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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
SCHEDULE OF UNREALIZED GAINS AND LOSSES

 SCHEDULE OF UNREALIZED GAINS AND LOSSES

   Initial Book Value   Cumulative
Gross
Unrealized
Gains
   Cumulative
Gross
Unrealized
Losses
   Fair
Value
 
March 31, 2023                                    
                     
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 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 March 31, 2023 and 2022, respectively:

 

 SUMMARY OF CHANGES IN FAIR VALUE OF DERIVATIVE LIABILITIES

   March 31,
2023
Conversion Feature
   March 31,
2022
Conversion Feature
 
Balance at January 1, 2023 and 2022  $198,140   $340,290 
New derivative liability   -    - 
Reclassification to additional paid in capital from conversion of debt to common stock   -    - 
Change in fair value   19,896    190,841 
           
Balance at March 31, 2023 and 2022  $218,036   $531,131 
SUMMARY OF ESTIMATE FAIR VALUE OF DERIVATIVE LIABILITIES

 SUMMARY OF ESTIMATE FAIR VALUE OF DERIVATIVE LIABILITIES

   March 31,
2023
Key Assumptions for fair value of conversions
   March 31,
2022
Key Assumptions for fair value of conversions
 
Risk free interest   4.64%   0.17% to 0.52%
Market price of share  $0.05    $ 0.22 to 0.36 
Life of instrument in years   0.01    0.81 to 1.1 
Volatility   142.5%   94.4 to 148.8 % 
Dividend yield   0%   0%