NET LOSS PER SHARE OF COMMON STOCK (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Earnings Per Share [Abstract]

SCHEDULE OF COMPUTATION OF ANTI-DILUTIVE WEIGHTED-AVERAGE SHARES OUTSTANDING

Presented below are the calculations of the Numerators and the Denominators for basic and diluted EPS (dollars in thousands, except per share amounts): 

	For the Three Months Ended September 30,						For The Nine Months Ended September 30,
	2024			2023			2024			2023
Calculation of Numerator:
Net loss	$	(2,616	)		(2,093	)	$	(8,309	)		(9,324	)
Loss applicable to common stockholders	$	(2,616	)	$	(2,093	)	$	(8,309	)	$	(9,324	)
Calculation of Denominator:
Weighted average number of shares of Common Stock outstanding		6,615,320			1,197,258			4,282,210			1,152,607
Net loss per share of Common Stock (basic and diluted)	$	(0.40	)	$	(1.75	)	$	(1.94	)	$	(8.09	)

Presented below are the calculations of the Numerators and the Denominators for basic and diluted EPS (dollars in thousands, except per share amounts):

	2023			2022
Calculation of Numerator:
Net loss	$	(13,583	)		(23,845	)
Loss applicable to common stockholders	$	(13,583	)	$	(23,845	)
Calculation of Denominator:
Weighted average number of shares of Common Stock outstanding		1,219,381			920,592
Net loss per share of Common Stock (basic and diluted)	$	(11.14	)	$	(25.90	)

SCHEDULE OF OUTSTANDING COMMON STOCK SECURITIES NOT INCLUDED IN THE COMPUTATION OF DILUTED NET LOSS PER SHARE

As of September 30, 2024 and 2023, the following potential Common Stock equivalents were excluded from the computation of diluted net loss per share of Common Stock since the impact of inclusion was antidilutive (in thousands): 

	September 30, 2024		September 30, 2023
Common stock warrants		9,244		496
Common stock options		228		137
Total		9,472		633

As of December 31, 2023 and 2022, the following potential Common Stock equivalents were excluded from the computation of diluted net loss per share of Common Stock since the impact of inclusion was antidilutive (in thousands):

	2023		2022
Common stock warrants		2,822		145
Common stock options		127		145
Total		2,949		290