SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

The following potentially dilutive securities have been excluded from the computation of diluted weighted average shares outstanding as they would be anti-dilutive:

	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
Options to purchase common stock		1,448,193		1,060,254		1,448,193		1,060,254
Restricted Stock Unvested		520,167		-		520,167		-
Series H-1, H-3, H-4, H-5, I, J, pre-merger AYRO Merger common stock purchase warrants and post-merger AYRO warrants issued		7,346,447		4,006,205		7,346,447		4,006,205
Series H, H-3, H-6, and pre-merger AYRO Seed Preferred Stock		2,475		278,862		2,475		278,862
Totals		9,317,282		5,345,321		9,317,282		5,345,321