NET INCOME (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING AND LOSS PER SHARE OUTSTANDING

The calculation of the weighted average number of shares outstanding and loss per share outstanding for the years ended December 31, 2022 and 2021 are as follows:

	Year ended December 31,
	2022			2021
Numerator for basic and diluted income (loss) per share – Net income (loss) attributable to common stockholders	$	(21,666,691	)	$	25,474,508
Denominator for basic loss per share – weighted average shares outstanding		2,548,549			2,511,114
Dilutive effect of shares issuable upon conversion of convertible debt and the exercise of stock options and warrants outstanding		—			—
Denominator for diluted loss per share – adjusted weighted average shares outstanding		2,548,549			2,511,114
Net income (loss) per share:
Basic	$	(8.50	)	$	10.14
Diluted	$	(8.50	)	$	10.14