SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF COMMON STOCK NOT INCLUDED IN CALCULATION OF DILUTED NET LOSS PER SHARE

The following table sets forth the potential shares of common stock that are included in the calculation of diluted net income per share where a net income is reported:

	December 31, 2023		December 31, 2022
Debentures convertible into common stock		3,680,460		3,451,889
Preferred shares convertible into common stock		1,272,052		1,272,052
Total		4,952,512		4,723,941