FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

	As of September 30, 2022				Fair Value Measurements
	Carrying		Fair		As of September 30, 2022
	Amount		Value		Level 1		Level 2		Level 3
					(unaudited)
Liabilities:
Contingent consideration:
Asuragen (1)	$	1,141	$	1,141	$	-	$	-	$	1,141
Other accrued expenses:
Warrant liability (2)		-		-		-		-		-
Note payable:
BroadOak loan		9,988		9,988		-		-		9,988
	$	11,129	$	11,129	$	-	$	-	$	11,129

(1)(2) See Note 10, Accrued Expenses and Long-Term Liabilities

	As of December 31, 2021				Fair Value Measurements
	Carrying		Fair		As of December 31, 2021
	Amount		Value		Level 1		Level 2		Level 3
Liabilities:
Contingent consideration:
Asuragen (1)	$	1,871	$	1,871	$	-	$	-	$	1,871
Other accrued expenses:
Warrant liability (2)		71		71		-		-		71
Note payable:
BroadOak loan		7,942		7,942		-		-		7,942
	$	9,884	$	9,884	$	-	$	-	$	9,884

(1)(2) See Note 10, Accrued Expenses and Long-Term Liabilities

SCHEDULE OF FAIR VALUE, ASSETS MEASURED ON RECURRING BASIS, UNOBSERVABLE INPUT RECONCILIATION

A roll forward of the carrying value of the Contingent Consideration Liability, 2017 Underwriters’ Warrants and BroadOak loans to September 30, 2022 is as follows:

	December 31, 2021		Issued		Reclassified			Earned			Accretion/Interest Accrued		Adjustment to Fair Value/ Mark to Market			September 30, 2022
	(unaudited)
Asuragen	$	1,871	$	-	$	-		$	(542	)	$	123	$	(311	)	$	1,141
Underwriters Warrants		71		-		-			-			-		(71	)		-
BroadOak loans		7,942		-		2,000			-			-		46			9,988
BroadOak Convertible Note		-		2,000		(2,000	)		-			-		-			-
	$	9,884	$	2,000	$	-		$	(542	)	$	123	$	(336	)	$	11,129