RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - RESTATED CONSOLIDATED BALANCE SHEETS (Details) - USD ($) |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2022 |
Jun. 30, 2022 |
Mar. 31, 2022 |
Dec. 31, 2021 |
---|---|---|---|---|---|---|---|---|---|
CURRENT ASSETS: | |||||||||
Cash and cash equivalents | $ 9,564,988 | $ 18,986,443 | $ 5,152,972 | $ 12,682,691 | $ 19,866,358 | $ 17,785,322 | $ 24,805,565 | $ 30,634,122 | |
Prepaid expenses and other current assets | 888,225 | 1,123,467 | 456,679 | 1,163,745 | 663,243 | 975,936 | 479,668 | 760,420 | |
Total current assets | 10,453,213 | 20,109,910 | 5,609,651 | 13,846,436 | 20,529,601 | 18,761,258 | 25,285,233 | 31,394,542 | |
Property, plant & equipment, net | 1,090,304 | 893,509 | 337,434 | 376,084 | 418,641 | 338,944 | 364,838 | 331,144 | |
Operating lease right-of-use asset | 502,283 | 517,566 | 532,300 | 546,505 | 560,334 | 138,097 | 161,111 | 183,286 | |
Other long-term assets | 29,780 | 29,780 | 29,780 | 69,431 | 81,214 | 81,214 | 81,214 | 81,214 | |
TOTAL ASSETS | 12,075,580 | 21,550,765 | 6,509,165 | 14,838,456 | 21,589,790 | 19,319,513 | 25,892,396 | 31,990,186 | |
CURRENT LIABILITIES: | |||||||||
Accounts payable and accrued liabilities | 9,178,645 | 7,814,590 | 6,391,673 | 6,904,545 | 5,478,443 | 6,367,035 | 5,462,267 | 4,511,716 | |
Warrant liability | 16,120,898 | 21,965,401 | 6,538,873 | 4,581,455 | 5,972,252 | 600,000 | 900,000 | 2,700,000 | |
Lease liability, current | 58,979 | 56,263 | 53,640 | 51,106 | 50,847 | 148,200 | 143,843 | 139,594 | |
Total current liabilities | 25,358,522 | 29,836,254 | 12,984,186 | 11,537,106 | 11,501,542 | 7,115,235 | 6,506,110 | 7,351,310 | |
Lease liability, net of current portion | 494,003 | 512,750 | 530,856 | 548,344 | 552,981 | 53,769 | 92,214 | 129,714 | |
TOTAL LIABILITIES | 25,852,525 | 30,349,004 | 13,515,042 | 12,085,450 | 12,054,523 | 7,169,004 | 6,598,324 | 7,481,024 | |
COMMITMENTS AND CONTINGENCIES (Note 10) | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 1,382,023 | 19,202,023 | 1,382,023 | 1,382,023 | |||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Common stock, $0.00001 par value; 170,000,000 shares authorized; 20,744,110 and 9,385,272 shares issued and outstanding as of December 31, 2023 and 2022, respectively | 207 | 99 | 97 | 97 | 94 | 61 | 61 | 61 | |
Additional paid-in capital | 182,924,210 | 166,879,534 | 168,971,520 | 168,551,763 | 168,143,557 | 158,352,376 | 157,984,617 | 157,564,664 | |
Accumulated deficit | (202,761,017) | (194,879,895) | (177,359,517) | (167,180,877) | (159,990,407) | (147,583,951) | (140,072,629) | (134,437,586) | |
Total stockholders' (deficit) equity | (15,158,968) | (28,000,262) | (8,387,900) | 1,370,983 | 8,153,244 | 10,768,486 | 17,912,049 | 23,127,139 | $ 29,063,131 |
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY | 12,075,580 | 21,550,765 | 6,509,165 | 14,838,456 | 21,589,790 | 19,319,513 | 25,892,396 | 31,990,186 | |
Series D Convertible Preferred Stock | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | |||
Series D Preferred stock | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | |||
Series E-2 preferred stock | |||||||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | 4,677,632 | ||||||||
As previously reported | |||||||||
CURRENT ASSETS: | |||||||||
Cash and cash equivalents | 9,564,988 | 18,986,443 | 5,152,972 | 12,682,691 | 19,866,358 | 17,785,322 | 24,805,565 | 30,634,122 | |
Prepaid expenses and other current assets | 888,225 | 1,123,467 | 456,679 | 1,163,745 | 663,243 | 975,936 | 479,668 | 760,420 | |
Total current assets | 10,453,213 | 20,109,910 | 5,609,651 | 13,846,436 | 20,529,601 | 18,761,258 | 25,285,233 | 31,394,542 | |
Property, plant & equipment, net | 1,090,304 | 893,509 | 337,434 | 376,084 | 418,641 | 338,944 | 364,838 | 331,144 | |
Operating lease right-of-use asset | 502,283 | 517,566 | 532,300 | 546,505 | 560,334 | 138,097 | 161,111 | 183,286 | |
Other long-term assets | 29,780 | 29,780 | 29,780 | 69,431 | 81,214 | 81,214 | 81,214 | 81,214 | |
TOTAL ASSETS | 12,075,580 | 21,550,765 | 6,509,165 | 14,838,456 | 21,589,790 | 19,319,513 | 25,892,396 | 31,990,186 | |
CURRENT LIABILITIES: | |||||||||
Accounts payable and accrued liabilities | 9,178,645 | 7,814,590 | 6,391,673 | 6,904,545 | 5,478,443 | 6,367,035 | 5,462,267 | 4,511,716 | |
Warrant liability | 3,700,000 | 8,600,000 | |||||||
Lease liability, current | 58,979 | 56,263 | 53,640 | 51,106 | 50,847 | 148,200 | 143,843 | 139,594 | |
Total current liabilities | 12,937,624 | 16,470,853 | 6,445,313 | 6,955,651 | 5,529,290 | 6,515,235 | 5,606,110 | 4,651,310 | |
Lease liability, net of current portion | 494,003 | 512,750 | 530,856 | 548,344 | 552,981 | 53,769 | 92,214 | 129,714 | |
TOTAL LIABILITIES | 13,431,627 | 16,983,603 | 6,976,169 | 7,503,995 | 6,082,271 | 6,569,004 | 5,698,324 | 4,781,024 | |
COMMITMENTS AND CONTINGENCIES (Note 10) | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 17,920,000 | ||||||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | 1,382,023 | ||||||||
Common stock, $0.00001 par value; 170,000,000 shares authorized; 20,744,110 and 9,385,272 shares issued and outstanding as of December 31, 2023 and 2022, respectively | 207 | 99 | 97 | 97 | 94 | 61 | 61 | 61 | |
Additional paid-in capital | 210,066,630 | 195,298,922 | 194,452,408 | 194,032,651 | 193,624,445 | 183,652,376 | 183,284,617 | 182,864,664 | |
Accumulated deficit | (217,482,539) | (210,033,882) | (196,301,532) | (188,080,310) | (179,499,043) | (172,283,951) | (164,472,629) | (157,037,586) | |
Total stockholders' (deficit) equity | (1,356,047) | (13,352,838) | (467,004) | 7,334,461 | 15,507,519 | 12,750,509 | 20,194,072 | 27,209,162 | 33,045,154 |
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY | 12,075,580 | 21,550,765 | 6,509,165 | 14,838,456 | 21,589,790 | 19,319,513 | 25,892,396 | 31,990,186 | |
As previously reported | Series D Convertible Preferred Stock | |||||||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | |||
As previously reported | Series D Preferred stock | |||||||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | 1,382,023 | ||||||||
As previously reported | Series E-2 preferred stock | |||||||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | 4,677,632 | ||||||||
Restatement adjustments | |||||||||
CURRENT LIABILITIES: | |||||||||
Warrant liability | 12,420,898 | 13,365,401 | 6,538,873 | 4,581,455 | 5,972,252 | 600,000 | 900,000 | 2,700,000 | |
Total current liabilities | 12,420,898 | 13,365,401 | 6,538,873 | 4,581,455 | 5,972,252 | 600,000 | 900,000 | 2,700,000 | |
TOTAL LIABILITIES | 12,420,898 | 13,365,401 | 6,538,873 | 4,581,455 | 5,972,252 | 600,000 | 900,000 | 2,700,000 | |
COMMITMENTS AND CONTINGENCIES (Note 10) | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 1,382,023 | 1,282,023 | 1,382,023 | 1,382,023 | |||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | (1,382,023) | ||||||||
Additional paid-in capital | (27,142,420) | (28,419,388) | (25,480,888) | (25,480,888) | (25,480,888) | (25,300,000) | (25,300,000) | (25,300,000) | (25,300,000) |
Accumulated deficit | 14,721,522 | 15,153,987 | 18,942,015 | 20,899,433 | 19,508,636 | 24,700,000 | 24,400,000 | 22,600,000 | 25,300,000 |
Total stockholders' (deficit) equity | (13,802,921) | (14,647,424) | (7,920,896) | (5,963,478) | (7,354,275) | (1,982,023) | (2,282,023) | (4,082,023) | (3,982,023) |
Restatement adjustments | Series D Convertible Preferred Stock | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | 1,382,023 | 1,382,023 | 1,382,023 | 1,382,023 | |||||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | (1,382,023) | $ (1,382,023) | $ (1,382,023) | $ (1,382,023) | (1,382,023) | (1,382,023) | |||
Restatement adjustments | Series D Preferred stock | |||||||||
MEZZANINE EQUITY: | |||||||||
Series D convertible preferred stock, 111.11 shares authorized; 111.11 shares issued and outstanding as of December 31, 2023 and 2022 | $ 1,382,023 | 1,382,023 | $ 1,382,023 | $ 1,382,023 | $ 1,382,023 | $ 1,382,023 | |||
STOCKHOLDERS' (DEFICIT) EQUITY: | |||||||||
Preferred stock | $ (1,382,023) |
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- Definition Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of accumulated undistributed earnings (deficit). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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