SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF PRO FORMA NET LOSS PER SHARE

The following table summarizes the Company’s unaudited pro forma net loss per share (in thousands except for share amounts and per share data):

	Year Ended December 31, 2023
Numerator:
Net loss	$	(1,812	)
Denominator:
Weighted average number of common shares outstanding		10,382,515
Pro forma weighted average shares outstanding after giving effect to the conversion of convertible notes payable and certain accounts payable		648,539
Pro forma weighted average common shares outstanding		11,031,054
Pro forma net loss per share, basic and diluted	$	(0.16	)