Ascent Solar Technologies, Inc. Common Stock (ASTI) S-1/A9 Apr 24IPO registration (amended)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 3
Entity Registrant Name	Ascent Solar Technologies, Inc.
Entity Central Index Key	0001350102
Entity Tax Identification Number	20-3672603
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	12300 Grant Street
Entity Address, City or Town	Thornton
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80241
City Area Code	720
Local Phone Number	872-5000
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 1,048,733	$ 11,483,018
Trade receivables, net of allowance of $0 and $26,000, respectively	0	1,769
Inventories	447,496	615,283
Prepaid and other current assets	39,279	344,110
Total current assets	1,535,508	12,444,180
Property, Plant and Equipment:	21,177,892	22,590,169
Accumulated depreciation	(20,131,008)	(22,038,508)
Net property, plant and equipment	1,046,884	551,661
Other Assets:
Operating lease right-of-use assets, net	2,364,672	4,324,514
Patents, net of accumulated amortization of $173,387 and $154,218, respectively	53,978	79,983
Equity method investment	68,867	61,379
Other non-current assets	1,228,797	1,214,985
Total other assets	3,716,314	5,680,861
Total Assets	6,298,706	18,676,702
Current Liabilities:
Accounts payable	579,237	595,157
Related party payables	4,231	67,164
Accrued expenses	1,354,159	888,869
Accrued payroll	160,477	490,185
Severance payable		437,079
Accrued professional services fees	849,282	952,573
Accrued interest	628,145	559,060
Current portion of operating lease liability	491,440	733,572
Conversions payable (Note 10)	1,089,160
Current portion of convertible notes, net	354,936
Other payable	250,000	250,000
Total current liabilities	5,761,067	4,973,659
Long-Term Liabilities:
Non-current operating lease liabilities	2,043,025	3,827,878
Non-current convertible notes, net		5,268,399
Accrued warranty liability	21,225	21,225
Total liabilities	7,825,317	14,091,161
Stockholders’ Equity (Deficit):
Series A preferred stock, $.0001 par value; 750,000 shares authorized; 48,100 and 48,100 shares issued and outstanding, respectively ($899,069 and $850,301 Liquidation Preference, respectively)	5	5
Common stock, $0.0001 par value, 500,000,000 authorized; 3,583,846 and 259,323 shares issued and outstanding, respectively	358	26
Additional paid in capital	480,942,526	452,139,027
Accumulated deficit	(482,478,436)	(447,537,493)
Accumulated other comprehensive loss	8,936	(16,024)
Total stockholders’ equity (deficit)	(1,526,611)	4,585,541
Total Liabilities and Stockholders’ Equity (Deficit)	$ 6,298,706	$ 18,676,702

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 0	$ 26,000
Patents, amortization	$ 173,387	$ 154,218
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, shares authorized (in shares)	25,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	3,583,846	259,323
Common stock, shares outstanding (in shares)	3,583,846	259,323
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	750,000	750,000
Preferred stock, shares issued (in shares)	48,100	48,100
Preferred stock, shares outstanding (in shares)	48,100	48,100
Preferred stock, liquidation preference	$ 899,069	$ 850,301

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenues
Total Revenues	$ 458,260	$ 1,222,786
Costs and Expenses
Costs of revenue	1,892,341	2,011,459
Research, development and manufacturing operations	3,222,283	5,975,921
Selling, general and administrative	5,364,523	4,736,562
Share-based compensation	2,243,445	5,478,734
Depreciation and amortization	95,238	75,645
Impairment loss	3,283,715	0
Total Costs and Expenses	16,101,545	18,278,321
Loss from Operations	(15,643,285)	(17,055,535)
Other Income/(Expense)
Other income/(expense), net	747,739	33,100
Interest expense	(2,174,118)	(2,704,909)
Total Other Income/(Expense)	(1,426,379)	(2,671,809)
Income/(Loss) on Equity Method Investment	(232)	(27,361)
Net Income/(Loss)	(17,069,896)	(19,754,705)
Less: Down round deemed dividend	(17,980,678)
Net Income Available to Common Shareholders	$ (35,050,574)	$ (17,069,896)
Net Income/(Loss) Per Share (Basic)	$ (34.19)	$ (132)
Net Income/(Loss) Per Share (Diluted)	$ (34.19)	$ (132)
Weighted Average Common Shares Outstanding (Basic)	1,025,097	149,016
Weighted Average Common Shares Outstanding (Diluted)	1,025,097	149,016
Other Comprehensive Income/(Loss)
Foreign currency translation gain/(loss)	$ 24,960	$ (16,024)
Net Comprehensive Income/(Loss)	(17,044,936)	(19,770,729)
Product [Member]
Revenues
Total Revenues	397,886	694,286
Milestone Arrangement [Member]
Revenues
Total Revenues	$ 60,374	$ 528,500

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Series A Preferred Stock [Member] Preferred Stock [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Private Placement [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Sabby Note [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Tubesolar AG [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Crowdex Convertible Note [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Global Ichiban Convertible Notes [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Nanyang Convertible Notes [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Fleur Note [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Series A Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Series One B Preferred Stock [Member] Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Series One B Preferred Stock [Member]	Series One B Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Common Stock [Member] Public Offering [Member]	Common Stock [Member] Private Placement [Member]	Common Stock [Member] Sabby Note [Member]	Common Stock [Member] Tubesolar AG [Member]	Common Stock [Member] Crowdex Convertible Note [Member]	Common Stock [Member] Global Ichiban Convertible Notes [Member]	Common Stock [Member] Nanyang Convertible Notes [Member]	Common Stock [Member] Fleur Note [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Private Placement [Member]	Additional Paid-in Capital [Member] Sabby Note [Member]	Additional Paid-in Capital [Member] Tubesolar AG [Member]	Additional Paid-in Capital [Member] Crowdex Convertible Note [Member]	Additional Paid-in Capital [Member] Global Ichiban Convertible Notes [Member]	Additional Paid-in Capital [Member] Nanyang Convertible Notes [Member]	Additional Paid-in Capital [Member] Fleur Note [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Retained Earnings [Member] Private Placement [Member]	Retained Earnings [Member] Sabby Note [Member]	Retained Earnings [Member] Tubesolar AG [Member]	Retained Earnings [Member] Crowdex Convertible Note [Member]	Retained Earnings [Member] Global Ichiban Convertible Notes [Member]	Retained Earnings [Member] Nanyang Convertible Notes [Member]	Retained Earnings [Member] Fleur Note [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	AOCI Attributable to Parent [Member]	AOCI Attributable to Parent [Member] Private Placement [Member]	AOCI Attributable to Parent [Member] Sabby Note [Member]	AOCI Attributable to Parent [Member] Tubesolar AG [Member]	AOCI Attributable to Parent [Member] Crowdex Convertible Note [Member]	AOCI Attributable to Parent [Member] Global Ichiban Convertible Notes [Member]	AOCI Attributable to Parent [Member] Nanyang Convertible Notes [Member]	AOCI Attributable to Parent [Member] Fleur Note [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Total	Private Placement [Member]	Sabby Note [Member]	Tubesolar AG [Member]	Crowdex Convertible Note [Member]	Global Ichiban Convertible Notes [Member]	Nanyang Convertible Notes [Member]	Fleur Note [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Public Offering [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] L 1 Convertible Note [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Sabby Note [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Private Placement [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Sabby Note [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Tubesolar AG [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Crowdex Convertible Note [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Global Ichiban Convertible Notes [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Nanyang Convertible Notes [Member]	Series One A Preferred Stock [Member] Preferred Stock [Member] Fleur Note [Member]	Series One A Preferred Stock [Member]	Series One A Preferred Stock [Member] Tubesolar AG [Member]	Series One A Preferred Stock [Member] Crowdex Convertible Note [Member]	Common Stock [Member] L 1 Convertible Note [Member]
Beginning balance, value at Dec. 31, 2021	$ 5																					$ 12														$ 424,949,165													$ (427,782,788)																										$ (2,833,606)
Beginning balance, shares at Dec. 31, 2021	48,100																					113,256																																																																										3,700
Conversion of Sabby Note into Common Stock																										$ 2	$ 1	$ 8	$ 2	$ 1								$ 107,101	$ (2)	$ (1)	$ 7,899,992	$ 1,499,998	$ 999,999																																		$ 107,101			$ 7,900,000	$ 1,500,000	$ 1,000,000
Conversion of shares, shares																									350	24,000	13,000	79,000	15,000	10,000																																																																			(2,400)	(1,300)
Share-based compensation																																				5,478,734																																							5,478,734
Private placement costs																																					$ (1,276,017)																																							$ (1,276,017)
Common stock (8/19 @ $540)																																					2,551,405																																							2,551,405
Proceeds from issuance of Common Stock, shares																								4,717
Warrants (8/19 @ $346)																																				2,990,029	$ 2,448,595																																						2,990,029	$ 2,448,595
Net Loss																																																	(19,754,705)																										(19,754,705)
Foreign Currency Translation Gain/(Loss)																																																														(16,024)													(16,024)
Beneficial conversion feature																																				4,490,029																																							4,490,029
Ending balance, value at Dec. 31, 2022	$ 5								$ 5													$ 26									$ 26					452,139,027								$ 448,343,153					(447,537,493)								$ (447,427,862)					(16,024)								$ (16,024)					4,585,541								$ 899,298
Beginning balance, shares at Dec. 31, 2022	48,100								48,100													259,323									259,323
Impact of adopting ASU 2020-06																																																$ (3,795,874)													$ 109,631																										$ (3,686,243)
Conversion of Sabby Note into Common Stock																																	$ 33	$ 13												$ 806,769	$ 2,275,585																												6,990,269										$ 806,802	$ 2,275,598
Conversion of shares, shares																									137,072																																																																										328,502
Share-based compensation																																												2,243,445																																							2,243,445
Common stock issued for services																																												92,750																																							92,750
Common stock issued for services, shares																						1,425
Proceeds from issuance of Series 1B Preferred Stock																																												900,000																																							900,000
Proceeds from issuance of Series 1B Preferred Stock, shares																				900
Private placement costs																																												(20,000)	$ (1,068,796)																																						(20,000)	$ (1,068,796)
Down round deemed dividend																																												17,980,678													(17,980,678)																		$ 17,980,678
Common stock (8/19 @ $540)																																39													616,475																																							616,514
Proceeds from issuance of Common Stock, shares																							389,024
Prefunded warrants (10/2 @ $1.58)																																													5,044,977																																							5,044,977
Warrants (8/19 @ $346)																																													$ 4,627,737																																							$ 4,627,737
Repayment of Series 1B Preferred Stock																																												(900,000)																																							(900,000)
Repayment of Series 1B Preferred Stock, shares																				(900)
Conversion of prefunded warrants																															247													(247)
Conversion of prefunded warrants, shares																							2,468,500																																																				2,468,500
Net Loss																																																									(17,069,896)																		$ (17,069,896)								(17,069,896)
Foreign Currency Translation Gain/(Loss)																																																																						$ 24,960													$ 24,960
Ending balance, value at Dec. 31, 2023	$ 5																					$ 358														$ 480,942,526													$ (482,478,436)													$ 8,936													$ (1,526,611)
Beginning balance, shares at Dec. 31, 2023	48,100																					3,583,846

STATEMENTS OF STOCKHOLDERS' E_2

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock price per share	$ 1.58
Prefunded warrants price share	1.58
Warrants price per share	$ 1.30
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock price per share		$ 540
Warrants price per share		$ 346

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Activities:
Net income/(loss)	$ (17,069,896)	$ (19,754,705)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	95,238	75,645
Share-based compensation	2,243,445	5,478,734
Services paid in common stock	92,750
Gain on lease modification	(84,678)
Loss on disposal of assets	77,210
Operating lease asset amortization	667,526	694,229
Loss on equity method investment	232	27,361
Patent write off	26,419
Impairment loss	3,283,715	0
Amortization of debt discount	1,809,566	2,609,389
Inventory write off and reserve expense	114,301
Other		4,497
Changes in operating assets and liabilities:
Accounts receivable	1,769	47,481
Inventories	(124,760)	(23,111)
Prepaid expenses and other current assets	192,273	(686,359)
Accounts payable	(15,920)	(47,008)
Related party payable	(62,933)	22,164
Operating lease liabilities	(649,991)	(656,334)
Accrued interest	69,085	83,389
Accrued expenses	(202,230)	1,618,053
Net cash (used in) operating activities	(9,536,879)	(10,506,575)
Investing Activities:
Purchase of property, plant and equipment	(3,857,783)	(169,357)
Contributions to equity method investment		(83,559)
Patent activity costs	(19,583)	(12,556)
Net cash provided by (used in) investing activities	(3,877,366)	(265,472)
Financing Activities:
Proceeds from issuance of convertible debt and warrants		13,500,000
Proceeds from issuance of stock and warrants	10,289,228	5,000,000
Proceeds from issuance of Series 1B Preferred Stock	900,000
Payment of convertible debt and conversions payable	(6,237,712)
Payment of Series 1B Preferred Stock	(900,000)
Financing issuance costs	(1,088,796)	(2,206,695)
Net cash provided by (used in) financing activities	2,962,720	16,293,305
Effect of foreign exchange rate on cash	17,240
Net change in cash and cash equivalents	(10,434,285)	5,521,258
Cash and cash equivalents at beginning of period	11,483,018	5,961,760
Cash and cash equivalents at end of period	1,048,733	11,483,018
Supplemental Cash Flow Information:
Cash paid for interest	293,842
Non-Cash Transactions:
Conversions of preferred stock, convertible notes, and conversions payable to equity	3,082,400	10,507,101
Series 1A preferred stock conversion		740
Operating lease assets obtained in exchange for operating lease liabilities		53,193
Purchase and return of equipment purchased on credit	(202,558)	159,119
Conversion of bridge loan into common stock and warrants		1,000,000
Conversion of prefunded warrants	247
Down round deemed dividend	$ 17,980,678

ORGANIZATION

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1. ORGANIZATION Ascent Solar Technologies, Inc. (“Ascent” or the "Company") was incorporated on October 18, 2005 from the separation by ITN Energy Systems, Inc. (“ITN”) of its Advanced Photovoltaic Division and all of that division’s key personnel, core technologies, and certain trade secrets and royalty free licenses to use in connection with the manufacturing, developing marketing, and commercializing Copper-Indium-Gallium-diSelenide (“CIGS”) photovoltaic (“PV”) products. ITN, a private company incorporated in 1994, is an incubator dedicated to the development of thin film, PV, battery, fuel cell and nano technologies. Through its work on research and development contracts for private and governmental entities, ITN developed proprietary processing and manufacturing know how applicable to PV products generally, and CIGS PV products in particular. ITN formed Ascent to commercialize its investment in CIGS PV technologies. The Company focus is on integrating its PV products into scalable and high value markets such as agrivoltaics, aerospace, satellites, near earth orbiting vehicles, and fixed wing unmanned aerial vehicles (“UAV”). The value proposition of Ascent’s proprietary solar technology not only aligns with the needs of customers in these industries, but also overcomes many of the obstacles other solar technologies face in these unique markets. Ascent has the capability to design and develop finished products for end users in these areas as well as collaborate with strategic partners to design and develop custom integrated solutions for products like fixed-wing UAVs. Ascent sees significant overlap of the needs of end users across some of these industries and can achieve economies of scale in sourcing, development, and production in commercializing products for these customers. On March 13, 2023, the Company redeployed its Thornton manufacturing facility as a Perovskite Center of Excellence and dedicated the facility to the industrial commercialization of the Company's patent-pending Perovskite solar technologies. On April 18, 2023, the Company completed its acquisition of the manufacturing assets of Flisom AG ("Flisom"), a Zurich based thin-film solar manufacturer and on June 16, 2023, exercised a put option to sell the assets (see Note 5). The Company has restarted production at its Thornton facility. On September 11, 2023, the Company effected a reverse stock split of the Company’s common stock at a ratio of one-for-two hundred 0.005 Although the Company is focused on various markets for its product, the Chief Executive Officer makes significant operating decisions and assesses the performance of the Company as a single business segment. Accordingly, the Company has one reportable segment.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates Cash Equivalents Inventories 105,915 338,348 Property, Plant and Equipment 3 10 Property, plant and equipment Useful Lives in Years Manufacturing machinery and equipment 5 10 Furniture, fixtures, computer hardware/software 3 7 Leasehold improvements life of lease Patents 53,978 79,983 6,678 25,847 47,300 54,136 19,583 12,556 19,169 19,168 As of December 31, 2023, future amortization of patents is expected as follows: Amortization of patents 2024 $ 6,493 2025 185 $ 6,678 Impairment of Long-lived Assets 3,283,715 0 Equity Method Investment Other Assets: Other assets As of December 31, 2023 2022 Lease security deposit $ 625,000 $ 625,000 Spare machine parts 603,797 589,985 Total Other Assets $ 1,228,797 $ 1,214,985 Related Party Payables Convertible Notes Convertible Preferred Stock "Distinguishing Liabilities from Equity" Product Warranties Leases The Company calculates the present value of future payments using the discount rate implicit in the lease, if available, or its incremental borrowing rate. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term at an amount equal to the lease payments in a similar economic environment. In determining the Company's operating lease right of use assets and operating lease liabilities, the Company applied these incremental borrowing rates to the minimum lease payments within the lease agreement. Revenue Recognition Product revenue. During the years ended December 31, 2023 and 2022, the Company recognized product revenue of $ 397,886 694,286 74% 23% 82% Milestone and engineering revenue. 60,374 528,500 Government contracts revenue. Cost based input methods of revenue recognition are considered a faithful depiction of our efforts to satisfy long-term government research and development contracts and therefore reflect the performance obligations under such contracts. Costs incurred that do not contribute to satisfying the Company's performance obligations are excluded from our input methods of revenue recognition as the amounts are not reflective of transferring control under the contract. Costs incurred towards contract completion may include direct costs plus allowable indirect costs and an allocable portion of the fixed fee. If actual and estimated costs to complete a contract indicate a loss, provision is made for the anticipated loss on the contract. No Receivables and Allowance for Doubtful Accounts The Company bills the government under cost-based research and development contracts at provisional billing rates which permit the recovery of indirect costs. These rates are subject to audit on an annual basis by the government agencies’ cognizant audit agency. The cost audit may result in the negotiation and determination of the final indirect cost rates. In the opinion of management, re-determination of any cost-based contracts will not have a material effect on the Company’s financial position or results of operations. As of December 31, 2023 and 2022, the Company had an accounts receivable, net balance of $ 0 1,769 0 26,000 The payment terms and conditions in customer contracts vary. Customers required to prepay are represented by deferred revenues, included in Accrued Liabilities on the Balance Sheets, until the Company’s performance obligations are satisfied. Invoiced customers are typically required to pay within 30 days of invoicing. Deferred revenue was as follows: Deferred revenue Balance as of January 1, 2022 $ 22,500 Additions 229,813 Recognized as revenue (239,313 ) Balance as of December 31, 2022 13,000 Additions 31,220 Recognized as revenue (43,285 ) Balance as of December 31, 2023 $ 935 Shipping and Handling Costs Share-Based Compensation Research, Development and Manufacturing Operations Costs 3,222,283 5,975,921 Marketing and Advertising Costs 93,474 7,605 Other Income (Expense) 769,983 Income Taxes The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years (2020-2023) in these jurisdictions. The Company believes its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company’s financial condition, results of operations, or cash flows. Therefore, no reserves for uncertain income tax positions have been recorded. Earnings per Share Approximately 1.1 2.0 7,000 19,500 Fair Value Estimates · Level 1 – Quoted prices in active markets for identical assets or liabilities. · Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Certain long-lived assets and current liabilities have been measured at fair value on a recurring and non-recurring basis. The carrying amount of our debt outstanding approximates fair value because the Company's current borrowing rate does not materially differ from market rates for similar bank borrowings and are considered to be Level 2. The carrying value for cash and cash equivalents, accrued expenses and other assets and liabilities approximate their fair values due to their short maturities. In addition to the items measured at fair value on a recurring basis, in conjunction with the significant impairment loss taken during the year ended December 31, 2023, the Company also measured certain property, plant and equipment at fair value on a nonrecurring basis. These fair value measurements rely primarily on our specific inputs and assumptions about the use of the assets, as observable inputs are not available. Accordingly, we determined that these fair value measurements reside primarily within Level 3 of the fair value hierarchy. Recently Adopted Accounting Standards On January 1, 2023, the Company adopted ASU 2020-06. The adoption resulted in the elimination of the beneficial conversion feature recognized on the Company’s convertible debt. The Company elected to apply the modified retrospective method to all open contracts as of January 1, 2023, and the cumulative effect of initially applying ASU 2020-06 was recognized as an adjustment to the Company’s retained earnings balance as of January 1, 2023. Comparative periods have not been restated and continue to be reported under the accounting standard in effect for those periods. The cumulative effect of the changes made to the Company’s January 1, 2023, Balance Sheet for the adoption of ASU 2020-06 is as follows: Cumulative effect of changes in fianancial statement Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 (3,795,874 ) 448,339,779 Accumulated deficit (447,537,493 ) 109,631 (447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share for the year ended December 31, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Year Ended December 31, 2023 Net Loss $ (17,069,896 ) $ (25,739,479 ) $ 8,669,583 Net Loss attributable to common shareholders (35,050,574 ) (43,720,157 ) 8,669,583 Earnings Per Share (Basic and Diluted) $ (34.19 ) $ (42.65 ) $ (8.46 ) Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, Segment Reporting: Improvement to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures

LIQUIDITY, CONTINUED OPERATIONS

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	12 Months Ended
LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	Dec. 31, 2023
Liquidity Continued Operations And Going Concern
LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN	NOTE 3. LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN During March 2023, the Company redeployed its Thornton manufacturing facility to focus on industrial commercialization of the Company's patent-pending Perovskite solar technologies. In April 2023, the Company purchased manufacturing assets in Zurich, Switzerland with plans to commence manufacturing using this equipment; however, in June 2023, Management exercised its put option to sell the this equipment (see Note 5) and restarted production at its Thornton facility and currently has limited PV production. The Company will continue to focus on integrating its PV products into scalable and high value markets which includes agrivoltaics, aerospace, etc. The Company does not expect that sales revenue and cash flows will be sufficient to support operations and cash requirements until it has fully implemented its relaunch strategy. During the year ended December 31, 2023 the Company used $ 9,536,879 5,761,067 Additionally, projected product revenues are not anticipated to result in a positive cash flow position for the year 2024 overall and, as of December 31, 2023, the Company has a working capital deficit of $ 4,225,559 The Company continues to seek additional funding through strategic or financial investors, but there is no assurance the Company will be able to raise additional capital on acceptable terms or at all. If the Company's revenues do not increase rapidly, and/or additional financing is not obtained, the Company will be required to significantly curtail operations to reduce costs and/or sell assets. Such actions would likely have an adverse impact on the Company's future operations. As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern. Management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4. RELATED PARTY TRANSACTIONS On September 15, 2021, the Company entered into a Long-Term Supply and Joint Development Agreement (“JDA”) with TubeSolar, a former significant stakeholder in the Company. Under the terms of the JDA, the Company would produce, and TubeSolar will purchase, thin-film PV foils (“PV Foils”) for use in TubeSolar’s solar modules for agricultural photovoltaic (“APV”) applications that require solar foils for its production. Additionally, the Company will receive (i) up to $ 4 13.5 No 512,000 3,000 The Company and TubeSolar also established Ascent Solar Technologies Germany GmbH (“Ascent Germany”), in which TubeSolar holds of 30% 0 83,559 In June, 2023, TubeSolar filed an application for insolvency proceedings with the competent insolvency court due to insolvency and Management continues to monitor this situation.

ASSET ACQUISITION

ASSET ACQUISITION	12 Months Ended
ASSET ACQUISITION	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
ASSET ACQUISITION	NOTE 5. ASSET ACQUISITION On April 17, 2023 2,800,000 At the Closing, the Company and Seller also entered into (i) a Transition Services Agreement requiring the Seller to provide transition support for the Company’s operation of the Assets, with fees to be paid by the Company for performing defined support services, (ii) a Sublease Agreement allowing the Company’s to use the Manufacturing Facility where the Assets are located, and (iii) a Technology License Agreement, pursuant to which Seller granted the Company a revocable, non-exclusive license to certain intellectual property rights of the Seller used in the operation of the Assets (the “Licensed IP”), subject to certain encumbrances on the Licensed IP in favor of Seller’s lender. The Company will also receive proceeds from fulfilling a supply agreement obligation for one of the Seller’s customers. The total purchase price, including transaction costs of $ 1,283,926 Summary of asset price allocation Asset Price Allocation Inventory Raw Material $ 130,030 Finished Goods 62,427 Other Assets 98,746 Fixed Assets Manufacturing machinery and equipment 3,682,621 Furniture, fixtures, computer hardware and 110,102 In addition to the Asset Purchase Agreement, on April 20, 2023 2,000,000 12 5,000,000 90 In September, 2023, Flisom filed for bankruptcy in Switzerland. These proceeding are in the initial phase and the Company's purchased Assets are located in the Manufacturing Facility. Management continues to be in discussion with the Facility landlord to resolve this matter. As the purchased Assets were no longer being utilized for its intended purpose and because the put option is in default, Management concluded that there was a change in circumstance that could indicate that the carrying value of of the Assets may not be recoverable. Based on Management's analysis, Management concluded the undiscounted cash flows were not sufficient to recover the Asset's carrying value and recorded an impairment loss of $ 3,283,715 As of December 31, 2023, the Company's remaining book value of the Assets was approximately $ 0.8 0.8

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 6. PROPERTY, PLANT AND EQUIPMENT The following table summarizes property, plant and equipment as of December 31, 2023 and 2022: Property, plant and equipment As of December 31, 2023 2022 Furniture, fixtures, computer hardware and computer software $ 468,588 $ 482,235 Leasehold improvements 15,995 87,957 Manufacturing machinery and equipment 20,661,222 21,739,504 Manufacturing machinery and equipment, in progress 32,087 280,473 Depreciable property, plant and equipment 21,177,892 22,590,169 Less: Accumulated depreciation and amortization (20,131,008 ) (22,038,508 ) Net property, plant and equipment $ 1,046,884 $ 551,661 Depreciation expense for the years ended December 31, 2023 and 2022 was $ 76,069 56,477 786,000

OPERATING LEASES

OPERATING LEASES	12 Months Ended
OPERATING LEASES	Dec. 31, 2023
Operating Leases
OPERATING LEASES	NOTE 7. OPERATING LEASES In September 2020, the Company commenced a operating lease for approximately 100,000 The building lease term is for 88 September 21, 2020 50,000 80,000 Effective September 1, 2023, the lease was amended to reduce the rentable square feet from 100,000 75,000 1,292,316 1,376,994 84,678 As of December 31, 2023 and 2022, assets and liabilities related to the Company's lease were as follows: Schedule of assets and liabilities related to company's leases As of December 31, 2023 2022 Operating lease right-of-use assets, net $ 2,364,672 $ 4,324,514 Current portion of operating lease liability 491,440 733,572 Non-current portion of operating lease liability 2,043,025 3,827,878 During the years ended December 31, 2023 and 2022 the Company recorded operating lease costs included in Selling, general, and administrative expenses on the Statement of Operations of $ 961,333 1,042,346 Future maturities of the operating lease liability are as follows: Schedule future maturities of operating lease liability 2024 $ 769,129 2025 792,203 2026 815,969 2027 840,449 Total lease payments $ 3,217,750 Less amounts representing interest $ (683,285 ) Present value of lease liability $ 2,534,465 The remaining weighted average lease term and discount rate of the operating lease is 48.0 12.0% During the years ended December 31, 2023 and 2022, the Company recorded short term lease expense of approximately $ 326,400 16,200

INVENTORIES

INVENTORIES	12 Months Ended
INVENTORIES	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 8. INVENTORIES Inventories consisted of the following at December 31, 2023 and 2022: Schedule of inventory, net of reserves As of December 31, 2023 2022 Raw materials $ 445,721 $ 577,799 Work in process 1,775 37,351 Finished goods — 133 Total $ 447,496 $ 615,283

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 9. NOTES PAYABLE Prior to 2020, the Company entered into an agreement with A vendor (“Vendor”) to convert the balance of their account into a note payable in the amount of $ 250,000 5% 81,336

CONVERTIBLE NOTES

CONVERTIBLE NOTES	12 Months Ended
CONVERTIBLE NOTES	Dec. 31, 2023
Convertible Notes
CONVERTIBLE NOTES	NOTE 10. CONVERTIBLE NOTES The following tables provide a summary of the activity of the Company's convertible notes: Schedule of convertible debt Principal New Notes Notes Principal Less: Net BD1 Notes $ 9,900,000 $ — $ (2,000,000 ) $ (7,900,000 ) $ — $ — $ — Nanyang Note 500,000 — 1,000,000 (1,500,000 ) — — — Fleur — — 1,000,000 (1,000,000 ) — — — Sabby — 7,500,000 — (107,101 ) 7,392,899 (4,777,643 ) 2,615,256 L1 — 7,500,000 — — 7,500,000 (4,846,857 ) 2,653,143 $ 10,400,000 $ 15,000,000 $ — $ (10,507,101 ) $ 14,892,899 $ (9,624,500 ) $ 5,268,399 Principal Balance 12/31/2022 Principal Settled Principal Balance 12/31/203 Less: Discount Net Sabby $ 7,392,899 $ (7,392,899 ) $ — $ — $ — L1 7,500,000 (7,093,333 ) 406,667 (51,731 ) 354,936 $ 14,892,899 $ (14,486,232 ) $ 406,667 $ (51,731 ) $ 354,936 BD1 Convertible Note Prior to January 1, 2022, the Company entered into a securities exchange agreement (“BD1 Exchange Agreement”) with BD1, who had previously acquired $ 6,252,000 1,145,000 10.4 2 10,500,000 December 18, 2025 100 105,000 9,900,000 The Company accreted the discount on the remaining principal to interest expense, ratably, over the life of the note. On January 3, 2022, BD1 assigned $ 1,000,000 1,000,000 7,900,000 7,900,000 79,000 1,721,000 Nanyang Convertible Note Prior to January 1, 2022, Nanyang acquired $ 500,000 1,000,000 600,000 6,000 133,000 In July 2022, the Company and Nanyang agreed to waive the 4.99% 900,000 9,000 176,000 Fleur Convertible Note On January 21, 2022, as discussed above, BD1 assigned $ 1,000,000 700,000 7,000 155,000 In July 2022, the Company and Fleur agreed to waive the 4.99% 300,000 3,000 59,000 Sabby / L1 Convertible Note On December 19, 2022, the Company entered into a Securities Purchase Contract (the “Purchase Contract”) with two institutional investors (each, an “Investor” and collectively, the “Investors”) for the issuance of $ 12,500,000 11,250,000 18 4.5% Under the Purchase Contract, in a concurrent private placement (the “Private Placement”), the Company issued to the Investors an additional $ 2,500,000 2,250,000 250,000 The Advanced Notes are secured by a pledge of all assets of the Company pursuant to a Security Agreement, dated as of December 19, 2022. The Investors can converted the Advanced Notes into shares of the Company’s Common Stock at a conversion price, which is equal to the lower of (1) a 30% 92.5% 10 114 4.99% 9.99% Additionally, the Investors have the option to require early prepayment of the principal amount of the Registered Advance Notes in cash from up to 30% of the gross proceeds of any subsequent issuance by the Company, for cash, of shares of the Company’s Common Stock or convertible securities, or any combination of units thereof. The Company, pursuant to the terms in the Purchase Contract, 210 days after the date of the Purchase Contract, may request that one of the Investors (the “Additional Advance Notes Investor”) acquire from the Company for a purchase price equal to 90% of the principal amounts thereof, additional Advance Notes (the “Additional Advance Notes”) to be issued in a registered direct offering in an aggregate principal amount not to exceed $1,000,000 (or, with the consent of the Additional Advance Notes Investor, $ 2,000,000 35,000,000 no more than one Additional Advance Note may be issued during any 30-day period The Company also issued to the Investors warrants to purchase up to 12,568 786 On December 19, 2022, the Company received $ 13,500,000 13,500,000 Schedule of fair value of warrants Warrants Expected stock price volatility 129.5 % Dividend yield 0 % Risk-free interest rate 3.7 % Expected life of the warrants (in years) 2.5 Additionally, the Company determined the conversion feature was beneficial to the Investors at the date of issuance. The Company allocated a portion of the proceeds to the beneficial conversion feature ("BCF") based on its intrinsic value. The Company then allocated transaction costs based on these allocations resulting in the following allocation of proceeds: Summary of allocation of proceeds Principal Amount Allocation Original Note Discount Transaction Costs Net Amount Convertible Debt $ 15,000,000 $ (7,480,058 ) $ (1,500,000 ) $ (930,678 ) $ 5,089,264 Warrants — 2,990,029 — (462,256 ) 2,527,773 BCF — 4,490,029 — (694,155 ) 3,795,874 $ 15,000,000 $ — $ (1,500,000 ) $ (2,087,089 ) $ 11,412,911 On March 29, 2023 and on April 12, 2023, the Company and each of the Investors amended the agreements (the “Amendment”), to waive the event of default, provide a prepayment schedule for the Advance Notes held by each of the Investors, and reduce the floor price to $ 40 100% Summary of convertible notes prepayment Prepayment Date Aggregate April 3, 2023 $ 333,333 April 13, 2023 333,333 May 18, 2023 666,667 June 19, 2023 666,667 $ 2,000,000 On May 22, 2023, the Investors and the Company agreed to defer for 90 days each of the two prepayments of $ 666,667 (i) the May 18, 2023 payment was deferred until August 16, 2023, and (ii) the June 19, 2023 payment was delayed until September 17, 2023. On May 25, 2023, the Company and each of the Investors entered into a Waiver and Amendment Agreement (the “Second Amendment”) relating to the Securities Purchase Contract and the Advance Notes. Pursuant to the Second Amendment, the Company and each of the Investors agreed to amend the Advance Notes to provide that if the Company receives a Notice of Conversion at a time that the Conversion Price (or, as applicable, the Alternative Conversion Price) then in effect Price, without regard to the Floor Price (the “Applicable Conversion Price”), is less than the Floor Price then in effect, the Company shall issue a number of shares equal to the Conversion Amount divided by such Floor Price and, at its election (x) pay the economic difference between the Applicable Conversion Price and such Floor Price (the “Outstanding Conversion Amount”) in cash at such time or (y) pay the Outstanding Conversion Amount following the consummation of a reverse stock split by the Company (1) in cash or (2) by issuing to the Holder a number of shares of Common Stock with an aggregate value equal to the Outstanding Conversion Amount, with the value per share of Common Stock for purposes of such calculation equal to (i) if such shares are issued on or prior to August 23, 2023, the daily VWAP of the Common Stock on the Trading Day following the date of the consummation of such reverse stock split or (ii) if such shares are issued after August 23, 2023, 90% During the year ended December 31, 2023, the Company settled $14.5 million 14,486,232 Summary of settlement of debt Principal Settled Principal converted into stock $ 6,990,269 Principal converted into conversions payable 6,470,540 Cash Payments 1,025,423 Total Principal Settled $ 14,486,232 On December 1, 2023, the Company and each of the Investors agreed that future stock payments of existing conversion payable liabilities will be at an issue price of 100% 0.65 Summary of conversion payable activity Conversions payable Balance at January 1, 2023 $ — Additions to conversions payable 6,470,540 Cash payments (5,211,738 ) Conversions payable settled in stock (169,642 ) Balance at December 31, 2023 $ 1,089,160 During the years ended December 31, 2023 and 2022, the Company issued 465,574 350 4,077,510 The Securities Purchase Contract also included certain warrants to purchase up to 12,567 786 On April 14, 2023 9 37,500 240 1. The fixed conversion price of the remaining principal outstanding on the Advance Notes was lowered to $ 73.22 2. The exercise price of the outstanding Warrants was lowered to $ 73.22 3. The number of shares that the Warrants are exercisable for increased from 12,567 134,904 On June 29, 2023 900,000 900 28.00 The terms of the Series 1B SPA triggered certain further adjustments to the Advance Notes and the Warrants in accordance with the existing terms of the outstanding Advance Notes and the outstanding Warrants. Following these further adjustments in June 2023: 1. The fixed conversion price of the remaining principal outstanding on the Advance Notes was lowered to $ 25.36 2. The exercise price of the outstanding Warrants was lowered to $ 25.36 3. The number of shares that the Warrants are exercisable for increased from 134,904 389,500 On Sept 3,572,635 2.88 10.3 The terms of the Offering triggered certain further adjustments to the Advance Notes and the Warrants in accordance with the existing terms of the outstanding Advance Notes and the outstanding Warrants. Following these further adjustments in October 2023: 1. The fixed conversion price of the approximately then outstanding $ 400,000 1.76 2. The exercise price of the outstanding Warrants has been lowered to $ 1.76 3. The number of shares that the Warrants are exercisable for has been increased from 389,500 5,596,232 Pursu 17,980,678 The discount on the note is recorded as interest expense ratably over the term of the note. Interest payable on the Advance Notes, as of December 31, 2023 and 2022 was approximately $ 29,900 22,100 301,700 22,100 1,809,000 286,200

SERIES A PREFERRED STOCK

SERIES A PREFERRED STOCK	12 Months Ended
SERIES A PREFERRED STOCK	Dec. 31, 2023
Equity [Abstract]
SERIES A PREFERRED STOCK	NOTE 11. SERIES A PREFERRED STOCK Holders of Series A Preferred Stock are entitled to cumulative dividends at a rate of 8% 10% The Series A Preferred Stock may be converted into shares of common stock at the option of the Company if the closing price of the common stock exceeds $ 232 8.00 48,100 1 Except as otherwise required by law (or with respect to approval of certain actions), the Series A Preferred Stock shall have no voting rights. Upon any liquidation, dissolution or winding up of the Company, after payment or provision for payment of debts and other liabilities of the Company, the holders of Series A Preferred Stock shall be entitled to receive, pari passu with any distribution to the holders of common stock of the Company, an amount equal to $ 8.00 As of December 31, 2023, there were 48,100 514,269 465,501

SERIES 1A PREFERRED STOCK

SERIES 1A PREFERRED STOCK	12 Months Ended
SERIES 1A PREFERRED STOCK	Dec. 31, 2023
Series 1a Preferred Stock
SERIES 1A PREFERRED STOCK	NOTE 12. SERIES 1A PREFERRED STOCK Each share of Series 1A Preferred Stock has an original issue price of $ 1,000 100 Outstanding shares of Series 1A Preferred Stock are entitled to vote together with the holders of common stock as a single class (on an as-converted to common stock basis) on any matter presented to the stockholders of the Company for their action or consideration at any meeting of stock holders (or written consent of stockholders in lieu of meeting). Holders of the Series 1A Preferred Stock are not entitled to any fixed rate of dividends. If the Company pays a dividend or otherwise makes a distribution payable on shares of common stock, holders of the Series 1A Preferred Stock will receive such dividend or distribution on an as-converted to common stock basis. There are no specified redemption rights for the Series 1A Preferred Stock. Upon liquidation, dissolution or winding up, holders of Series 1A Preferred Stock will be entitled to be paid out of the Company’s assets, prior to the holders of our common stock, an amount equal to $ 1,000 As of January 1, 2022, Crowdex Investment, LLC ("Crowdex") owned 1,300 2,400 1,300 13,000 2,400 24,000

SERIES 1B PREFERRED STOCK

SERIES 1B PREFERRED STOCK	12 Months Ended
SERIES 1B PREFERRED STOCK	Dec. 31, 2023
Series 1b Preferred Stock
SERIES 1B PREFERRED STOCK	NOTE 13. SERIES 1B PREFERRED STOCK On June 29, 2023 900 900,000 The Series 1B Preferred Stock ranks senior to the common stock with respect to dividends and rights upon liquidation. Holders of the Series 1B Preferred Stock do not have voting rights and are not entitled to any fixed rate of dividends; however, if the Company pays a dividend or otherwise makes a distribution or distributions payable on shares of common stock, then the Company will make a dividend or distribution to the holders of the Series 1B Preferred Stock in such amounts as each share of Series 1B Preferred Stock would have been entitled to receive if such share of Series 1B Preferred Stock was converted into shares of common stock at the time of payment of the stock dividend or distribution. There is no scheduled or mandatory redemption for the Series 1B Preferred Stock and there is no redemption for the Series 1B Preferred Stock exercisable (i) at the option of the Investor, or (ii) at the option of the Company. Upon our liquidation, dissolution or winding up, holders of Series 1B Preferred Stock will be entitled to be paid out of the Company assets, prior to the holders of our common stock, an amount equal to $ 1,000 Shares of the Series 1B Preferred Stock are convertible at the option of the holder into common stock at an initial conversion price of equal to $ 28.00 On the Reset Date, the conversion price shall be equal to the lower of (i) $ 28.00 90% 10 5 10.00 Holders of the Series 1B Preferred Stock (together with its affiliates) may not convert any portion of such Investor’s Series 1B Preferred Stock to the extent that the holder would beneficially own more than 4.99% 61 9.99% On October 2, 2023, with the closing of the Public Offering (Note 14), the Company retired the $ 900,000

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	12 Months Ended
STOCKHOLDERS’ EQUITY (DEFICIT)	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 14. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock At, the Company had 500 0.0001 1 3,583,846 Private Placement Offering On August 4, 2022, the Company received $ 1,000,000 1 5,000,000 1,000,000 On August 8, 2022, the Company entered into a securities purchase agreement (“SPA”) with Lucro for the private placement (the “Common Stock Private Placement”) of an aggregate of 4,717 7,076 1,060 1.5 Each Warrant is exercisable for five 5 1,060 1 9.99% 61 19.99% 7,076 On August 19, 2022, the Company received $ 4,000,000 1,000,000 5,000,000 Schedule of fair value of warrants Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5 Public Offering On September 28, 2023, the Company entered into a placement agency agreement (the “Placement Agent Agreement”) with Dawson James Securities Inc. (“Dawson James”) pursuant to which the Company engaged Dawson James as the placement agent for a registered public offering by the Company (the “Offering”), of an aggregate of 3,572,635 2.88 10.3 Each Unit is comprised of (i) one share of common stock or, in lieu of common stock, one Prefunded warrant to purchase a share of common stock, and (ii) one common warrant to purchase a share of common stock. The Prefunded warrants are immediately exercisable at a price of $ 0.0001 2.88 5 The Company agreed to pay Dawson James a placement agent fee in cash equal to 8.00% 155,000 The Offering closed on October 2, 2023 and, in the Offering, the Company issued (i) 389,024 3,183,611 3,572,635 The $ 10.3 Schedule of fair value of warrants Warrants Expected stock price volatility 156 % Dividend yield 0 % Risk-free interest rate 5 % Expected life of the warrants (in years) 2.5 The Company used a portion of the proceeds from the Offering to retire approximately $ 5.2 900,000 During the year ended December 31, 2023, 2,468,500 Warrants As of December 31, 2023, there were 9,998,233 715,111 1.76 1,060 As of December 31, 2022, there were 19,647 786 1,060 Preferred Stock December 31, 2023, the Company had 25,000,000 0.0001 Schedule of stock by class Preferred Stock Series Designation Shares Shares Series A 750,000 48,100 Series 1A 5,000 — Series 1B 900 — Series B-1 2,000 — Series B-2 1,000 — Series C 1,000 — Series D 3,000 — Series D-1 2,500 — Series E 2,800 — Series F 7,000 — Series G 2,000 — Series H 2,500 — Series I 1,000 — Series J 1,350 — Series J-1 1,000 — Series K 20,000 — Series A Preferred Stock Refer to Note 11 for Series A Preferred Stock activity. Series 1A Preferred Stock Refer to Note 12 for Series 1A Preferred Stock activity. Series B-1, B-2, C, D, D-1, E, F, G, H, I, J, J-1, and K Preferred Stock There were no transactions involving the Series B-1, B-2, C, D, D-1, E, G, H, I, J, J-1, or K during the years ended December 31, 2023 and 2022.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 15. SHARE-BASED COMPENSATION On September 21, 2022, the Company’s Board of Directors appointed Jeffrey Max as the Company’s new Chief Executive Officer and granted an inducement grant of restricted stock units (“RSUs”) for an aggregate of 17,673 20% 80% 36 Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Max’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Max without good reason. 1,074 The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of September 30, 2024. On December 12, 2022, the Company’s Board of Directors appointed Paul Warley as the Company’s new Chief Financial Officer and granted him an inducement grant of RSUs for an aggregate of 3,500 20% 80% 36 Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Warley’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Warley without good reason. 596 The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of December 31, 2024. On April 26, 2023, the Company terminated its employment contract with Mr. Max resulting in the forfeiture of 11,389 1,867 1.1 24 2,243,445 5,478,734 Summary of non-vested restricted stock and related activity Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2022 — $ — Granted 21,173 994.00 Vested (5,413 ) 1,012.00 Forfeited — — Non-vested at December 31, 2022 15,760 $ 990.00 Granted — — Vested (2,504 ) 895.85 Forfeited (11,389 ) 1,074.00 Non-vested at December 31, 2023 1,867 $ 596.00 The fair values of the respective vesting dates of RSUs was $ 264,800 4,933,600

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 16. INCOME TAXES The Company records income taxes using the liability method. Under this method, deferred tax assets and are computed for the expected future impact of temporary differences between the financial statement and income tax bases of assets and liabilities using current income tax rates and for the expected future tax benefit to be derived from tax loss and tax credit carryforwards. ASC 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold before a benefit is recognized in the financial statements. At December 31, 2023, the Company had $ 233.6 83.9 87 Deferred income taxes reflect an estimate of the cumulative temporary differences recognized for financial reporting purposes from that recognized for income tax reporting purposes. At December 31, 2023 and 2022, the components of these temporary differences and the deferred tax asset were as follows: Schedule of deferred tax assets and liabilities As of December 31, 2023 2022 Deferred Tax Asset Accrued expenses $ 214,000 $ 388,000 Inventory allowance 26,000 83,000 Other — 7,000 Operating lease liability 627,000 1,122,000 Tax effect of NOL carryforward 78,427,000 76,089,000 Share-based compensation 1,909,000 1,348,000 Section 174 costs 547,000 355,000 Warranty reserve 5,000 5,000 Gross Deferred Tax Asset 81,755,000 79,397,000 Valuation allowance (81,142,000 ) (78,261,000 ) Net Deferred Tax Asset $ 613,000 $ 1,136,000 Operating lease right-of-use asset, net (585,000 ) (1,064,000 ) Depreciation (15,000 ) (52,000 ) Amortization (13,000 ) (20,000 ) Net Deferred Tax Liability $ (613,000 ) $ (1,136,000 ) Total — — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical losses and projections of future taxable income over the periods in which the deferred tax assets are deductible, management believes it is not more-likely-than-not that the Company will realize the benefits of these deductible differences at December 31, 2023. The Company’s deferred tax valuation allowance of $81.1 million 81,142,000 2.8 78,261,000 As of December 31, 2023, the Company has not recorded a liability for uncertain tax positions. No The Company’s effective tax rate for the years ended December 31, 2023 and 2022 differs from the statutory rate due to the following (expressed as a percentage of pre-tax income): Schedule of effective income tax rate reconciliation 2023 2022 Federal statutory rate 21.0 % 21.0 % State statutory rate 2.7 % 3.1 % Permanent tax differences (5.9 )% (2.9 )% Deferred true-ups (0.9 )% (3.3 )% Deferred rate change — % (1.4 )% Change in valuation allowance (16.9 )% (16.5 )% Total — % — %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 17. COMMITMENTS AND CONTINGENCIES On September 21, 2022, the Company and Victor Lee, our former CEO, entered into a Separation Agreement and Release of Claims September 21, 2022 (the “Separation Agreement”). Under the Separation Agreement Mr. Lee is entitled, subject to his non-revocation of a general release of claims in favor of the Company, to the following separation benefits: (i) payment of twelve (12) months salary equal to $ 360,000 200,000 0 363,000 On April 26, 2023, the board of directors of the Company terminated Mr. Max as the Company’s President and Chief Executive Officer. Mr. Max claims that his termination was not for cause as defined in his employment agreement which could enable him to certain benefits, including severance and vesting of restricted stock units. Management believes Mr. Max was terminated for cause and any such claims, if asserted, would be without substantial merit. Although the outcome of any legal proceedings is uncertain, the Company will vigorously defend any future claims made by Mr. Max. On August 15, 2023, H.C. Wainwright & Co., LLC (“Wainwright”) filed an action against the Company in the New York State Supreme Court in New York County. The complaint alleges a breach by the Company of an investment banking engagement letter entered into in October 2021. The Wainwright engagement letter expired in April 2022 without any financing transaction having been completed. The complaint claims that Wainright is entitled, under a “tail provision”, to an 8% 7% 15 1.2 2,169.5 605 The Company is subject to various legal proceedings, both asserted and unasserted, that arise in the ordinary course of business. The Company cannot predict the ultimate outcome of such legal proceedings or in certain instances provide reasonable ranges of potential losses. However, as of the date of this report, the Company believes that none of these claims will have a material adverse effect on its financial position or results of operations. In the event of unexpected subsequent developments and given the inherent unpredictability of these legal proceedings, there can be no assurance that the Company’s assessment of any claim will reflect the ultimate outcome, and an adverse outcome in certain matters could, from time to time, have a material adverse effect on the Company’s financial position or results of operations in particular quarterly or annual periods.

RETIREMENT PLAN

RETIREMENT PLAN	12 Months Ended
RETIREMENT PLAN	Dec. 31, 2023
Retirement Benefits [Abstract]
RETIREMENT PLAN	NOTE 18. RETIREMENT PLAN The Company has a qualified 401(k) plan which provides retirement benefits for all of its eligible employees. Under the plan, employees become eligible to participate at the first entry date, provided they are at least 21 100% 4% 3 0.3333 107,526 129,040

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19. SUBSEQUENT EVENTS Subsequent to December 31, 2023, approximately $ 160,400 209,997

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
Cash Equivalents	Cash Equivalents
Inventories	Inventories 105,915 338,348
Property, Plant and Equipment	Property, Plant and Equipment 3 10 Property, plant and equipment Useful Lives in Years Manufacturing machinery and equipment 5 10 Furniture, fixtures, computer hardware/software 3 7 Leasehold improvements life of lease
Patents	Patents 53,978 79,983 6,678 25,847 47,300 54,136 19,583 12,556 19,169 19,168 As of December 31, 2023, future amortization of patents is expected as follows: Amortization of patents 2024 $ 6,493 2025 185 $ 6,678
Impairment of Long-lived Assets	Impairment of Long-lived Assets 3,283,715 0
Equity Method Investment	Equity Method Investment Other Assets: Other assets As of December 31, 2023 2022 Lease security deposit $ 625,000 $ 625,000 Spare machine parts 603,797 589,985 Total Other Assets $ 1,228,797 $ 1,214,985
Related Party Payables	Related Party Payables
Convertible Notes	Convertible Notes
Convertible Preferred Stock	Convertible Preferred Stock "Distinguishing Liabilities from Equity"
Product Warranties	Product Warranties
Leases	Leases The Company calculates the present value of future payments using the discount rate implicit in the lease, if available, or its incremental borrowing rate. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term at an amount equal to the lease payments in a similar economic environment. In determining the Company's operating lease right of use assets and operating lease liabilities, the Company applied these incremental borrowing rates to the minimum lease payments within the lease agreement.
Revenue Recognition	Revenue Recognition Product revenue. During the years ended December 31, 2023 and 2022, the Company recognized product revenue of $ 397,886 694,286 74% 23% 82% Milestone and engineering revenue. 60,374 528,500 Government contracts revenue. Cost based input methods of revenue recognition are considered a faithful depiction of our efforts to satisfy long-term government research and development contracts and therefore reflect the performance obligations under such contracts. Costs incurred that do not contribute to satisfying the Company's performance obligations are excluded from our input methods of revenue recognition as the amounts are not reflective of transferring control under the contract. Costs incurred towards contract completion may include direct costs plus allowable indirect costs and an allocable portion of the fixed fee. If actual and estimated costs to complete a contract indicate a loss, provision is made for the anticipated loss on the contract. No
Receivables and Allowance for Doubtful Accounts	Receivables and Allowance for Doubtful Accounts The Company bills the government under cost-based research and development contracts at provisional billing rates which permit the recovery of indirect costs. These rates are subject to audit on an annual basis by the government agencies’ cognizant audit agency. The cost audit may result in the negotiation and determination of the final indirect cost rates. In the opinion of management, re-determination of any cost-based contracts will not have a material effect on the Company’s financial position or results of operations. As of December 31, 2023 and 2022, the Company had an accounts receivable, net balance of $ 0 1,769 0 26,000 The payment terms and conditions in customer contracts vary. Customers required to prepay are represented by deferred revenues, included in Accrued Liabilities on the Balance Sheets, until the Company’s performance obligations are satisfied. Invoiced customers are typically required to pay within 30 days of invoicing. Deferred revenue was as follows: Deferred revenue Balance as of January 1, 2022 $ 22,500 Additions 229,813 Recognized as revenue (239,313 ) Balance as of December 31, 2022 13,000 Additions 31,220 Recognized as revenue (43,285 ) Balance as of December 31, 2023 $ 935
Shipping and Handling Costs	Shipping and Handling Costs
Share-Based Compensation	Share-Based Compensation
Research, Development and Manufacturing Operations Costs	Research, Development and Manufacturing Operations Costs 3,222,283 5,975,921
Marketing and Advertising Costs	Marketing and Advertising Costs 93,474 7,605
Other Income (Expense)	Other Income (Expense) 769,983
Income Taxes	Income Taxes The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years (2020-2023) in these jurisdictions. The Company believes its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company’s financial condition, results of operations, or cash flows. Therefore, no reserves for uncertain income tax positions have been recorded.
Earnings per Share	Earnings per Share Approximately 1.1 2.0 7,000 19,500
Fair Value Estimates	Fair Value Estimates · Level 1 – Quoted prices in active markets for identical assets or liabilities. · Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Certain long-lived assets and current liabilities have been measured at fair value on a recurring and non-recurring basis. The carrying amount of our debt outstanding approximates fair value because the Company's current borrowing rate does not materially differ from market rates for similar bank borrowings and are considered to be Level 2. The carrying value for cash and cash equivalents, accrued expenses and other assets and liabilities approximate their fair values due to their short maturities. In addition to the items measured at fair value on a recurring basis, in conjunction with the significant impairment loss taken during the year ended December 31, 2023, the Company also measured certain property, plant and equipment at fair value on a nonrecurring basis. These fair value measurements rely primarily on our specific inputs and assumptions about the use of the assets, as observable inputs are not available. Accordingly, we determined that these fair value measurements reside primarily within Level 3 of the fair value hierarchy.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards On January 1, 2023, the Company adopted ASU 2020-06. The adoption resulted in the elimination of the beneficial conversion feature recognized on the Company’s convertible debt. The Company elected to apply the modified retrospective method to all open contracts as of January 1, 2023, and the cumulative effect of initially applying ASU 2020-06 was recognized as an adjustment to the Company’s retained earnings balance as of January 1, 2023. Comparative periods have not been restated and continue to be reported under the accounting standard in effect for those periods. The cumulative effect of the changes made to the Company’s January 1, 2023, Balance Sheet for the adoption of ASU 2020-06 is as follows: Cumulative effect of changes in fianancial statement Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 (3,795,874 ) 448,339,779 Accumulated deficit (447,537,493 ) 109,631 (447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share for the year ended December 31, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Year Ended December 31, 2023 Net Loss $ (17,069,896 ) $ (25,739,479 ) $ 8,669,583 Net Loss attributable to common shareholders (35,050,574 ) (43,720,157 ) 8,669,583 Earnings Per Share (Basic and Diluted) $ (34.19 ) $ (42.65 ) $ (8.46 ) Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, Segment Reporting: Improvement to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023
Accounting Policies [Abstract]
Property, plant and equipment	Property, plant and equipment Useful Lives in Years Manufacturing machinery and equipment 5 10 Furniture, fixtures, computer hardware/software 3 7 Leasehold improvements life of lease
Amortization of patents	Amortization of patents 2024 $ 6,493 2025 185 $ 6,678
Other assets	Other assets As of December 31, 2023 2022 Lease security deposit $ 625,000 $ 625,000 Spare machine parts 603,797 589,985 Total Other Assets $ 1,228,797 $ 1,214,985
Deferred revenue	Deferred revenue Balance as of January 1, 2022 $ 22,500 Additions 229,813 Recognized as revenue (239,313 ) Balance as of December 31, 2022 13,000 Additions 31,220 Recognized as revenue (43,285 ) Balance as of December 31, 2023 $ 935
Cumulative effect of changes in fianancial statement	Cumulative effect of changes in fianancial statement Balance at December 31, 2022 Adjustments Due to Adoption Balance at January 1, 2023 Liabilities Non-current convertible notes, net $ 5,268,399 $ 3,686,243 $ 8,954,642 Shareholders' equity Additional paid in capital 452,135,653 (3,795,874 ) 448,339,779 Accumulated deficit (447,537,493 ) 109,631 (447,427,862 ) The impact due to the change in accounting principle on net income and earnings per share for the year ended December 31, 2023 is as follows: Post ASU 2020-06 Pre ASU 2020-06 Difference Year Ended December 31, 2023 Net Loss $ (17,069,896 ) $ (25,739,479 ) $ 8,669,583 Net Loss attributable to common shareholders (35,050,574 ) (43,720,157 ) 8,669,583 Earnings Per Share (Basic and Diluted) $ (34.19 ) $ (42.65 ) $ (8.46 )

ASSET ACQUISITION (Tables)

ASSET ACQUISITION (Tables)	12 Months Ended
ASSET ACQUISITION (Tables)	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Summary of asset price allocation	Summary of asset price allocation Asset Price Allocation Inventory Raw Material $ 130,030 Finished Goods 62,427 Other Assets 98,746 Fixed Assets Manufacturing machinery and equipment 3,682,621 Furniture, fixtures, computer hardware and 110,102

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Property, plant and equipment As of December 31, 2023 2022 Furniture, fixtures, computer hardware and computer software $ 468,588 $ 482,235 Leasehold improvements 15,995 87,957 Manufacturing machinery and equipment 20,661,222 21,739,504 Manufacturing machinery and equipment, in progress 32,087 280,473 Depreciable property, plant and equipment 21,177,892 22,590,169 Less: Accumulated depreciation and amortization (20,131,008 ) (22,038,508 ) Net property, plant and equipment $ 1,046,884 $ 551,661

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
OPERATING LEASES (Tables)	Dec. 31, 2023
Operating Leases
Schedule of assets and liabilities related to company's leases	Schedule of assets and liabilities related to company's leases As of December 31, 2023 2022 Operating lease right-of-use assets, net $ 2,364,672 $ 4,324,514 Current portion of operating lease liability 491,440 733,572 Non-current portion of operating lease liability 2,043,025 3,827,878
Schedule future maturities of operating lease liability	Schedule future maturities of operating lease liability 2024 $ 769,129 2025 792,203 2026 815,969 2027 840,449 Total lease payments $ 3,217,750 Less amounts representing interest $ (683,285 ) Present value of lease liability $ 2,534,465

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of inventory, net of reserves	Schedule of inventory, net of reserves As of December 31, 2023 2022 Raw materials $ 445,721 $ 577,799 Work in process 1,775 37,351 Finished goods — 133 Total $ 447,496 $ 615,283

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	12 Months Ended
CONVERTIBLE NOTES (Tables)	Dec. 31, 2023
Debt Instrument [Line Items]
Schedule of convertible debt	Schedule of convertible debt Principal New Notes Notes Principal Less: Net BD1 Notes $ 9,900,000 $ — $ (2,000,000 ) $ (7,900,000 ) $ — $ — $ — Nanyang Note 500,000 — 1,000,000 (1,500,000 ) — — — Fleur — — 1,000,000 (1,000,000 ) — — — Sabby — 7,500,000 — (107,101 ) 7,392,899 (4,777,643 ) 2,615,256 L1 — 7,500,000 — — 7,500,000 (4,846,857 ) 2,653,143 $ 10,400,000 $ 15,000,000 $ — $ (10,507,101 ) $ 14,892,899 $ (9,624,500 ) $ 5,268,399 Principal Balance 12/31/2022 Principal Settled Principal Balance 12/31/203 Less: Discount Net Sabby $ 7,392,899 $ (7,392,899 ) $ — $ — $ — L1 7,500,000 (7,093,333 ) 406,667 (51,731 ) 354,936 $ 14,892,899 $ (14,486,232 ) $ 406,667 $ (51,731 ) $ 354,936
Summary of allocation of proceeds	Summary of allocation of proceeds Principal Amount Allocation Original Note Discount Transaction Costs Net Amount Convertible Debt $ 15,000,000 $ (7,480,058 ) $ (1,500,000 ) $ (930,678 ) $ 5,089,264 Warrants — 2,990,029 — (462,256 ) 2,527,773 BCF — 4,490,029 — (694,155 ) 3,795,874 $ 15,000,000 $ — $ (1,500,000 ) $ (2,087,089 ) $ 11,412,911
Summary of convertible notes prepayment	Summary of convertible notes prepayment Prepayment Date Aggregate April 3, 2023 $ 333,333 April 13, 2023 333,333 May 18, 2023 666,667 June 19, 2023 666,667 $ 2,000,000
Summary of settlement of debt	Summary of settlement of debt Principal Settled Principal converted into stock $ 6,990,269 Principal converted into conversions payable 6,470,540 Cash Payments 1,025,423 Total Principal Settled $ 14,486,232
Summary of conversion payable activity	Summary of conversion payable activity Conversions payable Balance at January 1, 2023 $ — Additions to conversions payable 6,470,540 Cash payments (5,211,738 ) Conversions payable settled in stock (169,642 ) Balance at December 31, 2023 $ 1,089,160
Convertible Notes [Member]
Debt Instrument [Line Items]
Schedule of fair value of warrants	Schedule of fair value of warrants Warrants Expected stock price volatility 129.5 % Dividend yield 0 % Risk-free interest rate 3.7 % Expected life of the warrants (in years) 2.5

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	12 Months Ended
STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Schedule of stock by class	Schedule of stock by class Preferred Stock Series Designation Shares Shares Series A 750,000 48,100 Series 1A 5,000 — Series 1B 900 — Series B-1 2,000 — Series B-2 1,000 — Series C 1,000 — Series D 3,000 — Series D-1 2,500 — Series E 2,800 — Series F 7,000 — Series G 2,000 — Series H 2,500 — Series I 1,000 — Series J 1,350 — Series J-1 1,000 — Series K 20,000 —
Warrant [Member]
Class of Warrant or Right [Line Items]
Schedule of fair value of warrants	Schedule of fair value of warrants Warrants Expected stock price volatility 82 % Dividend yield 0 % Risk-free interest rate 3 % Expected life of the warrants (in years) 5
Prefunded Warrant [Member]
Class of Warrant or Right [Line Items]
Schedule of fair value of warrants	Schedule of fair value of warrants Warrants Expected stock price volatility 156 % Dividend yield 0 % Risk-free interest rate 5 % Expected life of the warrants (in years) 2.5

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of non-vested restricted stock and related activity	Summary of non-vested restricted stock and related activity Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2022 — $ — Granted 21,173 994.00 Vested (5,413 ) 1,012.00 Forfeited — — Non-vested at December 31, 2022 15,760 $ 990.00 Granted — — Vested (2,504 ) 895.85 Forfeited (11,389 ) 1,074.00 Non-vested at December 31, 2023 1,867 $ 596.00

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities As of December 31, 2023 2022 Deferred Tax Asset Accrued expenses $ 214,000 $ 388,000 Inventory allowance 26,000 83,000 Other — 7,000 Operating lease liability 627,000 1,122,000 Tax effect of NOL carryforward 78,427,000 76,089,000 Share-based compensation 1,909,000 1,348,000 Section 174 costs 547,000 355,000 Warranty reserve 5,000 5,000 Gross Deferred Tax Asset 81,755,000 79,397,000 Valuation allowance (81,142,000 ) (78,261,000 ) Net Deferred Tax Asset $ 613,000 $ 1,136,000 Operating lease right-of-use asset, net (585,000 ) (1,064,000 ) Depreciation (15,000 ) (52,000 ) Amortization (13,000 ) (20,000 ) Net Deferred Tax Liability $ (613,000 ) $ (1,136,000 ) Total — —
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation 2023 2022 Federal statutory rate 21.0 % 21.0 % State statutory rate 2.7 % 3.1 % Permanent tax differences (5.9 )% (2.9 )% Deferred true-ups (0.9 )% (3.3 )% Deferred rate change — % (1.4 )% Change in valuation allowance (16.9 )% (16.5 )% Total — % — %

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative)	Sep. 11, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split	0.005

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description	life of lease
Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Minimum [Member] \| Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Minimum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	10 years
Maximum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total patent amortization expense	$ 53,978	$ 79,983
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Total patent amortization expense	54,136	79,983
Awarded Patents [Member] \| Patents [Member]
Finite-Lived Intangible Assets [Line Items]
2024	6,493
2025	185
Total patent amortization expense	$ 6,678	$ 25,847

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Lease security deposit	$ 625,000	$ 625,000
Spare machine parts	603,797	589,985
Total Other Assets	$ 1,228,797	$ 1,214,985

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 02, 2023
Beginning Balance	$ 13,000	$ 22,500
Additions	31,220	229,813
Recognized as revenue	(43,285)	(239,313)
Ending Balance	935	13,000
Non-current convertible notes, net		5,268,399
Additional paid in capital	480,942,526	452,139,027
Accumulated deficit	(482,478,436)	(447,537,493)
Net Loss	(17,069,896)	(19,754,705)
Net Loss attributable to common shareholders	$ (35,050,574)	$ (17,069,896)
Earnings Per Share (Basic)	$ (34.19)	$ (132)
Earnings Per Share (Diluted)	$ (34.19)	$ (132)
Accounting Standards Update 2020-06 [Member]
Non-current convertible notes, net			$ 8,954,642
Additional paid in capital			448,339,779
Accumulated deficit			(447,427,862)
Net Loss	$ (17,069,896)
Net Loss attributable to common shareholders	$ (35,050,574)
Earnings Per Share (Basic)	$ (34.19)
Earnings Per Share (Diluted)	$ (34.19)
Accounting Standards Update 2020-06 [Member] \| Pre Accounting Standard Update 202006 [Member]
Net Loss	$ (25,739,479)
Net Loss attributable to common shareholders	$ (43,720,157)
Earnings Per Share (Basic)	$ (42.65)
Earnings Per Share (Diluted)	$ (42.65)
Accounting Standards Update 2020-06 [Member] \| Scenario, Adjustment [Member]
Net Loss	$ 8,669,583
Net Loss attributable to common shareholders	$ 8,669,583
Earnings Per Share (Basic)	$ (8.46)
Earnings Per Share (Diluted)	$ (8.46)
Previously Reported [Member]
Non-current convertible notes, net		$ 5,268,399
Additional paid in capital		452,135,653
Accumulated deficit		$ (447,537,493)
Revision of Prior Period, Adjustment [Member] \| Accounting Standards Update 2020-06 [Member]
Non-current convertible notes, net			3,686,243
Additional paid in capital			(3,795,874)
Accumulated deficit			$ 109,631

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Inventory reserve balance	$ 105,915	$ 338,348
Patents, net of amortization	53,978	79,983
Impairment of long-lived assets	3,283,715	0
Revenues	458,260	1,222,786
Trade receivables, net of allowance of $0 and $26,000, respectively	0	1,769
Allowance for doubtful accounts	0	26,000
Research, development and manufacturing operations expenses	3,222,283	5,975,921
Advertising expense	93,474	$ 7,605
Employee retention tax credit	$ 769,983
Shares omitted from loss per share, anti-dilutive	1,100,000	7,000
Warrant [Member]
Product Information [Line Items]
Shares omitted from loss per share, anti-dilutive	2,000,000	19,500
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| SWITZERLAND
Product Information [Line Items]
Concentration Risk, Percentage	74%
Product [Member]
Product Information [Line Items]
Revenues	$ 397,886	$ 694,286
Milestone Arrangement [Member]
Product Information [Line Items]
Revenues	60,374	528,500
Government Research and Development [Member]
Product Information [Line Items]
Revenues	$ 0	$ 0
Customer One [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	23%	82%
Customer One [Member] \| Product [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenues	$ 397,886	$ 694,286
Patents [Member]
Product Information [Line Items]
Patents, net of amortization	54,136	79,983
Patent activity costs	19,583	12,556
Amortization expense	19,169	19,168
Patents [Member] \| Awarded Patents [Member]
Product Information [Line Items]
Patents, net of amortization	6,678	$ 25,847
Patents [Member] \| Patent Applications Filed [Member]
Product Information [Line Items]
Patents, net of amortization	$ 47,300
Minimum [Member]
Product Information [Line Items]
Useful life	3 years
Maximum [Member]
Product Information [Line Items]
Useful life	10 years

LIQUIDITY, CONTINUED OPERATIO_2

LIQUIDITY, CONTINUED OPERATIONS, AND GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Liquidity Continued Operations And Going Concern
Net cash used in operating activities	$ 9,536,879	$ 10,506,575
Current liabilities	5,761,067	$ 4,973,659
Working capital deficit	$ 4,225,559

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Sep. 15, 2021
Related Party Transaction [Line Items]
Contributions to equity method investments		$ 83,559
Joint Venture [Member]
Related Party Transaction [Line Items]
Contributions to equity method investments	0	83,559
Tubesolar AG [Member] \| Long Term Supply and Joint Development Agreement [Member]
Related Party Transaction [Line Items]
Revenues	$ 0
Tubesolar AG [Member] \| Long Term Supply and Joint Development Agreement [Member] \| Non Recurring Engineering Revenue [Member]
Related Party Transaction [Line Items]
Revenues		512,000
Tubesolar AG [Member] \| Long Term Supply and Joint Development Agreement [Member] \| Product [Member]
Related Party Transaction [Line Items]
Revenues		$ 3,000
Co-venturer [Member] \| Joint Venture [Member]
Related Party Transaction [Line Items]
Minority stake percentage	30%
Maximum [Member] \| Tubesolar AG [Member] \| Long Term Supply and Joint Development Agreement [Member]
Related Party Transaction [Line Items]
Non recurring engineering fees receivable			$ 4,000,000
Milestones Receivable			$ 13,500,000

ASSET ACQUISITION (Details)

ASSET ACQUISITION (Details) - Flisom Ag [Member] - Asset Purchase Agreement [Member]	Apr. 17, 2023 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Other Assets	$ 98,746
Machinery and Equipment [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fixed Assets	3,682,621
Furniture and Fixtures [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fixed Assets	110,102
Raw Material [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Inventory	130,030
Finished Goods [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Inventory	$ 62,427

ASSET ACQUISITION (Details Narr

ASSET ACQUISITION (Details Narrative) - USD ($)			12 Months Ended
ASSET ACQUISITION (Details Narrative) - USD ($)	Apr. 20, 2023	Apr. 17, 2023	Dec. 31, 2023	Dec. 31, 2022
Asset Acquisition [Line Items]
Impairment loss			$ 3,283,715	$ 0
Asset acquisition value of assets purchased			800,000
Flisom Ag [Member]
Asset Acquisition [Line Items]
Asset acquisition value of assets purchased			$ 800,000
Flisom Ag [Member] \| Asset Purchase Agreement [Member]
Asset Acquisition [Line Items]
Total consideration for asset purchase		$ 2,800,000
Purchase price, including transaction costs		$ 1,283,926
Flisom Ag [Member] \| Photovoltaic Thin Film Solar Cells [Member] \| Asset Purchase Agreement [Member]
Asset Acquisition [Line Items]
Date of asset acquisition agreement		Apr. 17, 2023
Fl 1 Holding Gmbh [Member] \| Letter Agreement [Member]
Asset Acquisition [Line Items]
Agreement entered date	Apr. 20, 2023
Option to purchase intellectual property rights	$ 2,000,000
Asset resale period	12 months
Asset resale amount	$ 5,000,000
Asset resale closing period after exercise	90 days

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	$ 21,177,892	$ 22,590,169
Less: Accumulated depreciation and amortization	(20,131,008)	(22,038,508)
Net property, plant and equipment	1,046,884	551,661
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	468,588	482,235
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	15,995	87,957
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	20,661,222	21,739,504
Manufacturing Machinery and Equipment In Progress [Member]
Property, Plant and Equipment [Line Items]
Depreciable property, plant and equipment	$ 32,087	$ 280,473

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 76,069	$ 56,477
Fixed assets	1,046,884	$ 551,661
SWITZERLAND \| Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets	$ 786,000

OPERATING LEASES (Details)

OPERATING LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
Operating lease right-of-use assets, net	$ 2,364,672	$ 4,324,514
Current portion of operating lease liability	491,440	733,572
Non-current operating lease liabilities	$ 2,043,025	$ 3,827,878

OPERATING LEASES (Details 1)

OPERATING LEASES (Details 1)	Dec. 31, 2023 USD ($)
Operating Leases
2024	$ 769,129
2025	792,203
2026	815,969
2027	840,449
Total lease payments	3,217,750
Less amounts representing interest	(683,285)
Present value of lease liability	$ 2,534,465

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative)				4 Months Ended	12 Months Ended
OPERATING LEASES (Details Narrative)	Jan. 01, 2021 USD ($)	Sep. 30, 2020 ft²	Sep. 21, 2020 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 02, 2023 ft²	Aug. 31, 2023 ft²
Number of rentable square feet of building \| ft²		100,000
Lease terms description					The building lease term is for 88 months commencing on September 21, 2020 at a rent of $50,000 per month including taxes, insurance and common area maintenance until December 31, 2020. Beginning January 1, 2021, the rent adjusted to $80,000 per month on a triple net basis and shall increase at an annual rate of 3% per annum until December 31, 2027.Effective September 1, 2023, the lease was amended to reduce the rentable square feet from 100,000 to approximately 75,000 square feet and the rent and tenant share of expenses were decreased in proportion to the reduction in rentable square feet. The Company recorded this as a lease modification in accordance with ASC 842, Leases, and recorded a reduction to the right of use asset and lease liability of $1,292,316 and $1,376,994, respectively. The Company recognized a gain on the lease modification of $84,678, which was recorded as other income in the Statement of Operations.
Lease term			88 months
Lease commencement date			Sep. 21, 2020
Rent per month	$ 80,000		$ 50,000
Net rentable area \| ft²								100,000
Gain on the lease modification				$ 84,678
Operating lease costs					$ 961,333	$ 1,042,346
Remaining lease term				48 months	48 months
Lease discount rate				12%	12%
Short term lease expense					$ 326,400	$ 16,200
Accounting Standards Update 2016-02 [Member]
Reduction to right of use asset				$ 1,292,316
Reduction to lease liability				$ 1,376,994
Minimum [Member]
Net rentable area \| ft²							75,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 445,721	$ 577,799
Work in process	1,775	37,351
Finished goods		133
Total	$ 447,496	$ 615,283

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Note Payable Conversion One [Member] - Unsecured Debt [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2019
Short-Term Debt [Line Items]
Notes payable		$ 250,000
Stated interest rate		5%
Interest accrued on convertible debt	$ 81,336

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)	12 Months Ended
CONVERTIBLE NOTES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Principal Balance, beginning	$ 14,892,899	$ 10,400,000
New Notes		15,000,000
Notes assigned or exchanged
Notes converted		(10,507,101)
Principal Balance, ending	406,667	14,892,899
Less: remaining discount	(51,731)	(9,624,500)
Promissory Notes, net of discount		5,268,399
Principal Settled	(14,486,232)
Promissory Notes, net of discount	354,936
BD1 Notes (related party) [Member] \| Convertible Debt [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning		9,900,000
New Notes
Notes assigned or exchanged		(2,000,000)
Notes converted		(7,900,000)
Principal Balance, ending
Less: remaining discount
Promissory Notes, net of discount
Nanyang Convertible Notes [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning		500,000
New Notes
Notes assigned or exchanged		1,000,000
Notes converted		(1,500,000)
Principal Balance, ending
Less: remaining discount
Promissory Notes, net of discount
Fleur Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning
New Notes
Notes assigned or exchanged		1,000,000
Notes converted		(1,000,000)
Less: remaining discount
Promissory Notes, net of discount
Sabby Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,392,899
New Notes		7,500,000
Notes assigned or exchanged
Notes converted		(107,101)
Principal Balance, ending		7,392,899
Less: remaining discount		(4,777,643)
Promissory Notes, net of discount		2,615,256
Principal Settled	(7,392,899)
Promissory Notes, net of discount
L 1 Convertible Note [Member]
Short-Term Debt [Line Items]
Principal Balance, beginning	7,500,000
New Notes		7,500,000
Notes assigned or exchanged
Notes converted
Principal Balance, ending	406,667	7,500,000
Less: remaining discount	(51,731)	(4,846,857)
Promissory Notes, net of discount		$ 2,653,143
Principal Settled	(7,093,333)
Promissory Notes, net of discount	$ 354,936

CONVERTIBLE NOTES (Details 1)

CONVERTIBLE NOTES (Details 1)	Dec. 31, 2023 Year	Dec. 19, 2022 Year
Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	0
Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	5
Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants	5
Sabby L One Convertible Note [Member] \| Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		0
Sabby L One Convertible Note [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		3.7
Sabby L One Convertible Note [Member] \| Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		2.5
Sabby L One Convertible Note [Member] \| Fair Value, Inputs, Level 2 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrants		129.5

CONVERTIBLE NOTES (Details 2)

CONVERTIBLE NOTES (Details 2) - Sabby L One Convertible Note [Member]	Dec. 19, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal Amount	$ 15,000,000
Allocation
Original Note Discount	(1,500,000)
Transaction Costs	(2,087,089)
Net Amount	11,412,911
Convertible Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal Amount	15,000,000
Allocation	(7,480,058)
Original Note Discount	(1,500,000)
Transaction Costs	(930,678)
Net Amount	5,089,264
Warrants [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allocation	2,990,029
Transaction Costs	(462,256)
Net Amount	2,527,773
B C F [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allocation	4,490,029
Transaction Costs	(694,155)
Net Amount	$ 3,795,874

CONVERTIBLE NOTES (Details 3)

CONVERTIBLE NOTES (Details 3)	12 Months Ended
CONVERTIBLE NOTES (Details 3)	Dec. 31, 2023 USD ($)
Extinguishment of Debt [Line Items]
Aggregate	$ 2,000,000
Prepayment Date 1 [Member]
Extinguishment of Debt [Line Items]
Aggregate	333,333
Prepayment Date 2 [Member]
Extinguishment of Debt [Line Items]
Aggregate	333,333
Prepayment Date 3 [Member]
Extinguishment of Debt [Line Items]
Aggregate	666,667
Prepayment Date 4 [Member]
Extinguishment of Debt [Line Items]
Aggregate	$ 666,667

CONVERTIBLE NOTES (Details 4)

CONVERTIBLE NOTES (Details 4)	12 Months Ended
CONVERTIBLE NOTES (Details 4)	Dec. 31, 2023 USD ($)
Convertible Notes
Principal converted into stock	$ 6,990,269
Principal converted into conversions payable	6,470,540
Cash Payments	1,025,423
Total Principal Settled	$ 14,486,232

CONVERTIBLE NOTES (Details 5)

CONVERTIBLE NOTES (Details 5) - USD ($)	12 Months Ended
CONVERTIBLE NOTES (Details 5) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Conversions payable settled in stock		$ (10,507,101)
Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member]
Short-Term Debt [Line Items]
Balance at beginning
Additions to conversions payable	6,470,540
Cash payments	(5,211,738)
Conversions payable settled in stock	(169,642)
Balance at end	$ 1,089,160

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative)

12 Months Ended

Dec. 01, 2023 $ / shares

Sep. 28, 2023 USD ($) $ / shares shares

Jun. 29, 2023 USD ($) $ / shares shares

Jun. 29, 2023 $ / shares shares

May 22, 2023 USD ($)

Apr. 14, 2023 USD ($) $ / shares shares

Mar. 29, 2023 $ / shares

Dec. 19, 2022 USD ($) Integer $ / shares shares

Jul. 31, 2022

Jul. 11, 2022 USD ($) shares

Feb. 02, 2022 USD ($) shares

Feb. 01, 2022 USD ($) shares

Dec. 31, 2021 USD ($) DebtInstrument $ / shares shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Jun. 28, 2023 shares

Apr. 13, 2023 shares

Jan. 21, 2022 USD ($)

Jan. 03, 2022 USD ($)

Jan. 02, 2022 USD ($)

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Unamortized discount

$ 51,731

$ 9,624,500

Warrant exercise price per share | $ / shares

$ 2.88

Principal amount settled

14,486,232

Down round deemed dividend

17,980,678

Amortization of debt discount

$ 1,809,566

$ 2,609,389

Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrant exercise price per share | $ / shares

$ 1,060

Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock price per share | $ / shares

$ 540

Series 1 B Securities Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Conversion price (in dollars per share) | $ / shares

$ 28

Agreement entered date

Jun. 29, 2023

Aggregate consideration

$ 900,000

Series 1 B Spa [Member] | Private Placement [Member] | Series 1 B Preferred Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Maximum outstanding shares owned, Percentage

4.99%

Agreement entered date

Jun. 29, 2023

Aggregate number of common stock shares for private placement | shares

900

Placement Agent Agreement [Member] | Secondary Public Offering [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate number of common stock shares for private placement | shares

3,572,635

Common stock price per share | $ / shares

$ 2.88

BD1 Notes (related party) [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 7,900,000

Debt conversion, converted instrument, shares issued | shares

79,000

Interest expense debt

$ 1,721,000

BD1 Notes (related party) [Member] | Fleur [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 1,000,000

Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 1,089,160

Floor price | $ / shares

$ 0.65

$ 40

VWAP price of common stock, Percentage

100%

B D One Investment Holding L L C [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Conversion price (in dollars per share) | $ / shares

$ 100

Debt conversion, converted instrument, shares issued | shares

105,000

Convertible notes payable

$ 9,900,000

B D One Investment Holding L L C [Member] | Promissory Note [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 6,252,000

Accrued interest

1,145,000

Repurchase amount

10,400,000

B D One Investment Holding L L C [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 10,500,000

Number of unsecured convertible notes | DebtInstrument

Debt instrument, maturity date

Dec. 18, 2025

Fleur Capital Pte Ltd [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt conversion, converted instrument, shares issued | shares

3,000

7,000

Interest expense debt

$ 59,000

$ 155,000

Maximum outstanding shares owned, Percentage

4.99%

Fleur Capital Pte Ltd [Member] | Unsecured Convertible Notes [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 300,000

$ 700,000

Fleur Capital Pte Ltd [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

1,000,000

Fleur Capital Pte Ltd [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 1,000,000

Nanyang Investment Management [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt conversion, converted instrument, shares issued | shares

9,000

6,000

Interest expense debt

$ 176,000

$ 133,000

Maximum outstanding shares owned, Percentage

4.99%

Nanyang Investment Management [Member] | Unsecured Convertible Notes [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 900,000

$ 600,000

Nanyang Investment Management [Member] | Unsecured Convertible Notes [Member] | B D One Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 500,000

Nanyang Investment Management [Member] | BD1 Notes (related party) [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 1,000,000

Sabby L One Convertible Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Proceeds from secured convertible promissory note

$ 15,000,000

Debt Instrument Prepayment Amount

$ 666,667

Debt instrument prepayment date description

(i) the May 18, 2023 payment was deferred until August 16, 2023, and (ii) the June 19, 2023 payment was
delayed until September 17, 2023.

Daily VWAP of common stock, Percentage

90%

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Interest expense debt

$ 301,700

22,100

Maximum outstanding shares owned, Percentage

4.99%

Proceeds from secured convertible promissory note

$ 13,500,000

Debt instrument, convertible, threshold trading days | Integer

Floor price | $ / shares

$ 114

Accelerated discount on convertible debt

4,077,510

Interest payable

29,900

22,100

Amortization of debt discount

$ 1,809,000

$ 286,200

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrants exercisable for number shares of common stock | shares

12,568

12,567

Warrant exercise price per share | $ / shares

$ 786

Common stock issued | shares

465,574

350

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Maximum outstanding shares owned, Percentage

9.99%

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Five Most Recent Daily Volume Weighted Average Price Of Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument, convertible, threshold percentage of stock price trigger

30%

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Three Lowest Volume Weighted Average Price Of Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument, convertible, threshold percentage of stock price trigger

92.50%

Sabby L One Convertible Note [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrants exercisable for number shares of common stock | shares

134,904

12,567

Warrant exercise price per share | $ / shares

$ 73.22

Sabby L One Convertible Note [Member] | Series 1 B Securities Purchase Agreement [Member] | Private Placement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrants exercisable for number shares of common stock | shares

389,500

Warrant exercise price per share | $ / shares

$ 25.36

Sabby L One Convertible Note [Member] | Placement Agent Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 400,000

Sabby L One Convertible Note [Member] | Placement Agent Agreement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrants exercisable for number shares of common stock | shares

5,596,232

Warrant exercise price per share | $ / shares

$ 1.76

Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 12,500,000

Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Securities Purchase Contract [Member] | Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

2,500,000

Conversion price (in dollars per share) | $ / shares

$ 73.22

Sabby L One Convertible Note [Member] | Senior Secured Original Issue Ten Percentage Discount Convertible Advance Notes [Member] | Series 1 B Securities Purchase Agreement [Member] | Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Conversion price (in dollars per share) | $ / shares

$ 25.36

Warrants exercisable for number shares of common stock | shares

134,904

Sabby L One Convertible Note [Member] | Registered Advance Notes [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Proceeds from secured convertible promissory note

11,250,000

Sabby L One Convertible Note [Member] | Private Placement Advance Notes [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Proceeds from secured convertible promissory note

$ 2,250,000

Sabby L One Convertible Note [Member] | Private Placement Advance Notes [Member] | Securities Purchase Contract [Member] | Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument, term

18 months

Stated interest rate

4.50%

Unamortized discount

$ 250,000

Sabby L One Convertible Note [Member] | Private Placement Advance Notes [Member] | Placement Agent Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Conversion price (in dollars per share) | $ / shares

1.76

Sabby L One Convertible Note [Member] | Additional Advance Notes Investor [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

2,000,000

Sabby L One Convertible Note [Member] | Additional Advance Notes [Member] | Securities Purchase Contract [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Additional amount drawn description

no more than one Additional Advance Note may be issued during any 30-day period

Sabby L One Convertible Note [Member] | Additional Advance Notes [Member] | Securities Purchase Contract [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate principal amount of notes outstanding

$ 35,000,000

Lucro Investments Vcc Esg Opportunities Fund [Member] | Securities Purchase Contract [Member] | Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement entered date

Apr. 14, 2023

Aggregate consideration

$ 9,000,000

Common stock price per share | $ / shares

$ 240

Lucro Investments Vcc Esg Opportunities Fund [Member] | Securities Purchase Contract [Member] | Private Placement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Aggregate number of common stock shares for private placement | shares

37,500

Dawson James [Member] | Placement Agent Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock price per share | $ / shares

$ 2.88

Dawson James [Member] | Placement Agent Agreement [Member] | Secondary Public Offering [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Gross proceeds, before deducting offering expenses

$ 10,300,000

SERIES A PREFERRED STOCK (Detai

SERIES A PREFERRED STOCK (Details Narrative) - USD ($)	12 Months Ended
SERIES A PREFERRED STOCK (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate	8%
Preferred stock, dividend, make-whole dividend rate to market value	10%
Preferred stock, conversion, required common share price (in dollars per share)	$ 232,000,000
Preferred stock redemption price per share	$ 8
Preferred stock, shares outstanding (in shares)	48,100	48,100
Accrued and unpaid dividends	$ 514,269	$ 465,501
Common Stock [Member] \| Maximum [Member]
Class of Stock [Line Items]
Convertible preferred stock, shares issued upon conversion (in shares)	1

SERIES 1A PREFERRED STOCK (Deta

SERIES 1A PREFERRED STOCK (Details Narrative) - Series One A Convertible Preferred Stock [Member] - Private Placement [Member] - $ / shares	Feb. 01, 2022	Dec. 31, 2023	Jan. 02, 2022
Crowdex Investments Limited Liability Company [Member] \| Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Original issue price per share		$ 1,000
Liquidation, dissolution or winding up, holders to be paid out of assets, amount per share		1,000
Crowdex Investments Limited Liability Company [Member] \| Initial Closing Under Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock, shares outstanding (in shares)			1,300
Conversion of stock, stock converted	1,300
Number of common shares upon conversion of preferred stock	13,000
Crowdex Investments Limited Liability Company And Tube Solar [Member] \| Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fixed conversion price per 10,000 common share		$ 100
Tubesolar AG [Member] \| Initial Closing Under Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock, shares outstanding (in shares)			2,400
Conversion of stock, stock converted	2,400
Number of common shares upon conversion of preferred stock	24,000

SERIES 1B PREFERRED STOCK (Deta

SERIES 1B PREFERRED STOCK (Details Narrative) - Private Placement [Member]					12 Months Ended
	Oct. 02, 2023 USD ($)	Jun. 29, 2023 $ / shares shares	Jun. 29, 2023 USD ($) $ / shares shares	Aug. 19, 2022 USD ($)	Dec. 31, 2023 TradingDay $ / shares
Proceeds from Issuance of Private Placement \| $				$ 4,000,000
Series 1 B Preferred Stock [Member] \| Series 1 B Spa [Member]
Agreement entered date					Jun. 29, 2023
Sale of Stock, Number of Shares Issued in Transaction \| shares		900	900
Proceeds from Issuance of Private Placement \| $			$ 900,000
Liquidation, dissolution or winding up, holders to be paid out of assets, amount per share		$ 1,000	$ 1,000
Initial onversion price per common share		28	28
Preferred stock, convertible, conversion price		$ 28	$ 28
Preferred stock, convertible, threshold percentage of stock price trigger		90%	90%
Trading days \| TradingDay					10
Trading days \| TradingDay					5
Maximum outstanding shares owned, Percentage			4.99%
Prior notice period number of days					61 days
Retirement value of shares \| $	$ 900,000
Series 1 B Preferred Stock [Member] \| Series 1 B Spa [Member] \| Minimum [Member]
Floor price					$ 10
Series 1 B Preferred Stock [Member] \| Series 1 B Spa [Member] \| Maximum [Member]
Percentage of beneficially own in excess of common stock outstanding			9.99%

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details)	Dec. 31, 2023 Year
Measurement Input, Price Volatility [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	82
Measurement Input, Price Volatility [Member] \| Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	156
Measurement Input, Expected Dividend Rate [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	0
Measurement Input, Expected Dividend Rate [Member] \| Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	0
Measurement Input, Risk Free Interest Rate [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	5
Measurement Input, Risk Free Interest Rate [Member] \| Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	3
Measurement Input, Expected Term [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	5
Measurement Input, Expected Term [Member] \| Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	2.5

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) (Details 1) - shares	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	25,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	750,000	750,000
Preferred stock, shares outstanding (in shares)	48,100	48,100
Series 1 A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	5,000
Preferred stock, shares outstanding (in shares)
Series 1 B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	900
Preferred stock, shares outstanding (in shares)
Series B 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000
Preferred stock, shares outstanding (in shares)
Series B 2 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	3,000
Preferred stock, shares outstanding (in shares)
Series D 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500
Preferred stock, shares outstanding (in shares)
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,800
Preferred stock, shares outstanding (in shares)
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	7,000
Preferred stock, shares outstanding (in shares)
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,000
Preferred stock, shares outstanding (in shares)
Series H Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	2,500
Preferred stock, shares outstanding (in shares)
Series J 1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,350
Preferred stock, shares outstanding (in shares)
Series I Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000
Preferred stock, shares outstanding (in shares)
Series K Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	20,000
Preferred stock, shares outstanding (in shares)

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative)							12 Months Ended
STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative)	Oct. 02, 2023 USD ($) shares	Sep. 28, 2023 USD ($) $ / shares	Sep. 28, 2023 USD ($) $ / shares shares	Aug. 19, 2022 USD ($)	Aug. 08, 2022 USD ($) $ / shares shares	Aug. 04, 2022 USD ($)	Dec. 31, 2023 USD ($) Vote $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Subsidiary, Sale of Stock [Line Items]
Common Stock, Shares Authorized							500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share \| $ / shares							$ 0.0001	$ 0.0001
Common stock number of votes per share \| Vote							1
Common Stock, Shares, Outstanding							3,583,846	259,323
Minimum proceeds required for Qualified Financing \| $						$ 5,000,000
Warrant exercise price per share \| $ / shares		$ 2.88	$ 2.88
Warrants outstanding							9,998,233	19,647
Notes canceled and converted \| $								$ 10,507,101
Warrants term		5 years	5 years
Conversion amount payable related to secured convertible notes \| $	$ 5,200,000
Pre-funded warrants were exercised into common stock							2,468,500
Preferred stock, shares authorized (in shares)							25,000,000
Preferred stock, par value (in dollars per share) \| $ / shares							$ 0.0001
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued on offering	389,024
Series 1 B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion amount payable related to outstanding preferred stock \| $	$ 900,000
Preferred stock, shares authorized (in shares)							900
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price per share \| $ / shares							$ 1.76	$ 786
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price per share \| $ / shares							$ 1,060	$ 1,060
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants exercisable for shares of common stock					1
Warrant exercisable term					5 years
Warrant exercise price per share \| $ / shares					$ 1,060
Term of beneficially own in excess of common stock outstanding					61 days
Warrants outstanding								7,076
Purchase common stock and warrants \| $					$ 5,000,000
Warrant [Member] \| Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding					9.99%
Warrant [Member] \| Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of beneficially own in excess of common stock outstanding					19.99%
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock price per share \| $ / shares								$ 540
Gross proceeds from private placement \| $				$ 4,000,000
Note Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued on offering	3,572,635
Secondary Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Amount allocated to common stock or prefunded warrants and common stock warrants \| $							$ 10,300,000
Secondary Public Offering [Member] \| Placement Agent Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate number of common stock shares for private placement			3,572,635
Common stock price per share \| $ / shares		$ 2.88	$ 2.88
Prefunded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price per share \| $ / shares		$ 0.0001	0.0001
Warrants outstanding							715,111
Shares issued on offering	3,183,611
Bridge Loan [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of debt possible under Qualified Financing \| $						1,000,000
Bridge Loan [Member] \| Private Placement [Member] \| Common Stock And Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Notes canceled and converted \| $				$ 1,000,000
Fleur Capital Pte Ltd [Member] \| Bridge Loan [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from unsecured convertible promissory note \| $						1,000,000
Debt instrument, outstanding amount \| $						$ 1,000,000
Lucro [Member] \| Private Placement [Member] \| Securities Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate number of common stock shares for private placement					4,717
Warrants exercisable for number shares of common stock					7,076
Common stock price per share \| $ / shares					$ 1,060
Warrants exercisable for shares of common stock					1.5
Dawson James [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of gross proceeds from sale of Units		8%
Legal fees \| $		$ 155,000
Dawson James [Member] \| Placement Agent Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock price per share \| $ / shares		$ 2.88	$ 2.88
Dawson James [Member] \| Secondary Public Offering [Member] \| Placement Agent Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Gross proceeds, before deducting offering expenses \| $		$ 10,300,000	$ 10,300,000

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details) - $ / shares	12 Months Ended
SHARE-BASED COMPENSATION (Details) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Beginning Balance, Non-vested Shares	15,760
Non-vested, Weighted Average Grant Date Fair Value, Beginning Balance	$ 990
Shares granted		21,173
Weighted Average Grant Date Fair Value, Granted		$ 994
Shares vested	(2,504)	(5,413)
Weighted Average Grant Date Fair Value, Vested	$ 895.85	$ 1,012
Shares forfeited	11,389
Weighted Average Grant Date Fair Value, Forfeited	$ 1,074
Shares forfeited	(11,389)
Ending Balance, Non-vested Shares	1,867	15,760
Non-vested, Weighted Average Grant Date Fair Value, Ending Balance	$ 596	$ 990

SHARE-BASED COMPENSATION (Det_2

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)				12 Months Ended
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	Apr. 26, 2023	Dec. 12, 2022	Sep. 21, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted					21,173
Number of forfeited shares				11,389
Number of unvested shares				1,867	15,760
Share-based compensation				$ 2,243,445	$ 5,478,734
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of shares on vesting dates				264,800	4,933,600
Number of forfeited shares	11,389
Number of unvested shares	1,867
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted			17,673
Shares granted, vesting period			36 months
Shares granted, vesting rights description			Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Max’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Max without good reason.
Fair value of shares on vesting dates			$ 1,074
Stock settlement terms			The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of September 30, 2024.
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage			20%
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage			80%
Chief Financial Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted		3,500
Shares granted, vesting period		36 months
Shares granted, vesting rights description		Any outstanding and unvested RSUs will accelerate and fully vest upon the earlier of (i) a change of control and (ii) the termination of Mr. Warley’s employment for any reason other than (x) by the Company for cause or (y) by Mr. Warley without good reason.
Fair value of shares on vesting dates		$ 596
Stock settlement terms		The RSUs will settle in eight equal increments on the last business day of each calendar quarter beginning with the initial settlement date of December 31, 2024.
Chief Financial Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage		20%
Chief Financial Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, vesting percentage		80%
Chief Executive Officer And Chief Financial Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total unrecognized share-based compensation expense				$ 1,100,000
Total unrecognized share-based compensation expense				24 days
Share-based compensation				$ 2,243,445	$ 5,478,734

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Accrued expenses	$ 214,000	$ 388,000
Inventory allowance	26,000	83,000
Other		7,000
Operating lease liability	627,000	1,122,000
Tax effect of NOL carryforward	78,427,000	76,089,000
Share-based compensation	1,909,000	1,348,000
Section 174 costs	547,000	355,000
Warranty reserve	5,000	5,000
Gross Deferred Tax Asset	81,755,000	79,397,000
Valuation allowance	(81,142,000)	(78,261,000)
Net Deferred Tax Asset	613,000	1,136,000
Operating lease right-of-use asset, net	(585,000)	(1,064,000)
Depreciation	(15,000)	(52,000)
Amortization	(13,000)	(20,000)
Net Deferred Tax Liability	(613,000)	(1,136,000)
Total

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
INCOME TAXES (Details 1)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%
State statutory rate	2.70%	3.10%
Permanent tax differences	(5.90%)	(2.90%)
Deferred true-ups	(0.90%)	(3.30%)
Deferred rate change		(1.40%)
Change in valuation allowance	(16.90%)	(16.50%)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Write-off of associated limited NOLs	$ 87,000,000
Valuation allowance	81,142,000	$ 78,261,000
Increase (decrease) in valuation allowance	2,800,000
Uncertain tax positions	0
Accrued interest and penalties related to uncertain tax positions	0
Tax Year 2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	233,600,000
Indefinitely [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 83,900,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Aug. 15, 2023	Dec. 31, 2023	Sep. 28, 2023	Dec. 31, 2022	Sep. 21, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Warrant exercise price per share			$ 2.88
Wainwright Engagement Letter [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Percentage of fees payable under tail provision	8%
Percentage of warrant coverage on secured convertible note financing	7%
Secured convertible note financing	$ 15,000,000
Damages value	$ 1,200,000
Common stock warrants	2,169.5
Warrant exercise price per share	$ 605
Former President And Chief Executive Officer [Member] \| Separation Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued Salaries, Current					$ 360,000
Accrued Bonuses, Current					$ 200,000
Employee-related Liabilities, Current		$ 0		$ 363,000

RETIREMENT PLAN (Details Narrat

RETIREMENT PLAN (Details Narrative) - USD ($)	12 Months Ended
RETIREMENT PLAN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee minimum age	21 years
Percent of employer contribution	100%
Percent of employee contribution that employer will match	4%
Vesting period	3 years
Annual vesting percentage	33.33%
Employer discretionary contribution amount	$ 107,526	$ 129,040

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Jan. 01, 2024 USD ($) shares
Subsequent Event [Line Items]
Convertible notes payable \| $	$ 160,400
Common shares issued \| shares	209,997