EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS

The following calculates basic and diluted EPS:

	Three Months			Three Months
	Ended			Ended
	June 30, 2023			June 30, 2022
(Loss) income from continuing operations, numerator, basic and diluted computation	$	(3,869,732	)	$	10,660,028
Weighted average common shares, basic		2,716,512			1,069,157
Effect of series B warrants		-			-
Effect of stock awards		-			2,128
Effect of preferred stock		-			147,939
Weighted average common shares, dilutive		2,716,512			1,219,224
(Loss) earnings per common share – basic	$	(1.42	)	$	9.97
(Loss) earnings per common share – diluted	$	(1.42	)		8.74

	Six Months			Six Months
	Ended			Ended
	June 30, 2023			June 30, 2022
(Loss) income from continuing operations	$	(997,776	)	$	20,047,189
Deemed dividend		-			(6,930,335	)
Net income continuing operations, numerator, basic computation		(997,776	)		13,116,854
Recognition and change in fair value of warrant liabilities		-			(26,625,915	)
Net loss continuing operations, numerator, diluted computation	$	(997,776	)	$	(13,509,061	)
Weighted average common shares, basic		2,138,444			1,025,108
Effect of series B warrants		-			43,128
Weighted average common shares, dilutive		2,138,444			1,068,236
Loss per common share – basic		(0.47	)		12.80
Loss per common share – diluted	$	(0.47	)	$	(12.65	)

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARES

Additionally, the following are considered anti-dilutive securities excluded from weighted-average shares used to calculate diluted net loss per common share:

	For the Three Months Ended
	June 30, 2023		June 30, 2022
Shares subject to outstanding common stock options		10,928		10,928
Shares subject to outstanding Series A warrants		113,000		113,000
Shares subject to outstanding Series F warrants		2,105,264		-
Shares subject to placement agent warrants		52,632		-
Shares subject to unvested stock awards		3,471		-
Shares subject to conversion of Series B preferred stock		-		-
Shares subject to warrant liability		-		668,299

	For the Six Months Ended
	June 30, 2023		June 30, 2022
Shares subject to outstanding common stock options		10,928		10,928
Shares subject to outstanding Series A warrants		113,000		113,000
Shares subject to outstanding Series F warrants		2,105,264		-
Shares subject to placement agent warrants		52,632		-
Shares subject to unvested stock awards		3,471		4,621
Shares subject to conversion of Series B preferred stock		-		147,939
Shares subject to warrant liability		-		-