in the consolidated financial statements is as follows for the years ended December 31, 2023 and 2022 (in thousands):

	2023			2022
Income tax (benefit) computed at federal statutory rate	$	(2,852	)	$	(5,007	)
PPP loan forgiveness		-			(270	)
Other permanent differences		174			346
State tax expenses		(365	)		(510	)
Prior year adjustment to state net operating loss carryforward		(200	)		(44	)
Nontaxable gain on change in fair value of warrants, net of issuance costs		(793	)		-
Non-qualified stock option cancellations		260			613
Other		86			-
Change in valuation allowance		3,690			4,872
Total income tax benefit	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

As of December 31, 2023 and 2022, the principal components of deferred tax assets and liabilities were as follows (in thousands):

	2023			2022
Deferred tax assets:
Net operating loss carryforwards		17,354			13,786
Stock based compensation		532			776
Lease liability		472			561
Property, equipment and intangibles		662			458
Other		649			452
Total deferred tax assets before valuation allowance		19,669			16,033
Valuation allowance		(19,329	)		(15,639	)
Total deferred income tax assets after valuation allowance		340			394
Deferred tax liabilities:
Goodwill		(12	)		-
ROU asset		(328	)		(394
Total deferred income tax liabilities		(340	)		(394	)
Net deferred tax assets and liabilities	$	-		$	-