SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

The following table summarizes the shares of common stock that were potentially issuable but were excluded from the computation of diluted net loss per share for the six months ended June 30, 2023 and 2022, as such shares would have had an anti-dilutive effect:

	As of June 30,
	2023		2022
Stock options (a)		124,191		155,691
Warrants (b)		16,725		16,725
Unvested restricted stock		164,755		199,136

(a)	Shares underlying stock options assumed pursuant to the merger agreement with Precision Healing, Inc. (“Precision Healing”) in April 2022. See Note 3 for more information regarding the Precision Healing merger.
(b)	Shares underlying warrants assumed pursuant to the merger agreement with Precision Healing in April 2022. See Note 3 for more information regarding the Precision Healing merger.

SCHEDULE OF REVENUE FROM PRODUCT SALES AND ROYALTIES

Revenue streams from product sales and royalties are summarized below for the three and six months ended June 30, 2023 and 2022.

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Soft tissue repair products	$	13,249,742	$	9,569,441	$	26,122,223	$	17,327,648
Bone fusion products		2,453,172		51,087		5,052,358		53,853
Royalty revenue		50,250		50,250		100,500		100,500
Total Net Revenue	$	15,753,164	$	9,670,778	$	31,275,081	$	17,482,001

SCHEDULE OF PROPERTY AND EQUIPMENT

	Useful	June 30,			December 31,
	Life	2023			2022
Computers	3-5 years	$	191,611		$	172,154
Office equipment	3-7 years		97,097			87,225
Furniture and fixtures	5-10 years		265,584			258,414
Leasehold improvements	2-5 years		23,131			19,631
Internal use software	5 years		1,618,999			1,618,998
			2,196,422			2,156,422
Less accumulated depreciation			(956,153	)		(739,986	)
Property and equipment, net		$	1,240,269		$	1,416,436

SCHEDULE OF CHANGES IN FAIR VALUE FOR CONTINGENT EARNOUT CONSIDERATION

Balance at December 31, 2022	$	7,166,691
Additions		-
Changes in fair value of earnout liabilities		(813,157	)
Settlements		-
Balance at June 30, 2023	$	6,353,534