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EQUITY-BASED COMPENSATION (Tables)
3 Months Ended
Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Schedule of Fair Value Assumptions The fair value of the option grants awarded during the three - month period ended March 31, 2024 was $0.1 million, which has been estimated with the following assumptions on the grant date.
Three Months Ended March 31
2024
Risk-free interest rate
4.25%-4.27%
Volatility    
123.31%
Expected life (years)    
5.00-6.00
Expected dividend yield    0%
Schedule of Stock Option Activity
The following table summarizes stock option activity for employees and non-employees for the three months ended March 31, 2024 and 2023:
 SharesWeighted-Average
Exercise Price
Weighted-Average
Remaining
Contractual
Term (in years)
Outstanding at December 31, 2022107,128 $23.67 8.29
Granted— 
Exercised— 
Forfeited— 
Expired— 
Outstanding at March 31, 2023107,128 $23.75 8.04
Exercisable at March 31, 202359,870 $28.30 7.83
Outstanding at December 31, 202389,304 $23.78 7.26
Granted148,500 $0.57 
Exercised— 
Forfeited5,882 
Expired— 
Outstanding at March 31, 2024231,922 $9.04 8.86
Exercisable at March 31, 202465,769 $26.66 6.88