SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

SCHEDULE OF UNREALIZED GAINS AND LOSSES

	Initial Book Value		Cumulative Gross Unrealized Gains		Cumulative Gross Unrealized Losses		Fair Value
September 30, 2022
Investment in GMP Bio (equity securities)	$	22,640,521	$	-	$	-	$	22,640,521
Total	$	22,640,521	$	-	$	-	$	22,640,521

SUMMARY OF CHANGES IN FAIR VALUE OF LONG-TERM INVESTMENT IN EQUITY SECURITIES

	September 30, 2022 Fair Value
Balance at January 1, 2022	$	-
Contribution at cost basis		5,689,044
Gain on derecognition of non-financial asset		16,951,477
Change in fair value		-
Balance at September, 2022	$	22,640,521

SUMMARY OF CHANGES IN FAIR VALUE OF DERIVATIVE LIABILITIES

The table below sets forth a summary of the changes in the fair value of the Company’s derivative liabilities classified as Level 3 as of September 30, 2022 and 2021:

	September 30, 2022 Conversion Feature			September 30, 2021 Conversion Feature
Balance at January 1, 2022 and 2021	$	340,290		$	777,024
New derivative liability		-			-
Reclassification to additional paid in capital from conversion of debt to common stock		-			(144,585	)
Change in fair value		(37,740	)		(239,278	)
Balance at September, 2022 and 2021	$	302,550		$	393,161

SUMMARY OF ESTIMATE FAIR VALUE OF DERIVATIVE LIABILITIES

	September 30, 2022 Key Assumptions for fair value of conversions
Risk free interest		0.17% -2.69%
Market price of share	$	0.07- 0.23
Life of instrument in years		0.01-0.33
Volatility		99.80%-109.40%
Dividend yield		0	%