INVESTMENTS – RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2021

Investments Related Parties

Schedule of investment

	Interest	Due	December 31,		December 31,
	Rate	Date	2021		2020
Short-term advance in Alzamend			$	-	$	750,000
Investment in convertible promissory note of Alzamend				-		50,000
Investment in promissory note of Ault & Company	8%	December 31, 2022		2,500,000		-
Accrued interest receivable Ault & Company and Alzamend				169,000		1,000
Other				173,000		203,000
Total investment in promissory notes, related parties – gross				2,842,000		1,004,000
Less: original issue discount				-		(4,000	)
Total investment in promissory notes, related parties			$	2,842,000	$	1,000,000

Investment in Common Stock and Warrants, Related Parties

	Weighted Avg.
	Remaining	December 31,		December 31,
	Contractual Term	2021		2020
Investment in warrants of Alzamend	4.4 years	$	-	$	11,000
Investment in common stock and options of Alzamend			13,230,000		642,000
Total investment in common stock, options, and warrants of  Alzamend		$	13,230,000	$	653,000

Schedule of investment in warrants and common stock

	Investment in warrants and common stock of ALZN			Investment in promissory notes and advances of ALZN and Ault & Company and Other			Total investment in ALZN and Ault & Company, net and Other
Balance at January 1, 2020	$	559,000		$	233,000		$	792,000
Investment in convertible promissory note of Alzamend		-			38,000			38,000
Investment in common stock of Alzamend		44,000			-			44,000
Investment in warrants of Alzamend		12,000			-			12,000
Short term advance in Alzamend		-			750,000			750,000
Unrealized gain in common stock of Alzamend		38,000			-			38,000
Accretion of discount		-			8,000			8,000
Amortization of related party investment		-			(30,000	)		(30,000	)
Accrued interest		-			1,000			1,000
Balance at January 1, 2021		653,000			1,000,000			1,653,000
Alzamend note and advances converted into common stock		-			(800,000	)		(800,000	)
Investment in promissory note of Ault & Company		-			2,500,000			2,500,000
Investment in common stock and options of Alzamend		18,181,000			-			18,181,000
Unrealized loss in common stock of Alzamend		(5,604,000	)		-			(5,604,000	)
Accretion of discount		-			4,000			4,000
Amortization of related party investment		-			(30,000	)		(30,000	)
Accrued interest		-			168,000			168,000
Balance at December 31, 2021	$	13,230,000		$	2,842,000		$	16,072,000

Schedule of investment of common stock

	Shares of		Per Share		Investment in
	Common Stock		Price		Common Stock
Balance at January 1, 2021		428,000	$	1.50	$	642,000
Purchase of shares from an Alzamend shareholder		62,000	$	0.81		50,000
March 9, 2021 securities purchase agreement*		4,000,000	$	1.50		6,000,000
Investment in Alzamend initial public offering		2,000,000	$	5.00		10,000,000
Open market purchases after initial public offering		457,000	$	4.67		2,132,000
Unrealized loss in common stock of Alzamend						(5,625,000	)
Investment in Alzamend common stock		6,947,000	$	1.90		13,199,000
Investment in Alzamend options						31,000
Balance at December 31, 2021					$	13,230,000

* Pursuant to the March 9, 2021 securities purchase agreement, in aggregate, Alzamend agreed to sell up to 6,666,667 shares of its common stock to DP Lending for $10.0 million, or $1.50 per share, and issue to DP Lending warrants to acquire 3,333,334 shares of Alzamend common stock with an exercise price of $3.00 per share. As of December 31, 2021, DP Lending funded $6.0 million, including the conversion of notes and advances of $0.8 million, and the remaining $4.0 million will be funded upon Alzamend achieving certain milestones.